This is a view of the River Mersey looking across to Liverpool probably from the south east shore of the Wirral (previously part of Cheshire).
It is possible that this work is by Nicholas Pocock (1760 - 1821), a marine painter, who must have visited Liverpool and the Wirral in the late 1790s, when three of his views were engraved. It is similar in style to 'Liverpool from Woodside' a coloured aquatint, engraved by Francis Chesham (1749 - 1806). Copies of these works can be found in the Liverpool Record Office. Alternative candidates might be J Jenkinson or Liverpool artist John Pennington (1773 - 1841).