That chair is made from a keg-wheelbarrow. The part where the person's back goes was originally the floor of the wheelbarrow. Notice the stumps that keep the floor from lying flat on the ground, so you can still wrap your hands around the two lifting-handles after you've rolled a barrel onto the wheelbarrow.
Since the wheelbarrow is standing up at a 90-degree angle, that extra board was added to hold it up. I suspect there's another board on the other side that we can't see.
Do a Google image search for "antique keg wheelbarrow" and scroll down past the arts-and-crafts photos. You'll see a couple of them in their natural state.
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