1) A section or compartment of woodland set out to be felled.
1574 division into panels or fells [sic], Sheffield.
2) Used adjectivally of a chest made of thin boards, similar in meaning therefore to wainscot chest.
1640-1 one panill chiste, Hampsthwaite.
3) The protective pad under the load saddle of a pack horse.
1377-8 In j panell[o] emp[to] per eundem viijd, Bolton Priory
1394-5 Item pro ij panels et j howse ad sellas nostras iijs vjd, Whitby
1581 one old saddell with panels, Anston
1587 certayn tethers & bandes 1 pecke skepe a pannyll, South Cave
1614 2 load sadles panelled, ouerleys, wantoes, Stockeld
1642 On market-dayes our folkes ... give to every 2 horses a bottle of hey and that serveth them till theire pannells bee sette on, Elmswell
1692 Two hackney saddles three pannells and garthes ... two wantowes, Worsbrough.