No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Anonymous sale; Christie's, London, 18 March 1980, lot 216.
Please note that this drawing was included in an album, formed in 1826, under the superintendence of the late Mr. George Fennel Robson (1788-1833), the landscape painter. The album was sold in these Rooms, from the estate of Mrs. Haldimand, on 21 June 1861, lot 80 as `the celebrated album of drawings by all the most celebrated painters living in the year 1826' and was purchased by Agnew's. The drawings were later removed from the albums, framed and exhibited at Vokins' Gallery in Great Portland Street in 1883. It was at about this time that the collection was re-purchased by the Haldimand family. The Haldimand Collection, including the Cotman was offered at Christie's, once again on 18 March, 1980, when it was purchased by the family of the present owner.
The provenance should read as follows:
Mrs. Haldimand, deceased; Christie's, London, 21 June 1861, lot 80.
Vokins Gallery, Great Portland Street, London, where re-purchased by the Haldimand family; Christie's, London, 18 March 1980, lot 216 (£3,200 to the present owner).
London, Vokins Gallery, 1883, number untraced.