VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
with J.H. Appleby.
Lim Chong Keat, Penang Views 1770-1860, Singapore, 1986, pp.111, 221 and illustrated in colour pp.92-3, pls 64 and 65.
C.L. Crossman, The Decorative Arts of the China Trade, Woodbridge, 1991, p.170.