VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
Caroline, Duchess of Montrose; her sale, Christie's, 14 July 1894, lot 23 (unsold).
Caroline, Duchess of Montrose; (+) Christie's, 4 May 1895, lot 72 (360 gns. to Gribble).
with David Messum, London, prior to 1996.
The Property of a Limited Company; Bonhams, London, 21 November 1996, lot 150, as 'The Watering Place'.
Please note that the catalogue measurements for this lot are the wrong way round.