From time to time, Christie's may offer a lot which it owns in whole or in part. This is such a lot.
VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
Anonymous sale; Hôtel Drouot, Paris, 8 February 1954, lot 73.
Anonymous sale; Christie's, New York, 31 January 1997, lot 69 (sold for $300,000 to the present owner).
H.-U. Beck, Jan van Goyen, II, 1973, p. 325, no. 714; and III, 1987, p. 228, no. 714.