These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 5%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. This VAT is not shown separately on the invoice. When a buyer of such a lot has registered an EU address but wishes to export the lot or complete the import into another EU country, he must advise Christie's immediately after the auction.
Commissioned by the sitters, and by inheritance to their niece,
Francis Anne Port, of Ilam, co. Derby, and by inheritance to her great-grandson,
The Rev. E.S. Ram, Oxted Rectory, by 1909.
Ogden Mills (1857-1929), 73 rue de Varenne, Paris, inherited by his daughter, Béatrice, The Countess of Granard, and by descent in the family.
PROPERTY FROM A LADY OF TITLE (LOTS 151 & 364-369)
W. McKay and W. Roberts, John Hoppner R.A., London, 1909, pp. 104 and 105.