VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
J. A. Boerner (1785-1862), Nuremberg (L. 328, 329); with his letter code.
F. Rumpf (1856 - ?), Potsdam (L. 2161)
An unidentified collector's mark, blindstamp CM or GM (not in Lugt)