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. 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.
WORKS BY GEORGE CHINNERY FROM AN AMERICAN COLLECTION (Lots 29-31)
Alice Heard presumably the same Alice Heard who was the source of the Heard family business records acquired by the Harvard Business School (Baker Library) in 1931. Augustine Heard (1785-1868), from the Heard merchant family of Ipswich, Massachusetts, established the China trading firm of Augustine Heard and Company in 1840 with partner and friend Joseph Coolidge. Augustine Heard & Co. carried on a commission business in China, with its main offices first in Canton, and then Hong Kong, from 1840 to the spring of 1875.