Asian Works of Art Asian Works of Art - Doyle New York

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Vinformation on sales anD use taxrelated to purchases at auctionTo better assist our clients, we have preparedthe following information on Sales and UseTax related to property purchased at auction.WHY DOYLE NEW YORKCOLLECTS SALES TAXVirtually all State Sales Tax Laws require acorporation to register with the State’s TaxAuthorities and collect and remit sales tax if thecorporation maintains a presence within the state,such as offices. In the states that impose sales tax,Tax Laws require an auction house, with apresence in the state, to register as a sales taxcollector, and remit sales taxcollected to thestate. New York sales tax is charged on thehammer price, buyer’s premium and any otherapplicable charges on any property picked upor delivered in New York, regardless of the stateor country in which the purchaser resides ordoes business.WHERE DOYLE NEW YORKCOLLECTS SALES TAXDoyle New York is currently registered to collectsales tax in the following states: New York and theDistrict of Columbia.For any property collected or received by thepurchaser in New York City, such property issubject to sales tax at the existing New York Stateand City rate of 8.875%.If the property is delivered into any of the statesin which Doyle New York is registered, Doyle NewYork is required by law to collect and remit theappropriate sales tax in effect in the state wherethe property is delivered.Property collected from Doyle New York premisesby common carriers on behalf of the purchaser fordelivery to the purchaser at his address outsideof New York is not subject to New York Sales Tax.If it is delivered by the common carrier to any ofthe states where Doyle New York is required tocollect sales tax, applicable tax will be added tothe purchase price.WHERE DOYLE NEW YORK IS NOTREQUIRED TO COLLECT SALES TAXDoyle New York is not required to collect sales taxon property delivered to states other than thoselisted above. If the property is delivered to a statewhere Doyle New York is not required to collectsales tax, it is the responsibility of the purchaserto self-assess any sales or use tax and remit it totaxing authorities in that state.Doyle New York is not required to collect sales taxfor property delivered to the purchaser outside ofthe United States.RESTORATION ANDOTHER SERVICESRegardless of where the property is subsequentlytransported, if any framing or restoration servicesare performed in New York, it is considered to bea delivery of the property to the purchaser in NewYork, and Doyle New York will be required tocollect the 8.875% New York sales tax.LOCAL TAX ADVISORSAs sales tax laws vary from state to state,Doyle New York recommends that clients withquestions regarding the application of sales oruse taxes to property purchased at auction seektax advice form their local tax advisors.CERTAIN EXEMPTIONSMost states that impose sales taxes allow forspecified exemptions to the tax. For example, aregistered re-seller such as a registered art dealermay purchase without incurring a tax liability, andDoyle New York is not required to collect sales taxfrom such re-seller. The art dealer, when re-sellingthe property, may be required to charge salestax to its client, or the client may be requiredto self-assess sales or use tax upon acquiringthe property.If a not-for-profit or charitable organization isselling property through Doyle New York, itmay be sold as a tax exempted purchase. Thenot-for-profit seller must be registered with theNew York Department of Taxation and Finance asan exempt organization and the property mustbe picked up or delivered in New York. However,a compensating use tax is due from the buyer ifany such lot is shipped to any of the states whereDoyle New York maintains offices. It is the buyer’sresponsibility to ascertain and pay all taxes due.Buyers claiming exemption from sales tax musthave the appropriate documentation on file withDoyle New York prior to the release ofthe property.buying at doyleSince 1963, Doyle New York has built a worldwidereputation for expertise, integrity and service. Inour New York salesrooms, we hold approximatelyforty auctions annually featuring fine art, jewelry,furniture, decorative arts, books, prints, coutureand a variety of other categories. Our globalaudience of buyers and sellers know the quality ofour sales and appreciate our standard of service.If you are new to the auction process, please takea moment to review the following information.The following will help in understanding theauction buying process. All bidders should readthe Conditions of Sale and Terms of Guaranteein this catalogue, as well as the Glossary or anyother notices. By bidding at auction, bidders arebound by the Conditions of Sale and Terms ofGuarantee, as amended by oral announcementsor posted notices, which together form the salecontract between the successful bidder(purchaser), Doyle New York and the seller(consignor) of the lot.BEFORE YOU BIDDoyle New York produces both printed and Internetauction catalogues that containdescriptions of the property being offered andthe presale estimates and are available prior tothe sale date. Our free Internet catalogues,available at DoyleNewYork.com, also provideillustrations, direct communication with ourspecialists, and the ability to leave onlineabsentee bids and track lots. The catalogues willhelp familiarize you with property being offeredat the designated auction. In addition,DoyleNewYork.com offers a free Internet PersonalShopper that allows collectors to enter keywordsof objects they are seeking. As each Internetauction catalogue is posted online, the collectoris notified by email of any matches.A prospective buyer must complete and signa registration form and provide identificationbefore bidding. We may require the productionof bank or other financial references.ProvenanceIn certain circumstances, Doyle New York mayprint in the catalogue the history of ownership ofa work of art if such information contributes toscholarship or is otherwise well known and assistsin distinguishing the work of art. However, theidentity of the seller or previous owners may notbe disclosed for a variety of reasons. Forexample, such information may be excludedto accommodate a seller’s request forconfidentiality or because the identity of priorowners is unknown given the age of the workof art.Specialist’s AdviceProspective bidders may be interested inspecific information not included in the cataloguedescription of a lot. For additional informationplease contact either a Doyle New York specialistor Doyle New York’s Client Services Department.You may also request a condition report from thespecialist in charge.BIDDING AT AUCTIONAuctions are open to the public without anyadmission fee or obligation to bid. Pre-auctionviewings are open to the public free of charge.Doyle New York’s specialists are available to giveadvice and condition reports at viewings or byappointment. The auctioneer introduces theobjects for sale - known as “lots” - in numericalorder as listed in the catalogue. The auctioneeraccepts bids from those present in the salesroom,from telephone bidders, from Internet bidders orby absentee written bids left with Doyle New Yorkin advance of the auction.Live BiddingThe most exciting way to participate at auctionis the traditional method of bidding live in thesalesroom with an auction paddle. Buyers whowould like to bid may register for a paddle on theday of the sale upon entering the salesroom atleast 30 minutes before the sale. The paddle isnumbered so as to identify you to the auctioneer.To register, you will need a form of identificationsuch as a driver’s license or credit card. If youare a first-time bidder, you will also be asked foryour address, phone number and signature anda bank reference in order to create your account.To avoid any delay in the release of purchases,please pre-arrange check or credit approvalthrough Doyle New York’s Credit Departmentat 212-427-4141 ext. 205. If you are bidding forsomeone else, you will need to provide a letterfrom that person authorizing you to bid on thatperson’s behalf. Issuance of a bid paddle is inDoyle New York’s sole discretion.Once the first bid has been placed, theauctioneer asks for higher bids, in incrementsdetermined by the auctioneer. To place your bid,simply raise your paddle until the auctioneeracknowledges you.As a courtesy to bidders, a currency board maybe operated. It displays the lot number andcurrent bid in both U.S. dollars and foreigncurrency. Exchange rates are approximationsbased on recent exchange rate information andshould not be relied upon as a precise invoiceamount. Doyle New York assumes noresponsibility for any error or omission in foreignor United States currency amounts shown.Absentee BiddingFor buyers unable to participate live in thesalesroom or on the telephone, Doyle offers theoption of Absentee Bids. Absentee Bids workexactly as if the bidder were in the salesroombidding up to a predetermined price limit, exceptthat the price limit is given confidentially to Doyleahead of time. Absentee Bid Forms are availableon our Web site, in our printed catalogues, andthrough our Client Services Department. Returnthe completed Absentee Bid Form to Doyle NewYork either by mail or by fax. When the lot thatyou are interested in comes up for sale, a DoyleNew York representative will execute the bid onyour behalf, making every effort to purchase theitem for as little as possible and never exceedingyour limit. The auctioneer may execute absenteebids directly from the rostrum, identifying theseas “absentee bids,” “book bids,” or “order bids.”This service is free and confidential. For detailedinstructions and information, please see theDoyle New York Absentee Bid Form at the backof this catalogue or on our Web site. In the eventthat identical bids are submitted, the earliest willtake precedence.Internet BiddingBuyers may also conveniently leave bids on ourWeb site through our Internet catalogues. Thesebids are executed at the auction in the samefashion as an Absentee Bid.Telephone BiddingClients unable to attend the sale may stillparticipate live by bidding on the telephonewith a trained staff member on the auction floor.The Telephone Bid Forms are available on ourWeb site, in our printed catalogue, and throughour Client Services Department. Please contactthe Bid Department prior to the sale to makearrangements or to answer any questions youmay have. Telephone bids are accepted only atDoyle New York’s discretion and at the caller’srisk. Calls may also be recorded at Doyle NewYork’s discretion. By bidding on the telephone,prospective buyers consent thereto. Telephonebids cannot be accepted for lot estimated below$1,000. Arrangements must be confirmed withthe Bid Department at least 24 hours prior to theauction at 212-427-4141 ext. 242. Arrangementsto bid in languages other than English must bemade well in advance of the sale date. Doyle NewYork offers all absentee and telephone biddingservices as a convenience to our clients but willnot be responsible for errors or failuresto execute bids.Successful BidsSuccessful absentee bidders will be notifiedafter the sale. Absentee bidders will receivea list of sale results if they enclose a stampedself-addressed envelope with their Absentee BidForm. Printed lists of auction prices are availableimmediately after the sale on our Web site and atour galleries. While invoices are sent out by mailafter the auction, we do not accept responsibilityfor notifying you of the result of your bids. Buyersare requested to contact us by telephone or inperson as soon as possible after the sale toobtain details of the outcome of their bids toavoid incurring unnecessary storage charges.VI
uying at doyle continuedselling at doyleVIIAfter The AuctionIf your bid is successful, you can go directly toPurchaser Accounting to make paymentarrangements. Otherwise, your invoice will bemailed to you. The final price is determined byadding the buyer’s premium to the hammer priceon a per-lot basis. Sales tax, where applicable,will be charged on the entire amount. Paymentis due in full immediately after the sale. However,under certain circumstances, and generally withthe seller’s agreement, Doyle New York may offerbuyers it deems creditworthy the option of anextended payment plan. Credit terms should bearranged prior to the sale. Please contact theCredit Department for information on creditarrangements for a particular lot.Methods of PaymentAccepted forms of payment include bank wiretransfers, cash (in US currency up to $5,000),traveler’s check (in US currency up to $5,000),money orders (in US currency up to $5,000),or personal check made payable in US dollarsdrawn on a US bank, unless other arrangementsare made with Purchaser Accounts. It is DoyleNew York’s policy to request any new clients orpurchasers preferring to make a cash paymentto provide: verification of identity (by providingsome form of government issued identificationcontaining a photograph, such as a passport,identity card, or driver’s license), confirmationof permanent address and identification of thesource of the funds. Invoices greater than $5,000require payment by certified check, bank checkor wire transfer. Credit cards are not accepted forpayment of auction purchases.To pay for a purchase by check, please see ourcashier and fill out a Check AcceptanceAccount form. Until approved, you will not bepermitted to remove purchases before the checkhas cleared. To avoid delivery delays, prospectivebuyers are encouraged to supply bank or othersuitable references before the auction. Checkacceptance privileges are reviewed from time totime by Doyle New York and may be granted orwithdrawn at our sole discretion. Checks shouldbe made payable to Doyle New York. Note thatchecks drawn on foreign banks may be acceptedwith the approval of the Credit Department, maynot be accepted for values under $500, and thatthere is a $100 minimum collection charge onchecks drawn on foreign banks located outsidethe U.S. Certified checks, banker’s drafts andcashier’s checks are accepted at Doyle New York’sdiscretion provided they are issued by areputable financial institution governed byanti-money laundering laws. Instruments notmeeting these requirements will be treatedas “cash equivalents” and subject to theconstraints noted above.Please direct inquiries regarding wire transferor ACH credit to Steven L. Kuzio, 212.427.4141ext. 202, steven.kuzio@doylenewyork.comBuyer’s PremiumThe invoice will include the successful hammerprice of the item and the buyer’s premium. DoyleNew York charges a premium to the buyer on thefinal bid price of each lot sold at the followingrates: 25% on the first $50,000 of the hammerprice, 20% on the portion from $50,001 through$1,000,000, and 12% on that portion of thehammer price exceeding $1,000,000. Applicablesales tax will also be added to the final total.New York Sales tax is charged on the hammerprice, buyer’s premium and any other applicablecharges on any property picked up or delivered inNew York State, regardless of the state or countryin which the purchaser resides or does business.Please refer to “Information on Sales and Use TaxRelated to Purchases at Auction” in the back ofthe catalogue. All sales are final and subject tothe Conditions of Sale.Pick-UpsOnce your payment has been cleared, propertymay be released. Unless otherwise agreed byDoyle New York, auction purchases should bepaid for and picked up at Doyle New York within48 hours of the auction. Items left beyond the48 hours may be subject to a storage fee (seebelow). Please note that the hours for removal ofproperty are Monday through Friday from 8:15amuntil 4:45pm, except on auction days duringwhich only purchases made that day may bepicked up. As a courtesy to purchasers who cometo Doyle New York to pick up property, DoyleNew York will assist in the packing of lots,although Doyle New York may, in the case offragile articles, choose not to pack or otherwisehandle a purchase. Doyle New York will not beresponsible or liable for damage to glass coveringpaintings, drawings or other works, or damage toframes, regardless of cause.Storage FeesPursuant to section 8 of our Conditions of Sale,we request that successful buyers collect theirproperty within two business days following thesale. Should the property (except jewelry, coins,stamps or as announced by the auctioneer)remain on our premises for more than 31 daysfollowing a sale it will be transferred to anindependent warehouse on the buyer’s behalfat the purchaser’s risk and subject to storagecharges at the purchaser’s expense. Astransferred property will no longer be in DoyleNew York’s custody or care, Doyle New York willnot be able to assist you with pick-up or shippingarrangements. To avoid storage charges, pleasearrange for the removal of your purchases as soonas possible.Please Note: Transfer to a Storage facility ofuncollected purchases past the 31-day graceperiod will constitute delivery of the property tothe buyer in New York State. As a result, buyer willbe liable to pay New York State Sales Tax if nottax-exempt.The charges are payable to an outside StorageCompany and therefore cannot be waived byDoyle New York. We encourage all buyers tocollect purchased property within two businessdays following the sale.In order to collect property from Yorkville Van andStorage, buyers must present a copy of a paidinvoice bearing a Yorkville warehouse releasestamp. This warehouse release stamp can onlybe obtained from the cashier at Doyle New York’smain reception desk located at 175 East 87th Stin Manhattan.ShippingShipping is the responsibility of the buyer. Uponrequest, our Client Services Department willprovide a list of shippers who deliver todestinations within the United States andoverseas. Kindly disregard the sales tax if anI.C.C. licensed shipper will ship your purchasesanywhere outside the state of New York or theDistrict of Columbia.Endangered SpeciesCertain property sold at auction, for example,items made of or incorporating plant or animalmaterials such as coral, crocodile, ivory,whalebone, tortoise shell, etc., irrespective ofage or value, may require a license or certificateprior to exportation and additional licenses orcertificates upon importation to another country.Doyle New York suggests that buyers check ontheir government wildlife import requirementsprior to placing a bid. Although licenses can beobtained to export some types of endangeredspecies, other types may not be exported at all,and other types may not be resold in theUnited States.At Doyle New York, we commit our expertise,experience, market knowledge and globaloutreach to every sale. The numerous auctionrecords set in our salesrooms are testimony tothe advantages of selling property at Doyle. Tomake the auction process as easy and convenientas possible, our team of dedicated professionalswill guide you through the entire appraisal andauction procedure. As part of our commitmentto providing comprehensive auction services tocollectors, institutions and estates, Doyle NewYork offers several options to those seeking tosell their property: consignment of the objects toauction at Doyle, outright sale of the objects toDoyle, a combination of both, or referrals toother organizations.OBTAINING AN APPRAISALThe first step in selling property at auction is toobtain a free informal appraisal of the item. Theappraisal includes an estimated value, which isthe specialist’s best judgement as to what theobject will sell for at auction. The figure is basedupon the specialist’s expertise and knowledgeof what similar items are fetching in the currentauction market.There are various ways to obtain appraisals.Information and appointments to view propertyin your home or in the gallery can be arrangedthrough our Scheduling Department, anappropriate Specialist Department, or a DoyleNew York Regional Representative. Once yourproperty has been evaluated, Doyle New Yorkrepresentatives can then help you determine howto proceed with the auction process. They willprovide information regarding sellers’commission rates and other charges, auctiontimetable, shipping and any other further servicesyou may require.Submitting PhotographsWe welcome photographs of property toevaluate for possible auction if the property isnot portable, or if you are not able to visit ourgalleries. If you have a large collection, arepresentative selection of photographs isacceptable. Please bring in the photographs oremail photos of your objects to the SchedulingDepartment. You may also mail photographs tothe Scheduling Department, or call them at212-427-4141, ext. 260, to discuss your propertyand perhaps arrange an appointment with aspecialist. Please be sure to include thedimensions, artist’s signature or maker’s mark,medium, physical condition, and any otherrelevant information. Our specialists will provide afree preliminary auction estimate subject to a finalestimate upon first hand inspection.Walk-In Consignment Days At DoyleNew YorkDoyle New York hosts free Walk-In ConsignmentDays at our gallery on select Fridays from 9:30amuntil 11:30am. Our team of specialists provideauction estimates for collectors consideringselling at auction.At these events, we accept property forupcoming sales through bothconsignment andoutright purchase. Limit three items, photographsareacceptable. For a schedule of upcomingWalk-In Fridays, visit DoyleNewYork.com or call212-427-2730.Regional Appraisal DaysDoyle New York’s Regional Representatives hostfree appraisal days on a regular basis throughoutConnecticut, the metropolitan Washington, DCarea, as well as in other areas throughout theUnited States. These popular events provide easeand convenience for collectors outside of NewYork who wish to sell their property at Doyle. Atthese events, we accept property for upcomingauctions in our New York salesrooms throughboth consignment and outright purchase.SELLING YOUR PROPERTYConsigning To AuctionIn consigning property to auction, the sellerretains ownership until the successful sale of theitem at auction. When property is consigned toDoyle for auction, we devote the expertise ofour specialists and professional staff to achievingoutstanding prices at auction.The Consignment ContractWhen you consign property to Doyle New Yorkyou will receive two copies of our ConsignmentAgreement, the legal document delineatingthe terms of sale. One copy should be initialed,signed and returned; the other kept for yourrecords. Once the property is received in ourgallery, you will be sent a Contract Schedulelisting the property, the planned sale dates, theestimated price ranges, and the reserves will belisted, along with the agreed upon seller’scommission and other related fees.Reserve PriceBefore an item is offered at auction, theconsignor and Doyle New York may agree ona reserve price, a confidential minimum sellingprice. Unless a specific reserve is arranged, adiscretionary reserve is fixed at fifty percent ofthe low estimate. If the consignor designates areserve on a lot, and it remains unsold, there willbe a buy-in fee charged on the reserve price.Outright Sale To DoyleOutright purchase of property by Doyle allows theseller the advantage and convenience of immediatepayment. Many sellers prefer this method ofsale rather than consigning their property to auction and awaiting payment after the successfulsale of the items. For further information pleasecontact our Scheduling Department.After the auctionResults Of SaleYou may track realized prices of your consignedproperty in real time and view all sales resultson line at DoyleNewYork.com. A preliminarysettlement statement itemizing the hammerprices, commissions and fees is mailed to theconsignor after the auction. You may also call usat 212-427-2730 for prices realized.Payment To ConsignorsPayment to consignors is mailed five weeksafter the date of the sale, together with a finalsettlement statement. The amount of paymentis the hammer price of each lot successfully sold,less the commission and any other fees.Estate andAPPRAISAL ServicesFor forty years, Doyle New York’s Appraisal andAuction Services Department has worked withmuseums, corporate collections, banks and lawfirms, trust and estate professionals, heirs, andprivate clients across the nation providing ourcomprehensive appraisal and auction services.Our thorough, well-researched fair marketappraisals have earned Doyle a solid reputationfor professionalism, integrity and servicethroughout the United States.Doyle New York offers a full range of expertappraisal services, specializing in providing timelyformal appraisals for estate tax and probatepurposes. Our expert team of specialists andour professional staff bring years of experienceto each appraisal. Full color digital photographsmay be included in the appraisal in order to makeeach object easily identifiable. Depending on thelocation, we are happy to provide, at no charge,a preliminary walk-through examination todetermine approximate costs and special needs.Appraisal fees are based on the scope of theproperty with travel expenses additional.Doyle New York will prepare a customizedproposal tailored to the specific property underconsideration for auction, including a commissionand fee structure developed to maximize returnsto consignors. We may also make an outrightpurchase offer on individual items or entireestates. As part of our focus on comprehensiveestate liquidation, we offer our unique“Broomclean Service” – our own trucks and crewwill transport the fine property to Doyle, removeremaining items, and leave thepremises “broomclean.”INFORMATIONFor more information please call 212-427-4141,ext 260, or email info@DoyleNewYork.com. Forestate and appraisal services, please contact ourAppraisal and Auction Services Department at212-427-4141, ext. 227.Viii
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DOYLE NEW YORK asian works of art s
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INCLUDING Propertyfrom the Estates
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222415Japanese Lacquer Five-tiered
Page 7 and 8:
59Chinese Celadon Jade Covered Vase
Page 9 and 10:
8989848078Chinese Jadeite PendantCa
Page 11 and 12: 104102105109108101Chinese Spinach J
Page 13 and 14: 120Chinese Celadon Jade BiLate 19th
Page 15 and 16: 140144 149138136136Chinese Jade Vas
Page 17 and 18: 180 182 183188189191176Group of Fou
Page 19 and 20: 219224229230234238220226231235219Ch
Page 21 and 22: 258Group of Thirteen Chinese Blue a
Page 23 and 24: 280278278Chinese Iron-Red Decorated
Page 25 and 26: 302300304300Chinese Famille Verte P
Page 27 and 28: 326Chinese Turquoise Glazed Porcela
Page 29 and 30: 365359361364359Chinese Enameled Rub
Page 31 and 32: 372373375372Pair of Chinese Robin
Page 33 and 34: 384384Two Similar Enameled Porcelai
Page 35 and 36: 420 423A419413Chinese Porcelain Pow
Page 37 and 38: 428427427Chinese Ivory Figure of a
Page 39 and 40: 444445Chinese Cloisonne VaseOf glob
Page 41 and 42: 456Chinese Mother-of-Pearl Inlaid H
Page 43 and 44: 482Chinese Zitan BoxOf square form,
Page 45 and 46: 510504506504Chinese Gilt-Bronze Bud
Page 47 and 48: 1524527521Attributed to Wen Fanggan
Page 49 and 50: 536Chinese School19th CenturyHangin
Page 51 and 52: 1551548Chinese SchoolHanging scroll
Page 53 and 54: 561 562560Chinese School19th Centur
Page 55 and 56: Louis XVI Style Gilt-Bronze Mounted
Page 57 and 58: prudentialCT.comNo Increased Buyers
Page 59 and 60: Conditions of sale continuedterms o
Page 61: 《拍卖规则》( 续 )《
Page 65 and 66: auction scheduleseptemberASIAN WORK
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Asian Works of Art Asian Works of Art - Doyle New York

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