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the property is delivered to a state where   Where a ceramic or work of art bears a
             INFORMATION ON SALES      Sotheby’s is not required to collect sales tax,   signature or seal of an artist or studio, if the   IMPORTANT NOTICES
             AND USE TAX RELATED TO    it is the responsibility of the purchaser to   heading appears as follows:
             PURCHASES AT AUCTION                                                           Property Collection  As of March 19, 2018,
                                       self-assess any sales or use tax and remit it
                                                                  By Ma Shaoxuan  This work is, in our best   property that is sold, has bought in, or is to
                                       to taxing authorities in that state.
             To better assist our clients, we have                judgment, by the named artist.  be returned to the consignor will be moved
             prepared the following information on Sales   Sotheby’s is not required to collect sales   to our temporary o" site location at Crozier
                                                                  Attributed to Ma Shaoxuan  In our
             and Use Tax related to property purchased   tax for property delivered to the purchaser   opinion, probably a work by the artist but   Fine Arts at One Star Ledger Plaza, 69
             at auction.               outside of the United States.                        Court Street, Newark, NJ (SLP Warehouse).
                                                                  less certainty as to authorship is expressed
                                                                                            Certain items of property, including jewelry,
                                                                  than in the preceding category.
             Why Sotheby’s Collects Sales Tax    Restoration and Other Services             watches, silver, works on panel and items
             Virtually all State Sales Tax Laws require a   Regardless of where the property is   Signed Ma Shaoxuan  The piece bears   valued $10 million or more will remain at
             corporation to register with the State’s Tax   subsequently transported, if any framing or   the signature or seal of the artist or studio   1334 York Avenue. All other property will be
             Authorities and collect and remit sales tax if   restoration services are performed on the   but with no Þ rm attribution as to the hand.  moved to our temporary o" site location on
             the corporation maintains a presence within   property in New York, it is considered to be   the day the applicable sale concludes and
                                                                  Absence of Guarantee of Authenticity
             the state, such as o!  ces.  In the states   a delivery of the property to the purchaser   for Chinese Paintings  The artists’   is available for pickup after two business
             that impose sales tax, Tax Laws require   in New York, and Sotheby’s will be required   days. Invoices and statements will indicate
                                                                  names recorded in this catalogue are not
             an auction house, with a presence in the   to collect the 8.875% New York sales tax.  to be taken as unqualiÞ ed attributions   your property’s location.
             state, to register as a sales tax collector, and
                                                                  to the artists named. No unqualiÞ ed   Property Payment  All property must be
             remit sales tax collected to the state. New   Certain Exemptions  Most states that   attributions to any artist or date are made   paid in full before collection or release from
             York sales tax is charged on the hammer   impose sales taxes allow for speciÞ ed
                                                                  or intended. The current scholarship in the   any Sotheby’s location. Payment must be
             price, buyer’s premium and any other   exemptions to the tax.  For example, a   Þ eld of Chinese paintings does not permit   made through Sotheby’s New York Post
             applicable charges on any property picked   registered re-seller such as a registered art
                                                                  unqualiÞ ed statements as to authorship or   Sale Services by way of our acceptable
             up or delivered in New York, regardless of   dealer may purchase without incurring a   date of execution. Therefore, none of the   forms of payment methods mentioned
             the state or country in which the purchaser   tax liability, and Sotheby’s is not required to
                                                                  paintings in this catalogue is subject to   on your invoice. To arrange for payment,
             resides or does business.  collect sales tax from such re-seller. The art   any guarantee of authenticity and all the   please contact Post Sale Services at +1
                                       dealer, when re-selling the property, may
                                                                  property is sold “AS IS”. Any reference to   212 606 7444 or USPostSaleServices@
             Where Sotheby’s Collects Sales   be required to charge sales tax to its client,   the Terms of Guarantee does not apply to   sothebys.com. Payment will not be
             Tax  Sotheby’s is currently registered to   or the client may be required to self-assess
                                                                  Chinese paintings. Any assistance given   accepted at the o" site facility. Dealers and
             collect sales tax in the following states:   sales or use tax upon acquiring the property.  by Sotheby’s sta"  to a buyer in selecting   resale clients should Þ ll out the appropriate
             California, Colorado, Connecticut, Florida,
                                                                  a purchase is given without prejudice to   forms where applicable or contact Post
             Hawaii, Illinois, Kentucky, Maryland,   Local Tax Advisors  As sales tax laws vary   the above. Buyers are recommended to   Sale Services with any questions.
             Massachusetts, Minnesota, Missouri,   from state to state, Sotheby’s recommends
                                                                  take independent professional advice on
             New Jersey, New York, Ohio, Oklahoma,   that clients with questions regarding the   selection of purchases.  Loss and Liability  Unless otherwise
             Pennsylvania, Rhode Island, Texas,   application of sales or use taxes to property   agreed by Sotheby’s, all sold property must
             Vermont and Washington. For any   purchased at auction seek tax advice from   NOTICE REGARDING BURMESE   be removed from any of our premises
             property collected or received by the   their local tax advisors.  JADEITE     (including the SLP Warehouse) by the
             purchaser in New York City, such property            Jadeite of Burmese origin less than 100   buyer at their expense no later than 30
                                                                                            calendar days following its sale. Buyers are
             is subject to sales tax at the existing              years old may not be imported into the
             New York State and City rate of 8.875%.   GLOSSARY OF TERMS  US. CertiÞ cation of non-Burmese origin   reminded that Sotheby’s liability for loss
                                                                  will be required before importing lots   or damage to sold property shall cease no
                                                                                            later than 30 calendar days after the date
             Sotheby’s Arranged Shipping  If the   The following are examples of the terminol-  containing jadeite into the US.  It is the   of the auction.
             property is delivered into any state in   ogy used in this catalogue. Please note that   buyer’s responsibility to obtain any export
             which Sotheby’s is registered, Sotheby’s   all  statements  made  in  this  catalogue  are   or import licences and/or certiÞ cates as   Collection & Shipping  The SLP
             is required by law to collect and remit the   made subject to the provisions of the Condi-  well as any other required documentation   Warehouse requires 24 hours advanced
             appropriate sales tax in e" ect in the state   tions of Sale and Terms of Guarantee printed   before shipping. The inability of import of   notice for collection of property. Please
             where the property is delivered.  in this catalogue:  any such items shall not justify cancellation   arrange this through our Post Sale
                                                                  or rescission of the sale contract or any   Services team at +1 212 606 7444 or
             Client Arranged Shipping  Property   GLOSSARY FOR CHINESE CERAMICS   delay in payment.  Please check with   USPostSaleServices@sothebys.com.
             collected from Sotheby’s New York                    the specialist department if you are   For in-person collections at our o" site
                                       AND WORKS OF ART
             premises by a common carrier hired by                uncertain as to whether a lot is subject   location, please alert Post Sale Services
             the purchaser for delivery at an address   Pottery Figure of a Horse, Tang Dynasty    to these import restrictions, or any other   of your proposed collection date, ensure
             outside of New York is not subject to   This heading, with date or period included,   restrictions on importation or exportation.   that all outstanding invoices have been
             New York Sales Tax, but if the property is   means that the piece is, in our opinion,   NOTICE REGARDING ENDANGERED   paid for, and that you or your agent have
             delivered into any state in which Sotheby’s   of the date or period indicated with no   SPECIES   the appropriate photo identiÞ cation upon
             is registered, Sotheby’s is required by law   major alterations or replacements unless   Ⴚ Property containing certain endangered   arrival.
             to collect and remit the appropriate sales   otherwise in dicated in the cataloguing.  species will require a CITES license upon   If you are using your own shipper to
             tax in e" ect in the state where the property        export from the U.S. and may require an   collect property, please provide a letter of
                                       With respect to ceramics and sculpture, if, in       authorization and instruct your shipper to
             is delivered.  New York State recognizes             additional license upon import into another
             shippers such as the United States Postal   our opinion, the piece was made at a speciÞ c   country.  There is no guarantee that such   email their bill of lading to billsoß ading@
                                       kiln or location, the name of the kiln or            sothebys.com and ensure the correct
             Service, United Parcel Service, FedEx,               licenses will be granted.  In the case of
             or the like as “common carriers”.  If a   location will appear in bold or capital letters,   denial of any license or of delay in obtaining   collection location is speciÞ ed.
                                       i.e., DING OVOID VASE, SONG DYNASTY.                 Sotheby’s can arrange for delivery
             purchaser hires a shipper other than a               such licenses, the purchaser remains
             common carrier to pick up property,   However, if the heading appears as follows,   responsible for making on-time payment   of your property through one of our
                                       ‘DING’ OVOID VASE, SONG DYNASTY, this                contracted vendors or can coordinate
             Sotheby’s will collect New York sales tax at         for the total purchase price.
             a rate of 8.875% regardless of the ultimate   indicates that, in our opinion, the piece is of   pick up at our o" site location with you
                                       the Ding type or location, and although of   Important Notice Regarding Packing  or your shipper directly. Please contact
             destination of the goods.  If a purchaser
             utilizes a freight-forwarder who is   the date speciÞ ed, not necessarily made at   As a courtesy to purchasers who come to   Post Sale Services at +1 212 606 7444 or
                                       the Ding kiln or location.  Sotheby’s to pick up property, Sotheby’s   USPostSaleServices@sothebys.com to
             registered with the Transportation Security
                                                                  will assist in packing framed paintings.    start your collection process.
             Administration (“TSA”) to deliver property   Pottery Figure of a Horse, Tang Style
                                                                  Sotheby’s is unable to remove canvases
             outside of the United States, no sales tax   This inclusion of the word “style” indicates
                                                                  o"  stretchers or to roll works on paper.   Design
             would be due on this transaction.     that, in our opinion, either the piece (i)
                                                                  Purchasers are advised to contact an inde-  Eri Koizumi
                                       while basically of the period indicated,
                                                                  pendent painting restorer to pack works in   Andrew Condron
             Where Sotheby’s is Not Required to   has undergone signiÞ cant restoration or
             Collect Sales Tax  Sotheby’s is not required   alteration, or (ii) was made as an intentional   this manner.  Photography
             to collect sales tax on property delivered   reproduction of an earlier style.  John Lam
             to states other than those listed above.  If                                   Ber Murphy
           160  JUNKUNC: CHINESE BUDDHIST SCULPTURE
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