Back in 1972, a concern in Boston, imported two container loads of "antiques" to sell in its large store which featured fine reproductions as well. They thought they would be duty free, falling under the 100 year rule, which meant duty would not be collected on anything older than that. Instead, they were sent a bill for $2,250, stating that the contents did not meet this criteria. This would cut into profit, so I was asked if I could help.
Fortunately, the timing could not have been better. Charles Eastlake's book, Hints on Household Taste, influenced the style of furniture made after its publication in 1868. By 1870, factories in this country were turning out this Gothic style furniture, following the lead of the English makers. Since this problem occurred a hundred years later, I recommended that anything in Eastlake style or later should be credited to the duty collectors - anything Victorian or before, should be removed from the taxable list. The owners agreed with hesitation, as the whole load was not furniture - how would they fare with the glass, ceramics, silver, etc… In an earlier writing for this publication, I indicated that it was most important that anyone in the antiques field should learn their furniture periods and styles. This is the largest item in the home and all the decorative arts were designed to complement it. If one looks closely, it is possible to see similar features, which makes dating relatively easy.
There are no absolutes in this business. We are confronted with transitional pieces which incorporate features from two or more periods. There are makers who inject their own ideas, hoping to improve the accepted fashions of the times. One can only look for those features which dominate the design and judge material content, provenance and in some cases, workmanship. At least, when we see the many 18th century side chairs with Queen Anne bases and Chippendale backs, we can safely date them to the middle of the century, when the design changeover took place. It is just as easy to note the change from the rounded forms of Victorian design as against the Gothic rigid squared forms - rarely did the two mix.
I spent two hours with the load - though it was all English, the features of the pieces easily identified their age. The report was drawn up and the store saved over two thousand dollars in duty. It would have been difficult for the tax collectors to challenge the analysis.
An incident like this reinforces the necessity that appraisers learn their furniture, if they are involved with any of the decorative arts. Most owners would like to identify their pieces by period and by age - this should not be relegated to furniture alone. The experienced appraiser does not need this advice - it is directed more to those getting into the business. Don't get caught in a court case and have a competing expert blow you out of the water, because you did not do your homework…
Occasionally, an appraiser is confronted with items in homes that merit some consideration before placing values on them. Notably, are the stuffed birds, which appear under glass domes. They may be covered by the Endangered Species Act of December 1973 - so perhaps they are illegally owned. Is it proper to appraise items for which the owner might be prosecuted if authorities learned about them? Several homeowners were up- tight when so informed - this priceless collection of birds that grandmother handed down, must have museum value, etc… I have always advised not to insure such items. Actually, they have a negative value - once their location appears in print, who knows who may gain access to it. I have wondered if an appraiser is liable if he or she does not report observations to the proper authorities. Once, we did an auction at a home where the owners were raising pot in window boxes. We were glad to get out of there.
Back in 1975, in its publication, FIELD NOTES, the NH Fish and Game Department made reference to the unauthorized ownership of lobster traps. Tracking this down for an article on it, the commissioner sent me a letter and copy of the law which indicated under RSA 211:31, "Limitation. No person, except the owner or a conservation officer shall take up, lift, molest, or transfer any pot, trap, car or other contrivance that is set for the taking or holding of lobsters or crabs; nor take, remove or carry away from any beach or shore, any such pot, trap, car or other contrivance or warf or buoy, thereof, without the written permission of the owner, thereof. In addition to the penalty for violation of this section, said person, if he holds a license shall lose license for one year. RL 245:48. A person convicted of a violation of RSA 211:31 shall be guilty of a misdemeanor".
The punishment for such violation was stated at no less than 50 dollars nor more than 200 dollars. Maine has such a law, as well; Subchapter 4, article 2, paragraph 4457, issued by the Maine Maritime Resources Commission.
Actually, anyone purchasing a trap or buoy, should have a written bill of sale, signed by the owner. Antiques shops which carry them, may have them in violation of the codes. What does one do in a home, in the absence of a bill of sale? I leave them alone and refuse to appraise them.
The same goes for used bedding, mattresses and box springs. In New Hampshire, it is illegal to sell used bedding, so it really has no intrinsic value. I cite to the owners, they should locate their original bills of sale and from these make claims if they are burned, stolen or destroyed in a move. It is best to let the insurance agents deal with this one.
Naturally, an appraiser does not want to get involved, so seeing a stuffed parrot which once was a family pet is not a happy occurrence, but best to be overlooked.
Re: whale's teeth - I would recommend the owner rely on the bill of sale for value. Carrying whale ivory over state lines is still a gray area, best left alone by appraisers.
What is fair market value for real estate after it has been sold at auction? How can a value be set for taxes, when in many instances, the auction price is much lower than the tax assessment used by the town before the sale. This has been a problem with buyers who feel that the auction establishes the real value of the piece and that taxes should be charged accordingly. Most towns do not go along with this, especially in a condominium setup where many paid the full price for theirs, only to see identical units sold at auction a couple years later for half as much. This creates a dilemma for the buyer, but the towns seem to feel that all should pay the same amount of tax, regardless of the lowered value at the time of the auction.
A couple of years ago, I assisted a California auction firm in the liquidation of a number of units, where I live in the town of Merrimack, NH. A court case resulted over the problem men-tioned above, with the new owners suing the town over what they felt was unfair taxation, based on what they paid for the units. As reported in the NH Bar News, Jan 18, 1995, the plaintiffs petitioned the superior court for an abatement of property taxes imposed by the Town of Merrimack. The superior court denied their peti-tion, finding that comparable sales relied on by the plaintiffs were not indicative of a fair market value in part because the sales had taken place during a market auction and finding the other evidence presented by the plaintiff's expert witness was not cred-ible. As a result, the superior court found that the plaintiffs failed to demonstrate that their properties were assessed disproportionately higher than other properties in the Town.
On appeal, the supreme court affirmed, holding that the determina-tion of the fair market value of property in a tax abatement case is a question of fact and that the supreme court will not disturb a finding by the trial court unless it is clearly erroneous or unsup-ported by the evidence. After reviewing the record, the court held that there was sufficient evidence to support the trial court's finding that the sales prices of properties sold at the market auction were not indicative of the properties' fair market value.
The court also held that credibility of the witnesses is a question of fact and the supreme court will not overrule the trial court's decision unless the finding is clearly erroneous or unsupported by the evidence. In this case, there was sufficient evidence to support the trial court findings regarding the credibility of the plaintiff's expert witness. Affirmed. All concurred.
I am not aware that this is a land-mark case. It would seem that such actions have taken place elsewhere. However, it reinforces the fact that auctioneers must be careful in what they say at their sales. All sales should be recorded for protection. Perhaps town assessors should be consulted before an auction to determine how they would handle auction market value as against former values, which in today's market may be unrealistic. Maybe the National Auctioneers Association could help with a position on this.
It was not too long ago that embroidered towels, shams, pillow-cases, framed pictures, tablecloths and coverlets, fell out of favor in the American home. After World War II, everyone seemed to want to simplify household duties and ironing such items was regarded as a chore. The permanent press revolution made it possible to toss such items into a clothes washer and dryer and use them immediately with no ironing involved.
However, in the past 20 years, there has been a renewal of interest in the hand work of past generations. Crafts-people have joined together in leagues which promote the making of pottery, glass, jewelry and the like. Embroidery, which is one of the most challenging of the hand crafts, has taken its place among the most cherished of family momentos which can be handed down. The Embroiderers' Guild of America, Inc., has been formed to join together those who wish to learn and exhibit their talents. The Northern New England Chapter meets the 3rd Monday of every month at 11 AM at the Adult Center in Merrimack, NH.
Your writer went to a recent show at the Center where all were treated to a wide range of fabulously beautiful work. One demonstration was that of a Penny Square Quilt, a type made since the 1860s. Each square of cloth was purchased for a penny, then embroi-dered by the artisan; after which they were sewn together. In the example, one could see Japanese laid work; pattern darning; crewel and Brazilian embroidery and trapunto.
An embroidery of Japanese wedding boxes by Lea Stark of Concord, NH, delighted all who saw it as the work was so fine, colorful and in perfect dimension. We talked with Claire Rivard, a longtime friend and former Union Leader employee, who is now working on an auction quilt, which your writer hopes to obtain for the Auctioneers Hall of History Museum at the National Auctioneers Association headquarters at Overland Park, Kansas. A neighbor in Merrimack, Rhonda Tapply, is an accomplished needlework artist, who teaches crafts of all kinds. She demonstrated her work to many who watched.
Decorating with thread dates back to the time of the Egyptians. The Orientals, centuries ago, were proficient in the work which they exported throughout the world. The English and other Europeans brought this work to an art form which is highly collected today. One may join the Embroiderers' Guild of America by writing to 335 W. Broadway, Suite 100, Louisville, KY 40202, or by coming to a meeting of the local chapter, in Merrimack, NH, dates and times mentioned earlier.
One of Manchester, NH's least known treasures is the Diocesan Museum, which is located at 140 Laurel St., between Union and Beech. It is housed in the original Chapel of the Annunciation, built by the Sisters of Mercy in 1898. The museum is main- tained by the Diocese in Manchester and is operated by volunteers who give much time to arranging exhibitions and guiding groups through it.
Most recently exhibited was a fine collection of creches and related figures from all over the world. Examples in cut glass, porcelain, carved woods, clay, cloth, and even bread dough, made one marvel at the workmanship and ingenuity on the part of the artists.
This writing is to alert auctioneers and dealers to the interest the museum has in acquiring objects and memora- bilia related to the Church. Most find them difficult to sell, so it could be a benefit to all if it were recommended that the pieces be donated to the museum, which can result in a tax deduction. Over the years, many fine tabernacles came down from Canada in the hands of immigrants who came to work New England's textile and other mills. At homes in the area, one will find photos and other pictures of people and activities. There can be medals, ribbons, broadsides, books, communion clothing, and even ecclesiastical jewelry. For donations, contact Judith Fosher, Director, Diocese of Manchester, 153 Ash St., PO Box 310, Manchester, NH 03105; call 603-624-1729.