Laurence Stephen Lowry, R.A. (1887-1976) , The Old Horse Ambulance | Christie's
THE PROPERTY OF MR MORTIMER CAPLIN, WASHINGTON D.C. The present picture is being offered from the collection of Mortimer M. Caplin, (b. July 1916). Caplin graduated first in his class from the University of Virginia Law School in 1940. He enlisted in the Navy shortly afterwards and served as U.S. Navy beachmaster during the Normandy invasion. He was cited as a member of the initial landing force on Omaha Beach and was subsequently awarded the Légion d'honneur for exceptional military conduct. In 1950, Caplin returned to the Law School as a professor of law, specialising in tax and corporate law and publishing extensively in these fields. Following President John F. Kennedy's election, Caplin served on the President's Task Force on Taxation and in January 1961 was appointed U.S. Commissioner of Internal Revenue. He remained in that post until July 1964, when he resigned to form the law firm Caplin & Drysdale. Caplin continued to teach at the Law School from 1965 to 1988 as a visiting professor. Caplin's commitment to public service, teaching, and the educational process has been recognized by many awards, including the Thomas Jefferson Medal in Law, the University of Virginia's highest honor. On leaving the U. S. Government, he received the Alexander Hamilton Award, the highest award conferred by the Secretary of the Treasury, for his 'distinguished leadership.' He is also the recipient of the Achievement Award from the Tax Society of New York University; Judge Learned Hand Human Relations Award, American Jewish Committee; Tax Executives Institute Distinguished Service Award; Veterans of Foreign Wars Public Service Award; and the Virginia State Bar and Virginia Society of Certified Public Accountants Award. He has received honorary degrees from the University of South Carolina, Washington College, and St. Michael's College.
Laurence Stephen Lowry, R.A. (1887-1976)

The Old Horse Ambulance

Price realised GBP 601,250
Estimate
GBP 500,000 – GBP 800,000
Estimates do not reflect the final hammer price and do not include buyer's premium, and applicable taxes or artist's resale right. Please see Section D of the Conditions of Sale for full details.
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Laurence Stephen Lowry, R.A. (1887-1976)

The Old Horse Ambulance

Price realised GBP 601,250
Closed: 23 May 2012
Price realised GBP 601,250
Closed: 23 May 2012
Details
Laurence Stephen Lowry, R.A. (1887-1976)
The Old Horse Ambulance
signed and dated 'L.S. LOWRY 1941' (lower left)
oil on panel laid on board
15¾ x 23 3/8 in. (40 x 59.4 cm.)
Provenance
with Lefevre Gallery, London.
Edward N. Marshall; Sotheby's, London, 13 December 1967, lot 143 (£2,400), where purchased by Crane Kalman Gallery, London.
Nathan Cummings, from whom purchased by the present owner in 1985.
Literature
T. Rosenthal, L.S. Lowry the Art and the Artist, Norwich, 2010, p. 169.
Exhibited
London, Lefevre Gallery, Josef Herman and L.S. Lowry, February - March 1943, no. 14.
Glasgow, Royal Glasgow Institute of Fine Arts, 1944, no. 534.
Special Notice
Artist's Resale Right ("Droit de Suite"). Artist's Resale Right Regulations 2006 apply to this lot, the buyer agrees to pay us an amount equal to the resale royalty provided for in those Regulations, and we undertake to the buyer to pay such amount to the artist's collection agent. VAT rate of 5% is payable on hammer price and at 20% on the buyer's premium.

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