Pieter Brueghel the Younger

M.A. Lemahieu (from the Robert Finck label on the reverse);
With Galerie Robert Finck, Brussels, October - Novemember 1968, cat. no. 15.

G. Marlier, Pierre Brueghel le jeune, Brussels 1969, pp. 436 - 437, reproduced figure 282 - 283;
K. Ertz, Pieter Brueghel der Jüngere, Lingen 2000, p. 502, cat. no. 495.

Panel is flat and stable and has been fairly recently heavily cradled. The paint surface is uneven in places and is starting to lift in certain areas, mainly in the lower half. These areas of lifting should be addressed by a professional restorer. There are some minor losses here and there and a heavier craquelure pattern, again in the lower half of the painting. The lifting and heavier craquelure may be related to heavy cradling. It has been suggested to us that the lifting will be diminished if the cradling is removed, however, this may result in the panel bowing slightly. Inspection under ultraviolet reveals an old, fairly thick varnish and restoration along areas which are presently lifting and which had lifted in the past, but are now stable. These restorations run horizontally. The painting still presents a strong image, but it is in need of overall care from a restorer. In a painted wood frame.
In response to your inquiry, we are pleased to provide you with a general report of the condition of the property described above. Since we are not professional conservators or restorers, we urge you to consult with a restorer or conservator of your choice who will be better able to provide a detailed, professional report. Prospective buyers should inspect each lot to satisfy themselves as to condition and must understand that any statement made by Sotheby's is merely a subjective qualified opinion.
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An uncharacteristic composition of Pieter Brueghel the Younger, this picture has led to great discussion among scholars about its origin. Unlike many of his paintings, The Payment of Tithes does not derive from one of his father's compositions, where Brueghel the Younger usually drew inspiration. Nor does it originate in the work of one of his father's contemporaries, such Maarten van Cleve or Pieter Balten.

In some ways, therefore, The Payment of Tithes is outside of the artist's usual production and influences for it must be found further afield. Jacqueline Folie, who edited George Marlier's catalogue raisonné on Pieter Brueghel the Younger, suggested a French origin. The most obvious indicator of this conclusion is the calendar in the background, which is written in French. Another clue is the physical description of the men portrayed in the scene; their costumes, short beards, and close cropped hair were of a type not seen at the time in the Southern Netherlands. However, this conclusion is undermined by the fact that French was the official language of the legal profession at that time, and therefore spoken quite commonly. Klaus Ertz, in his catalogue raisonné also suggested a French origin to this composition and hypothesized that The Payment of Tithes could perhaps derive from a lost composition by Nicolas Baullery (1560 - 1630) who was active in France and painted genre scenes.

Whatever its exact source, it appears to have had wide appeal. Ertz (see Literature) lists some 24 autograph versions and among those only six seem to predate the present painting. The year the current painting was completed, 1618, marks the first year that Brueghel changed several details in the composition. The two most noticeable variations were the introduction of a dark cloth in place of the plaited straw ropes on the back wall, and the color of the shirt of the figure on the far left, which changed from gray to red. The addition of red in the figure on the left affects the visual balance of the painting, displaying Brueghel's continual experiments at directing the viewer's eyes through his compositions.