Follower of Marinus van Reymerswaele

Panel is uncradled but has wood battens on the reverse reinforcing three vertical joins running from top to bottom: one running through background and sleeve of figure at right, another through background and center of same figure, and another through center of figure at left. the panel is bowed from side to side (this is not evident in the catalogue image). three small cracks in the panel can be seen at the upper edge at center. the paint surface in most areas is well retained with nice detail in most of the figures and still life elements. the green pigments of the headdress on figure at right and costume of figure at left are thin. under UV: retouching along joins, along the small cracks at upper edge, a few at upper left corner; scattered on face and hand of figure at left, some on folds of his costume; on face, hands and headdress of figure on right; retouches to the right side of his red sleeve; some other retouches scattered in background areas. In a black wood frame. Due to the bowing of the panel, the right and left edges are not flush with the frame and there is a gap on either side.
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.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING CONDITION OF A LOT, ALL LOTS ARE OFFERED AND SOLD "AS IS" IN ACCORDANCE WITH THE CONDITIONS OF SALE PRINTED IN THE CATALOGUE.

This composition, the Tax Misers, is one of a large group of known versions of the prime composition, now in the Louvre, by Marinus Reymerswaele. All versions may have been influenced by a lost picture by Jan van Eyck, and all bear some relationship to the famous painting of The Banker and his Wife, painted by Quentin Metsys in 1514, today also located in the Louvre. While a rich group of compositions based on the original by Reymerswaele are known, very little is certain with regards to his biography. His signed works betray a strong influence from Metsys, and bear dates from between 1521 to 1547, and many still life elements in them, such as his own Banker and his Wife (1538, Madrid, Escorial) recur in the versions of The Misers. He may be the 'Marinus de Seeu Schilder van Romerswalen' (Marinus the Zeelander, painter, of Reymerswaele) recorded by Karel van Mander, but if he ever settled in Antwerp he is not recorded as a Master there.