mid-19th century oil on canvas, depicting the American vessel Eliza &amp; Ella flying the American flag off the coast of Hong Kong 21 by 26 in.53.3 by 66 cm

The American Vessel 'Eliza and Ella' off the Coast of Hong Kong | 清十九世紀中期 美國帆船畫 油彩 裝框

A large-scale view of <a href="https://www.sothebys.com/en/search?query=Hong%20Kong&amp;tab=objects&amp;sortBy=bsp_dotcom_prod_en" rel="noopener noreferrer" target="_blank">Hong Kong</a> Island painted in the first ten years of colonial rule.<ul><li>Painted by a Chinese School artist.</li><li>Completed circa 1849.</li><li>Water color on paper.</li><li>This work is presented mounted and unframed.</li></ul> The charming scene shows both Chinese Junks and European triple-masted sailing ships at anchor in Victoria harbor, with the rippling hills of Hong Kong Island above the burgeoning town of Victoria. Many watercolors painted for western export emphasized the trading nature of Hong Kong, hence the emphasis on merchant vessels and company buildings on the waterline including those of Dent &amp; Co. and Lindsay. The absence of St John's Cathedral amongst the urban waterline dates this painting before 1849, only eight years after land grants were first issued to British investors following the cession of Hong Kong to Britain at the Treaty of Nanking. The image is also reminiscent of the 1843 seal of Hong Kong, which shows merchant ships on a quay with the mountains of Hong Kong in the background, and strengthens the idea that this painting represents the quintessential depiction of Hong Kong in the British mind.

Watercolor View of Hong Kong Island from the Harbor

High Jewelry

The curb link chain embellished with cabochon emeralds and brilliant-cut diamonds, length approximately 170mm, signed Pomellato.

View 1 of Lot 1615: Emerald and Diamond Bracelet | Pomellato | 祖母綠 配 鑽石 手鏈

emerald and diamond bracelet | pomellato | 祖母綠 配 鑽石 手鏈

Set with an oval paraíba tourmaline weighing 13.71 carats, decorated with brilliant-cut and pear-shaped diamonds, mounted in platinum, size 7.

Set with an oval paraíba tourmaline weighing 13.71 carats, decorated with brilliant-cut and pear-shaped diamonds, mounted in platinum, size 7. Accompanied by Gübelin report no. 25121001, dated 8 December 2025, stating that the paraíba tourmaline is of Brazilian origin, treatment not determinable. Further accompanied by SSEF report no. 153664, dated 10 April 2026, stating that the paraíba tourmaline is of Brazilian origin, currently not possible to determine if the described Paraíba tourmaline has been heated or not. The colour is however considered stable. Also accompanied by a gemmological report.

View 1 of Lot 1618: Paraíba Tourmaline and Diamond Ring | 13.71克拉「巴西」帕拉伊巴碧璽 配 鑽石 戒指

paraíba tourmaline and diamond ring | 13.71克拉「巴西」帕拉伊巴碧璽 配 鑽石 戒指

Set with a step-cut sapphire weighing 25.89 carats, flanked by two tapered baguette diamonds, mounted in platinum, size 5¼, signed Bulgari, case stamped Bulgari.

Set with a step-cut sapphire weighing 25.89 carats, flanked by two tapered baguette diamonds, mounted in platinum, size 5¼, signed Bulgari, case stamped Bulgari. Accompanied by Gübelin report no. 26037565, dated 24 March 2026, stating that the sapphire is of Ceylon origin, with no indications of heating. Further accompanied by two gemmological report.

View 1 of Lot 1741:  Sapphire and Diamond Ring | 寶格麗 | 25.89克拉 天然 「斯里蘭卡」未經加熱藍寶石 配 鑽石 戒指

sapphire and diamond ring | 寶格麗 | 25.89克拉 天然 「斯里蘭卡」未經加熱藍寶石 配 鑽石 戒指

Important Watches

Cartier Baignoire Allongée, Reference 2674 A yellow gold wristwatch, Circa 2005 Dial: silvered Calibre: cal. 8970 MC mechanical, 18 jewels Case: 18k yellow gold, case back secured by 4 screws Case number: 124776 AF Closure: unsigned red alligator strap and gold-plated buckle Size: 47 mm length x 22 mm width Signed: case, dial and movement Accessories: none In the pantheon of Cartier wristwatch designs, there are several categories that have a bearing on both collectability and price, with the majority of creations by Louis and Jean-Jacques Cartier becoming the most popular and important. These include the Tank Louis, Santos, Crash and also the Baignoire. However, the Baignoire would join the hallowed ranks of models which would grace the drafting tables of both great men. Indeed, the original design which would eventually become the Baignoire was conceived by Louis Cartier himself and presented to Maria Pavlovna, Grand Duchess of Russia. Decades later, the one-off creation would be reinterpreted by Jean-Jacques Cartier, head of the London branch, into what was then known as the Oval and Maxi Oval. Still produced in small quantities, as were all watches made by the London workshop, these designs served as the launchpad for what would eventually become the Baignoire and Bagnoire Allongée. After Cartier left family ownership in the 1970s, the Baignoire name was finally given to the Oval-shaped wristwatch, with the Bagnoire Allongée first appearing in 1991 as an oversized offering calling back to the London Maxi Oval. The Allongée was never made in large quantities with the present example belongs to a subsequent run produced during the early 2000s, and it is imbued with the glorious history of both the brand and the men who made it what it was, Louis and Jean-Jacques Cartier.

View 1 of Lot 2157: Baignoire Allongée, Reference 2674 | A yellow gold wristwatch, Circa 2005

baignoire allongée, reference 2674 | a yellow gold wristwatch, circa 2005

Fine Chinese Paintings

ink on paper, folding fan the reverse, calligraphy in Jinwen by Jin Cheng 19 x 47.5 cm 7½ x 18¾ in. 林紓　空山蒼巒 水墨紙本　成扇　一九一七年作 金城　節臨散氏盤 款識：〈林〉憶乙卯秋季遊杭州，先至滬上，雨中訪戴懋齋兄弟，則文節曾孫也，出文節墨迹見視，云出其家藏，墨光射眼，為公晚年得意之作。 丁巳五月，亂中閉門不出而酷暑至於几席皆灼，揮汗寫此排悶。虞琴先生法家政之。畏廬林紓寫。 〈金〉節〈散氏盤〉。虞琴先生正謬。金城。 鈐印：〈林〉「林紓」。 〈金〉「鞏伯」、「環球再周」。 展覽及著錄： 臺北，歷史博物館，〈滄海一粟‧近現代書畫展〉，二○○八年十月三十一日至十二月二十一日，並刊於展覽圖錄，頁206 〈林紓年譜長編〉（福建教育出版社，二○一四年九月），頁280 上款：「虞琴」即姚虞琴（1867-1961），浙江仁和人。活躍於海上藝壇，並以詩畫書法見稱。歷任上海中國畫院畫師、上海文史館館員。 註：林紓極賞戴熙，曾謂「恨不早生三十年得事文節，如西亭之於石谷命也」。本幅乃追憶戴懋齋兄弟出示先祖戴熙晚年精品而成，觀後兩載，然記憶猶新，以其恬淡秀逸之筆墨入畫。另面配金城書法，以金文書〈散氏盤〉，甚稀。

View 1 of Lot 3004: 林紓　空山蒼巒 | Lin Shu, Secluded Mountains by the River

林紓　空山蒼巒 | lin shu, secluded mountains by the river

Treasures of a Flourishing Age: The Songde Tang Collection of Ming Porcelain

well potted with a gently bulging centre tapering to the mouth-rim, all supported on a countersunk base, the exterior decorated with four evenly spaced quatrefoil cartouches, each enclosing one character of the phrase 'pingan jixiang' ('auspiciousness and peace'), against a diaper-ground band and between two classic scroll bands, the base with a six-character reign mark within a double circle, wood stand and Japanese wood box

well potted with a gently bulging centre tapering to the mouth-rim, all supported on a countersunk base, the exterior decorated with four evenly spaced quatrefoil cartouches, each enclosing one character of the phrase 'pingan jixiang' ('auspiciousness and peace'), against a diaper-ground band and between two classic scroll bands, the base with a six-character reign mark within a double circle, wood stand and Japanese wood box d. 9.5 cm

View 1 of Lot 816: A rare underglaze-blue and yellow-enamelled inscribed water coupe, Mark and period of Jiajing | 明嘉靖　青花黃彩「吉祥平安」水丞　《大明嘉靖年製》款

a rare underglaze-blue and yellow-enamelled inscribed water coupe, mark and period of jiajing | 明嘉靖　青花黃彩「吉祥平安」水丞　《大明嘉靖年製》款

Of ribbon and bow design, set with a step-cut padparadscha sapphire weighing 17.17 carats, decorated with brilliant-cut diamonds, mounted in 18 karat white and pink gold, size 5¼.

Of ribbon and bow design, set with a step-cut padparadscha sapphire weighing 17.17 carats, decorated with brilliant-cut diamonds, mounted in 18 karat white and pink gold, size 5¼. Accompanied by SSEF report no. 123452, dated 20 June 2022, stating that the padparadscha sapphire is of Ceylon origin, with no indication of heating, and the colour is considered stable. Also accompanied by SSEF Appendix stating that "The described padparadscha exhibits a remarkable size and weight of 17.176 ct...the subtle light pinkish orange colour of this padparadscha is due to a combination of well-balanced trace elements, which are typical and characteristic of the finest padparadscha from Ceylon."

View 1 of Lot 1794: Padparadscha Sapphire and Diamond Ring | 17.17克拉 天然「斯里蘭卡」未經加熱橙粉紅色剛玉 配 鑽石 戒指

padparadscha sapphire and diamond ring | 17.17克拉 天然「斯里蘭卡」未經加熱橙粉紅色剛玉 配 鑽石 戒指

Designed as a bouquet, set with variously shaped blue, pink, yellow and purple sapphires, decorated with brilliant-cut diamonds, inscribed S. Bulgari, case stamped Bulgari Roma.

Designed as a bouquet, set with variously shaped blue, pink, yellow and purple sapphires, decorated with brilliant-cut diamonds, inscribed S. Bulgari, case stamped Bulgari Roma. Accompanied by SSEF report no. 153665, dated 1 April 2026, stating that the padparadscha sapphire is of Ceylon origin, with no indications of heating, this colour is considered stable. Further accompanied by AGL report no. 1122336 -D, dated 20 April 2022, stating that the 6.90 carat padparadscha sapphire is of Ceylon origin, with no heat and clarity enhancement, stable colour determined. Also accompanied by a gemmological report.

View 1 of Lot 1681: Padparadscha Sapphire, Coloured Sapphire and Diamond Brooch | 6.90克拉 天然「斯里蘭卡」未經加熱橙粉紅色剛玉 配 彩色剛玉 及 鑽石 胸針

padparadscha sapphire, coloured sapphire and diamond brooch | 6.90克拉 天然「斯里蘭卡」未經加熱橙粉紅色剛玉 配 彩色剛玉 及 鑽石 胸針

Designed as a lotus flower, the petals and leaves set with brilliant-cut diamonds, the hinged shank convertible to a 'between the finger ring', mounted in 18 karat white gold, size 5¼, signed VCA, numbered, French assay and maker's marks, pouch and case stamped Van Cleef & Arpels.

Designed as a lotus flower, the petals and leaves set with brilliant-cut diamonds, the hinged shank convertible to a 'between the finger ring', mounted in 18 karat white gold, size 5¼, signed VCA, numbered, French assay and maker's marks, pouch and case stamped Van Cleef & Arpels. Accompanied by a certificate of authenticity and tax invoice from Van Cleef & Arpels.

View 1 of Lot 1655: 'Lotus Between the Finger' Diamond Ring | 梵克雅寶 | 'Lotus Between The Finger' 鑽石 戒指

'lotus between the finger' diamond ring | 梵克雅寶 | 'lotus between the finger' 鑽石 戒指

Zoomorphia: Animal Forms in Ancient China | Chinese Art

ink and colour on silk, framed, signed Ding Guanpeng, dated the ninth year of the Qianlong reign (1744), with two seals of the artist, chen ding guan peng, gong hua, three seals of the Qianlong emperor, six seals of the Jiaqing emperor, including Shiqu baoji (the Qing imperial painting catalogue Treasured Cases of the Stone Moat)

ink and colour on silk, framed, signed Ding Guanpeng, dated the ninth year of the Qianlong reign (1744), with two seals of the artist, chen ding guan peng, gong hua, three seals of the Qianlong emperor, six seals of the Jiaqing emperor, including Shiqu baoji (the Qing imperial painting catalogue Treasured Cases of the Stone Moat) 15.6 by 96 cm 款識：乾隆九年甲子秋日，丁觀鵬恭畫 鈐印：臣丁觀鵬、恭畫 鑒藏印：「石渠寶笈」、「寶笈三編」、「乾隆御覽之寶」、「幾暇鑒賞之璽」、「養心殿鑒藏寶」、「三希堂精鑒璽」、「宜子孫」、「嘉慶御覽」、「嘉慶鑒賞」

View 1 of Lot 9827: Ding Guanpeng, Spring Festival Market in a Time of Peace | 清　丁觀鵬　太平春市圖　設色絹本　鏡框

ding guanpeng, spring festival market in a time of peace | 清　丁觀鵬　太平春市圖　設色絹本　鏡框

ink on paper, fan leaf, framed signed, dated 1942, with a dedication and 3 seals of the artist 34 x 101 cm 13⅜ x 39¾ in. 王福厂　隸書東坡詩 水墨紙本　扇面　鏡框　一九四二年作 款識：錄東坡題王晉卿畫〈煙江疊嶂圖〉詩。航孫先生法家之屬，即希正腕。玄默敦祥辜月，福厂王禔。 鈐印：「王禔」、「福厂六十歲後書」、「糜研齋」。 來源：香港蘇富比，二〇〇四年四月，中國書畫拍賣，編號676 「梅潔樓」藏 註：本幅扇箋高盈尺，寬逾三尺，屬少見特大扇面。

View 1 of Lot 3009: 王福厂　隸書東坡詩 | Wang Fu'an, Poem by Su Dongpo

王福厂　隸書東坡詩 | wang fu'an, poem by su dongpo

ink and colour on paper, fan leaf, framed

ink and colour on paper, fan leaf, framed signed, dated 1936, with a dedication and 1 seal of the artist 18 x 51 cm 7⅛ x 20⅛ in. 吳湖帆　竹石圖 設色紙本　扇面　鏡框　一九三六年作 款識：吳仲圭〈萬玉叢〉冊，首幀題蘇詩曰：「老可曾為竹寫真，小坡今與石傳神」云云。畫作石坡一層，叢竹滿布石罅，仲圭畫竹中奇格也。舊藏李醉鷗、宋牧仲、勵衣園，後歸清內府，今春獲覩真跡，全冊都廿二幀，茲為季遷老弟略仿其一。丙子七月，吳湖帆。李醉鷗上脫項子京三字。 鈐印：「吳湖颿」。 註：吳鎮〈萬玉叢〉冊即今藏臺北故宮博物院之〈墨竹譜〉。本幅乃畫家仿冊中首幀，寫贈弟子王季遷。

View 1 of Lot 3002: 吳湖帆　竹石圖 | Wu Hufan, Bamboo and Rock

吳湖帆　竹石圖 | wu hufan, bamboo and rock

Finest & Rarest Wines | Featuring Extraordinary Leroy and d’Auvenay

Almaviva 2007 Chile 12 bts (2 owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

View 1 of Lot 9169: Almaviva 2007 (12 BT)

almaviva 2007 (12 bt)

View 1 of Lot 9168: Almaviva 2007 (12 BT)

View 1 of Lot 9167: Almaviva 2007 (12 BT)

Château d'Yquem 2009 Sauternes, 1er Grand Cru Classé Banded 6-bottle owcs Grapefruit, white peaches and ginger on the nose. Like exploding stars on the palate. Flavours of gingerbread finishing on lemon. Real elegance and such freshness. Serena Sutcliffe, MW WA 100 帶西柚、白桃和薑的香氣。此酒甫滑進口腔，即如星火般在味蕾上綻放。嚐到薑餅味道和檸檬的餘韻。優雅無比，鮮爽度十足。施慧娜（葡萄酒大師 M.W.) 12 bts (2 owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

View 1 of Lot 9166: Château d'Yquem 2009 (12 BT)

château d'yquem 2009 (12 bt)

Château l'Evangile 2010 Pomerol ﻿Banded owc 89% Merlot, 11% Cabernet Franc. Lovely, rich, opulent nose. Glorious on the palate, ripe and velvety - really impressive and with a very long finish. The fresh acidity masks the alcohol. This is a chef d'oeuvre, a true work of art. Serena Sutcliffe, MW WA 98+ 89%梅樂，11%卡本納弗朗。酒香馥郁迷人。口感華麗，熟潤柔滑，收結悠長。酸爽度掩蓋了酒精。 堪稱傑作，盡顯釀酒師的功力。施慧娜（葡萄酒大師M.W.） 12 bts (owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

View 1 of Lot 9165: Château l'Evangile 2010 (12 BT)

château l'evangile 2010 (12 bt)

Château l'Evangile 2010 Pomerol Banded owc 89% Merlot, 11% Cabernet Franc. Lovely, rich, opulent nose. Glorious on the palate, ripe and velvety - really impressive and with a very long finish. The fresh acidity masks the alcohol. This is a chef d'oeuvre, a true work of art. Serena Sutcliffe, MW WA 98+ 89%梅樂，11%卡本納弗朗。酒香馥郁迷人。口感華麗，熟潤柔滑，收結悠長。酸爽度掩蓋了酒精。 堪稱傑作，盡顯釀酒師的功力。施慧娜（葡萄酒大師M.W.） 12 bts (owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

View 1 of Lot 9164: Château l'Evangile 2010 (12 BT)

Château Clinet 2009 Pomerol Very lead pencil taste, with the Clinet glycerol. Lip-lickin' good! In 2013, a great, classy nose and a lovely redcurranty taste. Delightful wine. Serena Sutcliffe, MW WA 100 帶鉛筆味兼具Clinet的甘油，令人舔唇般迷人。2013年品嚐，具出色並有格調的香氣及動人的紅莓氣息。為一款精彩的佳釀。施慧娜（葡萄酒大師M.W.） 12 bts (owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

View 1 of Lot 9163: Château Clinet 2009 (12 BT)

château clinet 2009 (12 bt)

View 1 of Lot 9162: Château Clinet 2009 (12 BT)

View 1 of Lot 9161: Château Clinet 2009 (12 BT)

View 1 of Lot 9160: Château Clinet 2009 (12 BT)

Château Clinet 2010 Pomerol Very glossy and coffee-ish with beautiful appeal. Serena Sutcliffe, MW WA 96+ 12 bts (owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

View 1 of Lot 9159: Château Clinet 2010 (12 BT)

château clinet 2010 (12 bt)

View 1 of Lot 9158: Château Clinet 2010 (12 BT)

View 1 of Lot 9157: Château Clinet 2010 (12 BT)

View 1 of Lot 9156: Château Clinet 2010 (12 BT)

Château Clinet 2010 Pomerol ﻿Banded owc Very glossy and coffee-ish with beautiful appeal. Serena Sutcliffe, MW WA 96+ 12 bts (owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

View 1 of Lot 9155: Château Clinet 2010 (12 BT)

Le Pin 2010 Pomerol ﻿Banded owc Glorious Merlot, plummy nose. Great cassis liqueur taste. Rich and full of glycerol, especially on a sample from a Séguin Moreau cask. The sample from a Taransaud cask was even finer, but with less bouquet. In the end, of course, you get the whole thing, once assembled! Serena Sutcliffe, MW WA 100 華麗精采的美樂和李子香氣。可人的黑醋栗利口酒味道。從Séguin Moreau酒桶提取的佳釀更顯甘油潤滑順厚質感。Taransaud酒桶的样品雖酒香不及前者, 但豐腴濃稠。收結之時兩者完美集合, 美不堪言。施慧娜（葡萄酒大師 M.W.） 6 bts (owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

le pin 2010 (6 bt)

Le Pin 2010 Pomerol Banded owc Glorious Merlot, plummy nose. Great cassis liqueur taste. Rich and full of glycerol, especially on a sample from a Séguin Moreau cask. The sample from a Taransaud cask was even finer, but with less bouquet. In the end, of course, you get the whole thing, once assembled! Serena Sutcliffe, MW WA 100 華麗精采的美樂和李子香氣。可人的黑醋栗利口酒味道。從Séguin Moreau酒桶提取的佳釀更顯甘油潤滑順厚質感。Taransaud酒桶的样品雖酒香不及前者, 但豐腴濃稠。收結之時兩者完美集合, 美不堪言。施慧娜（葡萄酒大師 M.W.） 6 bts (owc) Provenance Purchased on released from local wine merchant. All come with original wooden cases. Stored in a professional temperature-controlled cellar prior to inspection. Property of a gentleman. Part of a much larger collection. Please note that for Wine and Spirits Lots, the Buyer’s Premium rate is 24% of the Hammer Price and the Overhead Premium rate is 1% of the Hammer Price. The Buyer’s Premium and Overhead Premium are subject to any applicable VAT/GST and/or sales or use tax. Please refer to the Conditions of Business for further details.

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