Works of Art and Museum Objects

HC Deb 07 February 1979 vol 962 cc166-72W

Mr. Faulds

asked the Secretary of State for Education and Science whether she will specify the allocations made to public institutions in the United Kingdom during the calendar years 1977 and 1978, on the recommendation of the Standing Commission on Museums and Galleries, of individual works of art and museum objects pre-eminent for national, scientific, historic or artistic interest which have been accepted by the Treasury in satisfaction of capital transfer tax, together with information, where applicable, as to wishes expressed in the matter of allocation by testators and executors; and whether she will list works of art and museum objects which are still awaiting allocation, with the respective dates of their acceptance in satisfaction of capital transfer tax.

Mr. Oakes

The table below sets out the allocation of works of art made by my noble Friend and by my right hon. Friend the Secretary of State for Scotland after receiving the advice of the Standing Commission.

WORKS OF ART ALLOCATED IN THE CALENDAR YEAR 1977 AND 1978
Work of Art	Calendar year allocated	Museum of Gallery to which allocated	Executors' wishes
A Gold and Enamel City of London Freedom Box (1794) and a Presentation Sword (1796–97) by John Morisset	1977	National Maritime Museum	National Maritime Museum
A Drawing by Carpaccio entitled "Head of a Woman"	1977	Ashmolean Museum, Oxford	Ashmolean Museum, Oxford
A 12th Century English Ivory Liturgical Comb	1977	Victoria and Albert Museum	Victoria and Albert Museum
Seafield Collection of Arms and Armour	1977	National Museum of Antiquities of Scotland and Scottish United Services Museum (which is apart of the Royal Scottish Museum)	A public collection in Scotland
A Sheet of Studies in Pen and Ink Wash for "The Finding of Moses" by Paolo Veronese	1977	Fitzwilliam Museum, Cambridge	Fitzwilliam Museum, Cambridge
A Portrait of The Hon. William Lamb (afterwards 2nd Viscount Melbourne) by Sir Thomas Lawrence	1978	National Portrait Gallery	None
An Augustus Rex Cabinet and a Marie de Medici Cabinet	1978	Victoria and Albert Museum	None
2 Drawings by Rembrandt Van Rijn entitled "Tobias and Sara" and "The Sacrifice of Manoah"	1978	National Galleries of Scotland	None
A Drawing by Rembrandt Van Rijn entitled "A Group ofMusicians Listening to a Flute Player"	1978	Norfolk Museums Service for Castle Museum, Norwich	None
A Sketchbook of Adriaen Van de Venne	1978	British Museum	Althorp Park(1)
A Portrait of Rachel de Ruvigny. Countess of Southampton by Sir Antony Van Dyck	1978	Fitzwilliam, Museum Cambridge	Althorp Park(1)
A George III Mahogany Commode	1978	Temple Newsam House, Leeds	Victoria and Albert Museum(2)
A Collection of Mediaeval Ivories and Caskets	1978	British Museum	British Museum
A Group of Sculptures by Dame Barbara Hepworth entitled "Conversation with Magic Stones"	1978	National Galleries of Scotland for the Gallery of Modern Art	(3)
2 Limoges Enamel Tazzas	1978	Doncaster Museum and Art Gallery	Althorp Park(1)
A Venice (Vezzi) Circular Bowl	1978	British Museum	Althorp Park(1)
A Pair of Early Derby White Figures	1978	Derby Museum and Art Gallery	Althorp Park(1)
A Pair of Yellow-Ground Vases	1978	The Bowes Museum, Barnard Castle	Althorp Park(1)
A Pair of Meissen Figures of Starlings	1978	The Bowes Museum, Barnard Castle	Althorp Park(1)
A Capodimonte Group	1978	The Bowes Museum, Barnard Castle	Althorp Park(1)
A Vienna Circular Bowl	1978	Ashmolean Museum, Oxford	Althorp Park(1)
An Early Tea Service in the Style of J. G. Herold and a Castel Durante Dish	1978	Glasgow Museum and Art Gallery	Althorp Park(1)

Work of Art	Calendar year allocated	Museum or Gallery to which allocated	Executors' wishes
A Painting by Thomas Gainsborough entitled "Greyhounds Cousing a Fox"	1978	Iveagh Bequest, Kenwood House	None
A Chelsea Hexagonal Vase	1978	City Museum and Art Gallery, Stoke-on-Trent	Althorp Park(1)
A Portrait of Albert de Ligne, Prince of Barbancon and Arenberg by Sir Antony Van Dyck	1978	City of York Art Gallery	Althorp Park(1)
The Elton Collection of Scientific and Technological Material relating to the Industrial Revolution	1978	Telford Development Corporation for Exhibition at the Ironbridge Gorge Museum	(4)
A Pair of Large Cylindrical Tankards	1978	Royal Scottish Museum, Edinburgh	Althorp Park(1)
"View of the Piazza San Marco" by Francesco Guardi	1978	National Galleries of Scotland	National Galleries of Scotland
(1) It is Government policy that objects accepted in lieu of tax can only be allocated to private institutions when they are on loan from National Collections; when the private institution concerned has been the subject of a "gift for the public benefit" approved by the Treasury under Schedule 6, paragraph 13 of the 1975 Finance Act; and where the family is no longer in beneficial ownership.
(2) Originally a pair of commodes were on offer: the Victoria and Albert Museum purchased one at Private Treaty Stage.
(3) The Executors' wishes were that the sculptures should remain at the Royal Botanic Gardens, Edinburgh, where they were on loan from the Gallery of Modern Art: this has been done.
(4) The Executors' wishes were that the Collection "should go to a single destination which could most appropriately benefit from it, and where it can be contained and designated as the Elton Collection, and maintained by adequate museum and library standards as a Collection".

ITEMS ACCEPTED IN LIEU OF TAX BUT NOT YET ALLOCATED
Work of Art			Date of acceptance in lieu of Estate Duty or Capital Transfer Tax
Ships Figureheads, Contents of Valhalla Maritime Museum (Tresco)	…	…	22 March 1977
A Haida Oil Bowl and a Brazilian Wood Carving, probably a Snuff Tray	…	…	12 June 1978
A Pastel by Degas entitled "Two Dancers in a Field"	…	…	12 June 1978
A Painting by Turner entitled "A View of the Thames from Richmond Hill"	…	…	12 June 1978
A Collection of Paintings by Charles Towne	…	…	3 October 1978
A Painting entitled "The Death of Hippolytus" by Sir Paul Rubens and Jan Breughel	…	…	3 October 1978
A Painting by Aert Van Der Neer of a Winter Landscape at Sunset	…	…	27 November 1978
A Painting by Luca Giordano entitled "The Visit of The Virgin Mary to Her Cousin Elizabeth"	…	…	30 November 1978