It appears from the investigation report that the claimed objects can all be identified on the Lempertz list.a. NK 302 A-B – Two miniature slippers, glazed pottery with polychrome decor Delft (2), first half 18th century, earthenware.
In connection with these objects, the SNK documentation refers to the index number 3089, a number that probably refers to the number under which these objects were included in the Lempertz list. Under ‘Erkennungsmerkmal 3089’ [identifying mark 3089] the list states: ‘2 polychrome Delfter Schuhe’ [two polychrome Delft slippers]. As the figure 2 has been placed before the description of the objects, according to the Lempertz list they were probably acquired from Hiegentlich.
b. NK 915 – A glazed pottery dish with blue and white decor with flowers, China, 18th century
Various index numbers were found in the SNK documentation concerning the dish NK 915 that were also found on the Lempertz list, viz. 3308 and 3328/3329. Under Erkennungsmerkmal 3308 on the Lempertz list is a ‘Delfter Teller, blau-weiss’ [Delft dish, blue and white] without a code, and under Erkennungsmerkmal 3328/3329 a ‘blaue China-Teller’ [blue China dish], next to which the code 2 is noted.
The question is which of the index numbers (3308 or 3328/3329) could relate to NK 915. The SNK inventory card states that the identifying mark ‘L 3329’ is written on the back of NK 915. Apart from this identifying mark on the back of NK 915, the material from which NK 915 was made (porcelain) would suggest that NK 915 is not a dish made in Delft (3308 on the Lempertz list) but a Chinese dish (3328/3329 on the Lempertz list). 
The conclusion is that the description of NK 915 as ‘Delfts bord, blauw wit/3308’ [Delft dish, blue and white/3308] on an internal SNK declaration form is probably the result of an error and it is likely that NK 915 can be identified as being the object 3329 on the Lempertz list that was acquired from Hiegentlich.
c. NK 936 B – China dish with blue and white decor of flowering branches, brown on the outside, China, 18th century
As regards the dish NK 936 B, the SNK documentation gives the number L 3327, which probably refers to the Lempertz list. Under 3327, that list mentions ‘blaue China-Teller’ [blue Chinese dish], with the code ‘2’, which suggests Hiegentlich as the provenance.
d. NK 941 – Delft dish with blue and white decor with peacock on a bank in Wan Li style, Delft, 18th century
The Committee has not been able to ascertain how and when Hiegentlich lost possession of the claimed objects NK 302 A-B, NK 915 and NK 936 B. In light of Hanstein’s statement (see point 7 above) in connection with the Lempertz list, it has to be assumed that possession of the objects passed to Lempertz at some point between 1941 and 1944, either directly or through a third party. This means that the Committee will have to take the following possibilities into account:
For this object too, documents consulted by the Committee give two index numbers that probably refer to numbers on the Lempertz list: 3336 and 1319. It is stated under number 3336 on the Lempertz list: ‘China-Schüssel, blau-weiss’ [China dish, blue and white] with code ‘2’, therefore probably from Hiegentlich. According to the SNK inventory card, ‘L 1319’ is written in ink on the back of the dish. On the Lempertz list, under 1319, we also find the annotation ‘Delfter Pfauenschwanz-Schüssel’ [Delft peacock tail dish]. No provenance code is given with this number, which suggests that Lempertz was not able to give the provenance of number 1319. There are arguments that would favour identifying NK 941 as being number 1319 rather than number 3336 on the Lempertz list. First of all because of the identifying mark L 1319 written in ink on the back of NK 941. Secondly, because NK 941 is a Delft earthenware dish, which concurs with the description on the Lempertz list of number 1319 (Delfter Pfauenschwanz-Schüssel), but not with the description of number 3336 (‘China-Schüssel’). Thirdly, because number 1319 is described as a ‘Pfauenschwanz-Schüssel’, which matches the representation of a peacock on NK 941. As regards the provenance of number 1319 on the Lempertz list, and in light of the fact that a provenance code is missing, nothing else can be said than that Lempertz probably bought this object from one of the twelve agencies Hanstein mentions in his statement, including the looting organisation Lippmann, Rosenthal & Co.
a. it concerned a sale that took place in a period of ten months between January 1941 and 17 October 1941, in which sale Hiegentlich may have been personally involved;
b. it concerned a purchase by Lempertz within a period of three years (7 October 1941 to 1944) after the closure of Hiegentlich’s company.In so far as the sales of the claimed objects took place after 17 October 1941 (possibility b), the Committee believes that involuntary loss of possession automatically has to be assumed. The events described under consideration 2 do, after all, point to a loss of possession that, in all probability, was a result of confiscation of the objects by the German looting organisation Omnia, or of looting of the remaining objects when the apartment above Hiegentlich’s antiques business was plundered (‘pulsen’) in 1943 (see point 2 above).
As regards the assessment of Hiegentlich’s loss of possession in the period prior to that (possibility a), the Committee considers as follows.
First of all, Hiegentlich’s business was a relatively small one-man business belonging to a Jewish owner, who, compared to some colleagues, did not enjoy special protection from anti-Jewish measures. As for the period from 12 March 1941, the Committee draws attention to the importance of the ‘Decree ordering the removal of Jews from all business’. The proclamation of this measure would at the very least have seriously compromised the freedom of Jewish dealers such as Hiegentlich to deal in art. In addition, it is plausible that at this point, Hiegentlich would have felt additional pressure from German buyer Lempertz, given the latter’s dubious reputation in the war years (see for this ‘Investigation report on the auction house M. Lempertz-Cologne’ of 12 May 1947).
There is a possibility that the objects were sold to Lempertz with Hiegentlich’s consent in the two months between January and March 1941. In view of the shortness of this period and the fact that, in the Committee’s opinion, the lack of sufficient information for the period since the beginning of the occupation is not entirely due to the applicant, this possibility does not outweigh facts and circumstances that have been established with more certainty and over a far longer period.