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Recommendation regarding Morpurgo (III)

Morpurgo (III)

Report number: RC 1.198

Advice type: NK collection

Advice date: 15 October 2025

Period of loss of ownership: 1940-1945

Original owner: art gallery

Location of loss of ownership: In the Netherlands

NK 277 – Chinese glazed porcelain covered vase with blue and white decorations of flower branches and landscapes  (photo: RCE)

  • NK277 - Chinese dekselvaas van geglazuurd porselein, blauwwit decor met bloemtakken en landschappen

Summary

The Restitutions Committee has assessed an application for restitution of fourteen items and groups of items works that are part of the Netherlands Art Property (Nederlands Kunstbezit – NK) Collection of the Dutch State. The application was submitted by the great-grandson of the Jewish antiques and art dealer Louis Morpurgo (1875-1942) who found the items on the Origins Unknown website (herkomstgezocht.nl). Louis Morpurgo and his son Lion Morpurgo (1900-1957) ran the Joseph M. Morpurgo art gallery in Amsterdam.

The following items are involved:

  • NK 3: Louis XV commode with five drawers, mahogany, rosewood and satinwood veneer, brass fittings and a grey marble top
  • NK 35: Three-drawer secretary desk, walnut and burl veneer, brass fittings
  • NK 180: Jug, stoneware, brown glaze, with relief frieze on the belly, shoulder and neck
  • NK 202 (A-B): Two wall plates, decorated in blue with floral decoration
  • NK 276 (A1-2 and B1-2): Two Chinese glazed porcelain covered vases with blue and white decorations of flower branches and landscapes
  • NK 277 (A-B): Chinese glazed porcelain covered vase with blue and white decorations of flower branches and landscapes
  • NK 309 (A-C): Three painted decorative plates, featuring a landscape full of flowers in the colours blue, yellow, red, green and manganese
  • NK 445 (A-B): Two vases with polychrome decoration on a square base with two standing ears with gilded Empire ornaments ending in a ram’s head
  • NK 481 (A-B): Carafe with glass stopper in the shape of a Kuttrolf, painted in brown with a boar hunt, so-called Hausmalerei (painted in a small workshop)
  • NK 485: Light green glass bottle with a spherical body and inverted bottom, short, wide, cylindrical neck
  • NK 486: Brass bowl, chased and engraved decoration
  • NK 520 (A-B): Two wall plates, blue decoration on the flat: depicting a man and woman in a landscape
  • NK 927 (A1-2, B1-2, C1-2, D1-2, E1-2. F1-2, G1 to G4): Bowls with saucers, porcelain, glaze, blue and white decoration with a floral motif on the outside of the bowl and a leaf motif on the inner rim and bottom of the bowl
  • NK 2946: Oak sculpture cabinet, inlay of ebony and rosewood

Research revealed it is highly likely that three items (NK 276, NK 277 and NK 481) were the property of the Morpurgo art dealership. It is also sufficiently plausible that Morpurgo lost possession of these three items involuntarily as a result of circumstances directly connected with the Nazi regime.

The Committee established that items from the Morpurgo art dealership’s trading stock were sold, looted and plundered on a large scale during the occupation. Louis and Lion Morpurgo were able to continue their business for a while after the German invasion. But they too fell victim to anti-Jewish measures and had to cease their art trading activities in the autumn of 1941. From November 1941, the Morpurgo art dealership was under the control of a series of Verwalters (administrators appointed under the auspices of the anti-Jewish measures) who, without any involvement or consent of Louis and Lion Morpurgo, were able to dispose of the art dealership’s trading stock. Louis and Lion were denied access to the art trade from October 1941, if not earlier.

After the war Lion Morpurgo submitted a declaration to the Netherlands Art Property Foundation (Stichting Nederlands Kunstbezit, SNK) that dozens of items had disappeared from the art dealership during the occupation. In many cases he provided the SNK declaration forms he completed with detailed drawings of the lost objects. The Committee was able to establish on the basis of these declaration forms, documentation from the recovery authorities and other archival documents, including surviving Morpurgo art dealership business records, that NK 276, NK 277, and NK 481 were owned by the art dealership at the moment of sale and were sold to Germany after the first administrator had been appointed. It is not highly plausible that the other items or groups of items were the property of the Morpurgo art dealership.

The Committee has advised the Minister of Education, Culture and Science to restitute the three Chinese covered vases (NK 276 and NK 277) and carafe with stopper (NK 481) to the legal successors pursuant to inheritance law of Louis Morpurgo and to reject the application to restitute the other items.

Recommendation regarding Morpurgo (III)

The State Secretary for Culture and Media (hereinafter referred to as the State Secretary) asked the Restitutions Committee (hereinafter referred to as the Committee) to issue advice about an application for the restitution of fourteen items or groups of items that are part of the Netherlands Art Property Collection (hereinafter referred to as the NK Collection). The Netherlands Cultural Heritage Agency (Rijksdienst voor het Cultureel Erfgoed) (hereinafter referred to as the RCE) represented the State Secretary in this case.

The restitution application was submitted by Mr AA (hereinafter referred to as the Applicant), also on behalf of all legal successors pursuant to inheritance law of the Jewish art and antiques dealer Louis Morpurgo (1875-1942). The Applicant stated he is the great-grandchild of Louis Morpurgo who, together with his son Lion Morpurgo (1900-1957), the Applicant’s grandfather, ran the firm of Joseph M. Morpurgo in Amsterdam.

The application concerns the following fourteen items or groups of items (hereinafter also referred to as the Artworks):

  • NK 3: Louis XV commode with five drawers, mahogany, rosewood and satinwood veneer, brass fittings and a grey marble top
  • NK 35: Three-drawer secretary desk, walnut and burl veneer, brass fittings
  • NK 180: Jug, stoneware, brown glaze, with relief frieze on the belly, shoulder and neck
  • NK 202 (A-B): Two wall plates, decorated in blue with floral decoration
  • NK 276 (A1-2 and B1-2): Two Chinese glazed porcelain covered vases with blue and white decorations of flower branches and landscapes
  • NK 277 (A-B): Chinese glazed porcelain covered vase with blue and white decorations of flower branches and landscapes
  • NK 309 (A-C): Three painted decorative plates, featuring a landscape full of flowers in the colours blue, yellow, red, green and manganese
  • NK 445 (A-B): Two vases with polychrome decoration on a square base with two standing ears with gilded Empire ornaments ending in a ram’s head
  • NK 481 (A-B): Carafe with glass stopper in the shape of a Kuttrolf, painted in brown with a boar hunt, so-called Hausmalerei (painted in a small workshop)
  • NK 485: Light green glass bottle with a spherical body and inverted bottom, short, wide, cylindrical neck
  • NK 486: Brass bowl, chased and engraved decoration
  • NK 520 (A-B): Two wall plates, blue decoration on the flat: depicting a man and woman in a landscape
  • NK 927 (A1-2, B1-2, C1-2, D1-2, E1-2. F1-2, G1 to G4): Bowls with saucers, porcelain, glaze, blue and white decoration with a floral motif on the outside of the bowl and a leaf motif on the inner rim and bottom of the bowl
  • NK 2946: Oak sculpture cabinet, inlay of ebony and rosewood

The items registered under inventory number NK 309 are also part of another restitution application that has been submitted to the Committee.

1. The Application

In a letter dated 10 June 2022 the RCE, on behalf of the State Secretary, asked the Committee for advice about the application for restitution of the Artworks. This was prompted by the restitution application from the Applicant to the State Secretary as described in a letter of 10 April 2022. The Applicant is requesting restitution of the Artworks on the grounds of the suspicion that they came from the trading stock of the firm of Joseph M. Morpurgo and that they were sold after 16 October 1941 without Morpurgo’s permission by an administrator (Verwalter – an administrator appointed under the auspices of the anti-Jewish measures), or were confiscated and traded by the Dienststelle Mühlmann (Mühlmann Agency).

The Committee issued recommendations previously concerning the firm of Joseph M. Morpurgo, namely RC 1.33 and RC 1.107. In the first of these (RC 1.33) the Committee issued a recommendation on 12 March 2007 to grant the restitution application. The second recommendation (RC 1.107) of 5 March 2012, which concerned, among other things, NK 276, NK 277 and NK 481, was to reject the restitution application because the then Applicant was found to be inadmissible in his request.

2. The Procedure and the Applicable Assessment Framework

The Committee told the Applicant in a letter of 18 August 2022 about the request for advice from the State Secretary and explained the Committee’s procedure and regulations. The Committee took note of all the documents submitted by the Applicant and the RCE. It sent copies of all documents to the Applicant and the RCE. The Committee submitted research issues to the Restitution of Items of Cultural Value and the Second World War Expert Centre of the NIOD Institute for War, Holocaust and Genocide Studies (hereinafter referred to as the ECR). The ECR communicated its findings to the Committee in an overview of the facts.

Chronological Overview

  •  In a letter of 10 April 2022 the Applicant asked the State Secretary to restitute the Artworks.
  • On 10 June 2022 the RCE, on behalf of the State Secretary, asked the Committee to advise about this restitution application.
  • In a letter of 17 June 2022 the Committee explained the procedure to the RCE and the Applicant.
  • In a letter dated 18 August 2022 the Committee asked the ECR to launch an investigation into the facts.
  • In letters of 13 December 2022 and 24 November 2023 the Committee notified the Applicant of the progress with the procedure. In the latter letter the Committee also pointed out that it had changed articles 8 and 11 of the Regulations.
  • The results of the investigation were recorded by the ECR in a draft investigation report that was sent to the RCE and the Applicant on 15 March 2024 for additional information and/or comments. There were responses to this draft by the Applicant on 28 March 2024 and by the RCE on 25 April 2024. Various corrections and additions were made to the draft investigation report as a result of these responses.
  • On 30 April 2024 the ECR sent the Committee an amended version of the draft investigation report together with the responses of the Applicant and the RCE.
  • The Committee discussed the draft investigation report with the ECR during the meeting of 24 June 2024. As a result, various corrections and additions were made to the report. In addition, some subsequent research information was incorporated in the report by the ECR.
  • The ECR finalized the investigation report on 29 October 2024.
  • On 30 October 2024 the Committee received the final investigation report from the ECR and sent it to the Applicant and the RCE on 28 November 2024. The parties were also asked if they wanted a hearing.
  • On 16 December 2024 the Applicant stated that he wanted to utilize the opportunity to attend a hearing and underpinned this wish in writing. The RCE responded to the final investigation report on 6 January 2025 with a few comments of a factual nature.
  • The hearing took place on 3 March 2025 in the presence of the Applicant, his sister BB and representatives of the Committee, the RCE and the ECR.
  • The minutes of the hearing were sent to the Applicant and the RCE on 3 July 2025
  • The Committee sent its draft advice to the Applicant and the RCE on 8 July 2025.
  • On 14 July 2025 the Applicant responded to the draft advice with a reasoned request for reconsideration by the Committee of its preliminary conclusion regarding NK 3, NK 445, and NK 486, and some factual comments. The RCE responded on 24 July 2025 with a few comments of a factual nature.

3. Establishing the Facts

The Committee establishes the following facts on the grounds of research in the files RC 1.33 and RC 1.107 and the investigation into the facts in this case.

The Morpurgo family and the Morpurgo art dealership before the war

The firm Joseph M. Morpurgo (hereinafter also referred to as the Morpurgo art dealership or the art dealership) was founded in 1869 by the Jewish art and antiques dealer Joseph M. Morpurgo (his year of birth and year of death are unknown). The Morpurgo art dealership was managed by Joseph’s son Louis Morpurgo (1875-1942), the Applicant’s great-grandfather, with effect from 29 April 1926. Louis Morpurgo was married to Naatje van Wijnbergen (1874-1945), who was also of Jewish descent. The couple had five children: four daughters, Flora (1896-1986), Selma (1901-1945), Rachel (1904-1986) and Susanna (1909-1994), and one son, Lion (1900-1957), the Applicant’s grandfather.

The Morpurgo art dealership was located at Rokin 108 in Amsterdam with Louis Morpurgo as the manager from 1926. In 1936 his son Lion was empowered with unlimited authorization with regard to the art dealership. On 1 August 1939, Louis and Lion Morpurgo entered into a partnership agreement such that Lion became a partner in the art dealership. According to this agreement, upon his father’s death, Lion Morpurgo was entitled to ‘continue the partnership’s business’ and was entitled to ‘all the partnership’s assets, including the entire trading stock’, subject to his obligation to make certain payments to his father’s successors and assignees. Louis Morpurgo was registered as the sole owner of the Morpurgo art dealership in the register of companies when Germany invaded the Netherlands in 1940.

The Morpurgo art dealership during the war

After the country had been occupied, the German administration drove the Jewish population further and further towards the margins of society. Jews were isolated from the rest of the community through a rapid succession of anti-Semitic measures. Regulation 189/40 of 22 October 1940 was very alarming for Jewish business people such as Louis and Lion Morpurgo. Under this regulation the occupying forces made it obligatory for businesses with Jewish proprietors to be registered with a German government department, the Companies Inspectorate (Wirtschaftsprüfstelle). Many feared, with justification, that this was a prelude to subsequent expropriation measures. And, indeed, on 12 March 1941 the occupying forces promulgated a regulation for ‘the removal of Jews from the business community’ and in the following months the enterprises of Jewish business owners were put under the control of a Verwalter (administrator) or Treuhänder (trustee), thus cheating the original owners out of these enterprises. There were substantial differences in the way that the different administrators carried out their task. Some of them tried to run the business as well as they could and to save what was possible for the original owners. Others acted purely out of self-interest, plundering the business and abusing the dire position of the Jewish owners, who in some cases were compelled to continue working in their own enterprise for a while.

Louis and Lion Morpurgo were probably able to continue their business for a while after the German invasion. But they too fell victim to anti-Jewish measures and had to cease their art trading activities in the autumn of 1941. It can be deduced from Morpurgo art dealership business documents that have survived that trading in art and antiques by Louis and Lion ended abruptly after 16 October 1941. In 1947 Lion Morpurgo stated the following about this: ‘…his business was seized on 17 October 1941 by the Germans and was managed by them. Morpurgo was not even given access to his premises’.

It is, however, very questionable to what extent ‘normal’ business could have been done in the period before 16 October 1941. According to a post-war statement by administrator Jacques Jansen, the Morpurgo art dealership was closed down by the security service (SD, Sicherheitsdienst) at an unknown moment at the beginning of the war. It is not clear whether this took place before or after the promulgation of Regulation 48/1941. Jansen furthermore stated that at some point before October 1941 a German called Hansel had been appointed as the administrator of various ‘Jewish’ businesses in Amsterdam, and that he ‘together with a few other SD colleagues, had done his thing at the firm of Morpurgo, the firm of Staal and a few other enterprises’.

Administrator Jacques Jansen

The Amsterdam antiques dealer Jacques Jansen was appointed administrator of the Morpurgo art dealership in November 1941 He held this position until 19 October 1942. Jansen had German nationality but was born and raised in Amsterdam. He acted as the administrator of several art dealerships owned by Jewish business people in Amsterdam, including the firm of Mossel, from whose premises he administered the Morpurgo art dealership.

Jansen reopened the art dealership after he had received the keys. He inventoried the stocks that were present and drew up a list. This list probably dates from before 1 December 1941. Jansen stated after the war that the Morpurgo art dealership was in a good condition when he started administering it: ‘There were very many objects on the business’s premises and there was furthermore a storage facility full of tradeable items. There was also an impressive bank balance …’. Various items belonging to the art dealership that had been in the Morpurgo family home were supposedly brought to the gallery in Rokin. The Amsterdam dealer Paul Brandt stated after the war that Jansen had conducted the administration of the Morpurgo art dealership ‘as though he himself was the owner’ and that he ‘continuously bought and sold goods, or rather [had] fiddled around’.

After the war it emerged that the business records of Jansen’s time as administrator had largely disappeared. It is consequently impossible to obtain an accurate insight into the way the Morpurgo art dealership was run during Jansen’s time as administrator, or the losses sustained by the Morpurgo family as a result of his actions. In all probability, however, Jansen’s business records would not have provided a complete picture because after the war there were suspicions that he, as administrator of the art dealership, had not always kept an accurate account of transactions.

According to data from the Amsterdam criminal investigation department, during his tenure as administrator Jansen sold objects belonging to the Morpurgo art dealership worth at least 44,089 guilders to Germany. Lion Morpurgo estimated the loss sustained by the Morpurgo art dealership during the occupation and administrator Jansen’s share in it to be many times higher. He stated the following about this to the Netherlands Art Property Foundation (Stichting Nederlands Kunstbezit, SNK) in 1947: ‘During the occupation I lost approximately 400,000 guilders because of the Germans. I think this estimate is actually on the low side. Jansen will have received a substantial part of this amount. I would even go so far as to suggest the lion’s share.’

Seizure of items by the Mühlmann Agency

The Austrian art historian and SS officer Dr Kayetan Mühlmann (1898-1958), to whom the Mühlmann Agency (Dienststelle Mühlmann) owes its name, was the first official German ‘buyer’ to appear on the Dutch art market. He arrived in The Hague on 15 May 1940 and was tasked by Reichs Commissioner Seyss-Inquart with tracking down and ‘purchasing’ items on behalf of the Third Reich. Mühlmann was supported by various art historians in executing this task. They kept him informed about what was for sale on the Dutch art market and during the initial years of the occupation they prepared inventories at ‘Jewish’ art dealerships. As part of this process, items were ‘secured’, as it was euphemistically called, and transferred to Germany During the war the Mühlmann Agency was guilty of confiscation and theft on a large scale.

The Morpurgo art dealership was also a victim of the Mühlmann Agency’s predatory behaviour. During 1942, the Agency ‘reserved’ dozens of items from the art dealership for itself at a purchase price it had determined. Most of these items were sent to the Weinmüller auction house in Munich, where they went under the hammer on 5 and 6 December 1942. The other seized items were sold directly to third parties.

Sale of the Morpurgo art dealership and part of the remaining trading stock to Wiesbauer

With effect from 8 September 1942, NAGU, the Dutch Corporation for Winding Up Enterprises (Niederländische Aktiengesellschaft für Abwicklung von Unternehmungen), was appointed an administrator of the Morpurgo art dealership in addition to administrator Jansen. NAGU sold the art dealership to the Viennese art dealer Johann Alfred Wiesbauer on 19 October 1942. Jacques Jansen handed over the keys of the premises at Rokin 108 to Wiesbauer and gave the Morpurgo art dealership’s bookkeeping to the Omnia Trust Company (Omnia Treuhand Gesellschaft). This marked the end of Jansen’s involvement with the Morpurgo art dealership.

Wiesbauer did not want to take over the Morpurgo art dealership’s entire trading stock. An appendix to the 1942 purchase contract lists which items were included in the sale. NAGU also prepared a list of the items that would not be taken over by Wiesbauer. These lists were not found during the investigation.

According to a post-war statement by the Amsterdam dealer Paul Brandt, after the purchase of the Morpurgo art dealership Wiesbauer allegedly ‘misbehaved’’ in the business for a few months in the same way as Jacques Jansen had done. According to Brandt, Wiesbauer ‘did further deals’, with the result that after the war the only assets that were still present were ‘a few hundred guilders and a quantity of antiques worth a few thousand guilders’. The lion’s share of the assets was supposedly transferred to Vienna, where Wiesbauer lived. On 29 December 1943 Wiesbauer moved the art dealership from Rokin 108 to Rokin 10. The Morpurgo art dealership’s old premises thus became vacant, after which Jacques Jansen located a new business there under his own name.

Omnia Trust Company (Omnia Treuhand Gesellschaft): Sale of the Morpurgo art dealership’s remaining trading stock

As stated above, Wiesbauer did not take over the Morpurgo art dealership’s entire trading stock in October 1942. The Omnia Trust Company was therefore instructed on 5 January 1943 to convert the art dealership’s ‘remaining stock’ into cash. Omnia drew up inventory in cooperation with Paul Brandt to that end. Later, in 1945, Omnia stated to the Companies Inspectorate (Wirtschaftsprüfstelle) that comparing this Omnia list with the inventory prepared in 1942 by NAGU had shown that a substantial quantity of Morpurgo art dealership items had inexplicably disappeared. Omnia concluded that management of the business by Jacques Jansen, who was responsible for several art dealerships simultaneously, had ‘no longer been in proper order’ during the last months of his term as administrative trustee (Verwaltungstreuhänder). Works belonging to the Morpurgo art dealership ‘were housed at other antiques dealerships while, on the other hand, items belonging to the enterprises managed by Mr Jansen were stored in Morpurgo’s firm’s premises’.

At the end of August or beginning of September 1943 Paul Brandt was instructed by Omnia to have the Morpurgo art dealership’s ‘assets’ auctioned off. Alongside Brandt, the dealer H. van der Meulen, who was a member of the NSB (National Socialist Movement of the Netherlands), was also instructed to have the Morpurgo art dealership’s antiques sold at auction. The sales took place in Amsterdam at the following auction houses: Mak van Waay (9 and 21 November 1943), De Zon (27 October 1943 and 21 December 1943) and Fred A. van Braam (2 and 3 February 1944). The proceeds from the auctions were deposited in an account in the name of the firm of Joseph M. Morpurgo at the Bank voor Nederlandschen Arbeid N.V. (after deduction of various costs, including the costs of the Omnia Trust Company). A further sum of over 2,000 guilders was deposited with the bank, being the proceeds of selling inventory items. After the war there was a balance at the bank in the name of Morpurgo’s firm of over 62,000 guilders, which represented roughly slightly less than two-thirds of the gross proceeds from the auctions.

Fates of the Morpurgo family

On 24 July 1942 Louis Morpurgo was transported from Westerbork transit camp to Auschwitz, where he was murdered on 11 or 12 August 1942. The investigation did not establish when he was transported to Westerbork. His wife, Naatje van Wijnbergen, was murdered in Bergen-Belsen on 30 January 1945. Selma Morpurgo was murdered in 1945. The circumstances in which this happened are not known. Rachel, Flora and Susanna Morpurgo survived the war. Lion Morpurgo was transported at an unknown moment to Theresienstadt and survived the war.

The Morpurgo art dealership after the war

When Lion Morpurgo returned to the Netherlands after being freed from Theresienstadt concentration camp, he found that the family firm in Amsterdam had been virtually completely ransacked. Only a quantity of items that had been taken to England and left with trusted contacts in the Netherlands in a timely manner had been saved and became available to the Morpurgo family again in 1947. The Applicant stated with regard to the items that had been taken to a place of safety in England that they included ‘silver, porcelain, some earthenware, paintings and objets d’art’ that had been shipped to England in eight crates in 1939 and remained there until after the war.

Louis Morpurgo’s three surviving daughters consented after the war to the transfer of the Morpurgo art dealership, in accordance with the company contract of 1 August 1939, to their brother Lion and to him continuing to run the business subject to the agreement that the financial settlement would take place later. Lion Morpurgo was registered in the register of companies as the sole owner of the art dealership with effect from 1 October 1945.

SNK (Netherlands Art Property Foundation) declaration forms completed by Lion Morpurgo

The SNK’s tasks after the war included tracking down items and returning them from Germany. This required information about what had been lost. In order to acquire the documentation needed for these tasks, the post-war military authorities issued a regulation obliging everyone with knowledge about art in enemy possession to provide information to the SNK. This declaration obligation applied to former owners and also to everyone who knew of items that ended up in enemy hands after 10 May 1940, irrespective of their own involvement and regardless of how the art ceased being in the possession of the owner. In support of this objective, pre-printed declaration forms were issued on which data could be provided about the work of art and the nature of the loss of possession.

Information collected in this way helped in tracking down items in Germany and was used by the Dutch authorities when submitting claims to the allied collecting points on the grounds of which the items could be brought back to the Netherlands. The fact that someone provided the SNK with information about an artwork by completing a declaration form did not imply that the person concerned was asking the SNK for restitution or was necessarily its owner.

The SNK declaration forms had two fields that could relate to the ownership of an artwork: field 8 and field 14. Field 8 (Provenance) was intended for stating what the object’s history was. Field 14 related to a pre-printed sentence (Original possession, custody or otherwise) followed by a space for a name. The person completing the form was expected to cross out the non-relevant words in the pre-printed sentence and in so doing to provide clarity about the ownership situation. Field 15 of the declaration form could also be used to provide information about the way in which possession was lost as well as what qualification was attached to the loss of possession by the person who completed the form. There was a pre-printed sentence here too and the person submitting the form was expected to cross out irrelevant words: 15. Cross out what is not applicable, for example so that the sentence reads: ‘Came into the possession of … as a result of confiscation’.

Lion Morpurgo worked for the SNK for a time as a civil service officer and helped to bring ‘Jewish cultural possessions’ back to the Netherlands. He also maintained contact with the Foundation in regard to attempts to regain possession of items missing from his own business. After the war he completed dozens of declaration forms on which he described from memory objects that had disappeared from the art dealership during the occupation. In many cases he provided the declaration forms with detailed drawings of the lost objects. Lion stated on many of the declaration forms that a work ended up in German hands as a result of confiscation. This is also the case with twelve of the fourteen items or groups of items that are the subject of the present restitution application.

After the war only a modest number of Morpurgo art dealership items were traced in Germany and returned to the firm.

Restoration of rights: compensation, claims and legal proceedings

There is no comprehensive overview of the compensation payments received by the Morpurgo art dealership after the war because of the losses it sustained. According to a post-war statement made in 1953 by the firm of Joseph M. Morpurgo, the Loss Investigation Commission did not acknowledge a claim regarding the business and therefore no compensation was received from this Commission. After the liberation the Morpurgo art dealership did, however, receive compensation payments as a result of a few amicable settlements that were reached with dealers and auctioneers. Archival documents consulted during the investigation refer to possible claims by the Morpurgo art dealership in respect of Omnia and the N.V. Bank voor Nederlandsche Arbeid. It is not known whether any claims resulted in possible payments.

After the liberation, the Morpurgo family litigated against the Jurisdiction Department of the Council for the Restoration of Rights with varying degrees of success to recover lost antiquities. None of that legal action, however, was regarding the Artworks.

Death of Lion Morpurgo

Lion Morpurgo died unexpectedly on 25 September 1957 at the age of 56. He was commemorated in the national press as ‘one of the most well-known and knowledgeable antiques experts in the country’ and lauded as an ‘international figure who enjoyed considerable standing among all collectors’. Operation of the Morpurgo art dealership continued under Lion’s widow Rebecca Morpurgo-Natkiel (1907-1993) and their daughter CC (1931-2019), the Applicant’s mother.

Provenance of the Artworks

The restitution application concerns fourteen items and groups of items that are part of the NK Collection. The Applicant sees similarities between these items and certain items that supposedly belonged to the Morpurgo art dealership’s trading stock during the occupation. To this end the Applicant compared data from the NK Collection about the Artworks with the SNK declaration forms completed by Lion Morpurgo and the surviving business records of the Morpurgo art dealership. These records include invoices, for example dating from the period that administrator Jansen was in post, the inventory that Jansen drew up when he became the administrator, and a purchase and sales ledger covering the period between 1919 and 16 October 1941, which according to the Applicant was kept up to date by his great-grandfather Louis Morpurgo. The Applicant comments about this ledger (hereinafter also referred to as the Morpurgo inventory book) as follows:
This book tells me the purchase date and price and the Morpurgo inventory number of the items with striking similarity to the respective NK numbers. The purchase and sales ledger moreover shows whether the work had not yet been sold before 16 October 1941, the day on which entries in the ledger end.

Provenance research into the Artworks was aimed primarily at verifying whether the Artworks can indeed be identified as items that belonged to the Morpurgo art dealership’s trading stock during the occupation and during this period involuntarily ceased being in the possession of the art dealership.

NK 3 – Louis XV commode with five drawers

Information about the piece
NK 3 is a Louis XV commode with five drawers, made from mahogany with rosewood and satinwood veneer, brass fittings and a grey marble top, by an unknown maker, with dimensions 87 x 132 x 57 cm (h x b x d), dated c. 1750.
Louis XV commodes were produced in large numbers during the eighteenth century. French furniture was so highly sought after in Amsterdam in the second half of the eighteenth century that an import ban was imposed in 1771 in order to protect Amsterdam furniture makers. A great deal of veneered furniture was made in the ‘French style’ in the Netherlands starting in about 1760. French commodes and commodes in the French style are typified by, among other things, a marble top, metal fittings and decoration on the apron. The identification of individual pieces of furniture is usually difficult because makers were not obliged to stamp or sign their work.

The Morpurgo commode
The Applicant identifies NK 3 as a commode that was purchased on 28 May 1937 in London and belonged in the Morpurgo art dealership’s trading stock at the beginning of the occupation. According to the Applicant, NK 3 matches a commode recorded in the Morpurgo inventory book under inventory number 1191.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration form about the missing commode and included a detailed drawing of it. The drawing closely resembles NK 3. Lion said that the commode dated from around 1765 and described it as a ‘mahogany L XV commode with a marble top with bronze decorations and fittings’ dimensions approximately 1.2 x 0.9 m. According to Lion the commode came into the possession of ‘Dr Rudolph, Lützowufer 13, Berlin’ as a result of confiscation. This refers to the German art dealer Dr Hans Walter Rudolph whose gallery was located at Lützowufer 13 in Berlin from 1936. It is known that Dr Rudolph maintained close contacts with the Amsterdam art market during the war. It is not stated on the declaration form when the commode supposedly came into the possession Dr Hans Walter Rudolph.

Recovery of NK 3
The present NK 3 was taken back to the Netherlands on 23 March 1948 from the Central Collecting Point in Munich. The inventory number assigned to the commode in Munich is written in blue chalk on the back of NK 3. According to the records of the allied recovery authorities, the Hague art dealer L. Jageneau was designated as the ‘presumed owner’ of the commode, and the commode was purchased from Jageneau on 26 December 1941 by the Münchener Kunsthandelsgesellschaft. Information about this transaction was also found on the Bernheimer list. This list was compiled after the war, and it refers to pieces – primarily furniture – that were acquired during the occupation by the Münchener Kunsthandelsgesellschaft (formerly the L. Bernheimer art dealership). The commode, the present NK 3, probably remained unsold until the end of the war because its location is given on the Bernheimer list as warehouse/depot.

Additional response from the Applicant
The Applicant compared the Morpurgo inventory book with the inventory drawn up by administrator Jansen and established that the commode, with the Morpurgo inventory number 1191, is not listed on the Jansen inventory. The Applicant commented on this as follows:
Focusing on commode no. 1191, I consider it perfectly possible, also given Jansen’s reputation as described in the investigation report, that Jansen sold this commode to Lambert Jageneau privately. That would explain why the name Morpurgo does not occur in the transactions, and nothing was found about the purchase of the commode NK 3 by Jageneau. Contact between the antiques dealers Jansen and Jageneau is plausible. The sale to Jageneau is also possible given its timing: Jansen started as administrator at Morpurgo in November 1941 and the sale by Jageneau to the Münchener Kunsthandelsgesellschaft was on 26 December 1941.

NK 35 – Three-drawer secretary desk

Information about the piece
NK 35 is a three-drawer secretary desk made from veneered walnut and burl with brass fittings, by an unknown maker, with dimensions 106 x 112 x 52 cm (h x b x d), dated c. 1880-1920.
Many desks of this type were produced, and fairly large numbers have survived. Replicas of this type of desk were made until well into the twentieth century. The lids of such desks are usually flat, but in some cases they can be gently curved. NK 35 was inspected on 28 February 2024 by the RCE. During the inspection the word ‘Wolf’ and the number ‘554’, both written in white chalk, were found on the back of the desk.

The Morpurgo desk
The Applicant identifies NK 35 as a piece of furniture that the Morpurgo art dealership purchased on 12 November 1940 in Heelsum. The applicant associates it with inventory number 1437 from the Morpurgo inventory book: ‘1 writing desk’. Research in the SNK archive into the identity of the vendor of the writing desk using the village ‘Heelsum’ did not yield any results.
The investigation did establish, however, that the firm of Joseph M. Morpurgo sold two items on 14 August 1942 to Joseph Fach in Frankfurt am Main. The transaction concerned: ‘1 Rosewood Cabinet’ and ‘1 Curved Walnut Burl Writing Desk’.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration form about a writing desk. He said that it dated from around 1760 and described it as a ‘burl writing desk with a curved lid and drawers and carving on the plinth. Important example’. He included a drawing with the declaration form. According to Lion, the desk lost by the Morpurgo art dealership came into the possession of ‘Joseph Fach, Frankfurt A.M.’ as a result of confiscation. The description that Lion Morpurgo gave of the desk corresponds in several respects with NK 35 but also differs from it with regard to several striking points: NK 35 has a flat rather than a curved lid and is dated significantly later than 1760, namely 1880-1920.

Recovery of NK 35
The present NK 35 was returned to the Netherlands from Düsseldorf after the war. After the piece of furniture had arrived the SNK registered it under number ‘VM 75’. No information about the provenance of VM 75/NK 35 was found during the investigation by the Origins Unknown Agency (Bureau Herkomst Gezocht, BHG). The number ‘554’ written in white chalk on the back of NK 35 that was recently discovered resulted, however, in making it possible to unearth new provenance information.
An inventory card – a white card – was found in the SNK archive for M554, where M refers to the furniture category (meubels). The inventory number and information about each returned artwork were noted on white cards, for example data that was found on the back of a painting or on the frame, permanent labels, marks and such like. The number M554 was also found on an inventory of SNK furniture that was stored after the war at the firm of Van Hulst N.V. According to the information on the white card and the SNK declaration form with serial number 15425, the desk with number M554 was sold during the war to B. Meller of Krefeld by the Etienne Delaunoy art dealership of Amsterdam through ‘Pongs’ (referring to the German art dealer Carl Eugen Pongs of Düsseldorf). During the occupation the Delaunoy art dealership sold antiques and art worth large sums of money to German auction houses, museums and art galleries. Delaunoy also made purchases at auctions that certainly included Jewish property, such as items that had come from the looting organization Lippmann, Rosenthal & Co.
A list of items drawn up in 1946 by Carl Eugen Pongs of items that he had bought in the Netherlands during the war confirmed that on 1 July 1943 he had purchased ‘1 walnut cabinet, Dutch 18th century’ from Etienne Delaunoy and that he had sold it on to Dr Bruno Meller of Krefeld for 2,200 guilders. These data are also referred to in post-war correspondence between the Dutch and British authorities in the context of returning the present NK 35.

NK 180 – Wijnand Emens, Jug with relief frieze on the belly, shoulder and neck

Information about the item
NK 180 is a brown glazed stoneware jug with a relief frieze on the belly, shoulder and neck, by the maker Wijnand Emens, with dimensions 36.8 x 21.8 x 20.2 cm, dated 1598.
The style in which NK 180 was made is characteristic of the place where it was produced: Roeren, near Aachen in the Rhineland. These jugs were also called ‘Roeren stoneware’. Large numbers of jugs like this were produced and exported in the sixteenth and seventeenth centuries. Many replicas were made in the nineteenth century. To this day, many such jugs are to be found in museums and on the market.

De Morpurgo jug
The Applicant identifies NK 180 as a stoneware jug that was purchased by the Morpurgo art dealership on 15 January 1925. According to the Applicant, NK 180 matches a jug recorded in the Morpurgo inventory book under inventory number 328. The Applicant stated the following regarding this item: ‘It is on the list of Morpurgo items with the Mühlmann Agency.’
During the occupation the Mühlmann Agency prepared a list of items that it had ‘secured’ from various art dealerships owned by Jewish business people. On this list there are 30 items and groups of items with a Morpurgo provenance, each with the corresponding inventory numbers from the Morpurgo inventory book. The Morpurgo jug is listed as:
138      German stoneware jug with warrior reliefs (No. 328)
A 1944 report about the activities of the Mühlmann Agency mentions the jug concerned was sold on 20 January 1943 to ‘Miss Kőnig, Munich’.

Declaration form
In November 1945 Lion Morpurgo completed a declaration form about a jug that had disappeared from his business. He included a drawing with the form. The jug was described on the declaration form as ‘brown majolica with depiction of soldiers and horsemen and relief on the belly of the jug’. Lion stated on the form that the item came into the possession of ‘Dr Kieslinger for the German Reich’. This is a reference to the Mühlmann Agency.
Besides the similarities, the description and the drawing of the lost jug contain major differences with the present NK 180. Lion gave c. 22 cm as one of the dimensions, which is smaller than NK 180. He reported ‘cracks in the neck’ as a detail. The most recent condition report about NK 180 makes no mention of this. There is no depiction of soldiers and horsemen in the relief of NK 180. The decoration of NK 180 comprises coats of arms in medallions and lions. Finally, NK 180 is clearly dated and the maker, Wynant Emens, is known. Lion Morpurgo mentioned no maker on the declaration form.

Recovery of NK 180
After the liberation the allies made an inventory of which items had been acquired by German museums during the occupation. A list was drawn up of the items acquired in the Netherlands during the war by the Hetjens-Museum der Kunstsammlungen in Düsseldorf, a museum specializing in ceramics including ‘Roeren stoneware’. A lot is described under the heading ‘Purchased at Rosenbaum in Amsterdam’ (‘1942 – 65 Renaissance – Jug. Roeren. Stoneware’) that supposedly was acquired in 1942 by the museum and has been identified by the Origins Unknown Agency as the present NK 180.
The present NK 180 was identified on the basis of this list as having been formerly owned in the Netherlands and was returned from Düsseldorf to the Netherlands on 14 August 1948.

NK 202 (A-B) – Two wall plates

Information about the items
NK 202 concerns two wall plates made of white clay decorated in blue with floral decoration, by an unknown maker, with dimensions 22.5 x 3 cm (diameter x h), dated 1750-1800.

The Morpurgo plates
The Applicant identifies NK 202 as a pair of plates that was purchased in 1929 by the Morpurgo art dealership and belonged in the Morpurgo art dealership’s trading stock at the beginning of the occupation. According to the Applicant, NK 202 matches two plates recorded in the Morpurgo inventory book under inventory number 93. These plates were allegedly sold in January 1942 to the Lempertz auction house in Cologne. The Applicant submitted a sales invoice to underpin this. It is stated on this invoice, which is dated 15 January 1942, that it was acquired by Josef Hanstein, the owner of the Lempertz art dealership and auction house in Cologne ‘No. 93 – 2 blue Delft plates’.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration form about ‘2 blue Delft plates’ with a diameter of c. 30 cm dated around 1760. Lion stated that the plates were originally in the possession of the ‘firm of Joseph M. Morpurgo Rokin 108 Amsterdam’ and that they came into the possession of ‘Mr Joseph Hanstein (Lempertz) Cologne’ as a result of confiscation. He wrote the following explanatory note: ‘The sale was conducted on 15 January 42 by administrators without permission from the owner’.

Purchases by Lempertz in the Netherlands
A list was found in the SNK archive of items acquired by Lempertz in the Netherlands between 1941 and 1944. This list was compiled after the war by Josef Hanstein and concerns items that were still at Lempertz at the moment that the list was drawn up. Hanstein stated in 1946 with regard to this list that he could not say with certainty from which art dealers he had purchased his trading stock during the war because his business records had been destroyed. The name of Morpurgo is not on the Lempertz list as a vendor. No Lempertz numbers (inventory numbers applied by the auction house) were found on the undersides of the plates with inventory number NK 202.

Recovery of NK 202
A consignment of ceramics was transported by road on 10 July 1948 from Düsseldorf to the SNK in Amsterdam. According to internal SNK information the consignment contained two wall plates, which were later to be given the inventory number ‘202’. The consignment was of items that originally had been in the possession of ‘Various different firms in Holland’ and had been purchased by ‘Dr Albert Steegr, Kaiserstrasse 5, Kempen’. In all probability this refers to Dr Albert Steeger, who was director of the Heimathaus des Niederrheins in Krefeld during the war. Dr Steeger lived in Kempen during the war.
It is known that Steeger visited Dutch antiques dealers several times between 1933 and 1944 to make purchases, usually paid for by the city of Krefeld. This was confirmed by Museum Burg Linn in Krefeld. This museum has the complete inventory books of Steeger’s purchases on behalf of the Heimathaus des Niederrheins between 1930 and 1950. It emerges from them that between 1933 and 1944 Steeger acquired large quantities of antiques, paintings and books in Germany, Belgium and the Netherlands. The museum is currently investigating these purchases. The inventory books contain a column in which the supplier of the items is noted. The names of a number of Dutch art dealers occur regularly. The museum’s investigation has so far not come across the name Morpurgo.

NK 276 (A1-2 and B1-2) and NK 277 (A-B) – Three Chinese glazed porcelain covered vases

NK 276 and NK 277 have identical provenances. The investigation results and information concerning these items are therefore presented together.

Information about the items
NK 276 and NK 277 concern three Chinese glazed porcelain covered vases with blue and white decorations of landscapes and flowers, by an unknown maker, with dimensions 51.5 x 16.5 cm (NK 276 A-B) and 50.5 x 15 cm (NK 277 A-B), dated first quarter of the eighteenth century.

The Morpurgo vases
The Applicant identifies the vases with inventory numbers NK 276 and NK 277 as items that were purchased on 3 September 1929 by the Morpurgo art dealership and belonged in the Morpurgo art dealership’s trading stock at the beginning of the occupation. According to the Applicant, NK 276 and NK 277 match part of the cupboard set of vases recorded in the Morpurgo inventory book under inventory number 218.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration about a: ‘large five-piece porcelain Chinese cupboard set of vases (blue) Kang-Hi [sic] decorated with landscapes and flowers. 1 cup defective’. He included a drawing he had made with the declaration form. The cupboard set supposedly came into the possession of ‘Mr Paffrath Düsseldorf’ as a result of confiscation. On 27 May 1946 the SNK completed an internal declaration form on the basis of information provided by Lion Morpurgo. It was given the serial number 11091.

Recovery of NK 276 and NK 277
The items with the inventory numbers NK 276 and NK 277 were returned to the Netherlands from Düsseldorf after the war. A manifest of recovered goods was found in the SNK archive. On it there are entries about:
Cer.45/Por.Düss.179/180       2 covered vases, blue decoration with landscapes Kang Hsi, h. 52 ½
Cer. 46/Por.Düss.181             Covered vase, Kang Hsi, h. 50, blue decoration with landscapes

The SNK wrote the number ‘11091’ by hand after the aforementioned entries on the manifest. This reveals that the SNK identified the vases returned from Düsseldorf as the vases that according to Lion Morpurgo ended up with Paffrath of Düsseldorf after they had been confiscated.

NK 309 (A-C) – Three painted decorative plates

Information about the items
NK 309 concerns three colourfully painted decorative plates, by an unknown maker (probably Delft), dated the second half of the eighteenth century. The flat parts of the plates feature a landscape full of flowers in the colours blue, yellow, red, green and manganese. The rims of the plates are decorated with stylized flowers and leaves.
Several examples of such plates are known with the same decorative painting, for example in the collections of the Victoria & Albert Museum in London (inv. no. C. 98-1965) and The Fitzwilliam Museum in Cambridge (inv. nos. C.1477A-1928 and C.1477B-1928). The plates concerned have the same dating and attribution as NK 309 (A-C) and are known in the aforementioned museums as English Delftware.

The Morpurgo plates
The Applicant identifies the decorative plates with inventory number NK 309 as plates that were purchased in October 1929 by the Morpurgo art dealership and belonged in the art dealership’s trading stock at the beginning of the occupation. According to the Applicant, NK 309 matches items recorded in the Morpurgo inventory book under inventory number 90.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration form about ‘3 blue Delft plates’ with a diameter of c. 30 cm dated around 1760. He stated that the plates were originally in the possession of the ‘firm of Joseph M. Morpurgo Rokin 108 Amsterdam’ and that they came into the possession of ‘Mr Joseph Hanstein (Lempertz) Cologne’ on 15 January 1942 as a result of confiscation. No drawing was included with the declaration form. The description provided by Lion Morpurgo differs from the present NK 309 in one striking regard. The NK plates are not blue but multicoloured.

Recovery of NK 309 (A-C)
The three decorative plates with the inventory numbers NK 309 A-C were returned to the Netherlands from Düsseldorf after the war. The number ‘L3312’ was applied to the underside of the plates; a Lempertz number. The following is written next to number ‘3312’: ‘3 Delft plates, colourful’ on the aforementioned post-war list of items that Hanstein still had in his possession after the war and that were acquired in the Netherlands between 1941 and 1944, Josef Hanstein stated after that war that he could no longer remember where he had bought the plates.
Another number was also applied to the underside of the plates: ‘3025/42’. This is a Liro number that was applied by the German looting organization Lippmann, Rosenthal & Co., Sarphatistraat (Liro) on seized or surrendered Jewish property. On the same Liro list there is also a list of people who surrendered possessions to Liro. The entry next to the number concerned reads: ‘Citroen, Kalverstr. Amsterdam’. This is a reference to the firm of Roelof Citroen, a jewellers located at Kalverstraat 1 in Amsterdam that had been founded in 1859 by Roelof Citroen. His grandson, Abraham Citroen, lived with his family at Kalverstraat 1 during part of the war It is known that Lempertz purchased items from Liro during the occupation.

NK 445 (A-B) – Two decorated Empire vases with gilded ornaments

Information about the items
NK 445 concerns two porcelain vases with polychrome decoration, both on a square base. Both vases have two standing ears with gilded Empire ornaments ending in a ram’s head. The necks are decorated with crowned and winged female heads. The bases are both decorated on all four sides with oval fields, three of which per base are painted with landscapes and one with playing amorini. The bellies of the vases are painted on one side with scenes from the myth of Cupid and Psyche and on the other side with a landscape. These paintings extend over the entire belly of both vases. NK 445 comprises two vases. The dimensions of one of the vases (NK 445 A) are: 62.2 x 27 x 19.3 cm, while those of the other vase (NK 445 B) are: 61.6 x 27.5 x 19 cm. The dating is c. 1830. The only marks that have been applied to the vases are the present NK numbers.
Such porcelain vases, gilded and with painted images, were widely produced in France at the end of the eighteenth/beginning of the nineteenth century and were almost always made in editions. Mythological scenes were not uncommon. In response to questions, a porcelain expert said that the provenance of such vases is difficult to determine unless the vases were made to order, in which case they would have been provided with markings that could be traced back to the client. The depictions on the NK 445 vases, combined with the ram’s heads in the ears, make these vases relatively easy to recognize. According to the expert, however, it is difficult to say whether these are unique items.

The Morpurgo Empire vases
The Applicant identifies NK 445 as vases that were purchased on 20 August 1937 from J. Wolff of Amsterdam and belonged in the Morpurgo art dealership’s trading stock at the beginning of the occupation. According to the Applicant, NK 445 with two Empire vases matches items recorded in the Morpurgo inventory book under inventory number 1222. According to a Morpurgo art dealership sales invoice submitted by the Applicant, the vases were sold on 20 February 1942 to O.A. von Bolschwing of Vienna. Otto von Bolschwing was a German SS captain who during the war worked for the security service and was an advisor of Adolf Eichmann for a time. The vases are described on the invoice as ‘2 Golden Vases (Empire Porcelain)’. The invoice was signed in pencil thus: ‘Paid 15/12/’41 Cash’. The investigation did not provide an answer to the question of why there was a discrepancy between the invoice date and the date of payment in cash noted in pencil.

Declaration form
After the war Lion Morpurgo completed a declaration form for ‘2 Empire porcelain gilded vases with coloured mythological scenes’. According to this form, the vases were approximately 50 cm high and had come into the possession of ‘O.A. von Bolschwing, Wipplingerstr. 32, Vienna I’ as a result of confiscation on 20 February 1942. A drawing of the vases made by Lion Morpurgo from memory accompanied the form. The description of the vases he gave and his drawing display similarities with the present NK 445, but there are also several striking differences. The height of the vases stated by Lion Morpurgo differs by about 12 cm from that of NK 445. The characteristic square base of the vases, which have equally characteristic oval fields with images of landscapes and amorini, are furthermore not in the drawing. Finally, Lion Morpurgo drew the vase he had lost with a small image in a rectangular frame in the centre of the vase’s belly. NK 445 has images that extend over the whole of the vases’ bellies.
After the war, the Dutch government asked the American army in Austria to restitute two porcelain vases that had been purchased in the Netherlands during the war by ‘O.A.A. von Bolschwing of Salzburg’. In regard to this there was a discussion with Von Bolschwing on 24 August 1949. Von Bolschwing stated that he had bought two porcelain vases in August or September 1941 at a sale in The Hague. He stated that the vases had been cobalt blue with gilded decorative handles and that there had been a small painting on the front of the vases, in the centre. Von Bolschwing stated that he had had the vases sent to Vienna, where they arrived broken. He had thrown the vases away. The name ‘Morpurgo’ was not found in the documentation drawn up following Von Boschwing’s statement.

Recovery of NK 445 (A-B)
The vases that are now registered under inventory numbers NK 445 A-B were returned to the Netherlands from Düsseldorf on 16 January 1948. It is stated on the SNK internal declaration from about NK 445 that the two vases were originally in the possession of ‘Etienne Delaunoy, Amsterdam’ and came into the possession of ‘Dr K.G. Linsenmeyer, Düsseldorf, Hindenburgwall’ as a result of a voluntary sale. No references to Austria, Von Bolschwing or Morpurgo were found in the archival documents and documentation that were consulted with regard to the present NK 445.

Additional response from the Applicant
During the hearing the Applicant argued that NK 445 and Morpurgo inventory number 1222 related to the same vases. He stressed that his grandfather had needed to reproduce from memory the vases he had lost without documentation in the drawing accompanying the SNK declaration form after a difficult period of a few years in a concentration camp. The Applicant asserted that the square foot of the vases with painted scenes was the only thing missing in the detailed drawing. Otherwise, according to the applicant, the description and drawing of the lost vases match NK 445. The Applicant has furthermore commented that the fact his grandfather drew the vases without feet explains the difference in height.
The Applicant notes the following with regard to the naming of Von Bolschwing on the invoice as the buyer of the vases:
I have studied the sales invoice dated 20.02.42 from – in pencil – Morpurgo to O.A. von Bolschwing I gather from the pencilled note ‘Paid in cash 15/12/’41’ that payment was made in cash in December 1941, possibly by someone other than Von Bolschwing, who was in Vienna, and that an invoice was drawn up later. I consider it perfectly possible that antiques dealer Etienne Delaunoy – Rokin 118 in Amsterdam – was the buyer of inventory number 1222 from administrator Jansen – Rokin 108 – in December 1941, and that Delaunoy sold the vases on to a customer in Germany. And that the vases with inventory number 1222 were recovered after the Second World War as NK 445.

NK 481 (A-B) – Carafe (‘hunting flask’) with stopper

Information about the item
K 481 is a glass carafe with stopper in the shape of a Kuttrolf, painted in brown with a boar hunt, Hausmalerei (painted in a small workshop), by an unknown maker, with dimensions 28 x 11.5 cm, dated nineteenth century.

The Morpurgo hunting flask
The Applicant notes the following about NK 481: ‘I have not been able to trace NK 481 in the purchase and sales ledger – it might have been a private item belonging to my great-grandfather’.
An item that matches the present NK 481, under number ‘1942/3026’, is on a list of purchases by St. Anne’s Museum in Lübeck with the heading ‘Bought from Dutch traders in works of art’. The list was probably drawn up after the war on the basis of the museum’s records. The entry reads:
MORPURGO, AMSTERDAM
1942/3026      Bottle of glass with hunting scenes

The same item is on the Koblenz list, which is an inventory of recovered goods that was compiled after the war by the German authorities. The entry reads: ‘1942 from Morpurgo for RM 250 … to St. Annes Museum Lübeck … to German name E. Lübeck … Letter dated 4.12.1956’.

Declaration form
After the war Lion Morpurgo completed a declaration form for ‘a hunting flask’. Lion stated that the hunting flask was originally in the possession of the ‘firm of Joseph M. Morpurgo // Rokin 108 Amsterdam’ and that the item came into the possession of the ‘St. Anne’s Museum // Professor Schrőder Lübeck’.as a result of confiscation. He added ‘according to receipt of 20 Oct 1942’ under the heading ‘Note

Recovery of NK 481 (A-B)
The present NK 481 was returned to the Netherlands from Lübeck on 21 January 1947. The hunting flask’s white card has the handwritten number ‘1942-3026’ on it. Het number ‘3026’ written in red letters is legible on the underside of the present NK 481.

NK 485 – Light green glass bottle

Information about the item
NK 485 is a light green glass bottle with a compressed spherical body, an inverted base and a short, wide, cylindrical neck, by an unknown maker, measuring 18.5 x 6.5 cm and dated c. 1760.
The shape of this bottle is typical of wine bottles/carafes from the seventeenth/eighteenth century and is also called a ‘Dutch onion’. Many of these bottles do not have a greenish tint, like NK 485, but are dark green in colour.

The Morpurgo bottle
The Applicant identifies NK 485 as a bottle that was purchased on 13 May 1929 by the Morpurgo art dealership from ‘Mr Brinkman’ and belonged in the Morpurgo art dealership’s trading stock at the beginning of the occupation. According to the Applicant, NK 485 matches a bottle recorded in the Morpurgo inventory book under inventory number 456.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration form about ‘2 green glass wine bottles (carafes)’, dated around 1700. On the form he stated that the bottles had come into the possession of ‘Dr Valentin, Kőnigsbau Stuttgart’ on 11 December 1941 as a result of confiscation. ‘Dr Valentin’ refers to the German art dealer Fritz C. Valentien, owner of the Valentien gallery in Stuttgart. His name is spelt ‘Valentin’ or ‘Valentien’ It emerged from the investigation that Valentien acquired several items from the Morpurgo art dealership during the occupation.
An inventory was found in the SNK archive with the heading ‘INVENTORY made on 18th November at the home of Mr. VALENTIN’. The document reveals that the list was compiled over a period of several days in 1947 by the allied recovery authorities. The inventory contains various objects that were purchased by Valentien from Morpurgo during the occupation. The two green bottles that, according to Lion Morpurgo, were confiscated during the war and supposedly sold to Valentien do not appear on this list.
It is stated on the SNK internal declaration form of 1 July 1946 about the present NK 485 that the item was originally in the possession of ‘L. Jageneau, Antiques dealer, Noordeinde 156, The Hague’ and that the bottle came into the possession of ‘Professor H. Schrőder, St. Anne’s Museum, Lübeck’ as a result of a forced sale. The bottle’s white card has the handwritten number ‘1942-132’ on it noted under the heading ‘Description of pictureframe, labels or stamps on the back’. This number matches an entry on the aforementioned Lübeck museum’s list entitled ‘Bought from Dutch traders in works of art’. The entry reads:
JAGENAU, THE HAGUE
1944/132        bottle of green glass (medicine glass)

Recovery of NK 485
The present NK 485 was returned to the Netherlands from Lübeck on 21 January 1947. No references to the name ‘Morpurgo’ were found in the documentation relating to the present NK 485.

NK 486 – Brass bowl, chased and engraved decoration

Information about the item
NK 486 is a brass bowl with chased and engraved decoration, by an unknown maker, with dimensions 8 x 29 cm, dated sixteenth century. There are three clearly visible perforations in the rim of NK 486.
Such chased bowls are also called baptismal bowls, offering bowls or alms bowls. Thousands of them were made, all very similar. Such dishes are still very common on today’s antiques market.

The Morpurgo brass bowl
The Applicant identifies NK 486 as a bowl that was purchased in 1933 by the Morpurgo art dealership and belonged in the Morpurgo art dealership’s trading stock at the beginning of the occupation. According to the Applicant, NK 486 matches a bowl recorded in the Morpurgo inventory book under inventory number 657.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration form about a ‘brass chased bowl’ dated c. 1650, with a diameter of approximately 40 cm. He included a drawing with the form. Lion Morpurgo stated that the bowl came into the possession of ‘Mr Ed von Imhof, Franz Joseph Kai 37 Vienna’ as a result of confiscation. The drawing of the lost bowl by Lion Morpurgo looks very much like NK 486.
The investigation revealed that the aforementioned reference to ‘Imhof’ is about the Viennese Eduard Imhof von Geisslinghof, who was active in the antiques trade and visited the Netherlands during the occupation. Seventeen declaration forms were found in the SNK archive that refer to Imhof. Fourteen of them concern voluntary sales by the antiques dealer Etienne Delaunoy, and three are about purchases from the Morpurgo art dealership (all of which Lion Morpurgo himself qualified as ‘confiscation’). With one exception, there is a handwritten note ‘probably burned’ on all the internal declaration forms that refer to Imhof. This note is also on the form concerning the ‘brass chased bowl’ that ceased being in the possession of the Morpurgo art dealership. The probable explanation for this emerges from the SNK file about the recovery of items from Austria. It states the following about Imhof: ‘Difficult case, Von Imhoff says he sold everything. It’s still under investigation’ and ‘Goods likely destroyed. Von Imhoff must provide a statement confirming that the goods were actually burned’.

Recovery of NK 486
The present NK 486 was returned to the Netherlands from Lübeck after the war. Recent research carried out by the RCE into items in the NK Collection has revealed that St. Anne’s Museum in Lübeck bought a bowl in 1942 from ‘Jansen’ in Amsterdam. This emerged from the museum’s historical inventory book. The number ‘1942-834’ can be read on the underside of the present NK 486. This number refers to the St. Anne’s Museum’s inventory number. There is the following entry on the list of items acquired in the Netherlands during the war by St. Anne’s Museum alongside inventory number 1942/834: ‘1 brass basin, purchased from Jansen, Amsterdam’. There are several brass bowls and dishes among the items that St. Anne’s Museum acquired during the war. They came from various Dutch art dealers, which hinders identification. The investigation did not reveal where Jansen might have acquired the bowl concerned and/or from which trading stock it came.

Additional response from the Applicant
During the hearing the Applicant argued that NK 486 and the dish with Morpurgo inventory number 657 relate to the same brass bowl. In this context the Applicant contends that St. Anne’s Museum in Lübeck could have bought two antiques from Jansen on 20 October 1942, both of which, according to the Applicant, can be traced back to the Morpurgo trading stock. This concerns a renaissance sculpture cabinet with Morpurgo inventory number 1537, which is not a part of the present restitution application, and a glass carafe with stopper in the shape of a Kuttrolf, which the Applicant has linked to NK 481 (see above). It is stated on the declaration forms that Morpurgo completed with regard to these two items that they came into the possession of ‘St. Anne’s Museum // Professor Schrőder, Lübeck’ as a result of confiscation. Lion Morpurgo added ‘according to receipt of 20 Oct 1942’ under the heading ‘Note’ The Applicant commented on this as follows:
Three purchases by the same museum in the same year from Jansen – the first two from Morpurgo’s stock – make it likely that the third purchase – NK486 – also came from Morpurgo. This is all the more so because an earlier claim by Mossel – for whom Jansen was also administrator – to NK 486 was rejected (RC 1.51)’.

NK 520 (A-B) – Two wall plates

Information about the items
NK 520 concerns two wall plates with blue decoration on the flat depicting a man and woman in a landscape. On the rim there are stylized flowers and medallions with thick and thin tendrils, by an unknown maker, dimensions 23 x 3 cm, dating unknown.

The Morpurgo wall plates
The Applicant identifies NK 520 as items that were purchased on 14 August 1919 by the Morpurgo art dealership and belonged in the Morpurgo art dealership’s trading stock at the beginning of the occupation. According to the Applicant, NK 520 with two wall plates matches the items recorded in the Morpurgo inventory book under inventory number 120.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration form about ‘2 blue Delft plates’ with a diameter of c. 30 cm. The plates allegedly came into the possession of ‘Mr Joseph Hanstein (Lempertz), Cologne’ as a result of confiscation. Lion stated the date ’15 Jan 42’ as a note. At an unknown moment the following note was added in pencil: ’sale by administrator took place without permission from the owner’. After Lion Morpurgo had submitted the form, an SNK employee added various comments and made various crossings out in red pencil, in all probability in the context of the further processing of the information for the purposes of SNK’s execution of its tasks. The changes included the qualification ‘confiscation’ stated by Morpurgo being crossed out. A note was added to the form that it concerned a voluntary sale.

Lempertz
No Lempertz numbers were found on the undersides of the plates with inventory number NK 520. Twelve Dutch vendors are named on the list of items acquired by Lempertz in the Netherlands between 1941 and 1944, and that were found to still be in Lempertz’s possession after the war. The Morpurgo art dealership is not among them. Joseph Hanstein stated on 30 June 1946 in this regard that he could not say with certainty from which art dealers he had purchased his trading stock during the war because his business records had been destroyed as a result of a major fire on 29 June 1943 and a direct hit on his art dealership on 3 March 1945.

Recovery of NK 520 (A-B)
The present NK 520 was returned to the Netherlands from Munich on 12 July 1948. The accompanying shipping manifest reveals that the plates had been given the inventory number ‘35323/20’ in the Central Collecting Point in Munich. The inventory card associated with this number states that it concerned five porcelain Chinese plates. It is noted on the back of the card that the plates were purchased by ‘Weinmüller’ from an art dealer in the Netherlands in 1942 or 1943. This probably refers to the German art dealer and auctioneer Adolf Weinmüller of Munich. According to a statement of 14 January 1948 by Weinmüller’s spouse, the plates came from an unknown owner in the Netherlands. Archival research did not reveal from whom Weinmüller had bought the plates. A photograph accompanying the aforementioned Munich number 35323/20 shows the different plates in the set of five. One of the plates in the photograph can be linked to the present NK 520.

NK 927 (A-G) – Set of porcelain bowls with saucers

Information about the items
NK 927 concerns bowls with saucers, porcelain, glaze, blue and white decoration with a floral motif on the outside of the bowl and a leaf motif on the inner rim and bottom of the bowl. The top of the bowl has a floral motif and the underside has a detail of the floral motif. The maker is unknown. Dimensions: 7 x 11 cm. Dating c. 1700-1725.
NK 927 comprises several items: six cups with saucers (NK 927-A1-2 to F1-2) and a separate saucer (NK 927-G2). Three saucers (NK 927-G1, G3 and G4) of this set are currently missing from this ensemble, but according to the RCE they have not been totally lost.
One of the pieces of NK 927 (G2) has a two-character mark. The other saucers that are part of NK 927 do not have comparable marks. Two ceramics experts consulted by the ECR explained that marks on European ceramics normally comprise four or six characters. On the underside of the cups that are part of NK 927 there is another sort of single mark that is different for each cup. A number of the NK 927 items are damaged. It is not known when the damage was done.

The Morpurgo cups and saucers
The Applicant identifies NK 927 as cups and saucers that the Morpurgo art dealership bought in May 1935 at the Frederik Muller auction house in Amsterdam and belonged in the Morpurgo art dealership’s trading stock at the beginning of the occupation. According to the Morpurgo art dealership’s cash book, a number of purchases were made at Frederik Muller in May 1935, including a few dozen porcelain cups and saucers that were registered in the Morpurgo inventory book under inventory numbers 1020 to 1023. According to the Applicant, NK 927 matches items recorded in the Morpurgo inventory book under inventory number 1020.

Declaration form
On 1 May 1946 Lion Morpurgo completed a declaration form concerning: ’18 pairs of blue China porcelain cups and saucers with a rosary pattern’. He also stated: ‘4 marks Kang Shi c. 1690’. Under particulars he noted: ’18 pairs in good condition’. According to Lion the saucers had a diameter of 11.5 cm. According to Lion, the cups and saucers came into the possession of F. Leinung, of the German border village of Elten, on 13 April 1942 as a result of confiscation. The declaration form was accompanied by a detailed drawing.
On 2 August 1946 an SNK employee sent a letter to Lion Morpurgo asking for a further address because the village of Elten was not known to the SNK, and consequently they did not know where to look. It is not known whether Morpurgo responded to the letter and/or whether the SNK continued to search for the 18 cups and saucers. As far as we know, the SNK did not link the declaration form completed by Lion Morpurgo and the present NK 927.
The investigation revealed that ‘F. Leinung’ is probably a reference to Friedrich Eberhard Johannes Leinung, who was born on 11 May 1902 in Emmerik, Germany and who lived in Elten during the war. Leinung was a forwarding agent. He owned a firm in Emmerik and in 1927 he opened a branch in Lobith in the Netherlands called the NV Expeditie Onderneming Friedrich Leinung. Archival research did not unearth any information about Leinung’s business contacts and/or art purchases in the Netherlands during the occupation.

After the war
No information is known about the provenance of the present NK 927. It is also unknown from where the cups and saucers were returned to the Netherlands. The cups and saucers were exhibited by the SNK in 1950 in a claim exhibition of recovered goods. The cups and saucers turned out to be very common everyday items and were recognized by several people as stolen former property. This presented the SNK with a dilemma and those who believed they recognized the objects with an impossible task in proving ownership.

NK 2946 – Oak sculpture cabinet

 Information about the piece
NK 2946 is an oak sculpture cabinet with inlays of ebony and rosewood, by an unknown maker, dated the first half of the seventeenth century. The sculpture cabinet is referred to as a Zeeland cabinet and there are many of them in circulation. This type of cabinet is characteristic of seventeenth-century Zeeland/Antwerp, and it is not a unique example.

The Morpurgo cabinet
The Applicant identifies NK 2946 as a cabinet that was supposedly purchased in December 1940 by the Morpurgo art dealership at an unknown sale in The Hague from a seller who is also unknown. According to the Applicant, NK 2946 matches an ‘oak cabinet’ recorded in the Morpurgo inventory book under inventory number 1455. The Applicant furthermore stated: ‘It is on the list of Morpurgo items with the Mühlmann Agency.’
The following cabinet is number 151 on the list of items seized from Dutch art dealers by the Mühlmann Agency: ‘Half-height oak cabinet, carved. Dutch around 1650 (No.1455)’. The latter number matches the inventory number in the Morpurgo inventory book.
The Morpurgo cabinet with inventory number 1455 then ended up in Prague. This emerges from a 1944 report about the activities of the Mühlmann Agency. It contains the statement that the Morpurgo cabinet was sold on 12 August 1942 to ‘Roderich Pschikril, Prague’.

Declaration form
In November 1945 Lion Morpurgo completed a declaration form concerning an ‘Oak credenza with 4 doors: 2 large ones at the bottom and 2 small ones at the top, decorated with sculptural work on the posts, corners, and mouldings. On (2 ball feet?) plenty of moulding on the doors. With plain and rosewood.’ He enclosed a detailed drawing of the cabinet with his declaration form. The cabinet that Lion drew resembles the current NK 2946, which does not have two but three upper compartments.

Recovery of NK 2946
The present NK 2946 was taken back to the Netherlands from the Central Collecting Point in Munich. The SNK internal declaration form filled in for the recovered cabinet states that the piece of furniture was originally in the possession of F. Mannheimer of Amsterdam and as regards the acquisition it reports that it was: ‘Sold under compulsion to the Mühlmann Agency, The Hague’. Photographs of the interior of Fritz Mannheimer’s home in Amsterdam have survived. The present NK 2946 is recognizable on them.

4. Substantive Assessment of the Restitution Application

In view of the requirements in section 1 a to e of the assessment framework, the application is eligible for substantive handling by the Committee.

Pursuant to section 2 of the assessment framework, the Committee must assess whether it is highly plausible that the Artworks were the property of the Morpurgo art dealership, and on the grounds of section 3 whether it is sufficiently plausible that possession of the Artworks was lost involuntarily as a result of circumstances directly related to the Nazi regime. To this end the Committee finds as follows:

Ownership requirements (section 2 of the assessment framework)

When answering the question of whether it is highly plausible that the Morpurgo art dealership was the original owner of the Artworks, or whether the Artworks can be linked to or identified as items that belonged to the art dealership’s trading stock, the Committee has taken the following into account: (a) the circumstances in which the Artworks were purchased / sold, in so far as this emerges from the documentation found during the investigation; (b) the surviving business records of the Morpurgo art dealership, including the Morpurgo inventory book, the inventory prepared by administrator Jansen and ten Morpurgo art dealership sales invoices; (c) the declaration forms completed by Lion Morpurgo and the drawings he made; (d) information on the SNK internal declaration forms and white cards; and (e) lists drawn up by various German art dealers, auction houses and museums of items they acquired in the Netherlands during the occupation. The Committee has assessed these sources when taken together.

In its assessment, the Committee assumed that the items recorded in the Morpurgo inventory book, in so far as they are involved in this restitution application, belonged to the Morpurgo art dealership’s trading stock.

The Committee finds as follows on the grounds of the above:

NK 309 (colourful decorative plates) and NK 2946 (sculpture cabinet)
The Committee finds that it emerges unambiguously from the archival documents consulted during the investigation that NK 309 and NK 2946 have a provenance other than the Morpurgo art dealership. De colourfully painted plates corresponding to NK 309 can be linked to an owner other than the Morpurgo art dealership on the basis of the Liro number put on the underside of the plates. The investigation shows with certainty in respect of NK 2946 that this oak sculpture cabinet was originally the property of the Amsterdam banker Fritz Mannheimer. This is confirmed by surviving photographs of the interior of Mannheimer’s home on which the present NK 2946 is recognizable and by the investigation into the facts with regard to the recovery of NK 2946 after the war. The Committee has come to the conclusion on the grounds of this information that it is not highly likely that the Morpurgo art dealership was the original owner of NK 309 and NK 2946.

NK 276, NK 277 (Chinese covered vases ) and NK 481 (carafe with stopper)
NK 267/277: The Committee finds on the basis of the investigation results that the Chinese covered vases that correspond to numbers NK 276 and NK 277 can be identified as the vases lost by the Morpurgo art dealership that during the war ended up with Paffrath of Düsseldorf. A manifest of recovered goods was found in the SNK archive on which NK 267 and NK 277 are described. The description matches how Lion Morpurgo described the item on the declaration form he completed. There is a number on the manifest that corresponds to the serial number of the declaration form that Lion Morpurgo completed with regard to the vases. The Committee consequently finds that the SNK identified the present NK 276 and NK 277 as the vases lost by the Morpurgo art dealership during the war.

NK 481: The investigation results show that the present NK 481 is the ‘hunting flask’ that was sold on 20 October 1942 from the Morpurgo art dealership’s trading stock to St. Anne’s Museum in Lübeck. This is confirmed by a list compiled by the museum of purchases in the Netherlands during the occupation, and by the name ‘Morpurgo’ occurring on the Koblenz list.

The Committee has come to the conclusion on the grounds of this information that it is highly likely that the Morpurgo art dealership was the original owner of NK 276, NK 277 and NK 481.

NK 202 and NK 520 (wall plates painted blue)
The Committee finds on the basis of the investigation into the facts that NK 202 and NK 520 can be linked to various porcelain plates in regard to which Lion Morpurgo completed declaration forms. The declaration forms reveal that during the war the plates ended up in the possession of the Lempertz auction house in Cologne. It emerged from the investigation that NK 202 and NK 520 do not bear a Lempertz number (the auction house’s inventory number). The investigation furthermore showed that the name ‘Morpurgo’ was not found on the Lempertz list. As regards the plates that are registered under number NK 202, it has emerged that they were most probably acquired by Dr Albert Steeger, who was director of the Heimathaus des Niederrheins in Krefeld during the war. The investigation into the facts moreover showed that the present NK 520 was acquired in 1942 or 1943 by the German art dealer and auctioneer Adolf Weinmüller of Munich from an unknown owner in the Netherlands. The Committee has come to the conclusion on the grounds of this information that it is not highly likely that the Morpurgo art dealership was the original owner of NK 202 and NK 520.

NK 35 (secretary desk), NK 180 (stoneware jug), and NK 927 (bowls with saucers)
Lion Morpurgo completed declaration forms and included detailed drawings for the Morpurgo items that are linked to NK 35, NK 180 and NK 927. The Committee observes that the descriptions and drawings of the items differ from the physical characteristics and/or dating of the NK items to which they have been linked with regard to a number of points that the Committee found to be important. The Committee furthermore observes that the recovery data for NK 35 and NK 180, as they were revealed by the investigation, are not in agreement with the information that Lion Morpurgo provided on the declaration forms regarding the loss of possession.

NK 35: The secretary desk with NK number 35 has a flat lid, and not a curved lid as Lion Morpurgo stated on the declaration form and the drawing. The dating given by Morpurgo (around 1760) differs substantially from that of the present NK 35 (1880-1920). The investigation into the facts concerning the recovery of NK 35 shows that during the war the present NK 35 was sold by the Etienne Delaunoy art dealership of Amsterdam via the German art dealer Carl Eugen Pongs of Düsseldorf to B. Meller of Krefeld. This is confirmed by a list compiled by Pongs after the war of artworks he bought in the Netherlands during the war as well as surviving correspondence relating to the recovery of the present NK 35.

NK 180: There is no depiction of soldiers and horsemen in the relief of NK 180, whereas Lion Morpurgo stated on the declaration form that the item was a brown majolica jug with ‘a depiction of soldiers and horsemen and relief on the belly’. The decoration of NK 180 comprises coats of arms in medallions and lions. NK 180 is moreover clearly dated and has a special entry, ‘Wynant Emens’, and as a result the maker is known. This special characteristic does not occur in Lion Morpurgo’s description. As regards the loss of possession, the declaration form states that the jug ended up with a private individual in Munich via the Mühlmann Agency. Research into the recovery of NK 180 showed, however, that the present NK 180 was purchased by a museum in Düsseldorf from the Rosenbaum art dealership in Amsterdam.

NK 927: Lion Morpurgo stated on the declaration form that NK 927 had a four-character mark, whereas the investigation into the facts revealed that it had a two-character mark. It has furthermore been established with regard to NK 927 that the cups and saucers corresponding to this NK number have emerged as being very common everyday items. After the liberation there were several claims to them after ‘recognition’. The provenance of the bowls and saucers NK 927 is unknown.

On the basis of this information, when considered together, the Committee concludes that the items Lion Morpurgo described on the declaration forms cannot be equated with NK 35, NK 180 and/or NK 927. On these grounds the Committee does not deem it highly likely that the Morpurgo art dealership was the original owner of NK 35, NK 180 and NK 927.

NK 3 (Louis XV commode) and NK 486 (brass bowl)
Lion Morpurgo completed declaration forms for a piece of furniture and a bowl that have been linked to NK 3 and NK 486. He described the items as a ‘mahogany L XV commode with a marble top with bronze decorations and fittings’ and ‘brass chased bowl’. Lion enclosed a detailed drawing of the items concerned with both declaration forms. The Committee finds that the drawings exhibit significant similarities with NK 3 and NK 486. The Committee also observes, however, that the investigation revealed that NK 3 and NK 486 are very common items. Louis XV commodes were produced in large numbers during the eighteenth century and many pieces of furniture in this style were made in the Netherlands. Thousands of bowls like NK 486 were made, all very similar. Large numbers of such bowls are still being traded on today’s antiques market. Given these findings, Lion Morpurgo’s drawings give insufficient leads to identify the items for which he completed declaration forms for as NK 3 and NK 486.

NK 3: According to information from Lion Morpurgo a commode ceased being in the possession of the Morpurgo art dealership during the war and ended up in the hands of the German art dealer Dr Hans Walter Rudolph of Berlin. The declaration form that Lion Morpurgo completed regarding the lost commode gives no date on which this allegedly happened. It emerged from the investigation that the present NK 3 was sold on 26 December 1941 by the Hague art dealer L. Jageneau to the Münchener Kunstgesellschaft. The NK 3 commode was returned from Munich to the Netherlands after the occupation. Information about this transaction was also found on the Bernheimer list. This list was compiled after the war, and it refers to pieces – primarily furniture – that were acquired during the occupation by the Münchener Kunsthandelsgesellschaft (formerly the L. Bernheimer art dealership). The Committee establishes on the grounds of the investigation into the facts that there are no indications that the commode referred to on the declaration form completed by Lion Morpurgo is the same piece of furniture as the present NK 3, which was sold during the war by L. Jageneau.

The Applicant contends that administrator Jansen could have sold the present NK 3 privately to Jageneau and that would explain why the commode does not occur on Jansen’s inventory, as explained in the overview of the facts. The Committee cannot concur with this view of the Applicant because it is speculative in nature and there are furthermore data that indicate another route. Lion Morpurgo himself said after the war that the commode lost by his art dealership had come into the hands of Dr Hans Walter Rudolph of Berlin. Considering, among other things, the fact that commodes such as NK 3 are generic pieces of furniture that were produced in large numbers, the Committee is of the opinion that it is not highly likely that the Morpurgo art dealership was the original owner of NK 3.

NK 486: In 1946 Lion Morpurgo reported the loss of a copper dish (hereinafter referred to as a dish or bowl). He stated at the same time that during the occupation the dish had come into the possession of ‘Mr Ed von Imhof, Vienna’’. The Committee finds that no indications were unearthed during the investigation that the present NK 486 the Morpurgo bowl (or dish) ended up in Vienna. On the contrary, the recovery data relating to NK 486 – a brass rather than a copper bowl – show that the present NK 486 was returned to the Netherlands from Lübeck after the war. Recent research carried out by the RCE has revealed that St. Anne’s Museum in Lübeck bought the present NK 486 in 1942 from ‘Jansen’ in Amsterdam. It is not possible to deduce from research where Jansen, probably referring to administrator Jacques Jansen, might have acquired the bowl concerned and/or from which trading stock it came.

The Applicant has argued that the ‘brass basin’ that St. Anne’s Museum bought in 1942 from ‘Jansen’ (the present NK 486) is the bowl that is registered in the Morpurgo inventory book under inventory number 657. The Committee has not found any indications to support this contention other than the connection with Jacques Jansen, who acted as the administrator of several art dealerships, including the Morpurgo art dealership. In view of the fact that thousands of very similar dishes like NK 486 were and still are in circulation, and given that the declaration form completed by Lion Morpurgo refers to a route for the Morpurgo dish via Vienna, the Committee takes the view that solely the mention of Jansen as the vendor in the St. Anne’s Museum’s inventory book does not provide a basis for concluding that the current NK 486 was sold from Morpurgo’s trading stock. This is not affected by the rejection of an earlier restitution application relating to NK 486 concerning the Mossel art dealership (RC 1.51) – to which the Applicant refers in his further response to a draft of this advice. The same applies to the fact that other items from the Morpurgo art dealership’s trading stock were sold to the St. Anne’s Museum, as the Applicant noted. Given the current state of the investigation, the Committee concludes that it is not highly likely that the Morpurgo art dealership was the original owner of NK 486.

NK 445 (Empire vases)
The Committee finds that after the war Lion Morpurgo reported the loss of ‘2 Empire porcelain gilded vases with coloured mythological scenes’. He stated that the vases had come into the possession of O.A. von Bolschwing of Vienna on 20 February 1942 as a result of confiscation. Lion Morpurgo enclosed a detailed drawing of the lost vases with the declaration form. The Applicant submitted a Morpurgo art dealership invoice concerning this transaction that specifies Von Bolschwing as the buyer of ‘2 Golden Vases (Empire Porcelain)’. After the war Von Bolschwing stated that he had bought two porcelain vases in August or September 1941 at a sale in The Hague. He stated that the vases had been cobalt blue with gilded decorative handles and that there had been a small painting on the front of the vases, in the centre. He also stated that the vases had arrived in Vienna broken and that he had thrown them away.

It emerged from the investigation that the present NK 445 was returned to the Netherlands from Düsseldorf on 16 January 1948. It is stated on the SNK internal declaration form that NK 445 was sold during the occupation by the Etienne Delaunoy art dealership in Amsterdam to ‘Dr K.G. Linsenmeyer’ of Düsseldorf. No further information is known about the circumstances in which this purchase was made.

The Applicant stated that he assumed that his grandfather found the invoice in the name of Von Bolschwing after the war and completed the SNK declaration form on that basis. The Applicant says he doubts the correctness of this invoice. In his opinion this invoice was deliberately drawn up incorrectly by Jansen. The Applicant considers it highly likely that Etienne Delaunoy, and not Von Bolschwing, purchased the Empire vases with Morpurgo inventory number 1222 from administrator Jansen in December 1941. The Applicant continues that Delaunoy subsequently sold the vases with inventory number 1222 to Germany, and that these vases were recovered after the war as NK 445. In connection with the absence of the square foot on Lion Morpurgo’s drawing accompanying the declaration form, the Applicant stressed that his grandfather made it from memory without documentation after a difficult period of a few years in a concentration camp. This, according to the Applicant, could explain why Lion Morpurgo failed to include the vase’s distinctive foot in his drawing. The Applicant has furthermore asserted that the absence of the square base on the drawing explains the difference in height between NK 445 and the lost Morpurgo vases.

The Committee does not share the Applicant’s view on this matter. First of all, the Committee points out that the drawing Lion Morpurgo made of the vases differs from NK 445 with regard to points that the Committee found to be important. The Committee attributes great weight to the fact that the striking square foot with painted scenes was missing in the drawing. The Committee further notes that all other drawings by Lion Morpurgo examined in the context of this application appear accurate. The Committee cannot therefore ignore the fact that such a characteristic and striking painted foot is missing from Lion Morpurgo’s drawing. The Committee furthermore notes that on the vase’s belly there is a small mythological scene in a rectangular frame. The images on the belly of NK 445, on the other hand, extend over the entire vase. Lion’s description of the vases does not entirely correspond to NK 445 either. In addition to mythological representations, NK 445 also features prominent landscape paintings on both the belly and the base of the vases.

With regard to the identity of the buyer of the vases with Morpurgo inventory number 1222, in the Committee’s opinion the Applicant is too quick to ignore the presence of a Morpurgo art dealership sales invoice made out to O.A. von Bolschwing in Vienna for two gilded Empire porcelain vases. The Committee notes that von Bolschwing was a high-ranking Nazi official. The Committee therefore takes the view that it is improbable that the author of the invoice would have been mistaken about the identity of this buyer. The Applicant’s assertion that the invoice in the name of Von Bolschwing was deliberately and incorrectly drawn up by Jansen is based on assumptions that, in the Committee’s opinion, are not, or at least not sufficiently, supported by the investigation results. Finally, the Committee points out that the recovery data concerning NK 445 do not correspond with the information that Lion Morpurgo provided on the declaration form concerning the loss of possession of the vases he lost. The Committee concludes on the grounds of the recovery data found during the investigation that NK 445 can be clearly linked to Delaunoy and Linsenmeyer and not to the Morpurgo art dealership. The Committee therefore certainly considers it possible that there may have been two sets of vases: the current NK 445 and the Morpurgo vases with inventory number 1222, and that the latter were never recovered.

The Committee has come to the conclusion on the grounds of these circumstances that it is not highly likely that the Morpurgo art dealership was the original owner of NK 445.

NK 485 (light green glass bottle)
After the occupation, Lion Morpurgo drew the ‘2 green glass wine bottles (carafes)’ that had been lost from his art dealership on an SNK declaration form. The two carafes were supposedly sold to the art dealer Dr Valentin of Stuttgart on 11 December 1941 The Committee establishes on the grounds of the investigation into the facts that the present NK 485, as far as we know, was purchased during the occupation, probably in 1944, by St. Anne’s Museum in Lübeck from the art dealer L. Jageneau of The Hague. The Committee finds that the information unearthed during the investigation regarding the recovery of NK 485 does not dovetail well with what is known about the carafes that ceased being in the possession of the Morpurgo art dealership. The Committee takes the view that a link between NK 485 and the carafes lost by the Morpurgo art dealership has not emerged. The Committee has come to the conclusion on the grounds of these circumstances that it is not highly likely that the Morpurgo art dealership was the original owner of NK 485.

Involuntary loss of possession (section 3 of the assessment framework)

Now that it has not become highly plausible that the Morpurgo art dealership was the original owner of the items NK 3, NK 35, NK 180, NK 202, NK 309, NK 445, NK 485, NK 486, NK 520, NK 927 and NK 2946, the Committee does not turn to assessing the nature of the loss of possession of those artworks.

In the assessment of the nature of the loss of possession of the items NK 276, NK 277 and NK 481, the applicable principle, on the grounds of the first paragraph of criterion 3.2 of section 3 of the assessment framework, is that a sale by a Jewish art dealer is considered to be involuntary if there are indications that make involuntary loss of possession sufficiently plausible. Pursuant to paragraph 2 under e of criterion 3.2 of section 3 of the assessment framework, sale by an administrator is to be considered as such an indication, unless it can be demonstrated that the original owner enjoyed the full benefit of the sale or expressly relinquished his rights after the war.

The Commission finds that the Morpurgo art dealership’s trading stock was sold, looted and plundered on a large scale during the occupation. It has been established that administrators, the Mühlmann Agency and brokers who were members of the NSB (National Socialist Movement of the Netherlands) and undoubtedly many others were able to operate in the art trade unhindered and uncorrected during the occupation. From November 1941, the Morpurgo art dealership was under the control of a series of administrators and Nazi sympathizers who, without any involvement or consent from Louis and Lion Morpurgo, were able to sell off the art dealership’s trading stock piece by piece. Louis and Lion were denied access to the art trade from 17 October 1941, if not earlier.

The Commission finds that Lion Morpurgo found SNK declaration forms relating to NK 276, NK 277 and NK 481 which indicate that the items and groups of items in question had left the possession of the Morpurgo art dealership through confiscation. NK 481 was sold by administrator Jansen on 20 October 1942, at which moment Louis Morpurgo had already been murdered in Auschwitz. The investigation did not reveal when NK 276 and NK 277 were sold. The Commission finds, however, that this sale is not apparent from the Morpurgo inventory book, which ends abruptly on 16 October 1941, and concludes on the basis of this circumstance that the sale must in all likelihood also have taken place under the auspices of the administrators appointed by the Germans after October 1941 and without the consent of the Morpurgos.

On the grounds of the aforementioned facts and circumstances considered together, the Committee concludes that the Morpurgo art dealership’s involuntary loss of possession is sufficiently plausible, in accordance with the first paragraph of criterion 3.2 of section 3 of the assessment framework.

Conclusion with regard to the restitution application

The Committee concludes that it is highly plausible that the Morpurgo art dealership was the original owner of NK 276 (A1-2 and B1-2), NK 277 (A-B) and NK 481 (A-B), and that it is sufficiently plausible that the Morpurgo art dealership lost possession of these objects involuntarily due to circumstances directly related to the Nazi regime.

In view of sections 2 and 3 of the assessment framework (criterion 3.2 and the end of section 3), the upshot of all this is that the Committee will recommend restitution of NK 276 (A1-2 and B1-2), NK 277 (A-B) and NK 481 (A-B) to the legal successors pursuant to inheritance law of Louis Morpurgo.

The Committee will advise the Minister to reject the application for restitution of NK 3, NK 35, NK 180, NK 202 (A-B), NK 309 (A-C), NK 445 (A-B), NK 485 (A-B), NK 486, NK 520 (A-B), NK 927 (A1-2, B1-2, C1-2, D1-2, E1-2, F1-2 and G1 to G4) and NK 2946.

5. Recommendation

The Restitutions Committee advises the Minister of Education, Culture and Science to restitute the artworks that are currently in the Netherlands Art Property Collection under inventory numbers NK 276 (A1-2 and B1-2), NK 277 (A-B) and NK 481 (A-B) to the legal successors pursuant to inheritance law of Louis Morpurgo.

The Restitutions Committee furthermore advises the Minister to reject the application for restitution of the artworks NK 3, NK 35, NK 180, NK 202 (A-B), NK 309 (A-C), NK 445 (A-B), NK 485 (A-B), NK 486, NK 520 (A-B), NK 927 (A1-2, B1-2, C1-2, D1-2, E1-2, F1-2 and G1 to G4) and NK 2946.

Adopted on 15 October 2025 by A.I.M. van Mierlo (Chair), D. Oostinga (Vice-Chair), J.F. Cohen, S.G. Cohen-Willner, J.J. Euwe, C.J.H. Jansen, and A. Marck and signed by the Chair and Committee Member A. Marck.

(A.I.M. van Mierlo, Chair)                 (A. Marck, Committee Member)