An American silver Japanese-style Lap Over Edge pattern flatware service, Tiffany & Co., New York, circa 1880-90

handles etched with plants, flowers, animals and insects, all engraved with stylized initials S.E.H., comprising:
12 dinner forks, with squirrels, koi, catfish, lobsters, dandelions, thistles, strawberries, birds, spiderwebs and insects playing musical instruments
12 lunch forks, with birds, berries, mushrooms, ginkgo leaves, bamboo and four-leaf clovers
12 tablespoons, with owls, seashells, dragonflies, fish, seahorses, frogs and pinecones
12 dessert spoons, with grapes, cherries, strawberries, raspberries, gourds and acorns
48 pieces

most with small scratched inventory numbers underneath the handles; 6 tablespoons are recastings- 2 have impressions of a mark, 1 has decoration covering where a mark would be, and 3 appear never to have been marked; others in good condition with clear marks
In response to your inquiry, we are pleased to provide you with a general report of the condition of the property described above. Since we are not professional conservators or restorers, we urge you to consult with a restorer or conservator of your choice who will be better able to provide a detailed, professional report. Prospective buyers should inspect each lot to satisfy themselves as to condition and must understand that any statement made by Sotheby's is merely a subjective qualified opinion.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING CONDITION OF A LOT, ALL LOTS ARE OFFERED AND SOLD "AS IS" IN ACCORDANCE WITH THE CONDITIONS OF SALE PRINTED IN THE CATALOGUE.

See William P. Hood, Tiffany Silver Flatware, p. 220-1 for similar examples of this etched Japanese-style flatware.