• <b>Seth Kaller:</b> “America the Beautiful”
    <b>Seth Kaller:</b> George Washington, Tongue-in-Cheek, Writes James McHenry About His Wife or Mistress—But Funding the Continental Army is the Real Topic
    <b>Seth Kaller:</b> Young’s Map of the United States
    <b>Seth Kaller:</b> President Lincoln & His Most Profitable Client, the Illinois Central Railroad
    <b>Seth Kaller:</b> Lincoln Thanks Former Pro-Slavery and Newly Republican Congressman for a Fiery Anti-Slavery Speech at a Philadelphia Campaign Rally
    <b>Seth Kaller:</b> “A Visit From St. Nicholas” - great association copy inscribed by Clement C. Moore
    <b>Seth Kaller:</b> Einstein Agrees to Allow “a Short Book on the Hydrogen Bomb” to Use His Statement Made on Eleanor Roosevelt’s TV Show
    <b>Seth Kaller:</b> The Building Blocks of Albert Einstein’s Creative Mind
    <b>Seth Kaller:</b> A Unique Manuscript Map of Block Island Sound Including Fisher’s and Gardiner’s Islands, the Hamptons, and Montauk Point
    <b>Seth Kaller:</b> J.R.R. Tolkien Writes his Proofreader with a Lengthy Discussion of the Lord of the Rings, Including Criticism of Radio Broadcasts of his Work
    <b>Seth Kaller:</b> Six Benjamin Franklin Signed Receipts – Including his Earliest Obtainable Autograph — Acknowledging a Donation to the Famous Library Company He Founded, and Five Payments for His Pennsylvania Gazette
    <b>Seth Kaller:</b> Sherman Dishes on Lincoln & Thomas, Meade, Sheridan, Halleck & Grant
  • <b>Forum Auctions: Fine Books, Western Manuscripts & Works on Paper. January 25, 2017</b>
    <b>Forum Auctions Jan. 25:</b> Zenobius. Epitome proverbiorum Tarrhaei et Didymi [graece], Florence, [possibly Bartolomeo de' Libri for] Filippo Giunta, [after 23 September] 1497. £15,000 – 20,000
    <b>Forum Auctions Jan. 25:</b> Phalaris. [Phalaridis tyranni Apollonii Philosophi pythagoraei Epistolae [Graece], Venice, Bartholomaeus Pelusius, Gabriel Bracius de Brisighella, Johannes Bissolus and Benedictus Mangius, 18 June, 1498. £10,000 – 15,000
    <b>Forum Auctions Jan. 25:</b> Orpheus. Argonautica. Hymni [graece], Florence, [Bartolomeo de' Libri for] Filippo Giunta, 19 September, 1500. £20,000 – 30,000
    <b>Forum Auctions: Fine Books, Western Manuscripts & Works on Paper. January 25, 2017</b>
    <b>Forum Auctions Jan. 25:</b> Primaleon.- Los tres libros del muy esforçado cavallero Primaleon et Polendos su hermano…, Venice, Giovanni Antonio Nicolini da Sabbio for Giovanni Battista Pederzano, February, 1534. £20,000 – 30,000
    <b>Forum Auctions Jan. 25:</b> Bodoni (Giambattista). Manuale Tipografico, 2 vol., Parma, Giambattista Bodoni, 1818. £8,000 – 12,000
    <b>Forum Auctions Jan. 25:</b> Music. Gafurius (Franchinus). Practica musicae, Brescia, Angelus Britannicus, 23 September, 1497. £10,000 – 15,000
    <b>Forum Auctions: Fine Books, Western Manuscripts & Works on Paper. January 25, 2017</b>
    <b>Forum Auctions Jan. 25:</b> Bonaventura (Saint). A group of three Franciscan mystical texts, [14th century]. £15,000 – 20,000
    <b>Forum Auctions Jan. 25:</b> Boccaccio (Giovanni). Trattatello in laude di Dante, decorated manuscript on paper, Florence, first half of 15th century. £30,000 – 40,000
    <b>Forum Auctions Jan. 25:</b> Greek medical manuscript. Iatrosophion, decorated manuscript on paper, Greece (probably Crete), [first half of 16th century]. £8,000 – 12,000
    <b>Forum Auctions: Fine Books, Western Manuscripts & Works on Paper. January 25, 2017</b>
    <b>Forum Auctions Jan. 25:</b> Heraldry. Nayler (George). Album of coats of arms compiled from the papers of Sir George Nayler, 114 coats of arms, most with manuscript captions. [17th, 18th & early 19th centuries]. £1,500 – 2,000
    <b>Forum Auctions Jan. 25:</b> Zoffany (Johan). Autograph Letter signed to Messrs. Raikes & Co., merchants, 1p. with conjugate blank and address panel, 17th July 1801, "In consequence of an order I received from General Claud Martin…”<br>£500 - 700
    <b>Forum Auctions Jan. 25:</b> Bury (Richard de, Bishop of Durham). Philobiblon...sive de amore librorum, Oxford, Joseph Barnes, 1599.<br>£4,000 – 6,000
  • <b>Arader Galleries: Winter 2017 Auction. January 28, 2017</b>
    <b>Arader Galleries Jan. 28:</b> Long-Billed Curlew, Plate 231. John James Audubon. First Edition Robert Havell Aquatint Engraving with Original Hand Color From <i>Birds of America</i>. London, 1827-1838. 37 1/2 x 24 3/4” sheet, 49 1/2 x 37” framed
    <b>Arader Galleries Jan. 28:</b> Summer, or Wood Duck, Plate 206. John James Audubon. First Edition Robert Havell Aquatint Engraving with Original Hand Color From <i>Birds of America</i>. London, 1827-1838. 39 x 25 1/2” inches sheet, 49 1/2 x 37” framed
    <b>Arader Galleries Jan. 28:</b> Fish Hawk or Osprey, Plate 81. John James Audubon. First Edition Robert Havell Aquatint Engraving with Original Hand Color From <i>Birds of America</i>. London, 1827-1838. 38 1/4 x 25 1/4" sheet, 50 x 37” framed
    <b>Arader Galleries: Winter 2017 Auction. January 28, 2017</b>
    <b>Arader Galleries Jan. 28:</b> Great Cinereous Owl, Plate 351. John James Audubon. First Edition Robert Havell Aquatint Engraving with Original Hand Color From <i>Birds of America</i>. London, 1827-1838. 38 x 25” sheet, 50 x 37” framed
    <b>Arader Galleries Jan. 28:</b> A Flying Lizard, Surrounded by Beetles and Other Insects. Herman Henstenburgh, (Hoorn 1667 - 1726). Watercolor and gouache on paper. 7 x 10 1/4" sheet, 13 1/2 x 18 3/4" inches framed
    <b>Arader Galleries Jan. 28:</b> Marco Polo's Sheep (Ovis Poli). Joseph Wolf (1820 - 1899). Pencil and Watercolor, heightened with touches of white. Signed and dated Lower right "J. Wolf 1875". 11 1/4 x 15 1/4" sheet
    <b>Arader Galleries: Winter 2017 Auction. January 28, 2017</b>
    <b>Arader Galleries Jan. 28:</b> Winter Scene in Kamchatka. Attributed to John Webber, R.A. (1751-1793). Oil on Canvas. 25 x 36 1/2" canvas, 30 x 41” framed
    <b>Arader Galleries Jan. 28:</b> Winter River Scene. Cornelius David Krieghoff (1815-1872). Oil on Canvas. 16 x 20” canvas, 25 x 29” framed
    <b>Arader Galleries Jan. 28:</b> Grand Canyon of Arizona from Hermit Rim Road. Thomas Moran (1837-1926). Chromolithograph. New York: Atcheson, Topeka and Sante Fe Railway System, 1913. Printed by American Lithographic Co. 31 3/4 x 41 1/2" sheet
    <b>Arader Galleries: Winter 2017 Auction. January 28, 2017</b>
    <b>Arader Galleries Jan. 28:</b> Occidentalis Americae Partis... Theodore de Bry (1528-1598). Engraved Map. Frankfurt, 1594. 13 1/4 x 17 1/2" sheet, 24 1/2 x 29” framed
    <b>Arader Galleries Jan. 28:</b> Nouveau Monde. Nicolas De Nicolai (1517-1583). Engraved map. Amsterdam, 1602. 12 x 15 1/2"
    <b>Arader Galleries Jan. 28:</b> Typus Universalis Terrae... Petrus Apianus (1495-1552) & Reiner Gemma Frisius (1508-1555). Engraved map. Basel: Reisch, 1583. 8 1/4 x 12” sheet
  • <b>Case Antiques: Winter Art and Antiques Auction. January 21, 2017</b>
    <b>Case Antiques Jan. 21:</b> Cassilly Adams, Civil War era watercolor on paper painting of the navy vessel upon which he was stationed: the U.S.S. Osage. $3,000 – 5,000
    <b>Case Antiques Jan. 21:</b> Audubon, John James and John Bachman, <i>The Quadrupeds of North America.</i> New York: V.G. Audubon, 1854. 3 volumes. $2,400 – 3,400
    <b>Case Antiques Jan. 21:</b> Roulstone, George. <i>LAWS OF THE STATE OF TENNESSEE.</i> Printed and published by George Roulstone, Knoxville, (Tennessee), 1803. $2,000 – 3,000
    <b>Case Antiques: Winter Art and Antiques Auction. January 21, 2017</b>
    <b>Case Antiques Jan. 21:</b> Heap, Gwin Harris. <i>CENTRAL ROUTE TO THE PACIFIC, FROM THE VALLEY OF THE MISSISSIPPI TO CALIFORNIA…</i> Philadelphia/London, 1854.<br>$1,800 – 2,200
    <b>Case Antiques Jan. 21:</b> FDR’s personal copy of <i>The Great Smoky Mountains"</i> by Laura Thornborough. Published by Thomas Y. Crowell Company, New York, 1937.<br>$1,500 – 1,800
    <b>Case Antiques Jan. 21:</b> Latour, Arsene Lacarriere. <i>HISTORICAL MEMOIR OF THE WAR IN WEST FLORIDA AND LOUISIANA IN 1814 – 1815. WITH AN ATLAS.</i> Philadelphia, 1816.<br>$1,200 – 1,500
    <b>Case Antiques: Winter Art and Antiques Auction. January 21, 2017</b>
    <b>Case Antiques Jan. 21:</b> [Kennedy Autograph Signature] Kennedy, John F. <i>Profiles in Courage.</i> New York Harper & Brothers, (1956).<br>$1,200 – 1,500
    <b>Case Antiques Jan. 21:</b> Sam Houston signed land document, granting Elias Riddle 100 acres in Bledsoe County, Tennessee "in the grassy cove…" dated February 22, 1828.<br>$1,000 – 1,200
    <b>Case Antiques Jan. 21:</b> "The State of Kentucky with Adjoining Territories" Map, by John Payne, engraved by John Scoles, published by John Low, New York, 1800. $500 – 700
    <b>Case Antiques: Winter Art and Antiques Auction. January 21, 2017</b>
    <b>Case Antiques Jan. 21:</b> Civil War era letter and 4 carte de visites, including Confederate Generals. $300 – 500
    <b>Case Antiques Jan. 21:</b> 12 Bank of East Tennessee Pre Civil War Bills. $350 – 450
    <b>Case Antiques Jan. 21:</b> 2 Early Homeopathy books by Alva Curtis. $300 – 400

Rare Book Monthly

Articles - August - 2011 Issue

The ABA Takes On Amazon

Salestaxad

An ad from the Alliance for Main Street Fairness (which includes the ABA).

In June, we reported on a major sales tax battle taking place in the hinterlands between the world's largest online bookseller, Amazon.com, and various American states. The ABA (American Booksellers Association) has weighed in heavily on this issue, and it strongly opposes the position taken by Amazon. The ABA is an association of independent, storefront booksellers founded in 1900. The issue is whether Amazon, and other online retailers, should be required to collect sales tax in states where they do not have a physical presence. This is no small issue, with estimates well into the billions annually said to be at stake. On one side are revenue-starved states and bricks and mortar retailers, ranging from small independents such as those represented by the ABA, to large chains like Wal-Mart and Target; on the other are online retailers such as Amazon and Overstock.com and some anti-tax groups.

 

We all know the issue. When you buy at a store, you pay your state and local sales tax (if there is one). When you buy online, unless that online retailer has a store or some physical presence in your state, you do not. Naturally, local retailers see that as a competitive disadvantage. They have to charge more to cover the tax, encouraging consumers to buy from the out of state online retailer instead. They want a "level playing field," that is, they want online retailers to be compelled to collect local sales taxes just as they must do.

 

Electronic retailers object to having to collect sales tax primarily on the grounds of complexity. Forty-five states impose sales taxes, each at its own rate. But that is not all. Hundreds of municipalities also charge sales taxes at varying rates. Then, add to that each state has its own list of items that are and are not subject to sales tax. The permutations are in the thousands.  The online retailer must compute and charge the correct amount on those items subject to tax for each jurisdiction and then make payments to at least 45 separate taxing authorities. Meanwhile, the local store charges just one rate on one set of taxable items.

 

States have long wanted mail order (and now online) retailers to collect their sales taxes. For them, it's a revenue, rather than a fairness issue. However, the Supreme Court has struck down state attempts to force out-of-state retailers to collect taxes on the grounds that the task of collecting varying sales taxes puts an unacceptable burden on interstate commerce, constitutionally the purview of the federal government. So, years ago, it said that an out-of-state retailer could only be compelled to collect a state's sales tax if it had a "nexus" with that state. "Nexus" has generally been considered some sort of physical presence within the state, such as a store. That is why a Wal-Mart online will charge you sales tax but Amazon won't. Wal-Mart has a store in your state; Amazon does not.

 

In 1992, the Supreme Court (in the Quill case) modified its earlier decision to open one more option for states to collect sales tax. Since interstate commerce is a federal responsibility, the Court said that the federal government could compel internet retailers to collect state sales taxes, even if the states themselves could not. So far, the federal government has declined this invitation.

 

For years, this issue stayed on the backburner, politicians loathe to push for taxing internet purchases as taxes are not popular with the public. "Main Street" may have felt it was treated unfairly, but consumers are glad for any break they can get. However, with the recent severe recession, coupled with decreasing federal aid, states have been desperate to find new sources of revenue. They are looking at these billions of dollars in lost sales tax revenue and trying to find a way to collect them.

 

The most obvious answer, short of convincing Congress to help, is to uncover innovative ways of finding "nexus" between the internet company and their state. Warehouses, and local "agents," have topped the list of new forms of claimed "nexus."

 

Enter Amazon. No one is a bigger online retailer, and no one has objected more strenuously to efforts to require the collection of sales taxes on internet purchases. Amazon plays hardball. Amazon, through a separate corporation, controlled a warehouse in Texas, opened to reduce shipping costs. After a couple of years, Texas yelled "nexus" and sent Amazon a bill. Amazon shuttered its Texas warehouse and laid off its local employees. Nexus no more. Amazon demanded the Governor of Tennessee agree not to deem warehouses to be a "nexus" as a precondition to opening one in that state.


Posted On: 2011-08-02 00:00
User Name: maquetanddumas

An absurd position for brick-and-mortar stores. Instead of whining about long-standing intrastate and interstate commerce laws, these shops


Rare Book Monthly

  • <b>Now in press: 19th Century Shop’s Catalog 170 Great Books and Photos. Please inquire for a copy.</b>
    <b>19th Century Shop.</b> <i>The First American Magna Carta. English Liberties.</i> Boston, 1721.
    <b>19th Century Shop.</b> Babbage presentation to Peel, the man who killed the Difference Engine 1832
    <b>19th Century Shop.</b> The Stamp Act. 1765
    <b>Now in press: 19th Century Shop’s Catalog 170 Great Books and Photos. Please inquire for a copy.</b>
    <b>19th Century Shop.</b> Central Park Photographs by Prevost 1862
    <b>19th Century Shop.</b> Salem Witch Trials. Wonders of the Invisible World 1693
    <b>19th Century Shop.</b> Mammoth print of Millie-Christine, "The Carolina Twins" c. 1868
  • <b>Swann Auction Galleries, Jan 26: Alphonse Mucha & Masters of Art Nouveau: The Harry C. Meyerhoff Collection</b>
    <b>Swann Auction Galleries, Jan 26:</b> Alphonse Mucha, <i>Princezna Hyacinta</i>, 1911. $15,000 to $20,000.
    <b>Swann Auction Galleries, Jan 26:</b><br><i>Les Maîtres de l'Affiche</i>, 5 volumes, Paris, 1896-1900.<br>$35,000 to $50,000.
    <b>Swann Auction Galleries, Jan 26:</b> Alphonse Mucha, <i>Job</i>, 1896.<br>$15,000 to $20,000.
    <b>Swann Auction Galleries, Jan 26: Alphonse Mucha & Masters of Art Nouveau: The Harry C. Meyerhoff Collection</b>
    <b>Swann Auction Galleries, Jan 26:</b> Alphonse Mucha, <i>Bleuze - Hadancourt Parfumeur</i>, circa 1899.<br>$15,000 to $20,000.
    <b>Swann Auction Galleries, Jan 26:</b> Alphonse Mucha, <i>Lygie</i>, 1901. $12,000 to $18,000.
    <b>Swann Auction Galleries, Jan 26:</b> Henri de Toulouse-Lautrec, <i>Babylone d'Allemagne</i>, 1894.<br>$30,000 to $40,000.
    <b>Swann Auction Galleries, Jan 26: Alphonse Mucha & Masters of Art Nouveau: The Harry C. Meyerhoff Collection</b>
    <b>Swann Auction Galleries, Jan 26:</b> Alphonse Mucha, <i>Zodiac / La Plume</i>, 1896. $15,000 to $20,000.
    <b>Swann Auction Galleries, Jan 26:</b> Alphonse Mucha, <i>The Seasons</i>, 4 panels on silk, 1900.<br>$15,000 to $20,000.
    <b>Swann Auction Galleries, Jan 26:</b> Henri de Toulouse-Lautrec, <i>Aristide Bruant dans son Cabaret</i>, 1893. $20,000 to $30,000.
    <b>Swann Auction Galleries, Jan 26: Alphonse Mucha & Masters of Art Nouveau: The Harry C. Meyerhoff Collection</b>
    <b>Swann Auction Galleries, Jan 26:</b> Alphonse Mucha, <i>Monaco / Monte-Carlo</i>, 1897. $12,000 to $18,000.
    <b>Swann Auction Galleries, Jan 26:</b> Alphonse Mucha, <i>Medee / Sarah Bernhardt</i>, 1898. $12,000 to $18,000.
    <b>Swann Auction Galleries, Jan 26:</b> Henri de Toulouse-Lautrec, <i>Confetti</i>, 1894. $40,000 to $60,000.
  • <b>Bonhams: History of Science and Technology. December 7, 2016</b>
    <b>Bonhams Dec. 7:</b> EINSTEIN, ALBERT. <i>Die Grundlage der allgemeinen Relativitätstheorie.</i> Leipzig: Johann Ambrosius Barth, 1916.<br>$80,000 – 120,000
    <b>Bonhams Dec. 7:</b> NEWTON, ISAAC. Autograph Manuscript in English, Signed Integrally ("Isaac Newton"). $50,000 – 70,000
    <b>Bonhams Dec. 7:</b> DARWIN, CHARLES. <i>On the Origin of Species by Means of Natural Selection, or the Preservation of Favoured Races in the Struggle for Life</i>. London: John Murray, 1859. $25,000 – 35,000
    <b>Bonhams: History of Science and Technology. December 7, 2016</b>
    <b>Bonhams Dec. 7:</b> NEWTON, ISAAC. <i>The Mathematical Principles of Natural Philosophy.</i> London: Benjamin Motte, 1729.<br>$20,000 – 30,000
    <b>Bonhams Dec. 7:</b> HEISENBERG, WERNER. Autograph Manuscript entitled "<i>Entwicklung der Theorie der Elementarteilche,</i>” [1964].<br>$15,000 – 25,000
    <b>Bonhams Dec. 7:</b> BERNOULLI, DANIEL. <i>Hydrodynamica, sive De viribus et motibus fluidorum commentarii.</i> Strasbourg: Johann Heinrich Decker for Johann Reinhold Dulsecker, 1738. $5,000 – 7,000
    <b>Bonhams: Voices of the 20th Century. December 7, 2016</b>
    <b>Bonhams Dec. 7:</b> [TARKOVSKY, ANDREI ARSENIEVICH.] STRUGATSKY, BORIS AND ARKADY. Typed Manuscript for <i>Stalker</i>, being the director's working script, 1977. $150,000 – 200,000
    <b>Bonhams Dec. 7:</b> HEMINGWAY, ERNEST. Typed Manuscript of "Marlin Off the Morro: A Cuban Letter," n.p., [1933]. $30,000 – 50,000
    <b>Bonhams Dec. 7:</b> SALINGER, JEROME DAVID. 4 Autograph Letters, 2 of which Signed ("Jerry") and 6 Typed Letters, 2 of which Initialed ("J"). $30,000 – 50,000
    <b>Bonhams: Voices of the 20th Century. December 7, 2016</b>
    <b>Bonhams Dec. 7:</b> PASTERNAK, BORIS LEONIDOVICH. Typed Manuscript Carbon, "Doktor Zhivago," with some typed corrections, Moscow, 1948. $30,000 – 50,000
    <b>Bonhams Dec. 7:</b> MILNE, ALAN ALEXANDER. Autograph Manuscript Signed 3 times ("A.A. Milne"), entitled "Peace with Honour: An Enquiry into the War Convention," 1934.<br>$30,000 – 50,000
    <b>Bonhams Dec. 7:</b> FROST, ROBERT. Autograph Manuscript Signed ("Robert Frost"), titled "Gold for Christmas," 1952. $15,000 – 20,000
  • <b>Daniel Crouch Rare Books</b><br>SAXTON, Christopher. <i>The Travellers Guide being the best Mapp of the Kingdom of England and Principality of Wales</i>. London, [1583, but c.1716].
    <b>Daniel Crouch Rare Books</b><br>VISSCHER, Claes Jansz. <i>Novissima et Accuratissima Leonis Belgici</i>. Amsterdam, Claes Jansz Visscher, [1611-1621 or later].
    <b>Daniel Crouch Rare Books</b> PTOLEMAEUS, Claudius. <i>Decima Asie Tabula</i>. Ulm, Lienhart Holle, 16 July 1482.
    <b>Daniel Crouch Rare Books</b><br>WIT, Frederick de, and Gerard VALK. <i>Orbis Terrarum Nova et Accurata Tabula</i>. Amsterdam, Gerard Valk, [c.1690-1700].
    <b>Daniel Crouch Rare Books</b><br>APIANUS, Petrus. <i>Astronomicum Caesareum</i>. Ingolstadt, Peter Apian, 1540.
    <b>Daniel Crouch Rare Books</b><br>CASSINI, Jean-Dominique. <i>Carte de la Lune</i>. Paris, Jean-Dominique Cassini, 1787.
    <b>Daniel Crouch Rare Books</b> PTOLEMAEUS, Claudius. <i>Geographicae enarrationis libri octo</i>. Argentoragi, 1525.
    <b>Daniel Crouch Rare Books</b><br>[SAXTON, Christopher]. <i> [An Atlas of England and Wales]</i>. [London, Christopher Saxton, 1579].
    <b>Daniel Crouch Rare Books</b> Commission des sciences et arts d'Egypte. <i>Description de l’Égypte</i>… Paris, Imprimerie impériale - Imprimerie royale, 1809-1828.
    <b>Daniel Crouch Rare Books</b> CHURCHMAN, John. <i>To George Washington President of the United States of America this Magnetic Atlas or Variation Chart is humbly inscribed by John Churchman</i>. Philadelphia, 1790.
    <b>Daniel Crouch Rare Books</b><br>APIANUS, Petrus. <i>Tipus Orbis Universalis</i>. Vienna, Johannes Camertius, 1520.
    <b>Daniel Crouch Rare Books</b><br>LORIOT, A[uguste], [after] Nicolas LANE. <i>[Pocket globe]</i>. London, 65 New Bond Street, 1809.
    <b>Daniel Crouch Rare Books</b><br>BLAEU, Johannes. <i>Grooten Atlas</i>. Amsterdam, Joan Blaeu, 1662-1665.
    <b>Daniel Crouch Rare Books</b><br>INGEBORG BRUN, Emmy. <i>Mars efter Lowell’s Glober 1894-1914</i>. Denmark, [c1915].
    <b>Daniel Crouch Rare Books</b><br>LUTHER, Martin. <i>Der vierde Teil aller Bücher vnd Schrifften des thewren seligen Mans</i>. Gedruckt zu Jhena, Durch Christian Rödinger, 1556.

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