• <b>Cowan’s Auctions: Property of N. Flayderman & Co. and Select Additions. February 21, 2017</b>
    <b>Cowan’s, Feb. 21:</b> Darlinghurst Gaol Photographic Prisoner Records Featuring Australian Bushranger, Frank Gardiner Plus Other Convicted Felons, Ca 1873-1874.<br>$8,000 - $10,000
    <b>Cowan’s, Feb. 21:</b> USRC <i>Bear</i> Log Books Under the Direction of Captain Michael A. Healy, One Documenting the Important 1892 Season, Set of Eight. <br>$8,000 - $10,000
    <b>Cowan’s, Feb. 21:</b> Rare & Important Album Containing CDVs & Cabinet Cards of Wells Fargo Highway Men, Train Robbers, & Other Criminals. $7,000 - $10,000
    <b>Cowan’s Auctions: Property of N. Flayderman & Co. and Select Additions. February 21, 2017</b>
    <b>Cowan’s, Feb. 21:</b> Extraordinary Barbary Wars-Era, United States Naval Officer's POW Diary, Ca 1803-1805. $6,000 - $8,000
    <b>Cowan’s, Feb. 21:</b> <i>Charleston Mercury Extra</i>, Rare Broadside Announcing South Carolina Secession, December 1860. $5,000 - $10,000
    <b>Cowan’s, Feb. 21:</b> <i>Washington in Danger!</i>, Early Civil War Political Broadside, 1861. $500 - $700
    <b>Cowan’s Auctions: Property of N. Flayderman & Co. and Select Additions. February 21, 2017</b>
    <b>Cowan’s, Feb. 21:</b> <i>Sprague Light Cavalry</i>, Civil War Recruiting Broadside. $2,000 - $2,500
    <b>Cowan’s, Feb. 21:</b> <i>Come and Join Us Brothers</i> Very Rare Civil War Colored Troops Recruitment Broadside. $5,000 - $7,000
    <b>Cowan’s, Feb. 21:</b> <i>Men of Color, To Arms! To Arms! Now or Never,</i> Exceptionally Rare Civil War Recruitment Broadside. <br>$5,000 - $10,000
    <b>Cowan’s Auctions: Property of N. Flayderman & Co. and Select Additions. February 21, 2017</b>
    <b>Cowan’s, Feb. 21:</b> Civil War Albumen Photograph of Soldiers Posed with a Six-Pound Gun. $600 - $800
    <b>Cowan’s, Feb. 21:</b> General Douglas MacArthur, Romantic Letter to his Future Wife Plus Other Scandalous Correspondence. $8,000 - $10,000
    <b>Cowan’s, Feb. 21:</b> Cpt. George E. Albee, MOH Recipient, Extensive Archive Featuring 1869 Indian Wars Journal. $10,000 - $15,000
  • <b>Bonhams, March 9. Fine Books and Manuscripts, Including the Kennedy Years</b>
    <b>Bonhams Mar. 9:</b> BROWNING, ELIZABETH BARRETT. Autograph Manuscript Initialed ("E.B.B."), being the working notebook for the poems contained in <i>The Seraphim and Other Poems</i>. $400,000 to 600,000
    <b>Bonhams Mar. 9:</b> WILDE, OSCAR. Two leaves, pp 31-34, from the first appearance of <i>The Picture of Dorian Gray in Lippincott's Monthly Magazine for July, 1890</i>, with Wilde's autograph revisions. $40,000 to 60,000
    <b>Bonhams Mar. 9:</b> SHAKESPEARE, WILLIAM. <i>Comedies, Histories and Tragedies; Published according to the true Originall Copies. Second Impression. [THE SECOND FOLIO.]</i> $200,000 to 300,000
    <b>Bonhams, March 9. Fine Books and Manuscripts, Including the Kennedy Years</b>
    <b>Bonhams Mar. 9:</b> KENNEDY, JOHN FITZGERALD. Photograph Signed ("John F. Kennedy") and Inscribed, 8 x 10 inch gelatin silver print, of Senator Kennedy and Miss Barelli, at the swearing of the secretarial oath for Miss Barelli. $1,200 to 1,800
    <b>Bonhams Mar. 9:</b> COOPER, JAMES FENIMORE. Autograph Manuscript, being Chapter XXVII of <i>Afloat and Ashore</i>. $15,000 to 20,000
    <b>Bonhams Mar. 9:</b> IRVING, WASHINGTON. Autograph Manuscript, being Chapter 20 from Volume IV of <i>The Life of George Washington</i>. $20,000 to 30,000
    <b>Bonhams, March 9. Fine Books and Manuscripts, Including the Kennedy Years</b>
    <b>Bonhams Mar. 9:</b> VERNE, JULES. Autograph Manuscript Signed ("Jules Verne"), being the complete short story "<i>Une fantaisie de docteur Ox</i>". $100,000 to 150,000
    <b>Bonhams Mar. 9:</b> ALCHEMY. <i>[The Crowning of Nature, or Coronatio Naturae.]</i> Original alchemical manuscript on paper, ruled in red, with watermark of the arms of Schieland. $100,000 to 150,000
    <b>Bonhams Mar. 9:</b> DE JODE, CORNELUS. 1568 - 1600. <i>Quivirae Regnu, Cum Alija Versus Borea</i>. [Antwerp: Arnoldum Coninx, 1593]. $7,000 to 10,000
    <b>Bonhams, March 9. Fine Books and Manuscripts, Including the Kennedy Years</b>
    <b>Bonhams Mar. 9:</b> HOOKER, JOSEPH DALTON. <i>The Rhododendrons of Sikkim-Himalaya; Being an Account, Botanical and Geographical, of the Rhododendrons Recently Discovered in the Mountains of Eastern Himalaya</i>… $7,000 to 10,000
    <b>Bonhams Mar. 9:</b> CATLIN, GEORGE. <i>North American Indian Portfolio. Hunting scenes and amusements of the Rocky Mountains and prairies of America. From drawings and notes of the author, made during eight years' travel.</i> $20,000 to 30,000
    <b>Bonhams Mar. 9:</b> LINCOLN, ABRAHAM. HESLER, ALEXANDER. Platinum print, 8 3/4 x 6 3/4 in, of a beardless Lincoln, 1860.<br>$2,000 to 3,000
  • <b>Lawbook Exchange:</b> Jodocus of Erfurt. Vocabularius. Strasbourg, 1500. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Magna Carta Printed in Letters of Gold. London, 1816. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Manuscript. Laws of the Forest, 1632-1638. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Manuscript. NYC Police Blotter, 1864. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Tucker's Blackstone, first edition. Philadelphia, 1803. 5 vols. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Trial of the 12 Spanish Pirates. Boston, 1834. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Broadside. Sentences of Prisoners Tried at Devon... Devonport, 1828. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Fitzherbert. Heavily annotated copy of La Nouvelle Natura Brevium. London, 1553. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Gregory IX. Decretalium. Basel, 1511. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Edgar, Lawes Resolutions of Womens Rights, first book on this subject. London, 1632. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Hamilton, Madison, Jay. The Federalist. Leaf book with an original leaf from the first edition, 1788. See at the 2017 NY ABAA Book Fair Booth C-22
    <b>Lawbook Exchange:</b> Catalogue 85. Recently Acquired Books, Manuscripts & Ephemera
  • <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.

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>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>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, Mar 9: Early Printed, Medical, Scientific & Travel Books</b>
    <b>Swann Auction Galleries, Mar 9:</b> Single leaf from a paper copy of the Gutenberg Bible, Mainz, 1455, in a copy of Newton's <i>A Noble Fragment</i>. $40,000 to $60,000.
    <b>Swann Auction Galleries, Mar 9:</b> Immanuel Kant, <i>Critik der reinen Vernunft</i>, first edition, Riga, 1781. $8,000 to $12,000.
    <b>Swann Auction Galleries, Mar 9:</b> Hans Holbein, <i>The Images of the Old Testament</i>, with 94 woodcut illustrations, first edition in English, Lyon, 1549. $10,000 to $15,000.
    <b>Swann Auction Galleries, Mar 9: Early Printed, Medical, Scientific & Travel Books</b>
    <b>Swann Auction Galleries, Mar 9:</b> Samuel Johnson, <i>A Dictionary of the English Language</i>, first edition, London, 1755. $6,000 to $9,000.
    <b>Swann Auction Galleries, Mar 9:</b><br>John Milton, <i>Paradise Lost</i>, first edition, London, 1668.<br>$6,000 to $9,000.
    <b>Swann Auction Galleries, Mar 9:</b> Antonio de Guevara, <i>The Dial of Princes</i>, London, 1568.<br>$3,000 to $5,000.
    <b>Swann Auction Galleries, Mar 9: Early Printed, Medical, Scientific & Travel Books</b>
    <b>Swann Auction Galleries, Mar 9:</b> <i>Oraciones de los SS. Mysterios Gloriosos y Dolorosos</i>, manuscript in Spanish, Brussels, 1676.<br>$3,000 to $5,000.
    <b>Swann Auction Galleries, Mar 9:</b><br>Jan Nieuhoff, et al., <i>An Embassy from the East-India Company... to the Grand Tartar Cham, Emperour of China, </i>London, 1671. 4,000 to $6,000.
    <b>Swann Auction Galleries, Mar 9:</b> Moses Maimonides, <i>Ha-Higayon... Logica</i>, first edition, Basel, 1527.<br>$800 to $1,200.
    <b>Swann Auction Galleries, Mar 9: Early Printed, Medical, Scientific & Travel Books</b>
    <b>Swann Auction Galleries, Mar 9:</b> Petrus Berchorius, <i>Liber Bibliae moralis</i>, fourth edition of the first volume, Cologne, 1477.<br>$10,000 to $15,000.
    <b>Swann Auction Galleries, Mar 9:</b> Niccolò Machiavelli, <i>The Florentine Historie</i>, first edition in English, London, 1595. $3,000 to $5,000.
    <b>Swann Auction Galleries, Mar 9:</b><br>Sir Philip Sidney, <i>The Countesse of Pembrokes Arcadia</i>, third edition, London, 1598. $3,000 to $5,000.

Article Search

Archived Articles

Ask Questions