• <b>Swann Auction Galleries May 26: Maps & Atlases, Natural History & Color Plate Books.</b>
    <b>Swann Auction Galleries May 26:</b> Isaak de Graaf, manuscript map of Java, ink & watercolor on vellum, 1743. $180,000 to $220,000.
    <b>Swann Auction Galleries May 26:</b> Maria Sibylla Merian, <i>Histoire générale des insectes de Surinam</i>,<br>72 hand-colored plates, Paris, 1771. $60,000 to $90,000.
    <b>Swann Auction Galleries May 26:</b> James Gillray, <i>The Plumb-pudding<br>in danger</i>, hand-colored etching, London, 1805. $8,000 to $12,000.
    <b>Swann Auction Galleries May 26: Maps & Atlases, Natural History & Color Plate Books.</b>
    <b>Swann Auction Galleries May 26:</b> Visscher, Composite atlas with 73 maps in original hand-color in full, Amsterdam, after 1716.<br>$20,000 to $30,000.
    <b>Swann Auction Galleries May 26:</b> Mahmud Raif Efendi, <i>Cedid atlas tercümesi</i>, 25 hand-colored maps, Istanbul, 1803-1804.<br>$40,000 to $60,000.
    <b>Swann Auction Galleries May 26:</b> John James Audubon, <i>The Birds of America</i>, 7 volumes, 1839-44. $30,000 to $50,000.
    <b>Swann Auction Galleries May 26: Maps & Atlases, Natural History & Color Plate Books.</b>
    <b>Swann Auction Galleries May 26:</b><br>A.B. Frost, <i>Shooting Pictures</i>, 12 chromolithographs, New York, 1895. $4,000 to $6,000.
    <b>Swann Auction Galleries May 26:</b> John Senex, <i>A New General Atlas</i>,<br>33 engraved maps & town plans, London, 1721. $10,000 to $15,000.
    <b>Swann Auction Galleries May 26:</b> Elihu Barker & Mathew Carey, <i>A Map of Kentucky from Actual Survey</i>, Philadelphia, circa 1794.<br>$10,000 to $15,000.
  • <b>19th Century Shop.</b> DARWIN, CHARLES. Iconic signed Darwin photograph "I like this photograph much better than any other which ..."
    <b>19th Century Shop.</b> DARWIN, CHARLES. <i>Autograph Letter Signed</i>. Early Unpublished Darwin letter on the races of man.
    <b>19th Century Shop.</b> WRIGHT, WILBUR. Experiments and Observations in Soaring Flight. Journal of the Western Society of Engineers 8, no. 4 (August, 1903).
    <b>19th Century Shop.</b> EINSTEIN, ALBERT. <i>The Meaning of Relativity.</i> FIRST EDITION IN ENGLISH. Signed and dated Oxford 1931.
    <b>19th Century Shop.</b> GARDNER, ALEXANDER. Antietam Bridge, Maryland. "One of the memorable spots in the history of the war."
  • <b>Skinner Fine Books & Manuscripts <i>online</i> | May 18-26 | skinnerinc.com</b>
    <b>Skinner Auction | May 18-26:</b> <br>Lot 1051: Keller, Helen (1880-1968) Autograph Letter Signed and Cabinet Card, est. $3,000-5,000
    <b>Skinner Auction | May 18-26:</b> <br>Lot 1108: Washington, George (1732-1799) Military Discharge Signed, Headquarters, Newburgh, New York, 7 June 1783, est. $7,000-9,000
    <b>Skinner Auction | May 18-26:</b> <br>Lot 1131: Bayes, Jessie (1876-1970) Illuminated Manuscript, <i>Six Poems from Gitanjali by Rabindranath Tagore</i>. London, 1917, est. $15,000-17,000
    <b>Skinner Fine Books & Manuscripts <i>online</i> | May 18-26 | skinnerinc.com</b>
    <b>Skinner Auction | May 18-26:</b> <br>Lot 1144: Darwin, Charles (1809-1882) <i>On the Origin of Species by Means of Natural Selection, or the Preservation of Favoured Races in the Struggle for Life</i>. London: Murray, 1859, est. $60,000-80,000
    <b>Skinner Auction | May 18-26:</b> <br>Lot 1170: Fossati, Giorgio (1706-1778) <i>Raccolta di Varie Favole Delineate, ed Incise in Rame</i>. Venice: Carlo Pecora, 1744, est. $5,000-7,000
    <b>Skinner Auction | May 18-26:</b> <br>Lot 1224: Nielsen, Kay (1886-1957) <i>East of the Sun and West of the Moon, Old Tales from the North</i>. London: Hodder & Stoughton, 1914,<br> est. $5,000-7,000
    <b>Skinner Auction | May 18-26:</b> <br>Lot 1284: Audubon, John James (1785-1851) <i>American Flamingo</i>. [from] <i>The Birds of America</i>, New York: Bien, 1860, est. $10,000-15,000
  • <b>Bonhams Fine Books and Manuscripts, 8 June 2016, New York</b>
    <b>Bonhams June 8:</b> Lot 1. ARISTOTLE. 384-322 B.C.E. De animalibus [De historia animalium. De partibus animalium. De generatione animalium.] US$ 300,000-500,000.
    <b>Bonhams June 8:</b> Lot 44. ARIOSTO, LUDOVICO. 1474-1533. Orlando Furioso in English Heroical Verse, by John Haringto[n]. [London: Richard Field, 1591.] US$ 70,000-90,000.
    <b>Bonhams June 8:</b> Lot 183. HARRISON, William Henry. Document Signed AS PRESIDENT ("W.H. Harrison"). US$ 40,000-60,000.
    <b>Bonhams June 8:</b> Lot 116. <br>ALI, MUHAMMAD. B.1942. U.S. Passport Signed ("Muhammad Ali") Twice, [Dublin, July 19, 1972].<br>US$ 25,000-35,000.
    <b>Bonhams June 8:</b> Lot 52. Bible In English. [Mearne, Samuel, binder.] The Holy Bible containing the bookes of the Old & New Testament. US$ 25,000-35,000.
    <b>Bonhams June 8:</b> Lot 130. EARHART, Amelia. 1897-1937. Archive of material on the purchase and outfitting of Earhart's Lockheed Electra 10e. US$ 15,000-20,000.
    <b>Bonhams June 8:</b> Lot 85. BURTON, Virginia Lee. 1909-1968. The Little House. Boston: Houghton Mifflin, 1942. US$ 15,000-20,000.
    <b>Bonhams London June 15.</b> Lot 68. CAMERON (Julia Margaret) Kate Keown [No. 5 Of Series of Twelve Lifesized Heads], [1866]. <br>£30,000-50,000.
    <b>Bonhams London June 15.</b> Lot 98. Karl Marx. Das Kapital. Kritik der politischen Oekonomie... Erster Band, FIRST EDITION, 1867.<br>£80,000-120,000.
    <b>Bonhams London June 15.</b> Lot 111. Isaac Newton Autograph manuscript, in English, headed "The Question stated about abstaining from blood". £50,000-70,000.
    <b>Bonhams London June 15.</b> Lot 112. Nobel Prize for discovering isotopes in stable elements, awarded to F.W. Aston in 1922. £200,000-400,000.
    <b>Bonhams London June 15.</b> Lot 140. Kay Nielsen (Prince Bismarck discovering the soldier), 1913. £15,000-20,000.

Rare Book Monthly

Articles - October - 2011 Issue

Amazon and California Reach Surprising Compromise on Sales Tax

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Gov. Jerry Brown signs Amazon compromise legislation.

A long-running contentious and caustic battle over sales taxes between online retailer Amazon.com and the state of California came to a quick and unexpected resolution last month. Among those lined up against Amazon, the world's largest bookseller, in this epic struggle was the American Booksellers Association, a trade organization of independent, bricks and mortar bookstores. Considering the vehemence with which Amazon had fought a requirement that they collect sales taxes, it is surprising how suddenly they backed down, in return for a one-year delay.

California, like many states, has long sought to require out-of-state internet and catalogue retailers to collect sales taxes on sales made to customers within their state. However, a decades-old Supreme Court decision has prevented the imposition of a tax-collecting requirement on out-of-state retailers unless that retailer has some sort of “nexus” with the state. “Nexus” has generally been thought of as a physical presence within the state, such as a store, office or warehouse. While chain stores, such as Wal-Mart and Target, have to collect sales taxes even on their internet sales because they have physical stores in most if not all states, internet-only retailers like Amazon do not. As long as they avoid placing warehouses and the like in a state, they do not have to collect the local sales tax.

This has long been a major bone of contention for two parties – the states, who lose enormous amounts of tax money, and local retailers, who believe they are at a competitive disadvantage since they must collect sales tax. The issue has simmered below the surface for decades, but recent state and local budget crises around the nation have led states to aggressively pursue this lost revenue. Technically, local residents are supposed to pay sales tax anyway. There are laws on the books in every state that require residents to self-assess and pay a “use tax,” an amount equivalent to the sales tax, when they purchase from an out-of-state retailer that does not collect their local tax. The reality is, however, that very few people ever pay this tax, something in the 1% range.

Earlier this year, California began to ramp up the pressure on Amazon. It passed a bill stating that local “affiliates,” people with websites that direct traffic to Amazon.com, would be considered agents of Amazon, thereby creating “nexus” with the state. Amazon cried foul and immediately severed its relations with its California affiliates. It then threatened to go over the head of the legislature and appeal directly to the voters, through a voter initiative, to repeal the legislation. Meanwhile, Amazon also held out a carrot to California. It promised to build several warehouses in the state and hire thousands of workers if California would lay off on the tax collecting requirement. This approach had worked earlier in Tennessee. California was not biting. California wants its sales tax revenue, and was determined to make life miserable for Amazon unless it complied.

And so, Amazon blinked. California is a huge market for Amazon, apparently far and away its largest. Amazon did not want to lose its affiliates. Perhaps even more importantly, Amazon wants to get physical with the state. The offer of warehouses and jobs was not merely a ploy to get out of collecting sales taxes. Local warehouses enable the company to significantly reduce shipping costs, and provide the quicker delivery service needed to compete with local stores for impatient customers. Amazon felt a need to be in California, and perhaps also thought it saw the writing on the wall in terms of its ability to forever avoid collecting sales taxes. So, for a one-year reprieve, Amazon agreed to begin collecting sales taxes in California in 2012. Additionally, it agreed to cancel its plan to place a referendum repealing the law on the ballot.

That reprieve may appear somewhat costly for California. It is estimated the state will lose $200 million in sales tax collections over the next year, with municipalities losing a similarly large sum. However, the reality is that without an agreement, Amazon was unlikely to collect the tax anyway, so California may not have lost anything, and faced still more lost revenue a year from now if the case dragged on.

Once California and Amazon reached an understanding, the state legislature repealed the legislation that set in place the expanded definition of “nexus” designed to ensnare Amazon. Governor Jerry Brown enthusiastically signed the bill. The Governor pronounced, “This landmark legislation not only levels the playing field between online retailers and California’s brick-and-mortar businesses, it will also create tens of thousands of jobs and inject hundreds of millions of dollars back into critical services like education and public safety in future years.” Anyone who has followed California's recent financial issues realizes the state sorely needs both.

Meanwhile, Amazon echoed its support for the compromise. In a written statement, Amazon Vice President of Global Policy Paul Misener stated, “This bipartisan, win-win legislation will allow Amazon to bring thousands of jobs and hundreds of millions of investment dollars to California, and welcome back to work tens of thousands of California-based advertising affiliates." It is anticipated Amazon will be welcoming back its California affiliates almost immediately.

Rare Book Monthly

  • <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 552. Zoologie. Merian, Maria Sibylla. De Europische insecten ... Estimate 32000 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 32. (Horae beatae maria virginis.)-(Hours for use of Paris) presented a lusaige hours of Paris. Gedrucktes Stundenbuch auf Pergament. Estimate 10000 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 15. Inkunabeln. Curtius Rufus, Quintus. Third known edition.<br>Estimate 7000 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 145. Atlanten - China. Philippe Vandermaelen. Atlas Universel de Géographie Physique, Politique, Statistique et Minéralogique. Estimate 6000 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 144. Atlanten. Seutter, Matthäus. Nordenskiöld 283. Phillips 3494. Estimate 4500 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 864. Mulinari, Stefano. Disegni originali d'eccellenti pittori esistenti nella Real Galleria ... <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 864. Mulinari, Stefano. Disegni originali d'eccellenti pittori e
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 29. Reisch, Gregor. Margarita philosophica (with a (m ) addition new timber. Estimate 3000 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 37. Antiphonar. Proprium Officium Defuntoru. Ad versperas. Ana. Estimate 2500 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 11. Einbände. Fünf Werke der lateinischen Klassik. Amsterdam, Blaeu 1630-1632. Estimate 1800 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 87. Zirardini, Gaetano Conte. Comparazione fra le luminose gesta dell'imperatore Carlo V. con quelle dell'imperatore Francesco I. d'Austria. Estimate 1500 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 432. Fische. Couch, Jonathan. A history of the fishes of the British Islands. 4 Bde. Mit 252 handkolor. Estimate 1200 €.
    <b>Jeschke Van Vliet Berlin May 27:</b><br>Lot 950. Arp, Hans. Mondsand. Gedichte. Mit 7 Original-Radierungen von Hans Arp. Estimate 1200 €.
  • <b>Seth Kaller:</b> Leaves from<br>George Washington's Own Draft <br>of His first Inaugural Address. An Extraordinary Rarity!
    <b>Seth Kaller:</b> Declaration of Independence: Benjamin Tyler 1818 - First Print with Facsimile Signatures.
    <b>Seth Kaller:</b> Thomas Jefferson Signed Act of Contress Authorizing Alexander Hamilton to Complete Famous Portland Maine Lighthouse.
    <b>Seth Kaller:</b> Emanuel Leutze. Silk Flag Banner designed by Leutze, created by Tiffany & Co., and presented to Gen. John A. Dix, 1864.
    <b>Seth Kaller:</b> The "greatest of early American maps … a masterpiece" (Corcoran). Thomas Holme.
    <b>Seth Kaller:</b> Lincoln Summons His Cabinet for a Historic Meeting to Discuss Compensated Emancipation.
    <b>Seth Kaller:</b> Albert Einstein. Autograph Letter Signed. Einstein Counsels His Son ... Meaning of Life.
    <b>Seth Kaller:</b> Normal Rockwell. Painting/Drawing Signed. Rockwell's "Barbeshop Quartet", 1936.
    <b>Seth Kaller:</b> Frederick Douglass. Autograph Letter Signed to unknown correspondent. Washington, D.C.
    <b>Seth Kaller:</b> Harry Truman. Autograph Manuscript Notebook for Kansas City Law School Night Class.
    <b>Seth Kaller:</b> Robert E. Lee. Autograph Letter Signed, June 11, 1782. Hours after the Battle of Culpeper Court House, Lee Escapes Again.
    <b>Seth Kaller:</b> George Washington. Letter Signed, as Commander-in-Chief, Continental Army, to Elias Dayton, Headquarters, [Newburgh, N.Y.], June 11, 1782.

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