• <b>Ketterer Kunst Hamburg: Rare Books Auction on November 20th</b>
    <b>Ketterer Rare Books Nov. 20:</b><br><i>Biblia latina</i>, Nuremberg 1475. <br>Est: €18,000
    <b>Ketterer Rare Books Nov. 20:</b><br>Latin and French Book of Hours, Paris around 1490. Est: €60,000
    <b>Ketterer Rare Books Nov. 20:</b><br>P. J. Redouté, <i>Les Roses</i>, Paris 1828-29. Est: €12,000
    <b>Ketterer Kunst Hamburg: Rare Books Auction on November 20th</b>
    <b>Ketterer Rare Books Nov. 20:</b><br>G. W. Knorr, <i>Deliciae Naturae Selectae</i>, Doordrecht 1771. Est: €10,000
    <b>Ketterer Rare Books Nov. 20:</b><br>J. J. Spalowsky, <i>Beytrag zur Naturgeschichte der Vögel</i>, Vienna 1790-92. Est: €20,000
    <b>Ketterer Rare Books Nov. 20:</b><br>H. A. Châtelain, <i>Atlas historique</i>, Amsterdam 1718-20. Est: €20,000
    <b>Ketterer Kunst Hamburg: Rare Books Auction on November 20th</b>
    <b>Ketterer Rare Books Nov. 20:</b><br>K. Rasmussen, Thule-expedition, around 1925-33. Est: €28,000
    <b>Ketterer Rare Books Nov. 20:</b><br>E. Cerillo, <i>Dipinti murali di Pompei</i>, Napels 1886. Est: €3,000
    <b>Ketterer Rare Books Nov. 20:</b><br>W. Shakespeare, <i>The plays</i>, London 1807. Est: €1,500
    <b>Ketterer Kunst Hamburg: Rare Books Auction on November 20th</b>
    <b>Ketterer Rare Books Nov. 20:</b><br>G. Klimt, <i>Das Werk</i>, Vienna 1914. Est: €15,000
    <b>Ketterer Rare Books Nov. 20:</b><br><i>International Exhibition of Modern Art</i>, New York 1926. Est: €3,500
    <b>Ketterer Rare Books Nov. 20:</b><br><i>Arp – Delaunay – Magnelli – Taeuber-Arp</i>, Paris 1950. Est: €1,500
  • <b>Swann Auction Galleries Dec 5:<br>Maps & Atlases, Natural History & Color Plate Books</b>
    <b>Swann Auction Galleries Dec 5:</b><br>John Norman, <i>The American Pilot</i>, complete copy with 11 folding charts, Boston, 1810. $80,000 to $120,000.
    <b>Swann Auction Galleries Dec 5:</b><br>John Smith, <i>New England</i>, London, 1616. $20,000 to $30,000.
    <b>Swann Auction Galleries Dec 5:</b><br>Plancius Petrus, <i>Orbis Terrarum Typus de Integro Multis in Locis Emendatus</i>, Amsterdam, 1594. $10,000 to $15,000.
    <b>Swann Auction Galleries Dec 5:<br>Maps & Atlases, Natural History & Color Plate Books</b>
    <b>Swann Auction Galleries Dec 5:</b><br>Martin Waldseemüller, <i>Tabula Terre Nove</i>, woodcut, Strasbourg, 1513. $30,000 to $40,000.
    <b>Swann Auction Galleries Dec 5:</b><br>Forlani & Zaltieri, <i>Il Disegno del Discoperto della Noua Franza</i>, Venice, 1566. $30,000 to $50,000.
    <b>Swann Auction Galleries Dec 5:</b><br>Richard Hakluyt, <i>Novus Orbis</i>, first appearance of "Virginia" on a printed map, Paris, 1587. $40,000 to $60,000.
    <b>Swann Auction Galleries Dec 5:<br>Maps & Atlases, Natural History & Color Plate Books</b>
    <b>Swann Auction Galleries Dec 5:</b><br>Pieter van den Keere, <i>Nova Totius Terrarum Orbis Geographica</i>, Amsterdam, 1608. $8,000 to $12,000.
    <b>Swann Auction Galleries Dec 5:</b><br>Abraham Ortelius, <i>Theatrum Orbis Terrarum</i>, Antwerp, 1584. $25,000 to $35,000.
    <b>Swann Auction Galleries Dec 5:</b><br>George B. Goode & Samuel A. Kilbourne, <i>Game Fishes of the United States</i>, New York, 1879. $10,000 to $15,000.
    <b>Swann Auction Galleries Dec 5:<br>Maps & Atlases, Natural History & Color Plate Books</b>
    <b>Swann Auction Galleries Dec 5:</b><br>William Faden, <i>The Province of New Jersey</i>, London, 1777. $10,000 to $15,000.
    <b>Swann Auction Galleries Dec 5:</b><br>James Gillray, <i>The Plumb-Pudding in Danger</i>, hand-colored etching, London, 1805. $8,000 to $12,000.
    <b>Swann Auction Galleries Dec 5:</b><br>Pierre Belon, <i>L'Histoire de la Nature des Oyseaux</i>, with woodcut illustrations, Paris, 1555. $8,000 to $12,000.
  • <b>Announcing a new Books for Sale platform hosted by Biblio!</b>
    <b>List your books simultaneously on Rare Book Hub and Biblio!</b>

Rare Book Monthly

Articles - January - 2012 Issue

Internet Giants Amazon and eBay in a Tax War

Ebaysaleschart

A graph presented by eBay intended to show that it is large retailers, not sales taxes, that hurt.

Two internet behemoths, and two of the largest booksellers in the world, went at it in testimony before the House Judiciary Committee recently. The subject was the collection of out of state sales tax by internet retailers. And here is the surprising thing – each was focused not on their own business interests, but on those of you, the small bookseller or other merchant. You may have found them at times heavy handed and too quick to raise their fees, but on this issue, they are both fighting for you. Oddly, though, they reach totally different conclusions as to what is in your best interests. Those conclusions are as different as are their own personal interests. It's funny how things happen that way.

The issue is whether an online business must collect sales tax on items sold to out of state customers. Right now, the U.S. Constitution, as interpreted by the Supreme Court, says that a state can only require an out of state retailer to collect sales tax from customers within their state if that retailer has some connection to that state, like a store or warehouse located within its boundaries. However, that court has implied that if the federal government passed a law allowing states to demand out of state retailers collect a state's sales tax, regardless of whether they had any presence, then they could be forced to to do so. Naturally, most states would love to have the federal government pass such a law, as they could collect a lot more sales tax money that way. Many consumers probably disagree.

However, we will leave aside the interests of government and consumers, and instead, as Amazon and eBay did in their testimony, focus on the interests of booksellers and other retailers, big and small. Amazon came out strongly for a federal law requiring internet retailers to collect state sales taxes, counterintuitive to their long stonewalling of sales tax collection. Ebay came out just as strongly opposed.

Amazon's position is the more surprising. In his testimony, Amazon's Vice-President for Global Public Policy, Paul Misener, stated that the internet retailer has long supported such federal rules, and that may be the case. However, as states in the past have tried to get Amazon to collect their sales tax, no company has been more adamant in its refusal. The company has closed warehouses in Texas, let go “agents” in other states when those states asserted those were sufficient connections to force Amazon to collect their sales tax. In Tennessee, it demanded the state promise not to find a connection before it agreed to open warehouses and hire workers in that state. In California, up until a few weeks ago, Amazon threatened to put an initiative on the ballot to prevent state officials from requiring sales tax collections on out of state retailers on the basis of such connections. No one has played hardball like Amazon on this issue, so why are they now asking Congress to pass a law that would require them to collect sales tax?

Before attempting to answer this question, let's look at what Amazon said. Mr. Misener stated that passing such legislation would serve the purposes of “protecting states’ rights, addressing the states’ needs, and leveling the playing field for all sellers.” On that last concern, Mr. Misener repeated the argument that so-called “Main Street” retailers have been arguing for years – that they are at a disadvantage to online sellers because they must charge their customers sales tax while the online retailers do not. Tax-free prices are cheaper than taxed ones, hence a competitive advantage. “Fairness among sellers should be created and maintained. Sellers should compete on a level playing field,” Mr. Misener asserted. Then he added, “Congress should not exempt too many sellers from collection, for these sellers will obtain a lasting un-level playing field versus Main Street and other retailers.”

So, going back to the question why Amazon is doing this, many “Main Street” shops might be dubious of their motives. Main Street booksellers have long complained that Amazon was the epitome of the unlevel playing field, using their size and lack of overhead by not having a physical presence on Main Street to undercut and eventually drive them out of business. There has long been the refrain that Amazon, in effect, uses their stores as a showroom. Customers come in to look at the merchandise on Main Street, make their selection, and then go home and order the merchandise for less from Amazon.

Well, not to be suspicious, but behind Amazon's words, they may now see their self-interest coinciding with that of “Main Street” retailers. Amazon has opened up distribution centers in several states to reduce their costs, and they wish to open them in more. They have what may (or may not) be considered “agents” willing to support their site in every state. Meanwhile, the states are pursuing them more aggressively than ever before. Just a few weeks back, Amazon threw in the towel in its dispute with California and agreed to begin collecting California sales tax next September. California has Amazon's largest customer base, and they want to be able to open warehouses close to their customers. The changing situation is forcing Amazon to collect sales taxes in more and more locations, in effect putting them at a competitive disadvantage to smaller internet retailers with a location in just one state. They are starting to feel the pain “Main Street” merchants have felt for years.


Posted On: 2012-01-01 00:00
User Name: George5133

As far as BUYING/SAVING $ and EBAY goes, forget the stock and use the website.

Use a site like Ebuyersedge.com to set up saved searches. You


Posted On: 2012-01-01 00:00
User Name: PhilipCohen

What possible purpose can a 300 character limitation on comments serve? You could add an extra nought. ...


Posted On: 2012-01-02 00:00
User Name: xcergy

Excellent article. Thanks for posting.


Posted On: 2012-01-02 00:00
User Name: PeterReynolds

I'm not an American, and find the idea of going into a shop and paying more than the advertised price insulting and from a Briton's point of


Posted On: 2012-01-02 00:00
User Name: PeterReynolds

We only do that kind of thing in businesses aimed at selling to other businesses, who can offset the tax against taxes collected on their ow


Posted On: 2012-01-02 00:00
User Name: PeterReynolds

What might benefit America as a whole is if they exempted all businesses with less than $150,000 sales from charging sales tax. Think of al


Posted On: 2012-01-07 00:00
User Name: PhilipCohen

Most interesting article. But, still no comments of any consequence. Is no one else visiting this site, or is it simply that detailed negative


Rare Book Monthly

  • <b>Bonhams: History of Science and Technology. Wednesday, December 6, 2017. New York</b>
    <b>Bonhams, Dec. 6:</b> Lot 95. Turing. <i>Systems of Logic Based on Ordinals</i>. Offprint. London, 1939. Robin Gandy's Copy. $20,000 to $30,000
    <b>Bonhams, Dec. 6:</b> Lot 98. Zernike, Fritz. The 1953 Nobel Prize for Physics: The Invention of the Phase-Contrast Microscope. $100,000 to $150,000
    <b>Bonhams, Dec. 6:</b> Lot 111. Apple 1 Computer, operational, with exceptional provenance. $400,000 to $600,000
    <b>Bonhams: Voices of the 20th Century. Wednesday, December 6, 2017. New York</b>
    <b>Bonhams, Dec. 6:</b> Lot 1074. Bruce, Lenny. An unreleased 16 mm film by "Count" Lewis DePasquale featuring Lenny Bruce. $7,000 to $10,000
    <b>Bonhams, Dec. 6:</b> Lot 1254. Hirohito. Manuscript in Japanese, "The Emperor's Monologue," transcribed by Terasaki Hidenari. $100,000 to $150,000
    <b>Bonhams, Dec. 6:</b> Lot 1095. Goldman. Emma. Large archive of correspondence, much of it to Warren Starr Van Valkenburgh. $70,000 to $100,000
    <b>Bonhams: History of Science and Technology. Wednesday, December 6, 2017. New York</b>
    <b>Bonhams, Dec. 6:</b> Lot 109. Wozniak and Jobs. The First Digital "Blue Box", Berkeley, 1972. $30,000 to $50,000
    <b>Bonhams, Dec. 6:</b> Lot 46. Newton, Isaac. <i>Philosophiae naturalis principia mathematica</i>. 1st issue. London, 1687. $300,000 to $500,000
    <b>Bonhams, Dec. 6:</b> Lot 49. Newton. Autograph Manuscript in English, a portion of a draft of Newton's study on revelation. $15,000 to $20,000
    <b>Bonhams: Voices of the 20th Century. Wednesday, December 6, 2017. New York</b>
    <b>Bonhams, Dec. 6:</b> Lot 1027. Fitzgerald, F. Scott. The Great Gatsby. 1st edition, 1st issue. Scribners, 1925. $40,000 to $60,000
    <b>Bonhams, Dec. 6:</b> Lot 1042. Hemingway., Ernest. For Whom the Bell Tolls. Presentation copy, one of 15 copies. Scribners, 1940. $25,000 to $35,000
    <b>Bonhams, Dec. 6:</b> Lot 1215. A 48-star American Flag, flown from LCT-703, sunk on Omaha Beach, December 1944. $15,000 to $20,000
  • <b>Fonsie Mealy: Rare Books, Literature, Manuscripts. December 5, 2017</b>
    <b>Fonsie Mealy, Dec. 5:</b> With Fine Contemporary Hand-Coloured Folding Maps Atlas: MOLL (Hermann). <i>The World Described</i>. 15,000 to 20,000 €
    <b>Fonsie Mealy, Dec. 5:</b> The Holy Grail of Early Photographic Illustrated Irish Books: HEMPHILL (William Despard). <i>Stereoscopic Illustrations of Clonmel, and the Surrounding Country</i>… 7,000 to 10,000 €
    <b>Fonsie Mealy, Dec. 5:</b> "The Nugent Manuscript Archive" including letters on 1798 rebellion In Co. 7,000 to 9,000 €
    <b>Fonsie Mealy: Rare Books, Literature, Manuscripts. December 5, 2017</b>
    <b>Fonsie Mealy, Dec. 5:</b> The Greatest Irish Coloured Plate Book Original Coloured Copy: MALTON (James). <i>A Picturesque and Descriptive View of the City of Dublin Described</i>. 7,000 to 9,000 €
    <b>Fonsie Mealy, Dec. 5:</b> BLAEU (Johannes). <i>Atlas Hibernia</i>, Amsterdam? c. 1662. 1,750 to <br>2,500 €
    <b>Fonsie Mealy, Dec. 5:</b> Rare Limited Edition: YEATS (W.B.). Arion Press, San Francisco. <i>Poems of W.B. Yeats.</i> 1,700 to 2,200 €
    <b>Fonsie Mealy: Rare Books, Literature, Manuscripts. December 5, 2017</b>
    <b>Fonsie Mealy, Dec. 5:</b> [YEATS, W.B.]. Cradle of Genius. Original drawing, pen-and-ink and wash. 1,500 to 2,500 €
    <b>Fonsie Mealy, Dec. 5:</b> W.B. Yeats Meets James Bond? YEATS (W. B.). <i>Selected Poems, Lyrical and Narrative</i>. 1,400 to 1,600 €
    <b>Fonsie Mealy, Dec. 5:</b> Rare Unauthorized U.S. Edition of <i>Ulysses</i>: JOYCE (James). <i>Ulysses</i> - [Two World Monthly, Vol. 1 (No. 1) - vol. 3 (no.3)]. 1,200 to 1,500 €
    <b>Fonsie Mealy: Rare Books, Literature, Manuscripts. December 5, 2017</b>
    <b>Fonsie Mealy, Dec. 5:</b> With Original Holograph Passage by the Author: HEANEY (Seamus). <i>Door Into the Dark</i>. 1,000 to 1,500 €
    <b>Fonsie Mealy, Dec. 5:</b> First American Edition: JOYCE (James). <i>Dubliners</i>, 8vo N. York (B.W. Huebsch) 1916. 600 to 800 €
    <b>Fonsie Mealy, Dec. 5:</b> Rare American Photographs of Niagara Falls: ZYBACK (J.). Photographer, Niagara. Two large original photographs. 300 to 400 €
  • <b>Christie’s Paris, Nov. 28:</b> Seba, Albertus. <i>Locupletissimi rerum naturalium thesauri.</i> Amsterdam: J. Wetsten, 1734[-1769]. €350,000–550,000
    <b>Christie’s Paris, Nov. 28:</b> Janssonius, Joannes. <i>Novus Atlas Absolutissimus</i>. Amsterdam: J Jansson, 1658 [after 1664]. €250,000–450,000
    <b>Christie’s Paris, Nov. 28:</b> Goya, Francisco de. <i>[La Tauromaquia.] Treinta y tres estampas, que representan diferentes suertes y actitudes del arte de lidiar los Toros</i>. Madrid: [Rafael Esteve, 1816]. €150,000–250,000
    <b>Christie’s Online, Nov. 29 – Dec. 06:</b> Einstein, Albert. <i>On residual rays – and guilt about an old girlfriend</i>. Prague, 26 December 1911. US$10,000–15,000
    <b>Christie’s Online, Nov. 29 – Dec. 06:</b> Einstein, Albert. <i>‘What is logically simple is so difficult mathematically'</i>. Princeton, 16 August 1949. US$20,000–30,000
    <b>Christie’s New York, Dec. 5:</b> Yorktown Campaign manuscript map. ‘No 1 Carte générale de l’Isle de New York et des Environs...No 2. Reconnoissance Geometrique…’ n.p., c. 1781–1782. US$150,000–200,000
    <b>Christie’s New York, Dec. 5:</b> Le Hay, Jacques and Ferriol, Charles de (1637–1722). <i>Recueil de cent estampes représentant differentes nations du Levant</i>. Paris: Le Hay and Duchange, 1714. US$30,000–40,000
    <b>Christie’s New York, Dec. 7:</b> Cresswell, Samuel Gurney. <i>A Series of Eight Sketches … of the Voyage of the H.M.S. Investigator during the Discovery of the North-west Passage</i>. London: 1854. US$30,000–40,000.
    <b>Christie’s New York, Dec. 7:</b> Veer, Gerrit de. <i>Diarium nauticum seu vera descriptio trium navigationum admirandarum</i>. Amsterdam: Cornelius [Claesz], 1598. US$25,000–35,000
  • <b>19th Century Shop’s Catalog 170 Great Books and Photos. Please inquire for a copy!</b>
    <b>19th Century Shop:</b> Walt Whitman. Poetical manuscript from <i>Leaves of Grass</i> (1865)
    <b>19th Century Shop:</b> (Daniel Boone.) Filson. <i>The Discovery ... of Kentucke</i> (1784)
    <b>19th Century Shop:</b> Edgar A. Poe. <i>Tales</i> (1845) original cloth
    <b>19th Century Shop’s Catalog 170 Great Books and Photos. Please inquire for a copy!</b>
    <b>19th Century Shop:</b> Emerson. Autograph letter signed on his philosophy of poetry (1841)
    <b>19th Century Shop:</b> Fitzgerald. <i>This Side of Paradise</i> (1920) presentation copy
  • <b>ALDE - Modern Illustrated Books - Original Drawings. 22 November 2017</b>
    <b>ALDE, Nov. 22:</b> DEGAS (Edgar). Danseuses au repos. Charcoal drawing. 30,000€ to 40,000€
    <b>ALDE, Nov. 22:</b> ERNST (Max). Une Semaine de bonté ou Les Sept éléments capitaux. Deuxième cahier. L'Eau. 1934. With an original collage signed by Max Ernst. 15,000€ to 20,000€
    <b>ALDE, Nov. 22:</b> BALZAC (Honoré de). Le Chef-d’œuvre inconnu. 1931. Illustrated edition by Pablo Picasso of 12 original etchings. 20,000€ to 30,000€
    <b>ALDE, Nov. 22:</b> GIACOMETTI (Alberto). Paris sans fin. 1969. Last illustrated book of Giacometti. 15,000€ to 20,000€

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