• <b>Skinner Fine Books & Manuscripts: Books & Manuscripts Online Auction. May 23 - June 2, 2017</b>
    <b>Skinner Auction May 23 - Jun 2:</b> Andrew Wyeth, an archive of 43 unpublished letters. $80,000-120,000 [lot 1106]
    <b>Skinner Auction May 23 - Jun 2:</b> Abraham Lincoln, signed document granting pensions to surviving Revolutionary War Veterans, 1865. $60,000-80,000 [lot 1058]
    <b>Skinner Auction May 23 - Jun 2:</b> Forlani Map of North America, 1566. $40,000-60,000 [lot 1555]
    <b>Skinner Fine Books & Manuscripts: Books & Manuscripts Online Auction. May 23 - June 2, 2017</b>
    <b>Skinner Auction May 23 - Jun 2:</b> <i>Journal des Dames et des Modes</i>, 1912-1914. $4,000-6,000 [lot 1294]
    <b>Skinner Auction May 23 - Jun 2:</b> Book of Hours, Use of Rouen, late 14th Century. $30,000-40,000 [lot 1162]
    <b>Skinner Auction May 23 - Jun 2:</b> Schedel, World Map, 1493. $5,000-7,000 [lot 1589]
    <b>Skinner Fine Books & Manuscripts: Books & Manuscripts Online Auction. May 23 - June 2, 2017</b>
    <b>Skinner Auction May 23 - Jun 2:</b> Sir Isaac Newton’s copy of <i>Le Grand’s Institutio Philosophiae</i>, 1675. $5,000-7,000 [lot 1308]
    <b>Skinner Auction May 23 - Jun 2:</b> Muhammad Mu'min Husaini’s Tuhfat al-Mu'minin, 17th century Persian medical manuscript on paper. $4,000-6,000 [lot 1118]
    <b>Skinner Auction May 23 - Jun 2:</b> Persian Calligraphy, an album. $4,000-6,000 [lot 1119]
    <b>Skinner Fine Books & Manuscripts: Books & Manuscripts Online Auction. May 23 - June 2, 2017</b>
    <b>Skinner Auction May 23 - Jun 2:</b> Edgar Allan Poe, <i>Tales</i>, New York: Wiley & Putnam, 1845. $3,00-5,000 [lot 1361]
    <b>Skinner Auction May 23 - Jun 2:</b> English New Testament, Douay-Rheims, 1582, first edition. $10,000-15,000 [lot 1154]
  • <b>Fonsie Mealy Auctioneers: Rare Books, Literature & Sporting Collectibles. May 30, 2017</b>
    <b>Fonsie Mealy May 30:</b> Joyce (James), An Original Manuscript Page of text from <i>Finnegan’s Wake</i>, the opening of the Anna Livia Plurabelle section. €7,500-10,000
    <b>Fonsie Mealy May 30:</b> Joyce (James), <i>Chamber Music,</i> 1907. First Edition of his First Book, First Issue. €1,500-2,000
    <b>Fonsie Mealy May 30:</b> Lady Gregory’s Copy Signed by W.B. Yeats, Cuala Press: Yeats (W.B.), <i>Poems Written in Discouragement</i>, 1913. Limited to 50 Copies Only. €2,500-4,000
    <b>Fonsie Mealy Auctioneers: Rare Books, Literature & Sporting Collectibles. May 30, 2017</b>
    <b>Fonsie Mealy May 30:</b> A Twentieth Century Masterpiece: O’Brien (Flann), <i>At Swim-Two-Birds</i>, 8vo, 1939. First Edn. €1,750-2,500
    <b>Fonsie Mealy May 30:</b> The Missing Log of the H.M.S. Liffey Manuscript Journal, 1867. €1,500-2,000
    <b>Fonsie Mealy May 30:</b> Exceptionally Rare First Publication: Gregory (Augusta Lady), <i>Over the River: An appeal for aid to a poor parish in South London</i>. 1887. €1,000-1,500
    <b>Fonsie Mealy Auctioneers: Rare Books, Literature & Sporting Collectibles. May 30, 2017</b>
    <b>Fonsie Mealy May 30:</b> Ex. Rare Irish Broadsheet: An Irish Perspective on the Execution of Louis XVI, 1793 Broadsheet with engraving of the event, headed: “Massacre of the French King.” €500-700
    <b>Fonsie Mealy May 30:</b> Original Manuscript Poem, Heaney (Seamus), <i>The Schoolbag</i>. In Memoriam John Hewitt. Signed and dated November 8 1991. €1,000-1,500
    <b>Fonsie Mealy May 30:</b> Sowerby (J.E.), <i>English Botany; or Coloured Figures of British Plants</i>. Ed. by J.T. Boswell Syme. 10 vols, with 1696 hand-coloured plates. €750-1,000
    <b>Fonsie Mealy Auctioneers: Rare Books, Literature & Sporting Collectibles. May 30, 2017</b>
    <b>Fonsie Mealy May 30:</b> Collection of Signed First Editions incl. Francis (Dick), <i>Nerve</i> (London 1964); <i>For Kicks</i> (London 1965); <i>Forfeit</i> (London 1968). €400-500
    <b>Fonsie Mealy May 30:</b> Le Carre (John), <i>The Spy who came in from the Cold</i>, 8vo, 1963, First Edn., with author’s signature tipped in on t.p. €350-500
    <b>Fonsie Mealy May 30:</b> Adams (Richard), <i>Watership Down</i>, 8vo, 1976, First Illustrated Edn., Signed on f.e.p. by Author & Artist, and also signed by Artist on hf. title. €200-300
  • <b>Bonhams: Fine Books and Manuscripts, Including Illustration Art. June 7, 2017</b>
    <b>Bonhams June 7:</b> The 1936 Nobel Prize Medal for Physics, Presented to Victor Franz Hess for His Discovery of Cosmic Radiation. $300,000 to $500,000
    <b>Bonhams June 7:</b> Sangorski & Sutcliffe: Jewelled Binding. Byron, Lord [George Gordon]. An illuminated manuscript on vellum, being Byron's <i>Ode to Napoleon.</i> $40,000 to $60,000
    <b>Bonhams June 7:</b> Ruscha, Ed. Complete Set of 16 Artist's Books by Ed Ruscha. Various Places: Various Publishers, 1968-1973. All first printings, seven signed or with early inscriptions. $70,000 to $90,000
    <b>Bonhams: Fine Books and Manuscripts, Including Illustration Art. June 7, 2017</b>
    <b>Bonhams June 7:</b> McKenney, Thomas L. and James Hall. <i>History of the Indian Tribes of North America.</i> Fine and unsophisticated subscriber's copy in early state. $40,000 to $60,000
    <b>Bonhams June 7:</b> Williams, Thomas Lanier ("Tennessee Williams"). Producer Charles K. Feldman's file on the production of <i>The Glass Menagerie</i>(Warner Bros., 1950). $30,000 to $50,000
    <b>Bonhams June 7:</b> Lee, Harper. Archive of correspondence including 35 autograph letters signed (mostly "Harper", but a few "H", "H.L." or "Nelle Harper"). $25,000 to $35,000
    <b>Bonhams: Fine Books and Manuscripts, Including Illustration Art. June 7, 2017</b>
    <b>Bonhams June 7:</b> Tocqueville, Alexis de. <i>De la Démocratie en Amérique.</i> First editions of both parts of Tocqueville's classic <i>Democracy In America</i>. $20,000 to $30,000
    <b>Bonhams June 7:</b> Complete set of all periodical publications of The Royal Geographical Society 1831-1948, comprising 203 volumes with thousands of plates and maps, many folding. $20,000 to $30,000
    <b>Bonhams June 7:</b> Alchemy. Loewens and Richard. <i>Universal Medicin ex regulo stellato.</i> Original alchemical manuscript written in German and Latin, ink on paper. $15,000 to $20,000
    <b>Bonhams: Fine Books and Manuscripts, Including Illustration Art. June 7, 2017</b>
    <b>Bonhams June 7:</b> Bray, Anna Eliza. <i>Life of Thomas Stothard, R.A. with Personal Reminiscences.</i> Remarkable 10-volume collection of Stothard's work, expansively extra-illustrated. $12,000 to $18,000
    <b>Bonhams June 7:</b> Algren, Nelson. Producer Charles Feldman's extensive production archive of <i>Walk on the Wild Side</i> (Columbia 1962). $12,000 to $18,000
    <b>Bonhams June 7:</b> Elliot, Daniel Giraud. <i>The New and Heretofore Unfigured Species of the Birds of North America.</i> First edition, one of only 200 copies printed. $10,000 to $15,000
  • <b>Bubb Kuyper Auctions: Sale of Books, Prints and Manuscripts.<br>May 30 – June 2, 2017</b>
    <b>Bubb Kuyper Auctions May 30:</b> Hobson, R.L. <i>A catalogue of Chinese pottery and porcelain in the collection of Sir Percival David</i> (London, 1934). Est. € 8.000-10.000
    <b>Bubb Kuyper Auctions May 30:</b> Chagall, M. <i>Drawings for the bible</i>. (Paris, 1960). Est. € 1.500-2.500
    <b>Bubb Kuyper Auctions May 30:</b> Zwart, P. [N.K.F.]. <i>Delft kabels</i> (Delft, 1933). Est. € 20.000-30.000
    <b>Bubb Kuyper Auctions: Sale of Books, Prints and Manuscripts.<br>May 30 – June 2, 2017</b>
    <b>Bubb Kuyper Auctions May 30:</b> Zwart, P. [N.K.F.]. <i>Normalieënboekje</i> (Delft, 1924-1926). Est. € 30.000-50.000
    <b>Bubb Kuyper Auctions May 30:</b> [Russian children's books]. Mayakovsky, V. Kem byt'? (What to be?) (Moscow, 1932). Est. € 500-700
    <b>Bubb Kuyper Auctions May 30:</b> [Léger, F.]. Cendrars, B. <i>La Fin du Monde filmée par l'Ange</i> N.-D (Paris, 1919). Est. € 2.000-3.000
    <b>Bubb Kuyper Auctions: Sale of Books, Prints and Manuscripts.<br>May 30 – June 2, 2017</b>
    <b>Bubb Kuyper Auctions May 31:</b><br>La Roche, E. <i>Indische Baukunst</i> (Munich, 1921-1922). Est. € 3.000-5.000
    <b>Bubb Kuyper Auctions May 31:</b> Blume, C.L. <i>Flora Javae nec non insularum adjacentium./ Flora Javae nec non insularum adjacentium </i> (Brussels, 1828). Est. € 7.000-9.000
    <b>Bubb Kuyper Auctions May 31:</b> <i>Description de l'Égypte (…) pendant l'expédition de l'armée francaise</i> (Paris, 1820-1829). Est. € 30.000-50.000
    <b>Bubb Kuyper Auctions: Sale of Books, Prints and Manuscripts.<br>May 30 – June 2, 2017</b>
    <b>Bubb Kuyper Auctions May 31:</b><br>La Fontaine, J. de. <i>Fables choisies, mises en vers </i> (Paris, 1756).<br>Est. € 1.500-2.500
    <b>Bubb Kuyper Auctions May 31:</b> [VOC and WIC]. Pelsaert, F. <i>Ongeluckige Voyagie, Van 't Schip Batavia, Nae de Oost-Indien</i> (Amsterdam, 1647).<br>Est. € 40.000-60.000
    <b>Bubb Kuyper Auctions June 2:</b> Goya y Lucientes, F.J. de. <i>La Taureaumachie </i> (Paris, 1876), 40 etchings and aquatints. Est. € 8.000-10.000

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>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 Jun 7: Maps & Atlases, Natural History & Color Plate Books</b>
    <b>Swann Auction Galleries Jun 7:</b><br>Shaw & Nodder, <i>The Naturalist's Miscellany</i>, complete, London, 1789-1813. $10,000 to $15,000.
    <b>Swann Auction Galleries Jun 7:</b> Samuel Baker, <i>A New and Exact Map of the Island of St. Christopher</i>, London, 1753. $20,000 to $30,000.
    <b>Swann Auction Galleries Jun 7:</b> Henry Briggs, <i>The North Part of America</i>, London, 1625. $8,000 to $12,000.
    <b>Swann Auction Galleries Jun 7: Maps & Atlases, Natural History & Color Plate Books</b>
    <b>Swann Auction Galleries Jun 7:</b><br>John James Audubon, <i>Herring Gull</i>, CCXCI, hand-colored plate, London, 1836. $7,000 to $10,000. 
    <b>Swann Auction Galleries Jun 7:</b> Montanus & Ogilby, <i>America: Being the Latest, and Most Accurate Description of the New World</i>, London, 1671. $10,000 to $15,000. 
    <b>Swann Auction Galleries Jun 7:</b> Robert Cruikshank, portfolio of 25 watercolors, London, 1830s. $8,000 to $12,000.
    <b>Swann Auction Galleries Jun 7: Maps & Atlases, Natural History & Color Plate Books</b>
    <b>Swann Auction Galleries Jun 7:</b> Group of 55 French watercolors depicting the life and deeds of Napoleon, 1800s. $8,000 to $12,000.
    <b>Swann Auction Galleries Jun 7:</b> Aaron & Samuel Arrowsmith, <i>Chart of the Sandwich Islands</i>, London, 1830. $8,000 to $12,000.
    <b>Swann Auction Galleries Jun 7:</b> Herman Moll, <i>A New and Exact Map of the Dominions of the King of Great Britain</i>, London, 1735. $8,000 to $12,000.
    <b>Swann Auction Galleries Jun 7: Maps & Atlases, Natural History & Color Plate Books</b>
    <b>Swann Auction Galleries Jun 7:</b> Jacques-Nicolas Bellin,<i> L'Hydrographie Françoise</i>, Paris, circa 1770. $15,000 to $20,000.
    <b>Swann Auction Galleries Jun 7:</b> Joseph Frederick Wallet Des Barres, <i>Charlestown the Capital of South Carolina</i>, London, 1780. $8,000 to $12,000.
    <b>Swann Auction Galleries Jun 7:</b> Arnold Colom, <i>Pascaarte van Nieu Nederlandt</i>, Amsterdam, circa 1658. $7,000 to $10,000.
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