• <b>Sotheby’s Paris: The Hunting Library of the Counts du Verne. 5 October.</b> The Largest Collection of Hunting and Falconry To Appear on the Market for the Last Thirty Years.
    <b>Sotheby's Paris Oct. 5:</b> Jacques du Fouilloux. <i>La Vénerie</i>. Poitiers, 1561. Est. €100.000 – 150.000
    <b>Sotheby's Paris Oct. 5:</b> Gaston Phébus. <i>Déduits de la chasse des bestes sauvaiges et des oyseaux de proye</i>. Paris, circa 1507. Est. €150.000 – 200.000
    <b>Sotheby's Paris Oct. 5:</b> Pierre et François de Gommer. <i>L’Autoursserie</i>. Chaalons, 1594. Est. €30.000 – 50.000
    <b>Sotheby’s Paris: The Hunting Library of the Counts du Verne. 5 October. The Largest Collection of Hunting and Falconry To Appear on the Market for the Last Thirty Years.
    <b>Sotheby's Paris Oct. 5:</b> Pierre Landry. <i>Quatre scènes de chasse à courre.</i> Paris, circa 1680. Est. €2.000 – 3.000
    <b>Sotheby's Paris Oct. 5:</b> Conte Henri de Vibraye - Baron Karl Reille. <i>La chasse à courre.</i> Paris, 1951. Est. €3.000 – 5.000
    <b>Sotheby's Paris Oct. 5:</b> Duc de Brissac - Paul Jouve. <i>Chasse.</i> Paris, 1956. Est. €30.000 – 50.000
  • <b>Bonhams: Fine Books and Manuscripts. Sept. 21, 2016</b>
    <b>Bonhams Sept. 21:</b> WARREN, JOSEPH. Letter Signed ("Jos Warren") as Chairman of the Committee of Safety. Cambridge, MA, June 4, 1775.
    <b>Bonhams Sept. 21:</b> WHITMAN, WALT. Leaves of Grass. Brooklyn, NY: [for the Author], 1855.
    <b>Bonhams Sept. 21:</b> JEFFERSON, THOMAS. Printed Broadside Signed ("Th: Jefferson") as Secretary of State. Philadelphia, February 12, 1793.
    <b>Bonhams Sept. 21:</b> CELLINI, BENVENUTO. 1500-1571. Autograph Letter Signed ("Beto. Cellini"). [Florence, c.1566].
    <b>Bonhams: Fine Books and Manuscripts. Sept. 21, 2016</b>
    <b>Bonhams Sept. 21:</b> NAPOLEON BONAPARTE. Autograph Manuscript. [c.1795].
    <b>Bonhams Sept. 21:</b> DICKENS, CHARLES. Great Expectations. London: Chapman and Hall, 1861.
    <b>Bonhams Sept. 21:</b> REED, JOHN. To the Honourable House of Representatives of the Freemen of Pennsylvania this Map of the City and Liberties of Phiadelphia With the Catalog of Purchasers is Humbly Dedicated.... [Philadelphia]: engraved by James Smit
    <b>Bonhams Sept. 21:</b> ELIOT, THOMAS STEARNS. The Waste Land. New York: Boni and Liveright, 1922.
    <b>Bonhams: Exploration and Travel. Sept. 20, 2016</b>
    <b>Bonhams Sept. 20:</b> PTOLEMAEUS, CLAUDIUS. 2nd Century. Untitled Ptolemaic Map of the World. [Insculptum est per Johane Schnitzer de Armszheim.] [Ulm: Leinhart Holle, July 16, 1482.]
    <b>Bonhams Sept. 20:</b> HONDIUS, JODOCUS THE YOUNGER. 1597-1651; JOHANNES JANSSONIUS, PUBLISHER. 1588-1664; ADRIAAN METIUS, ASTRONOMER; & ABRAHAM GOOS, ENGRAVER. A Pair of Library Globes. Amsterdam: 1623, 1648.
    <b>Bonhams Sept. 20:</b> HAKLUYT, RICHARD. 1553-1616. The Principall Navigations, Voiages, and Discoveries of the English Nations, made by Sea or ouer Land, to the most remote and farthest distant Quarters of the earth at any time within...
    <b>Bonhams Sept. 20:</b> WARRE, HENRY JAMES, SIR. 1819-1898. Sketches in North America and the Oregon Territory. [London]: Dickinson & Co., [1848].
    <b>Bonhams Sept. 20:</b> SPEKE, JOHN HANNING. 1827-1864. Manuscript map, ["Sketch Map of Eastern Africa, Shewing the Various Routes travelled by the Expedition"], 230 x 255 mm, n.p., c.1858.
  • <b>19th Century Shop.</b> (DEMOCRATIC CONVENTION, Chicago, 1968). <i>Collection of papers of John M. Bailey, Chairman of the Democratic National Committee, concerning the convention</i>. Various places, 1968.
    <b>19th Century Shop.</b> (ARMSTRONG, NEIL.) VERNE, JULES. <i>A Trip to the Moon.</i> New York: F. M. Lupton, September 9, 1893. Signed by Neil Armstrong, first man to walk on the moon.
    <b>19th Century Shop.</b> KEY, FRANCIS SCOTT. <i>A Celebrated Patriotic Song, the Star Spangled Banner.</i> 1814.
    <b>19th Century Shop.</b> [COLUMBUS, CHRISTOPHER, Amerigo Vespucci ..] Bernardus Albingaunensis .. Dialogo nuperrime edito Genue in 1512.
    <b>19th Century Shop.</b> (WATKINS, TABER &c.). <i>An album of 32 photographs of the Yosemite and American West Various places</i>, c. 1890s
    <b>19th Century Shop.</b> (BATTLE OF CONCORD.) <i>Powder horn used by Minuteman Oliver Buttrick at the Battle of Concord</i>, April 19, 1775.
    <b>19th Century Shop.</b> (CIVIL WAR.) <i>An Extraordinary Confederate Photograph and Autograph Album of Dr. R. L. C. White</i>, 125 original mounted salt prints. 1859-61.

Rare Book Monthly

Articles - January - 2014 Issue

Courts Reach Contrary Decisions on Collection of Sales Tax by Out-of-State Retailers

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The U. S. Supreme Court building.

The confusion over which out-of-state companies must collect sales tax in which states was ratcheted up another level as a result of a recent U.S. Supreme Court non-decision. The Supreme Court declined to hear an appeal from New York's highest court from Amazon and Overstock, two major online merchants headquartered in another state. By so doing, it allowed the New York decision compelling certain out-of-state merchants to collect sales tax to stand. The added confusion arises from the fact that the New York decision the Supreme Court let stand was very different from one reached by Illinois' highest court just a few weeks earlier. Under similar circumstances, the Illinois court ruled Illinois could not require out-of-state merchants to collect their sales tax. Confusing enough?

 

It has long been established law that a state cannot require an out-of-state merchant to collect their sales tax unless that merchant has a presence in their state (“nexus” is the official term). This is based on the Constitution giving the federal government exclusive power to regulate interstate commerce. Generally, “nexus” was thought to mean some sort of physical presence – a store, warehouse, office, or something like that. Since most such retailers had a presence only in their home state, they could not be compelled to collect sales taxes for the other 49 states. That is why you rarely had to pay sales tax on something purchased via direct mail.

 

The states didn't much like this, but for years accepted the fact that out-of-state mail order companies could sell to their residents and not have to collect sales tax. However, the value of this lost revenue has increased tremendously over the past few years with the advent of internet sales. Today, there is much more at stake. So, the states began to look for new connections between out-of-state retailers and their states that they could claim to be sufficient “nexus” to require that retailer to collect their sales taxes. New York and Illinois both thought they found one.

 

Those states attempted to claim nexus based on the presence in their states of “affiliates,” persons who use their websites to send customers to the retailer's website. For example, a resident of New York might post a link on his/her website to Amazon in return for a commission on sales. The retailers do not look at these people as being a part of their business but as an independent outsider. Such a person does not create a presence by the company. The states passed legislation saying those persons are, in effect, part of the company and thereby make that company a state resident. Therefore, that out-of-state retailer, say Washington-based Amazon, must collect sales tax on sales made to residents of New York and Illinois.

 

In New York, the state's highest court agreed with their state's interpretation of “nexus” and demanded out-of-state retailers collect sales tax. Amazon and Overstock appealed to the U. S. Supreme Court. While the Supreme Court did not rule on the legality of New York's law, by declining to take up the case, they allowed that ruling to stand. The out-of-state merchants with in-state “affiliates” must collect their sales tax.

 

In Illinois, the state's highest court reached a different conclusion. While not looking at the traditional constitutional issue, the Illinois court ruled that this law violated the Internet Tax Freedom Act of 2000. That federal law prohibits discriminatory taxes on internet transactions. The Illinois court said that requiring taxes be collected because an out-of-state company was advertising on in-state people's internet sites, but not if it was advertising on in-state television stations or newspapers, was internet discriminatory. So, based on the same federal law, certain customers in Illinois aren't subject to collection of sales taxes while residents of New York are.

 

Obviously, this doesn't make much sense. However, the Supreme Court has shown a lack of interest in wading deeper into this issue. If balance is to be achieved, it is up to Congress to enact new laws clarifying the issue. A law has been passed by the Senate which would require all out-of-state retailers (maybe you too?) to collect sales taxes providing the merchant has over $1 million in sales annually. Currently the bill is languishing in the House of Representatives and it is questionable whether the House will act upon the bill or ignore it. The states are pressuring the House to vote yes. Many consumers and anti-tax advocates are encouraging their representatives to continue to ignore the bill. Right about now, it does not look like the House is in any great hurry to deal with an issue that many construe as amounting to a tax increase.

Rare Book Monthly

  • <b>Forum Auctions: Fine Books and Works on Paper. September 22, 2016</b>
    <b>Forum Auctions Sept. 22:</b><br>Galilei, Galileo. <i>Sidereus Nuncius,</i> Frankfurt, 1610. Rare pirated edition of Galileo's monumental work with the first account of astronomical discoveries made with a telescope. £6,000 - £8,000
    <b>Forum Auctions Sept. 22:</b><br>Lawrence, T.E. Letters from T.E. Shaw to Viscount Carlow, one of 17 copies, Corvinus Press, 1936. One of several lots issued in very small limitations by the Corvinus Press. £1,000-1,500
    <b>Forum Auctions Sept. 22:</b><br>Woolf, Virginia. <i>Mrs Dalloway,</i> 1st ed., 1925. Superb copy in the dust-jacket designed by Vanessa Bell.<br>£10,000-15,000
    <b>Forum Auctions: Fine Books and Works on Paper. September 22, 2016</b>
    <b>Forum Auctions Sept. 22:</b><br>Homer, <i>The Iliads,</i> c.1611, bound with <i>Odysses,</i> c.1614. Two important first Chapman editions - the first complete Iliad and the first 12 books of the Odyssey. £5,000-7,000
    <b>Forum Auctions Sept. 22:</b><br>Lear, Edward. Long autograph letter signed to Charles Church, Preveza, Greece, 1848. One of 5 lots of Lear letters, some illustrated. £600-800
    <b>Forum Auctions Sept. 22:</b><br>Kircher, Athanasius. <i>Oedipus Aegyptiacus,</i> 4 parts in 3 vol., Rome, 1652-54. Important work on Egyptology, one of 7 lots by this famous polymath. £6,000-8,000
    <b>Forum Auctions: Fine Books and Works on Paper. September 22, 2016</b>
    <b>Forum Auctions Sept. 22:</b><br>Robert de Vaugondy G. and D. <i>Atlas Universel,</i> Paris, 1757. Very good copy of the first edition of this impressive atlas with much focus on the Far East and North America.<br>£6,000-8,000
    <b>Forum Auctions Sept. 22:</b><br>Turgot, Michel Etienne. <i>Plan de Paris,</i> Paris, c.1739. Handsomely bound in contemporary red morocco. Part of the opening 129-lot consignment of books of the late Nancy Glaister. £4,000-6,000
    <b>Forum Auctions Sept. 22:</b><br>Virgil. <i>[Opera],</i> Venice, 1501. Exceedingly rare first Aldine edition, the first book printed by him in octavo format and the first book to be printed in italics - a typographic milestone. £60,000-80,000
    <b>Forum Auctions: Fine Books and Works on Paper. September 22, 2016</b>
    <b>Forum Auctions Sept. 22:</b><br>Carron, William. <i>Narrative of an Expedition...Rockingham Bay and Cape York,</i> first edition, Sydney, 1849. Robert Gale's copy with his copious pencil annotations and sketches. £6,000-8,000
    <b>Forum Auctions Sept. 22:</b><br>Fellows, Sir Charles. <i>A Narrative of an Ascent to the Summit of Mont Blanc,</i> 1827. Autograph manuscript with 11 original watercolours.<br>£15,000-20,000
    <b>Forum Auctions Sept. 22:</b><br>Pacioli, Luca. <i>Divina Proporzione,</i> Venice, 1509. Proof copy of the celebrated "Golden Alphabet" after Leonardo da Vinci. £25,000-35,000
  • <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.
  • <b>Swann Auction Galleries Sep 29: Illustration Art</b>
    <b>Swann Auction Galleries Sep 29:</b><br>Earl Moran, <i>Lady in the Light (Marilyn Monroe at Age 20),</i> oil, 1979.<br>$20,000 to $30,000.
    <b>Swann Auction Galleries Sep 29:</b><br>Man Ray, <i>La Femme Portative,</i> pen and ink, 1937. $15,000 to $20,000.
    <b>Swann Auction Galleries Sep 29:</b><br>Dr. Seuss, <i>Tadd and Todd,</i> ink and watercolor, published in Redbook, 1950. $12,000 to $18,000.
    <b>Swann Auction Galleries Sep 29: Illustration Art</b>
    <b>Swann Auction Galleries Sep 29:</b><br>Charles Addams, <i>Noisy Neighbor,</i> watercolor, ink & wash, for The New Yorker, 1951. $10,000 to $15,000.
    <b>Swann Auction Galleries Sep 29:</b><br>Gilbert Gaul, <i>Battle of New Orleans,</i> oil. $8,000 to $12,000.
    <b>Swann Auction Galleries Sep 29:</b><br>Rockwell Kent, <i>Rockwell / Alaska MCMXVIII,</i> pen and ink, frontispiece for <i>Wilderness,</i> 1970.<br>$7,000 to $10,000.
    <b>Swann Auction Galleries Sep 29: Illustration Art</b>
    <b>Swann Auction Galleries Sep 29:</b><br>Haddon Sundblom, <i>The Arrangement,</i> oil, published in Ladies' Home Journal, 1938. $6,000 to $9,000.
    <b>Swann Auction Galleries Sep 29:</b><br>Maurice Sendak, <i>Kiko’s Ferryboat,</i> pen, ink and watercolor, 1965. $5,000 to $7,500.
    <b>Swann Auction Galleries Sep 29:</b><br>Jack Kirby, <i>Captain America: The Rocks are Burning!,</i> ink over graphite, 1976. $5,000 to $7,500.
    <b>Swann Auction Galleries Sep 29: Illustration Art</b>
    <b>Swann Auction Galleries Sep 29:</b><br>Arnold Lobel, <i>Frog and Toad Building a Snowman,</i> pencil, 1976.<br>$4,000 to $6,000.
    <b>Swann Auction Galleries Sep 29:</b><br>Garth Williams, <i>Pet and Bunny,</i> pencil, for <i>Little House on the Prairie,</i> 1953. $4,000 to $6,000.
    <b>Swann Auction Galleries Sep 29:</b><br>Ludwig Bemelmans, <i>Does Chef Find the Pheasant Pleasant?,</i> watercolor and ink, circa 1950s.<br>$4,000 to $6,000.

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