• <b>Dorothy Sloan Rare Books:<br>La Invasíon Norteamericana and the Mexican-American War.<br>December 15 & 16, 2016</b>
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> [ARTILLERY]. KITCHEN, D.C. <i>Record of the Wyoming Artillerists.</I> Tunkhannock, Pennsylvania: Alvin Day Printer, 1874. $2,000-4,000
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> UNITED STATES AND MEXICAN BOUNDARY COMMISSION. EMORY, William Hemsley. <i>Report of the United States and Mexican Boundary Survey, Made under the Direction of the Secretary of the Interior…</i><br>$3,000-6,000
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> RICHARDSON, William H. <i>Journal of William H. Richardson, a Private Soldier in the Campaign of New and Old Mexico…</i>. Baltimore: John H. Woods, 1848. $3,000-6,000
    <b>Dorothy Sloan Rare Books:<br>La Invasíon Norteamericana and the Mexican-American War.<br>December 15 & 16, 2016</b>
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> GARCÍA CONDE, Pedro. <i>Carta geografica general de la Republica Mexicana…</i> $30,000-60,000
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> EMORY, William Hemsley. <i>Map of Texas and the Countries Adjacent: Compiled in the Bureau of the Corps of Topographical Engineers; From the Best Authorities…</i> [Washington, 1844]. $7,500-15,000
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> THORPE, Thomas Bangs. <i>Our Army at Monterey. Being a Correct Account of the Proceedings and Events which Occurred to the “Army of Occupation”…</i> Philadelphia, 1847. $400-800
    <b>Dorothy Sloan Rare Books:<br>La Invasíon Norteamericana and the Mexican-American War.<br>December 15 & 16, 2016</b>
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> <i>The Rough and Ready Songster: Embellished with Twenty-Five Splendid Engravings, Illustrative of the American Victories in Mexico…</i> New York; St. Louis, Mo [ca. 1848].<br>$500-1,000
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> CURRIER, Nathaniel (publisher). <i>The Brilliant Charge of Capt. May At the Battle of Resaca de la Palma (Palm Ravine) 9th of May…</i> $150-300 
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> [RINGGOLD, SAMUEL]. WYNNE, James. <i>Memoir of Major Samuel Ringgold, United States Army: Read Before the Maryland Historical Society, April 1st, 1847.</i> Baltimore, 1847. $500-1,000
    <b>Dorothy Sloan Rare Books:<br>La Invasíon Norteamericana and the Mexican-American War.<br>December 15 & 16, 2016</b>
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> [TAYLOR, ZACHARY]. <i>Life of General Taylor from the Best Authorities.</i> New York: Nafis and Cornish; St. Louis, Mo.: Nafis, Cornish & Co., 1847.<br>$500-1,000
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> TILDEN, Bryant Parrott, Jr. <i>Notes on the Upper Rio Grande, Explored in the Months of October and November, 1846, on Board the U.S. Steamer Major Brown…</i> Philadelphia, 1847.<br>$5,000-10,000
    <b>Dorothy Sloan Books Dec. 15 & 16:</b> [WORTH, WILLIAM J.]. <i>Life of General Worth; To Which is Added a Sketch of the Life of Brigadier-General Wool.</i> New York: Nafis & Cornish; St. Louis, Mo.: Nafis, Cornish & Co., 1847.<br>$200-400
  • <b>19th Century Shop.</b> CURTIS, EDWARD. <i>Original glass plate photograph, Honovi – Walpi Snake Priest, prepared by Curtis for the printing of The North American Indian</i>, c.1910
    <b>19th Century Shop.</b> (AMERICAN WEST.), Watkins, Taber, Savage, and others. <i>Magnificent Album of Mammoth Photographs of the American West, with other subjects various</i>, ca. 1865-1880s
    <b>19th Century Shop.</b> DARWIN, CHARLES. <i>Darwin Family Photograph Album</i>. Down, Kent, 1871-1879
    <b>19th Century Shop.</b> (SECRET SERVICE). <i>The photographic archive, papers, and relics of William Kennoch, Secret Service Agent</i>. Various places, 1870s and 1880s
    <b>19th Century Shop.</b> (AMERICAN REVOLUTION). <i>Daguerreotype Portrait of Baltus Stone, the earliest photo of a Revolution veteran,</i> 1846
  • <b>Bonhams: History of Science and Technology. December 7, 2016</b>
    <b>Bonhams Dec. 7:</b> EINSTEIN, ALBERT. <i>Die Grundlage der allgemeinen Relativitätstheorie.</i> Leipzig: Johann Ambrosius Barth, 1916.<br>$80,000 – 120,000
    <b>Bonhams Dec. 7:</b> NEWTON, ISAAC. Autograph Manuscript in English, Signed Integrally ("Isaac Newton"). $50,000 – 70,000
    <b>Bonhams Dec. 7:</b> DARWIN, CHARLES. <i>On the Origin of Species by Means of Natural Selection, or the Preservation of Favoured Races in the Struggle for Life</i>. London: John Murray, 1859. $25,000 – 35,000
    <b>Bonhams: History of Science and Technology. December 7, 2016</b>
    <b>Bonhams Dec. 7:</b> NEWTON, ISAAC. <i>The Mathematical Principles of Natural Philosophy.</i> London: Benjamin Motte, 1729.<br>$20,000 – 30,000
    <b>Bonhams Dec. 7:</b> HEISENBERG, WERNER. Autograph Manuscript entitled "<i>Entwicklung der Theorie der Elementarteilche,</i>” [1964].<br>$15,000 – 25,000
    <b>Bonhams Dec. 7:</b> BERNOULLI, DANIEL. <i>Hydrodynamica, sive De viribus et motibus fluidorum commentarii.</i> Strasbourg: Johann Heinrich Decker for Johann Reinhold Dulsecker, 1738. $5,000 – 7,000
    <b>Bonhams: Voices of the 20th Century. December 7, 2016</b>
    <b>Bonhams Dec. 7:</b> [TARKOVSKY, ANDREI ARSENIEVICH.] STRUGATSKY, BORIS AND ARKADY. Typed Manuscript for <i>Stalker</i>, being the director's working script, 1977. $150,000 – 200,000
    <b>Bonhams Dec. 7:</b> HEMINGWAY, ERNEST. Typed Manuscript of "Marlin Off the Morro: A Cuban Letter," n.p., [1933]. $30,000 – 50,000
    <b>Bonhams Dec. 7:</b> SALINGER, JEROME DAVID. 4 Autograph Letters, 2 of which Signed ("Jerry") and 6 Typed Letters, 2 of which Initialed ("J"). $30,000 – 50,000
    <b>Bonhams: Voices of the 20th Century. December 7, 2016</b>
    <b>Bonhams Dec. 7:</b> PASTERNAK, BORIS LEONIDOVICH. Typed Manuscript Carbon, "Doktor Zhivago," with some typed corrections, Moscow, 1948. $30,000 – 50,000
    <b>Bonhams Dec. 7:</b> MILNE, ALAN ALEXANDER. Autograph Manuscript Signed 3 times ("A.A. Milne"), entitled "Peace with Honour: An Enquiry into the War Convention," 1934.<br>$30,000 – 50,000
    <b>Bonhams Dec. 7:</b> FROST, ROBERT. Autograph Manuscript Signed ("Robert Frost"), titled "Gold for Christmas," 1952. $15,000 – 20,000

Rare Book Monthly

Articles - July - 2016 Issue

Sales Taxes on Out of State Sales – Coming to Your Bookseller Soon?

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Going up?

If you are an American bookseller selling your wares to out of state customers, be it online, through catalogues or the phone, one of these days you will probably have to collect all of those states' sales taxes. There are too many state governors and legislators who want a piece of your action, and like a crying child, they aren't giving in until they get their way. Those opposing such collection requirements may have won all the battles, but the other side won't quit until they win the war.

 

Back in May, South Dakota adopted legislation requiring out of state retailers selling either over $100,000 in goods or conducting at least 200 annual transactions in South Dakota to collect sales tax on their behalf and remit it to the state treasury. You may breathe a sigh of relief. You probably don't sell anything like that in South Dakota. Two hundred must be something like half the population. However, watch out for the precedent. If you are a larger dealer, either selling high end books, or low end ones in large quantity, a law like that passed by New York or California may well affect your business. One thing you can count on is that if South Dakota's law is upheld, you will soon see similar laws in those and every other state. As Donald Trump would say, believe me.

 

Why haven't New York and California already adopted such laws? The primary reason is that it is unconstitutional. Even South Dakota acknowledges that. While it is very difficult to change the constitution, requiring two-thirds votes in Congress and three-quarters of state legislatures to agree, there is an easier way – just get the Supreme Court to change its mind. That is precisely what the state of South Dakota has in mind.

 

This all requires a bit of background. This issue has come up many times before. Back in the mail order days, states regularly wanted to force out of state retailers to collect their sales tax. However, the Supreme Court always said no. The reason is the Constitution's Commerce Clause, which gives the federal government exclusive power to regulate interstate commerce. That prohibited South Dakota from making demands on an out of state retailer. The court issued a physical presence or "nexus" test as to who was an in versus out of state retailer. If a retailer had some connection with a state, say a store or a warehouse there, or local salesmen, that constituted "nexus." A state could require such a retailer to collect their sales tax. If there was no nexus, it could not. States tried to come up with expansive forms of "nexus," like claiming that running an advertisement in a magazine delivered in the state, or one on a television show played in the state, constituted nexus. The court said nice try, but no dice.

 

A quarter of a century ago, South Dakota's neighbor, the Dakota of the North, attempted such an end around. North Dakota attempted to get mail order office products retailer Quill to collect their taxes. The court again said no, but added a significant footnote. The court implied that since the problem was that the states were trying to usurp federal authority, if the federal government expressly authorized the states to collect sales tax on out of state retailers, then they could be required to collect those taxes. State legislators seeking more tax dollars, and bricks and mortar retailers who feel they are at a competitive disadvantage since they must collect the taxes, have been trying to get Congress to pass such an authorization ever since. Congress moves slowly.

 

Three years ago, forces wishing to grant states the power to collect sales taxes began earnestly pushing something known as the Marketplace Fairness Act on Congress. Who could be against marketplace fairness? The answer is a lot of congressmen fearful for their jobs. Few have forgotten what happened to George H. W. Bush when voters discovered they must not have read his lips correctly. They may think the act is fair, but they are loathe to put their names on any tax bill. Americans like fairness, but not as much as they hate taxes. Fair taxes, unfair taxes, taxes without representation, taxes with representation – they are all the same. We hate them. We just may vote representatives who approve them out of office. So the Marketplace Fairness Act has never been voted up, nor voted down. Congress takes the sensible road – they avoid the issue like the plague.

 

So finally, the states have become tired of waiting. South Dakota may be leading the way, but such legislation is popping up in other states as diverse as Alabama, Ohio, Colorado, and Rhode Island. This latest push has been incited in part by an opinion from Justice Kennedy in a recent case. Justice Kennedy is often the swing vote in Supreme Court decisions, so people listen to what he says. Justice Kennedy noted that it might be time to reopen the decision in the Quill case. He said that Quill is "now inflicting extreme harm and unfairness on the states." The Justice said there is a "powerful case" to be made that simply making a lot of sales in a state is sufficient to generate nexus needed to require an out of state retailer to collect sales tax. Kennedy pointed to the enormous increase in mail order type sales via the internet since the Quill case was decided in 1992. His words make it sound like he is ready to flip his vote from the Quill case the next time around.

 

Seizing the opportunity, South Dakota passed its law. They sought a judgment against several large, out of state retailers. The American Catalog Mailers Association quickly responded with a suit of its own against the state of South Dakota. Everyone, South Dakota included, expects the state to lose in the lower courts. Those courts are bound to follow Supreme Court precedent. The aim of this legislation is to get the case to the Supreme Court on appeal. There, they hope that court will overturn its 25-year-old opinion and uphold their legislation. If that happens, it will be just a matter of time, and a short amount at that, before you will be required to collect sales taxes for the 45 states that impose them.

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>Bloomsbury Auctions: Edward S. Curtis' The North American Indian. December 15, 2016</b>
    <b>Bloomsbury Dec. 15: </b> Lot 200.<br>The North American Indian, vol.I-XIII. £60,000-80,000
    <b>Bloomsbury Dec. 15: </b> Lot 200.<br>The North American Indian, vol.I-XIII. £60,000-80,000
    <b>Bloomsbury Dec. 15: </b> Lot 200.<br>The North American Indian, vol.I-XIII. £60,000-80,000
    <b>Bloomsbury Auctions: Edward S. Curtis' The North American Indian. December 15, 2016</b>
    <b>Bloomsbury Dec. 15: </b> Lot 200.<br>The North American Indian, vol.I-XIII. £60,000-80,000
    <b>Bloomsbury Dec. 15: </b> Lot 200.<br>The North American Indian, vol.I-XIII. £60,000-80,000
    <b>Bloomsbury Dec. 15: </b> Lot 200.<br>The North American Indian, vol.I-XIII. £60,000-80,000
    <b>Bloomsbury Auctions: Edward S. Curtis' The North American Indian. December 15, 2016</b>
    <b>Bloomsbury Dec. 15: </b> Lot 202. Geronimo - Apache. £600-800
    <b>Bloomsbury Dec. 15: </b> Lot 225.<br>A Chief of the Desert - Navaho. £1000-1500
    <b>Bloomsbury Dec. 15: </b> Lot 267.<br>An Oasis in the Bad Lands. £600-800
    <b>Bloomsbury Auctions: Edward S. Curtis' The North American Indian. December 15, 2016</b>
    <b>Bloomsbury Dec. 15: </b> Lot 303.<br>The Scout in Winter - Apsaroke. £800-1200
    <b>Bloomsbury Dec. 15: </b> Lot 320.<br>Sitting Bear - Arikara. £500-700
    <b>Bloomsbury Dec. 15: </b> Lot 475. <br>A Nakoaktok Chief's Daughter. <br>£600-800
  • <b>Swann Auction Galleries Dec 1:</b> Friedrich Nietzsche, <i>Also Sprach Zarathustra</i>, Leipzig, 1908. Sold for $15,000.
    <b>Swann Auction Galleries Dec 1:</b> Gustav Klimt, <i>Das Werk</i>, Vienna & Leipzig, 1918. Sold for $60,000.
    <b>Swann Auction Galleries Nov 17:</b> Arthur Middleton, manuscript notes from Congress, Philadelphia, 1782. Sold for $55,000.
    <b>Swann Auction Galleries Nov 17:</b> Joseph Smith, <i>The Book of Mormon</i>, first edition, Palmyra, 1830. Sold for $67,500.
    <b>Swann Auction Galleries Nov 10:</b><br>L. Frank Baum, <i>The Wonderful Wizard of Oz</i>, first edition & issue, Chicago & New York, 1900. Sold for $23,750.
    <b>Swann Auction Galleries Nov 10:</b> Mark Twain, <i>The Adventures of Tom Sawyer</i>, first American edition, Hartford, 1876. Sold for $13,750.
    <b>Swann Auction Galleries Nov 1:</b> George Washington, Partly-printed Document Signed as Commander-in-Chief, 1783. Sold for $13,750.
    <b>Swann Auction Galleries Nov 1:</b> Album with more than 130 Civil War-era signatures, including 18 presidents, 1864-2010. Sold for $60,000.
    <b>Swann Auction Galleries Oct 18:</b><br>Sir Isaac Newton, <i>Opticks</i>, first edition & issue, London, 1704. Sold for $87,500.
    <b>Swann Auction Galleries Oct 18:</b> Euclid, <i>Elementa geometriae</i>, first edition, Venice, 1482. Sold for $62,500.
    <b>Swann Auction Galleries Oct 18:</b> William Shakespeare, <i>The Winters Tale</i>, first edition, London, 1623. Sold for $25,000.
    <b>Swann Auction Galleries Oct 25:</b> Edward Ruscha, set of 14 first editions, 1963-78. Sold for $45,000.
  • <b>Fonsie Mealy Auctioneers: Rare Books, Literature, Manuscripts, Maps & Works of Art. December 13, 2016</b>
    <b>Fonsie Mealy Dec. 13:</b> Excessively Rare Benjamin Franklin Imprint. Estaugh (John). <i>A Call to the Unfaithful Professors of Truth</i>, Philadelphia: Printed by B. Franklin, 1744. €7,000 – 10,000
    <b>Fonsie Mealy Dec. 13:</b> Original Signed Volume from the Dean Swift's Library. [Swift (Dr. Jonathan)] Grotius (Hugo). <i>De Jure Belli ac Pacis Libri Tres</i>, Amsterdam: (J. Blaeu) 1670. €10,000 – 15,000
    <b>Fonsie Mealy Dec. 13:</b> Cresswell (Samuel Gurney). <i>A Series of Eight Sketches in Colour; together with a Coloured Map of the Route</i>, London: (Day & Son) July 25, 1854.<br>€15,000 – 20,000
    <b>Fonsie Mealy Auctioneers: Rare Books, Literature, Manuscripts, Maps & Works of Art. December 13, 2016</b>
    <b>Fonsie Mealy Dec. 13:</b> Of Legendary Rarity - First Printing of Shakespeare Outside England. Shakespeare (Wm.). <i>The Works of Shakespeare</i> In Eight Volumes. Dublin: 1726.<br>€7,000 – 10,000
    <b>Fonsie Mealy Dec. 13:</b> Lewin (W.). <i>The Birds of Great Britain</i>, 8 vols in 4, with 335 hand-coloured plates, 1795 – 1801. €1,500 – 2,000
    <b>Fonsie Mealy Dec. 13:</b> 18th Century Manuscript Relating to Massachusetts Bay, c. 1750.<br>€350 – 500
    <b>Fonsie Mealy Auctioneers: Rare Books, Literature, Manuscripts, Maps & Works of Art. December 13, 2016</b>
    <b>Fonsie Mealy Dec. 13:</b> Alexander (Wm.). <i>Picturesque Representations of The Dress and Manners of the Chinese</i>, with 50 hand-coloured plates, 1814. €600 – 800
    <b>Fonsie Mealy Dec. 13:</b> Manuscript Estate Atlas - Neville (Arthur Richard). <i>The Estate of Sir John Coghill Bart</i>, 1791. €10,000 – 15,000
    <b>Fonsie Mealy Dec. 13:</b> Unique Collection of Ballads by Brendan Behan Behan. €3,000 – 4,000
    <b>Fonsie Mealy Auctioneers: Rare Books, Literature, Manuscripts, Maps & Works of Art. December 13, 2016</b>
    <b>Fonsie Mealy Dec. 13:</b> Original Manuscript of Edith Somerville's Unpublished Children's Book. Somerville (Edith). <i>GROWLY-WOWLY. Or, The Story of the Three Little Pigs</i>. €3,500 – 5,000
    <b>Fonsie Mealy Dec. 13:</b> Full Set of Cuala Press Broadsides with fine hand-coloured illustrations by Jack B. Yeats, 1908 – 1915. €4,000 – 6,000
    <b>Fonsie Mealy Dec. 13:</b> Eyzinger (Michael). <i>Ad Leonis Belgici Topographicam atque Historicam Descriptionem</i>, [Cologne:] 1586. €3,000 – 4,000

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