• <b>Swann Auction Galleries Feb 13:</b> Emil Cardinaux, <i>Winter in der Schweiz,</i> 1921. $12,000 to $18,000.
    <b>Swann Auction Galleries Feb 13:</b> Evelyn Rumsey Carey, <i>Pan American Exposition / Niagara / Buffalo,</i> 1901. $7,000 to $10,000.
    <b>Swann Auction Galleries Feb 13:</b> Arnost Hofbauer, <i>Topicuv Salon,</i> 1898. $5,000 to $7,500.
    <b>Swann Auction Galleries Feb 13:</b> Alphonse Mucha, <i>Job,</i> 1896. $12,000 to $18,000.
    <b>Swann Auction Galleries Feb 13:</b> Georges de Feure, <i>Le Journal des Ventes,</i> 1898. $4,000 to $6,000.
    <b>Swann Auction Galleries Feb 13:</b> Alphonse Mucha, <i>Cycles Perfecta,</i> 1897. $15,000 to $20,000.
    <b>Swann Auction Galleries Feb 13:</b> Edward Penfield, <i>Orient Cycles / Lead the Leaders,</i> circa 1895. $8,000 to $12,000.
    <b>Swann Auction Galleries Feb 13:</b> Adrien Barrère, <i>L’Ideal du Touriste,</i> 1903. $3,000 to $4,000.
    <b>Swann Auction Galleries Feb 13:</b> Willem Frederick Ten Broek, <i>New York / Wereldtentoonselling / Holland – Amerika Lijn,</i> 1938. $6,000 to $9,000.
    <b>Swann Auction Galleries Feb 13:</b> Dwight Clark Shepler, <i>Sun Valley / Union Pacific.</i> $8,000 to $12,000.
    <b>Swann Auction Galleries Feb 13:</b> Sascha Maurer, <i>Flexible Flyer Splitkein / Smuggler’s Notch,</i> circa 1935. $2,000 to $3,000.
    <b>Swann Auction Galleries Feb 13:</b> Louis Bonhajo, <i>Vote / League of Women Voters,</i> 1920. $2,000 to $3,000.
  • <center><b>Chiswick Auctions<br>Books & Works on Paper<br>January 28, 2020</b>
    <b>Chiswick Auctions, Jan. 28:</b> <i>Byblia in vulgar ultimamente impressa,</i> illustrated, folio, Lazaro de Soardi & Bernardino Benali, Venice,1517. £8,000 to £12,000.
    <b>Chiswick Auctions, Jan. 28:</b> Milio (Agostino). <i>Nuovo dialogo delle devozioni del sacro monte della Verna,</i> FIRST and ONLY EDITION, illustrated, 4to, Stamperia Ducale, Florence, 1568. £800 to £1,200.
    <b>Chiswick Auctions, Jan. 28:</b> Joyce (James). <i>Ulysses,</i> First English edition, NUMBER 23 OF 2000 COPIES, , 4to, Egoist Press, Paris, 1922. £800 to £1,200.
    <b>Chiswick Auctions, Jan. 28:</b> Dumas (Marlene). <i>Doornrosie,</i> lithograph printed in colours, signed, 370 x 440 mm, 1989. £800 to £1,200.
    <b>Chiswick Auctions, Jan. 28:</b> Japanese Culture.- Kimbei (Kusakabe). Two albums of hand tinted albumen prints, each with 50 photos, each photo c.140 x 95mm, [late 19th century]. £800 to £1,200.
    <b>Chiswick Auctions, Jan. 28:</b> Miró (Joan) ARR. <i>Personnages sur Fond Noir,</i> NUMBER 38 OF 75 COPIES, lithograph, signed and dated, 305 x 445mm, 1948. £1,000 to £1,500.
    <b>Chiswick Auctions, Jan. 28:</b> Ray (Man). Autoportrait, photolithograph, initialled and inscribed by artist, ONE of 100 COPIES, 200 x 160mm, 1972. £800 to £1,200.
    <b>Chiswick Auctions, Jan. 28:</b> Wou-Ki (Zao). L'tang / The Pond, etching aquatint, number 2 of 3 only, signed by artist, 260 x 230 mm, Paris, Editions Galanis, 1972. £800 to £1,200.
    <center><b>Chiswick Auctions<br>Autographs & Memorabilia<br>January 28, 2020</b>
    <b>Chiswick Auctions, Jan. 28:</b> De Amicis (Edmondo). Postcards signed by Italian author and journalist Edmondo De Amicis, February 1897- August 1907. £2,000 to £3,000.
    <b>Chiswick Auctions, Jan. 28:</b> Live Aid.- Live Aid 1985 souvenir programme, signed by Bob Geldof, Cliff Richard, Paul McCartney, Linda McCartney, Freddie Mercury, and others, 1985-1991. £3,000 to £4,000.
    <b>Chiswick Auctions, Jan. 28:</b> 1944 Commonwealth Prime Ministers' Conference. Black and white, landscape photograph ft. all the Heads of Government of the British Commonwealth who attended the 1944 Prime Ministers' Conference in London, signed by all.
    <b>Chiswick Auctions, Jan. 28:</b> Walt Disney Production.- Dopey, original animation cel from Snow White approx. 180 x 180mm., Walt Disney Enterprises, 1937. £1,500 to £2,000.
    <b>Chiswick Auctions, Jan. 28:</b> Liszt (Franz). Carte-de-visite photograph by J.Ganz of Brussels of Franz Liszt, signed, 10 x 6.4cm, c. 1880. £1,000 to £1,500.
    <b>Chiswick Auctions, Jan. 28:</b> Fermi (Enrico). Autograph letter signed to Professor Tullio Levi Civita, 8vo, Florence, 9 May 1925; w/an autograph note from Professor Civita, 7 March 1934 (2). £1,800 to £2,200.
  • <b>Morton Subastas: Auction of Books by Explorers and Travelers, Maps, Landscapes, Science, and Religion<br>Tuesday, January 28th, 2020<br>5:00 p.m. (CST)</b>
    <b>Morton Subastas, Jan. 28:</b> Darwin, Charles. <i>On the Origin of Species.</i> London, 1859. First Edition. Letter Addressed to Dr. Ogle and Envelope Signed by Charles Darwin. $278,000 to $333,000.
    <b>Morton Subastas, Jan. 28:</b> Ortelij, Abrahami. <i>Epitome Theatri Orbis Terrarum.</i> Antuerpiae: Exstat in Officina Plantinian, 1612. Rare Edition. $5,560 to $6,670.
    <b>Morton Subastas, Jan. 28:</b> González de Mendoza, Juan. <i>Histoire du Grand Royaume de la Chine, Situé Aux Indes Orientales.</i> [Genève]: 1606. $1,670 to $2,230.
    <b>Morton Subastas: Auction of Books by Explorers and Travelers, Maps, Landscapes, Science, and Religion<br>Tuesday, January 28th, 2020<br>5:00 p.m. (CST)</b>
    <b>Morton Subastas, Jan. 28:</b> Chapman, Conrad Wise. <i>Landscape of the Valley of Mexico.</i> Oil on wood. Signed and dated. $26,120 to $30,560.
    <b>Morton Subastas, Jan. 28:</b> <i>Thesaurus Exorcismorum...</i> Coloniae, 1608. Collection of Six Works of the Most Important Franciscan Exorcists of the 16th Century. $1,670 to $2,230.
    <b>Morton Subastas, Jan. 28:</b> <i>Saggio delle Transazioni Filosofiche della Società Regia.</i> Napoli, 1729-1734. With a Map of California by Eusebio Kino. $1,120 to $1,440.
    <b>Morton Subastas: Auction of Books by Explorers and Travelers, Maps, Landscapes, Science, and Religion<br>Tuesday, January 28th, 2020<br>5:00 p.m. (CST)</b>
    <b>Morton Subastas, Jan. 28:</b> Scherer, Heinrich. <i>Delineatio Nova et Vera Partis Australis Novi Mexici, cum Australi Parte Insulae Californiae...</i> Münich, ca. 1700. $850 to $1,120.
    <b>Morton Subastas, Jan. 28:</b> Santacilia, Jorge Juan-Ulloa, Antonio de. <i>A Voyage to South America. Describing at Large, the Spanish Cities...</i> London, 1760. $890 to $1,120.
    <b>Morton Subastas, Jan. 28:</b> Limborch, Philippi. <i>Historia Inquisitionis Cui Subjungitur Liber Sententiarum Inquisitionis Tholosanae...</i> Amsterdam, 1692. $1,340 to $1,670.
    <b>Morton Subastas: Auction of Books by Explorers and Travelers, Maps, Landscapes, Science, and Religion<br>Tuesday, January 28th, 2020<br>5:00 p.m. (CST)</b>
    <b>Morton Subastas, Jan. 28:</b> Castro, C. - Campillo, J. - Cumplido, I. - Lauda, L. - Rodríguez G. <i>Mexico and Its Surroundings.</i> Méx, 1855-56. $5,000 to $5,560.
    <b>Morton Subastas, Jan. 28:</b> <i>Medical Gazette. Periodical of the National Academy of Medicine of Mexico...</i> México, 1864 - 1943. Pieces: 169. $1,340 to $1,560.

Rare Book Monthly

Articles - August - 2011 Issue

The ABA Takes On Amazon

Salestaxad

An ad from the Alliance for Main Street Fairness (which includes the ABA).

In June, we reported on a major sales tax battle taking place in the hinterlands between the world's largest online bookseller, Amazon.com, and various American states. The ABA (American Booksellers Association) has weighed in heavily on this issue, and it strongly opposes the position taken by Amazon. The ABA is an association of independent, storefront booksellers founded in 1900. The issue is whether Amazon, and other online retailers, should be required to collect sales tax in states where they do not have a physical presence. This is no small issue, with estimates well into the billions annually said to be at stake. On one side are revenue-starved states and bricks and mortar retailers, ranging from small independents such as those represented by the ABA, to large chains like Wal-Mart and Target; on the other are online retailers such as Amazon and Overstock.com and some anti-tax groups.

 

We all know the issue. When you buy at a store, you pay your state and local sales tax (if there is one). When you buy online, unless that online retailer has a store or some physical presence in your state, you do not. Naturally, local retailers see that as a competitive disadvantage. They have to charge more to cover the tax, encouraging consumers to buy from the out of state online retailer instead. They want a "level playing field," that is, they want online retailers to be compelled to collect local sales taxes just as they must do.

 

Electronic retailers object to having to collect sales tax primarily on the grounds of complexity. Forty-five states impose sales taxes, each at its own rate. But that is not all. Hundreds of municipalities also charge sales taxes at varying rates. Then, add to that each state has its own list of items that are and are not subject to sales tax. The permutations are in the thousands.  The online retailer must compute and charge the correct amount on those items subject to tax for each jurisdiction and then make payments to at least 45 separate taxing authorities. Meanwhile, the local store charges just one rate on one set of taxable items.

 

States have long wanted mail order (and now online) retailers to collect their sales taxes. For them, it's a revenue, rather than a fairness issue. However, the Supreme Court has struck down state attempts to force out-of-state retailers to collect taxes on the grounds that the task of collecting varying sales taxes puts an unacceptable burden on interstate commerce, constitutionally the purview of the federal government. So, years ago, it said that an out-of-state retailer could only be compelled to collect a state's sales tax if it had a "nexus" with that state. "Nexus" has generally been considered some sort of physical presence within the state, such as a store. That is why a Wal-Mart online will charge you sales tax but Amazon won't. Wal-Mart has a store in your state; Amazon does not.

 

In 1992, the Supreme Court (in the Quill case) modified its earlier decision to open one more option for states to collect sales tax. Since interstate commerce is a federal responsibility, the Court said that the federal government could compel internet retailers to collect state sales taxes, even if the states themselves could not. So far, the federal government has declined this invitation.

 

For years, this issue stayed on the backburner, politicians loathe to push for taxing internet purchases as taxes are not popular with the public. "Main Street" may have felt it was treated unfairly, but consumers are glad for any break they can get. However, with the recent severe recession, coupled with decreasing federal aid, states have been desperate to find new sources of revenue. They are looking at these billions of dollars in lost sales tax revenue and trying to find a way to collect them.

 

The most obvious answer, short of convincing Congress to help, is to uncover innovative ways of finding "nexus" between the internet company and their state. Warehouses, and local "agents," have topped the list of new forms of claimed "nexus."

 

Enter Amazon. No one is a bigger online retailer, and no one has objected more strenuously to efforts to require the collection of sales taxes on internet purchases. Amazon plays hardball. Amazon, through a separate corporation, controlled a warehouse in Texas, opened to reduce shipping costs. After a couple of years, Texas yelled "nexus" and sent Amazon a bill. Amazon shuttered its Texas warehouse and laid off its local employees. Nexus no more. Amazon demanded the Governor of Tennessee agree not to deem warehouses to be a "nexus" as a precondition to opening one in that state.


Posted On: 2011-08-02 00:00
User Name: maquetanddumas

An absurd position for brick-and-mortar stores. Instead of whining about long-standing intrastate and interstate commerce laws, these shops


Rare Book Monthly

  • <b>Bonhams:</b> SHAKESPEARE, WILLIAM. <i>Measure for Measure</i> (extracted from the First Folio). London, 1623. Sold for $52,575.
    <b>Bonhams:</b> HAWTHORNE, NATHANIEL. <i>Fanshawe, A Tale.</i> Boston, 1828. FIRST EDITION OF AUTHOR'S FIRST BOOK. Sold for $47,575.
    <b>Bonhams:</b> THOREAU, HENRY DAVID. <i>Walden; Or, Life in the Woods.</i> Boston, 1854. FINE COPY OF THE FIRST EDITION. Sold for $12,575.
    <b>Bonhams: </b> SHAKESPEARE, WILLIAM. <i>Comedies, Histories, and Tragedies.</i> London, 1685. THE FOURTH FOLIO, Brewster/Bentley issue. Sold for $43,825.
    <b>Bonhams:</b> STEIG, WILLIAM. Original maquette and 58 finished drawings for <i>The Agony in the Kindergarten,</i> one of Steig's most important books. Sold for $12,575.
    <b>Bonhams:</b> KING, STEPHEN. <i>Carrie.</i> New York, 1974. INSCRIBED FIRST EDITION, OF AUTHOR'S FIRST BOOK. Sold for $1,912.50.
    <b><center>Bonhams<br>Consignments invited (2020)</b>
    <b>Bonhams:</b> APPLE MACINTOSH PROTOTYPE. 1983. The earliest known Macintosh with "Twiggy" drive, one of only two known working machines. Sold for $150,075.
    <b>Bonhams:</b> LOVELACE, AUGUSTA ADA. Sketch of the Analytical Engine Invented by Charles Babbage Esq. London, 1843. FIRST EDITION, JOURNAL ISSUE, MOST IMPORTANT PAPER IN EARLY DIGITAL COMPUTING. Sold for $15,075.
    <b>Bonhams:</b> APPLE-1 COMPUTER. Signed by Steve Wozniak, used in development of Apple II. Sold for $175,075.
    <b>Bonhams:</b> DARWIN, CHARLES. 1809-1882. <i>On the Origin of Species By Means of Natural Selection.</i> London, 1859. FIRST EDITION. Sold for $131,325.
    <b>Bonhams:</b> BOOLE, GEORGE. <i>An Investigation of the Laws of Thought.</i> London, 1854. Sold for $12,575.
    <b>Bonhams:</b> SHANNON, CLAUDE and WARREN WEAVER. <i>The Mathematical Theory of Communication.</i> Urbana, 1949. Sold for $27,575.
  • <b>Sotheby’s, Jan. 27:</b> [Paine, Thomas]. Common Sense; Addressed to the Inhabitants of America… Philadelphia: R. Bell, 1776. $200,000 to $250,000.
    <b>Sotheby’s, Jan. 27:</b> Lincoln, Abraham. Autograph letter signed, to Joshua Reed Giddings, 21 May 1860. $80,000 to $120,000.
    <b>Sotheby’s, Jan. 27:</b> Oakley, Annie. <i>A Brief Sketch of Her Career and Notes on Shooting.</i> [N.p.]: ca. 1913, Signed. $2,000 to $3,000.
    <b>Sotheby’s, Jan. 27:</b> Washington, George. One autograph letter signed & 3 letters signed to General Alexander McDougall, September 1777. $70,000 to $100,000.
    <b>Sotheby’s, Jan. 27:</b> Mather, Cotton. <i>The Wonders of the Invisible World. Being an account of the tryals of several witches...</i> London: 1693. $30,000 to $40,000.
    <b>Sotheby’s, Jan. 27:</b> James, Benjamin.<i><br>A Treatise on the Management of the Teeth.</i> Boston, 1814. $2,000 to $3,000.

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