• June 25, 2026
    Doyle, June 25: Houdini's biography, boldly signed. $3,000 to $5,000.
    Doyle, June 25: A volume from Abraham Lincoln's library, signed just before heading to Washington for his inauguration. $20,000 to $30,000.
    Doyle, June 25: A very early Confederate recruiting manual belonging to the chief commissary in Lee's Army. $600 to $800.
    Doyle, June 25: Rare hand-colored lithographs of the life of Napoleon. $20,000 to $30,000.
    Doyle, June 25: The "Holster Atlas" of the American Revolution. $5,000 to $8,000.
    Doyle, June 25: Jewish ceremonies in fine hand-colored engravings. $7,000 to $10,000.
    Doyle, June 25: A very rare work on Turkish military costume. $1,000 to $1,500.
    June 25, 2026
    Doyle, June 25: The most important illustrated work on the Mexican-American War. $10,000 to $15,000.
    Doyle, June 25: The finest illustrated book on Afghanistan. $10,000 to $15,000.
    Doyle, June 25: Henry Justice Ford St. George rescues the Princess from the horrible Dragon. $2,000 to $3,000.
    Doyle, June 25: A rare work of Prussian Army uniforms under Frederick William II, with exquisite hand-colored engravings. $800 to $1,200.
    Doyle, June 25: Lenny Bruce typed letter signed to a Village bohemian during his obscenity trials, with a manuscript note and drawing. $300 to $500.
    Doyle, June 25: Schiff's scarce Shanghai Sketchbook. $300 to $500.
    Doyle, June 25: The first accurate published representation of the American flag. $2,000 to $4,000.
  • Bonhams, June 14-23: Palm-reading, astrology, and more. Estimate: $2,000 - 3,000
    Bonhams, June 14-23: Benjamin Franklin. Sammelband of 45 papers on electricity. Estimate: $8,000 - 12,000
    Bonhams, June 14-23: The basis for the whole modern electric-power industry. Estimate: $4,000 - 6,000
    Bonhams, June 14-23: Edgar Allen Poe. Poe on Mesmerism. Estimate: $2,500 - 3,500
    Bonhams, June 14-23: Reformation - The Architect of Lutheranism on Church Unity and Dissent. Estimate: $100,000 - 150,000
    Bonhams, June 14-23: The Rare 3-Paper Offprint Identifying the Double Helix Structure of DNA, Signed by Crick, Wilkins, Wilson, Stokes and Gosling. Estimate: $40,000 - 60,000
    Bonhams, June 14-23: Autograph book and Report from the Thirtieth Indian National Congress, featuring the signatures of Mahatma Gandhi, Rabindranath Tagore, and Dadabhai Naoroji. Estimate: $6,000 - 8,000
    Bonhams, June 14-23: An Illustrated Miniature Hebrew Prayerbook Manuscript. Estimate: $30,000 - 50,000
    Bonhams, June 14-23: Autograph Working Draft of Arthur Conan Doyle's The Death Voyage. Estimate: $30,000 - 50,000
    Bonhams, June 14-23: "Perhaps the most celebrated and most beautiful herbal ever published." Estimate: $15,000 - 20,000
    Bonhams, June 14-23: Izaak Walton. The Compleat Angler or the Contemplative man's Recreation. Being a Discourse of Fish and Fishing. Estimate: $12,000 - 18,000
    Bonhams, June 14-23: A rare product of the Jaquard loom. Estimate: $8,000 - 12,000
  • Old World Auctions (June 17): Lot 123. Celebrate 250 Years of Independence with Original Stars and Stripes (1790) Est. $1,400 - $1,700
    Old World Auctions (June 17): Lot 20. Keulen's Spectacular Chart of the World Featuring California as an Island (1728) Est. $12,000 - $15,000
    Old World Auctions (June 17): Lot 42. Schedel's Ancient World Map with Fantastic Humanoid Creatures (1493) Est. $14,000 - $17,000
    Old World Auctions (June 17): Lot 591. Matching Set of 3 Stunning Globe Gores of Eastern Asia from Coronelli's 3.5 Foot Globe (1688) Est. $5,500 - $7,000
    Old World Auctions (June 17): Lot 9. Speed's Popular World Map with Allegorical Representations of the Elements (1651) Est. $14,000 - $17,000
    Old World Auctions (June 17): Lot 168. First Separate Map of Kansas & Nebraska Territories (1854) Est. $5,500 - $7,000
    Old World Auctions (June 17): Lot 43. Only Macrobius Map with Britain Attached to Europe (1515) Est. $800 - $950
    Old World Auctions (June 17): Lot 250. Rare Map of Boston and One of the Earliest Maps of the Revolutionary War (1775) Est. $2,000 - $2,300
    Old World Auctions (June 17): Lot 79. Schenk's Uncommon Map Featuring Two Figurative Title Cartouches (1696) Est. $1,200 - $1,500
    Old World Auctions (June 17): Lot 681. Hand-Colored Image of the Annunciation to the Shepherds (1502) Est. $800 - $950
  • Freeman’s, June 30. Thomas Jefferson’s “Birth of the New Nation” letter, carried to Paris with the Treaty of Peace, by a Jewish patriot. $100,000-200,000.
    Freeman’s, June 30. “The rockets’ red glare.” A British midshipman’s log recording the bombardment of Fort McHenry. $60,000-80,000.
    Freeman’s, June 30. The Critical Promotion of a Naval Hero, Oliver Hazard Perry Commission signed by James Madison, 1812. $40,000-60,000.
    Freeman’s, June 30. Born in the USA: First Day of Printing in the United States, July 4, 1776. $15,000-25,000.
    Freeman’s, June 30. One of the Earliest Printed Announcements of American Independence, in the Exceedingly Rare Original Wrappers, 1776. $10,000-15,000.
    Freeman’s, June 30. "The Two Big Guns of the N.Y. Yanks": A Striking Type 1 Press Photograph of Lou Gehrig's Hands. $8,000-12,000.
    Freeman’s, June 30. A Unique Contemporary Manuscript Account of Joseph Smith's Final Words to His Followers, the Day Before his Violent Death. $8,000-12,000.
    Freeman’s, June 30. The State of Minnesota Officially Certifies the Fourteenth Amendment to the Constitution Of the United States. $8,000-12,000.
    Freeman’s, June 30. Extraordinarily Large Manuscript Petition Signed by a Who's Who of Colonial New York to Queen Anne from the Colony of New York. $8,000-12,000.
    Freeman’s, June 30. Mickey Mantle's First Cover: The Earliest Front-Page Newspaper Image of Mickey Mantle, "Something Good from Joplin". $8,000-12,000.
    Freeman’s, June 30. A Call to Arms in the Months Following the Declaration of Independence: An Early Continental Army Recruitment Poster. $6,000-9,000.
    Freeman’s, June 30. Samuel Jones, the Statesman Behind the Newly Discovered "Jones Declaration": His Annotated Set Used in His Working Law Library. $6,000-9,000.

Rare Book Monthly

Articles - August - 2011 Issue

The ABA Takes On Amazon

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

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

  • Bonhams, June 14-23: Franklin D. Roosevelt Presentation Gold Pocket Watch. Estimate: $20,000 - 30,000
    Bonhams, June 14-23: Presentation Copy of the First Issue of the Lincoln Douglas Debates Signed by Abraham Lincoln in Pencil to a Sangamon County Illinois Republican. Estimate: $150,000 - 250,000
    Bonhams, June 14-23: A Senate Resolution Signed in the Tense Days After the Union's Humiliating Defeat at the First Battle of Bull Run. Estimate: $80,000 - $120,000
    Bonhams, June 14-23: Seven Passages to a Flight, an Artists Book with a Story Quilt by Faith Ringgold, the Publisher's Own Copy. Estimate: $80,000 - 120,000
    Bonhams, June 14-23: A New Charter for Virginia, A Response to the First Armed Rebellion in the American Colonies. Estimate: $15,000 - 25,000
    Bonhams, June 14-23: Earliest obtainable printing of the Bill of Rights. Estimate: $8,000 - 12,000
    Bonhams, June 14-23: Edward Curtis Orotone. Estimate: $7,000 - 9,000
    Bonhams, June 14-23: Owned by Jacqueline Kennedy Onassis: A Butter or Dessert Plate from FDR's State Dinner Service. Estimate: $3,000 - 5,000
    Bonhams, June 14-23: An Early Large-Format Plan of the City of Washington. Estimate: $1,500 - 2,500
    Bonhams, June 14-23: Containing the First Map to Name the Hudson River. Estimate: $20,000 - 30,000
    Bonhams, June 14-23: America's First Major Novelist, a Complete Chapter in Autograph Manuscript by James Fenimore Cooper. Estimate: $15,000 - 20,000
    Bonhams, June 14-23: The Only Full-Length Book by Jefferson, with the Justly Famous Map. Estimate: $12,000 - 18,000
  • Sotheby's Book Week
    2 June - 9 July
    Sotheby’s, June 25: Smith, Adam. The Wealth of Nations, on its 250th anniversary. $180,000 to $250,000.
    Sotheby’s, June 17: Fontana, Lucio. Concetto Spaziale. 1967. Leporello en papier doré. Bel exemplaire signé. €4,000 to $€,000.
    Sotheby’s, June 25: Fitzgerald, F. Scott. "So we beat on, boats against the current, borne back ceaselessly into the past”. $150,000 to $200,000.
    Sotheby’s, June 25: Washington, George (as First President). Washington decries “an ostentatious imitation, or mimickry of Royalty” in his Presidency. $250,000 to $500,000.
    Sotheby’s, June 17: Lope de Vega. Rare manuscrit autographe signé de la préface dédicatoire de "El Cardenal de Belen" (le cardinal de Bethléem), pièce composée en 1610. €40,000 to €60,000.
  • June 23rd, 24th & 25th 2026
    Fonsie Mealy’s, June 23-25: Medical Incunabula: Petit (Jean)publisher & Kerver (Thielman)printer. Regimen Sanitatis Salernitanum, sm. 8vo, Paris [1498]
    Fonsie Mealy’s, June 23-25: Hugo (Victor) [Wraxall (Lascelles)]. Les Miserable, 3 vols., 8vo, L. (Hurst & Blackett) 1862, First Authorized English Translation (copyright).
    Fonsie Mealy’s, June 23-25: Shelley (Mary Wollstonecraft). Frankenstein: or The Modern Prometheus, 8vo, 2 vols. in one, L. (G. & W.B. Whittaker, Ave-Maria-Lane) 1823.
    June 23rd, 24th & 25th 2026
    Fonsie Mealy’s, June 23-25: Cuisine: Anon. Cookery, Pastry, and Sweet Meats in three Books, Alphabetically Digested, 8vo 1710.
    Fonsie Mealy’s, June 23-25: Lambert (Aylmer Bourke). A Description of the Genus Pinus, with Directions Relative to the Cultivation…, 2 vols. Sm. folio L. (Messrs. Weddell) 1832.
    Fonsie Mealy’s, June 23-25: Botany: Curtis (William). Flora Londinensis: or Plates and Descriptions of such Plants as Grow Wild in the Environs of London, 2 vols. folio, London (B. White) 1777 – 1798.
    June 23rd, 24th & 25th 2026
    Fonsie Mealy’s, June 23-25: Le Moire (J.M.) Maple Leaves, Canadian History and Quebec Scenery (Third Series) 8vo Quebec (Hunter, Rose & Co.) 1865. First Edn.
    Fonsie Mealy’s, June 23-25: The Earliest Extant Printed House Contents Sale Catalogue in Ireland: Baillie, Auctioneer, Abby Street. A Catalogue of the Goods and Stock of the late Edward Wingfield…
    Fonsie Mealy’s, June 23-25: William III King of England. Autograph Letter Signed ("William R") to an unnamed correspondent [possibly Charles-Henri de Lorraine] discussing his strategy against the French forces during the siege of Namur.
    June 23rd, 24th & 25th 2026
    Fonsie Mealy’s, June 23-25: [Austen (Jane) (1785-1817]. Pride and Prejudice, 3 vols. sm. 8vo, L. (T. Egerton) 1813.
    Fonsie Mealy’s, June 23-25: Heaney (Seamus). Ugolino, sm. folio D. (Dolmen) 1979, Limited Edn. No. 78/125 Copies, Signed by Seamus Heaney, Louis le Brocquy, Liam Miller and Andrew Carpenter.
    Fonsie Mealy’s, June 23-25: Voltaire (F.M. Avouet de). Petits Ouvrages, attribues a M. de Voltaire, sm. folio manuscript, dated 1776, containing 9 works.

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