• <b>Bonhams, Dec. 13:</b> KEPLER INVESTIGATES PLANETARY MOTION. KEPLER, JOHANNES. 1571-1630. $400,000 to $600,000
    <b>Bonhams, Dec. 13:</b> THE FINAL ILLUSTRATION OF POOH AND PIGLET IN THE HUNDRED ACRE WOOD. $250,000 to $350,000
    <b>Bonhams, Dec. 13:</b> GUTENBERG BIBLE LEAF. $60,000 to $90,000
    <b>Bonhams, Dec. 13:</b> ORTELIUS, ABRAHAM. 1527-1598. $20,000 to $30,000
    <b>Bonhams, Dec. 13:</b> KNIGHT, HILARY. "Christmas Dinner at Maxime de la Falaise's" $4,000 to $6,000
    <b>Bonhams, Dec. 13:</b> GERSHWIN WORKING MUSICAL MANUSCRIPT PAGE FROM <i>OF THEE I SING.</i> $3,000 to $5,000
    <b>Bonhams, Dec. 13:</b> GILBERT, W.S. Original typed manuscript for <i>The Story of the Mikado.</i> $20,000 to $30,000
    <b>Bonhams, Dec. 13:</b> FINAL TYPED MANUSCRIPT FOR V.C. ANDREWS CLASSIC <I>FLOWERS IN THE ATTIC.</I> $4,000 to $6,000
    <b>Bonhams, Dec. 13:</b> ANNOTATED TYPESCRIPT DRAFT FOR KIPLING'S FINAL MOWGLI STORY. $20,000 to $30,000
    <b>Bonhams, Dec. 13:</b> PRESENTATION COPY OF GUYS AND DOLLS. $12,000 to $18,000
    <b>Bonhams, Dec. 13:</b> CHARLES DICKENS' CHINA INKWELL FEATURING A BEE READING, FROM GAD'S HILL. $6,000 to $8,000
    <b>Bonhams, Dec. 13:</b> NELSON'S BATTLE PLAN FOR TRAFALGAR. $200,000 to $300,000
  • <b><center>Sotheby’s<br>The Library of Henry Rogers Broughton, 2nd Baron Fairhaven<br>Part II<br>29 November 2022</b>
    <b>Sotheby’s, Nov. 29:</b> Nicolas Robert. <i>Florilegium,</i> 15 very fine watercolours of flowers on vellum, 1643. £150,000 to £250,000.
    <b>Sotheby’s, Nov. 29:</b> Chinese School. <i>Dessins Originaux Chinois,</i> 9 volumes, early nineteenth century. £60,000 to £90,000.
    <b>Sotheby’s, Nov. 29:</b> Saverio Manetti. <i>Storia naturale degli uccelli,</i> Florence, 1767-1776, 5 vols, fine contemporary calf gilt. £60,000 to £80,000.
    <b>Sotheby’s, Nov. 29:</b> Priscilla Bury. <i>A Selection of Hexandrian Plants,</i> London, 1831, modern red half morocco. £50,000 to £70,000.
    <b>Sotheby’s, Nov. 29:</b> Nikolaus Joseph von Jacquin. <i>Icones plantarum rariorum,</i> Vienna, 1781-[95], 3 vols, contemporary half calf. £30,000 to £50,000.
  • <center><b>Fonsie Mealy’s<br>Christmas Rare Books<br>& Collectors’ Sale<br>6th and 7th December</b>
    <b>Fonsie Mealy’s, Dec. 6-7:</b> The Corner-stone Document of Irish Freedom. 1916 PROCLAMATION OF THE IRISH REPUBLIC. £140,000 to £180,000.
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Joyce's Modern Masterpiece, in its one-and-hundredth Year. Joyce (James). <i>Ulysses.</i> Paris, Shakespeare & Co. 1922. £15,000 to £25,000.
    <b>Fonsie Mealy’s, Dec. 6-7:</b>A Request from Mr. Joyce. Joyce (James). Autograph Letter Signed to 'Dear Mr [Thomas] Pugh,' dated 6.8.1934. £6,000 to £8,000.
    <center><b>Fonsie Mealy’s<br>Christmas Rare Books<br>& Collectors’ Sale<br>6th and 7th December</b>
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Dun Emer Press: Yeats (Wm. Butler). <i>Stories of Red Hanrahan,</i> 8vo Dundrum 1904. Signed by Author. £1,000 to £1,500.
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Binding: <i>Specimens of Early English Poets,</i> 8vo Lond. (For Edwards, Pall Mall) 1790. £500 to £700.
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Harry Clarke: Walter (L. D'O.) <i>The Years at the Spring,</i> An Anthology of Recent Poetry. 4to New York (Brentano's) 1920. Special signed limited edition. £1,500 to £2,000.
    <center><b>Fonsie Mealy’s<br>Christmas Rare Books<br>& Collectors’ Sale<br>6th and 7th December</b>
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Kipling (Rudyard). <i>Works,</i> including Writings, Novels, Poems etc. Bombay Edition, 31 vols. roy 8vo Lond. (MacMillan & Co.) 1913-1938. Signed by Author. £1,500 to £2,000.
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Dunraven (Edwin, Third Earl of). <i>Notes on Irish Architecture,</i> Ed. by Margaret Stokes, 2 vols. lg. folio Lond. 1875-1877. Castle Hackett copy. £1,500 to £2,400.
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Kirby (Wm.) & Spence (Wm.) <i>An Introduction to Entomology,</i> 4 vols. 8vo Lond. 1822. With hand-coloured plates. £200 to £300.
    <center><b>Fonsie Mealy’s<br>Christmas Rare Books<br>& Collectors’ Sale<br>6th and 7th December</b>
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Heaney (Seamus). <i>Death of a Naturalist,</i> 8vo Lond. (Faber & Faber) 1966 First Edition - Third Impression. Signed, & inscribed on title page 'Seamus Heaney’. £800 to £1,200.
    <b>Fonsie Mealy’s, Dec. 6-7:</b> Glasgow Printing: Homer - <i>Iliad and Odyssey,</i> 4 vols. in 2, Glasgow (Robert & Andrew Foulis) 1756-1758. £1,0000 to £1,500.

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><center>Gonnelli Auction House<br>HISTORICAL PHOTOGRAPHS<br>“From the grand Tour in Italy to the journey to the East”<br>1st of December 2022</b>
    <b>Gonnelli Dec. 1st:</b> Fratelli Alinari, Alphonse Bernoud, Album with 15 photographs of Florence and Siena, 1860 - 1865. Starting Price: €1.500,00.
    <b>Gonnelli Dec. 1st:</b> Fratelli Alinari, Lucca. Church of San Michele, 1856. Starting Price: €1.500,00.
    <b>Gonnelli Dec. 1st:</b> Tommaso Cuccioni, Roma. Colosseo, 1854 - 1855. Starting Price: €800,00.
    <b>Gonnelli Dec. 1st:</b> Antonio Fortunato Perini, Venezia. Ca’ D’Oro, 1853 – 1855. Starting Price: €1.000,00.
    <b>Gonnelli Dec. 1st:</b> Lot of 51 photographs by Studio Incorpora: landscapes and views of Sicily, 1885 - 1890. Starting price: €1.200,00.
    <b>Gonnelli Dec. 1st:</b> Lehnert & Landrock. View of the Tunisian desert, 1904 - 1914. Starting price: €300,00.
    <b>Gonnelli Dec. 1st:</b> Lehnert & Landrock. Tunisia. Night landscape with nomads at the shores of a lake. Starting price: €400,00.
    <b>Gonnelli Dec. 1st:</b> Vittorio Sella, Aiguille du Midi, from the Col du Midi, 1881. Starting price: €1.000,00.
    <b>Gonnelli Dec. 1st:</b> Fratelli Alinari. Florence. Giotto's Bell Tower, 1858 - 1860. Starting price: €1.500,00.
  • <center><b>19th Century Rare Book & Photograph Shop<br>Catalogue 195<br>Magnificent Books & Manuscripts<br>Free on request</b>
    <b>19th Century Shop, Catalogue 195:</b> Benjamin Franklin on Electricity. Inscribed presentation copy.
    <b>19th Century Shop, Catalogue 195:</b> Frederick Douglass. Letter on civil war and the end of slavery.
    <b>19th Century Shop, Catalogue 195:</b> Carleton Watkins. A major American West photo album.
    <b>19th Century Shop, Catalogue 195:</b> Einstein. General Theory of Relativity inscribed by Einstein.
    <b>19th Century Shop, Catalogue 195:</b> The Federalist. Rare deluxe thick-paper copy.
    <b>19th Century Shop, Catalogue 195:</b> Emma Johnston. Archive of 350 salt prints by a Victorian female photographer.
  • <center><b>Forum Auctions<br>Fine Books, Manuscripts and Works on Paper<br>1st December 2022</b>
    <b>Forum, Dec. 1:</b> Illuminated manuscript.- Psalter, Use of Liège, in Latin, illuminated manuscript on vellum, Southern Netherlands (Liège), [c.1270]. £70,000 to £90,000.
    <b>Forum, Dec. 1:</b> Troy.- Early English provenance.- Columna (Guido de). <i>Historia destructionis Troiae,</i> first edition, one of only four known books from this press, [The Netherlands, ?Utrecht], [c.1477-1479]. £25,000 to £35,000.
    <b>Forum, Dec. 1:</b> Shute (John). <i>The First and Chief Groundes of Architecture,</i> first edition, 1563; bound with Palladio's Quattro Libri dell'Architettura, 1570. £20,000 to £30,000.
    <center><b>Forum Auctions<br>Fine Books, Manuscripts and Works on Paper<br>1st December 2022</b>
    <b>Forum, Dec. 1:</b> Martin (John). <i>Paradise Lost: By John Milton,</i> first edition in the original 12 parts, Imperial Quarto issue, Septimus Prowett, 1825-26. £12,000 to £16,000.
    <b>Forum, Dec. 1:</b> Sagittarius and a medieval town scene with peat barges on a canal as merchants meet and talk and another man cuts wood, Netherlands or Western Germany [perhaps Cologne], 1460-70. £10,000 to £15,000.
    <b>Forum, Dec. 1:</b> Stoker (Bram). <i>Dracula,</i> first edition, later issue, Graham Greene's copy, Westminster, Archibald Constable & Co., 1897. £8,000 to £12,000.
    <center><b>Forum Auctions<br>Fine Books, Manuscripts and Works on Paper<br>1st December 2022</b>
    <b>Forum, Dec. 1:</b> Gillray (James). <i>The Plumb-pudding in danger: -or- State Epicures taking un Petit Souper,</i> etching with hand-colouring, 1805. £6,000 to £8,000.
    <b>Forum, Dec. 1:</b> Darwin (Charles). Autograph Letter signed to his cousin Reginald Darwin, 1879, announcing his intention to have translated and add a preface to Ernst Krause's sketch of Dr Erasmus Darwin's life. £6,000 to £8,000.
    <b>Forum, Dec. 1:</b> By the Congress of the United States of America. Manifesto. "These United States, having been driven to hostilities by the oppressive and tyrannous measures...,” bound with others, 1778. £6,000 to £8,000.
    <center><b>Forum Auctions<br>Fine Books, Manuscripts and Works on Paper<br>1st December 2022</b>
    <b>Forum, Dec. 1:</b> Polar.- Benham (Daniel). <i>Sketch of the Life of Jan August Miertsching, Interpreter of the Esquimaux Language to the Arctic Expedition on Board H.M.S. "Investigator", Captain M'Clure,</i> first edition, 1854. £5,000 to £7,000.
    <b>Forum, Dec. 1:</b> Woman artist.- Unthank (Mary, née Williams). An album of 120 watercolours of views from Italy, Switzerland, France and England; with associated manuscript travel diary, 1860s-1870s. £4,000 to £6,000.
    <b>Forum, Dec. 1:</b> Gill (Eric).- Chaucer (Geoffrey). <i>Troilus and Criseyde,</i> number 159 of 225 copies on hand-made paper, Golden Cockerel Press, 1927. £3,000 to £4,000.
  • <b><center>Leland Little Auctions<br>The Signature Winter Auction<br>December 3, 2022</b>
    <b>Leland Little, Dec. 3:</b> Brinkley, Francis. <i>The Art of Japan,</i> Boston, 1897. The very rare complete Shogun edition. $4,000 to $8,000.
    <b>Leland Little, Dec. 3:</b> Sun Tzu. <i>Art Militaire des Chinois, ou recueil d'ancins traités sur la guerre composés avant l'ere chrétienne, par différents généraux chinois,</i> Paris, 1772. First European edition. $2,000 to $4,000.
    <b>Leland Little, Dec. 3:</b> First English Translation, St. Augustine's <i>Of the Citie of God: With the Learned Comments of Io. Lod. Vives…,</i> London, 1610. $2,500 to $3,500.
    <b><center>Leland Little Auctions<br>The Signature Winter Auction<br>December 3, 2022</b>
    <b>Leland Little, Dec. 3:</b> Philipp Franz von Siebold (1796-1866). Five <i>Nippon</i> Folios on Japan, 1832 [and] later 19th century [and] 1931. $1,000 to $2,000.
    <b>Leland Little, Dec. 3:</b> Mason (George Henry). <i>The Punishments of China, Illustrated by Twenty-Two Engravings: with Explanations in English and French,</i> London, 1808/1817. $800 to $1,200.
    <b>Leland Little, Dec. 3:</b> Hobbes, Thomas (of Malmesbury). <i>Leviathan, or the Matter, Form, and Power of a Common-wealth Ecclesiastical and Civil,</i> London, “1651,” ca. 1680. $800 to $1,200.
  • <center><b>Swann Auction Galleries<br>Maps & Atlases, Natural History & Color Plate Books<br> December 8, 2022</b>
    <b>Swann December 8:</b> Friedrich Justin Bertuch, <i>Bilderbuch für Kinder,</i> Weimar, 1792, 1798, 1802, 1805, 1822. $1,200 to $1,800.
    <b>Swann December 8:</b> Sebastian Münster, <i>Novae Insulae XXVI Nova Tabula,</i> Basel, 1552. $2,500 to $3,500.
    <b>Swann December 8:</b> Sebastian Münster & Hans Holbein, <i>Typus Cosmographicus Universales,</i> Basel, 1532. $7,000 to $10,000.
    <b>Swann December 8:</b> Franz Unger, <i>Die Urwelt in Ihren Verschiedenen Bildungsperioden,</i> 16 tinted lithographed plates, Weigel, 1858. $1,000 to $1,500.
    <b>Swann December 8:</b> Charles Varle, Wiliam Warner & Andrew Hanna, <i>Plan of the City of Environs of Baltimore,</i> Baltimore, 1801. $8,000 to $12,000.

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