• <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

Aba

The American Booksellers Association is taking on Amazon.

Meanwhile, other states with less obvious connections reached for new ways of finding "nexus." New York, California, and Illinois, among others, deemed local website owners who collect commissions from Amazon for sending customers their way to be agents of Amazon. In-state agents equal nexus in their opinion. Amazon responded by cutting off relations with those "agents," except in New York, where they are mounting a legal challenge.

 

In California, a law was passed requiring online retailers to collect sales tax. Amazon declared the law to be unconstitutional, but then took the extraordinary step of filing a proposed voter referendum with the Attorney General to have the law repealed. If they can gather enough signatures, the proposition will appear on an election ballot next year. Californians have a history of supporting anti-tax referendums.

 

ABA CEO Oren Teicher issued a statement in response saying, "Having long behaved as if tax laws don’t apply to them, Amazon.com has now announced its intention to spend millions of dollars in an effort to get a tax-evasion referendum on the ballot in California. The time has come for Amazon.com to collect and remit the required sales tax - just like every other [40,000] California retailer."

 

Meanwhile, at the Federal level, a bill has been introduced entitled the Main Street Fairness Act, sponsored by Dick Durbin (D-IL) in the Senate and William Delahunt (D-MA) in the House. It is designed to take advantage of the opening in the Quill case to allow the federal government to require online merchants to collect sales taxes. The Main Street Fairness Act would require all merchants to collect sales tax from customers in participating states. Essentially, states could participate by agreeing to a number of conditions designed to make assessment and collection of the tax easier for online merchants. It would set up a "centralized, one-stop, multistate registration system" so that retailers would not have to deal separately with 45 taxing authorities. States would have to provide uniform definitions for products so as to reduce confusion over what is taxable, and certified taxing software would be made available on which retailers could legally rely. Uniform methods for filing returns would also be mandated, with local taxes collected at the state level. States would have to provide reasonable compensation for the costs of collecting and remitting taxes. There would also be a "small seller exception" to the requirement to collect sales taxes, but what constitutes a "small seller" is not defined.

 

In arguing for the bill, Senator Durbin stated, "Why should out-of-state companies that sell their products online have an unfair advantage over Main Street bricks-and-mortar businesses?" He went on to say, "The Main Street Fairness Act doesn’t ask anyone to pay a single penny more in taxes." Technically, the Senator is correct. When you purchase a product online from an out of state vendor, you are supposed to pay a "use tax" on it to your state taxing authority. The use tax is the exact same amount as the sales tax. However, in reality, few people do so. The truth is the Main Street Fairness Act is simply about collecting taxes already due, not inflicting a new one, but use tax evasion, whether knowingly or not, is so widespread that many people think of it as a new tax. Durbin estimated that between 2009 and 2012, states would lose as much as $37 billion in uncollected sales/use taxes.

 

We asked ABA CEO Oren Teicher whether the complexity objection to online sales tax collection was compelling. He was not buying into the argument, particularly with respect to Amazon. He noted that there is compliance software currently available, such as OneSource and AvaTax, and other vendors complying with the Streamlined Sales and Use Tax Agreement (the blueprint for the Main Street Fairness Act). He added, "And while a remote retailer like Amazon.com will tell you that complying with the myriad taxing jurisdictions is simply too complicated for them, Amazon.com itself once provided an integrated e-commerce sales and use tax system for companies like Target, which has stores in every state. So a company like Amazon.com already has the software in place. The notion that complying with the law to collect sales taxes is an undue burden on interstate commerce is simply no longer the case."


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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