• <center><b>One of a Kind Collectibles Auctions<br>Rare Autograph & Documents<br>September 29, 2022</b>
    <b>One of a Kind, Sep. 29:</b> John Adams Signed Ship's Passport, partly printed DS as president, signed “John Adams.”
    <b>One of a Kind, Sep. 29:</b> Extremely Rare James Garfield DS as President Appointing Revenue Service Agent.
    <b>One of a Kind, Sep. 29:</b> Babe Ruth 1939 Cooperstown cover boldly signed — with photo.
    <center><b>One of a Kind Collectibles Auctions<br>Rare Autograph & Documents<br>September 29, 2022</b>
    <b>One of a Kind, Sep. 29:</b> Incredible Harry S. Truman Kansas City Auto Club sales ledger maintained by Truman!
    <b>One of a Kind, Sep. 29:</b> Important Herbert Hoover 4 pg ALS about Chinese Gold Mining.
    <b>One of a Kind, Sep. 29:</b> Rare Calvin Coolidge ALS as President.
    <center><b>One of a Kind Collectibles Auctions<br>Rare Autograph & Documents<br>September 29, 2022</b>
    <b>One of a Kind, Sep. 29:</b> Abraham Lincoln Signed Appointment.
    <b>One of a Kind, Sep. 29:</b> Ironic John Kennedy Jr. Handwritten report on why he is accident report form when he attended Collegiate School in 1975.
    <b>One of a Kind, Sep. 29:</b> Katherine Bates Signed -“America! America! God shed his grace on thee.”
    <center><b>One of a Kind Collectibles Auctions<br>Rare Autograph & Documents<br>September 29, 2022</b>
    <b>One of a Kind, Sep. 29:</b> Apollo 11 - Neil Armstrong, Buzz Aldrin & Michael Collins.
    <b>One of a Kind, Sep. 29:</b> Amassed Over Four Decades, an impressive 1100+ piece collection of entertainment and notables.
    <b>One of a Kind, Sep. 29:</b> Mark Twain / Samuel Clemens Signed Letter and Card.
  • <center><b>Swann Auction Galleries<br>Printed & Manuscript Americana<br>September 29, 2022</b>
    <b>Swann September 29:</b> Extensive archive of papers of Lincoln’s Secretary of the Navy, Gideon Welles. $60,000 to $90,000.
    <b>Swann September 29:</b> George Catlin, <i>North American Indian Portfolio,</i> 1844. $40,000 to $60,000.
    <b>Swann September 29:</b> The Twenty-Four Books of the Holy Scriptures, Carefully Translated…after the Best Jewish Authorities, Philadelphia, 1853-54. $10,000 to $15,000.
    <center><b>Swann Auction Galleries<br>Printed & Manuscript Americana<br>September 29, 2022</b>
    <b>Swann September 29:</b> Wedding book of Eleanor Roosevelt’s bodyguard, Earl Miller, signed by the Roosevelts, 1932. $6,000 to $9,000.
    <b>Swann September 29:</b> Textile titled <i>The Resignation of Pres’t Washington,</i> Scotland, circa 1800. $5,000 to $7,500.
    <b>Swann September 29:</b> Gideon Welles, Pass for President Lincoln’s White House funeral, 1865. $4,000 to $6,000.
    <b>Swann September 29:</b> Confirmation of arms and nobility in favor of the Diez y Mora family, Madrid, 1710. $2,500 to $3,500.

Rare Book Monthly

Articles - November - 2013 Issue

A Loss for Internet Sales Tax Collectors

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Originally part of the problem, Amazon now want to be part of the solution.

Another wrench was thrown in the works of those who are attempting to force internet retailers to collect out-of-state sales tax. Two years ago, Illinois attempted to force out-of-state retailers with over $1 million in annual sales, though having only the most tenuous of connections to Illinois, to collect that state's sales tax. Now, the Illinois Supreme Court has said "no."

 

The rush to charge sales tax on internet purchases can be traced to the company that was born in books - Amazon.com. Of course, books are only a small part of what this internet behemoth now sells. States, which depend on sales tax for much of their income, looked longingly at Amazon. If only there was a way to make them collect sales tax from customers within their borders. For the most part, there was no way.

 

Long ago, the U.S. Supreme Court ruled that an out-of-state retailer could only be forced to collect a state's sales tax from in-state customers if they had a “nexus” with the state. Their conclusion was based on the Constitution granting the federal government the exclusive right to regulate interstate commerce. “Nexus” would provide enough contact between retailer and state to make the transaction intrastate rather than interstate commerce, subject to state regulation. Generally, “nexus” was considered to be some sort of in-state presence, such as a sales office, employees, a warehouse, or, of course, a store. Most internet retailers, like the direct mail companies that preceded them, have no such presence. They take and ship orders from outside of the state. There is no nexus, so there is no requirement to collect sales tax. That is why most internet orders you place do not have a sales tax charge.

 

In recent years, some states have tried to define “nexus” more broadly so as to be able to demand the collection of tax. Illinois was one such state. They passed what has aptly become known as the “Amazon Law.” It declared so-called in-state “agents” to in effect be Amazon employees, creating nexus. Amazon has such “agents” all across the country. These are people who run their own websites and send leads to Amazon in return for a commission. They are not Amazon employees, not what one might traditionally think closely enough related to Amazon to create a “nexus.”

 

The Illinois Supreme Court struck down the “Amazon Law,” though interestingly enough, not on constitutional grounds. The Illinois Court cited the relatively recent Internet Tax Freedom Act of 2000 for its decision. That act prohibits discriminatory taxation on electronic commerce. Requiring taxes be collected because of advertising posted online by “agents,” but not because of advertising placed on television or in print, it ruled was internet discriminatory. The agent/nexus issue was left to be decided another day.

 

The last time the U.S. Supreme Court visited this issue, it lay down a route to states requiring out-of-state retailers to collect sales taxes on all transactions with customers located within their state. Since the federal government has the constitutional authority to regulate commerce, it could pass a law requiring out-of-state retailers to collect sales taxes all across the country. That, they implied, would pass constitutional muster. Naturally, a coalition of state governments and “Main Street” retailers immediately came together to induce Congress to pass such a bill. They helped to write it, now known as the Marketplace Fairness Act of 2013. Oddly enough, one of its supporters is the company whose existence, and repeated fight not to be compelled to collect sales taxes, led to this whole situation – Amazon. As Amazon has grown, it has opened warehouses in many states across the country to save time and money. It is already forced by the old “nexus” standard to collect sales taxes in many states. It now finds itself at the same competitive disadvantage as “Main Street” retailers versus internet companies with a presence in just one state.

 

The Marketplace Fairness Act of 2013 has already passed the Senate handily, on a 69-27 vote. One might think anti-tax conservatives would oppose the bill, but it drew a wide, nonpartisan coalition. Pressure from local, “Main Street” retailers, who believe they are at a competitive disadvantage, swayed a lot of votes. Technically, it isn't a new tax anyway, as each sales tax state also has a use tax, which states you are supposed to assess yourself and pay a “use tax” in the same amount as your local sales tax when you buy from a retailer who does not collect the sales tax. However, very few people actually pay this tax. Maybe even you.

 

The President has pledged to sign the bill. That leaves the House of Representatives, where the bill is currently attempting to work its way through the morass which is their bureaucracy. Sometimes bills that would pass if voted up or down never make it to the floor. What happens with this one remains uncertain. Interestingly, polls have shown a majority oppose the bill, with a particular concentration of young people, who undoubtedly are prime internet consumers. “Main Street” may be a foreign country to many of them. We will have to wait to determine the outcome, but estimates are that $24 billion in revenue for the states hangs in the balance.

Rare Book Monthly

  • <b><center>Potter & Potter Auctions<br>Fine Books & Manuscripts<br>October 20, 2022</b></center>
    <b>Potter & Potter, Oct. 20:</b> JOYCE, James. <i>Ulysses.</i> London: John Lane the Bodley Head, 1937. PRESENTATION COPY OF THE FIRST ENGLISH EDITION PRINTED IN ENGLAND. $50,000 to $60,000.
    <b>Potter & Potter, Oct. 20:</b> [SHACKLETON, Ernest]. –– BROWNING, Robert. <i>Poetical Works of…</i> London: Smith and Elder, 1906. PRESENTED TO SHACKLETON AND THE OFFICERS OF THE NIMROD BY A MEMBER OF THE ROYAL GEOGRAPHICAL SOCIETY. $40,000 to $60,000.
    <b>Potter & Potter, Oct. 20:</b> AUDUBON, John James. <i>The Birds of America, from Drawings Made in the United States and Their Territories.</i> New York: George R. Lockwood, [1870]. $30,000 to $40,000.
    <b><center>Potter & Potter Auctions<br>Fine Books & Manuscripts<br>October 20, 2022</b></center>
    <b>Potter & Potter, Oct. 20:</b> ARISTOTLE. Opera, in Greek, parts one and two only: Organon and Natural Philosophy I. Edited by Aldus and others. Venice: Aldus Manutius, 1 November 1495–February 1498. $20,000 to $30,000.
    <b>Potter & Potter, Oct. 20:</b> COOK, James, Capt. [Collected Voyages]. First and Second Voyages: London: W. Strahan; and T. Cadell, 1773, 1777; Third Voyage: London: H. Hughes for G. Nicol and T. Cadell, 1785. $14,000 to $18,000.
    <b>Potter & Potter, Oct. 20:</b> CLEMENS, Samuel Langhorne (“Mark Twain”). <i>The Writings of…</i> Hartford: American Publishing Co., 1899–1900. $12,000 to $16,000.
    <b><center>Potter & Potter Auctions<br>Fine Books & Manuscripts<br>October 20, 2022</b></center>
    <b>Potter & Potter, Oct. 20:</b> [KELMSCOTT PRESS]. SHAKESPEARE, William. <i>The Poems of…</i> Edited by Frederick S. Ellis. Hammersmith: William Morris for the Kelmscott Press, 1893. $12,000 to $15,000.
    <b>Potter & Potter, Oct. 20:</b> LONDON, Jack. <i>The Call of the Wild.</i> New York: The Macmillan Company, 1905. PRESENTATION COPY INSCRIBED BY LONDON. $10,000 to $15,000.
    <b>Potter & Potter, Oct. 20:</b> CROWLEY, Aleister (1875–1947). <i>The Winged Beetle.</i> London: privately printed, 1910. $10,000 to $15,000.
    <b><center>Potter & Potter Auctions<br>Fine Books & Manuscripts<br>October 20, 2022</b></center>
    <b>Potter & Potter, Oct. 20:</b> WILDE, Oscar (“C.3.3.”). <i>The Ballad of Reading Gaol.</i> London: Leonard Smithers, January 1898. $6,000 to $8,000.
    <b>Potter & Potter, Oct. 20:</b> DRYDEN, John. <i>Fables Ancient and Modern; translated into verse from Homer, Ovid, Boccace, & Chaucer: with original poems.</i> London: John Tonson, 1700. $4,000 to $6,000.
    <b>Potter & Potter, Oct. 20:</b> [MAP]. LINSCHOTEN, Jan Huygen van. <i>Delineatio Orarum Maritimarum…</i> London: John Wolfe, 1598. $3,000 to $4,000.
  • <b><center>Forum Auctions<br>Fine Books, Manuscripts<br>and Works on paper<br>Thursday 29th September 2022</b>
    <b>Forum, Sep. 29:</b> South America.- Conquest of Peru.- Cieza De León (Pedro de). <i>Parte primera de la chronica del Peru,</i> first edition, Seville, Martín de Montesdoca, 1553. £50,000 to £70,000.
    <b>Forum, Sep. 29:</b> Asia.- Mandeville (Sir John). <i>Tractato bellissimo delle piu maravigliose cose & piu motabile che sitrovino nelle parte delmondo,</i> Florence, [Lorenzo Morgiani], 1496-99. £40,000 to £60,000.
    <b>Forum, Sep. 29:</b> Bible leaf, Latin. Single leaf from the Gutenberg Bible, [Mainz], [Johann Gutenberg & Johann Fust], [c.1454/55]. £40,000 to £60,000.
    <b><center>Forum Auctions<br>Fine Books, Manuscripts<br>and Works on paper<br>Thursday 29th September 2022</b>
    <b>Forum, Sep. 29:</b> Publicius (Jacobus). <i>Ars oratoria. Ars epistolandi. Ars memorativa,</i> first edition, Venice, Erhard Ratdolt, 1482. £40,000 to £60,000.
    <b>Forum, Sep. 29:</b> Biblia Pauperum.- Single leaf from a blockbook Biblia Pauperum in Latin, from the Wiblingen copy of Schreiber's edition III, Netherlands, 1465. £25,000 to £35,000.
    <b>Forum, Sep. 29:</b> South America.- Brazil.- Steinmann (Johan Jacob). <i>Souvenirs de Rio de Janeiro,</i> Paris, chez Rittner & Goupil, 1837. £20,000 to £30,000.
    <b><center>Forum Auctions<br>Fine Books, Manuscripts<br>and Works on paper<br>Thursday 29th September 2022</b>
    <b>Forum, Sep. 29:</b> Asia.- Polo (Marco). <i>In cui si tratta le meravigliose cose del mondo per lui vedute,</i> Venice, Matteo Pagano, 1555. £20,000 to £30,000.
    <b>Forum, Sep. 29:</b> Sir Joshua Reynolds' copy.- Donne (John). <i>Poems, by J.D. With elegies on the authors death,</i> the Joshua Reynolds-Philip Bliss copy of the first edition, Printed by M[iles]. F[lesher]. for Iohn Marriot, 1633. £20,000 to £30,000
    <b>Forum, Sep. 29:</b> Gilbert (William). <i>De Magnete,</i> first edition, Peter Short, 1600. £10,000 to £15,000.
    <b><center>Forum Auctions<br>Fine Books, Manuscripts<br>and Works on paper<br>Thursday 29th September 2022</b>
    <b>Forum, Sep. 29:</b> Audubon (John James). <i>The Birds of America,</i> 8 vol., New York, George R. Lockwood, [c.1889]. £6,000 to £8,000.
    <b>Forum, Sep. 29:</b> Pratchett (Terry). <i>The Colour of Magic,</i> first edition, signed by the author, 1983. £5,000 to £7,000.
    <b>Forum, Sep. 29:</b> Flaubert (Gustave). <i>Trois Contes,</i> first edition, one of 100 copies on papier de Hollande, Paris, Charpentier, 1877. £5,000 to £7,000.

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