• <b>Swann Auction Galleries Dec 17:</b> Bernardus Sylvanus, one of the earliest printed maps of the New World, woodcut, Venice, 1511. $20,000 to $30,000.
    <b>Swann Auction Galleries Dec 17:</b> Johannes Blaeu, <i>Nova et Accuratissima Totius Terrarum Orbis Tabula,</i> Amsterdam, 1662. $8,000 to $12,000.
    <b>Swann Auction Galleries Dec 17:</b> Emanuel Bowen & John Gibson, <i>Atlas Minimus,</i> miniature atlas, London, 1758. $2,500 to $3,500.
    <b>Swann Auction Galleries Dec 17:</b> Henry Andrews, <i>The Botanist's Repository for New & Rare Plants,</i> London, 1797-1815. $3,000 to $5,000.
    <b>Swann Auction Galleries Dec 17:</b> John James Audubon, <i>Night Heron or Qua Bird, Plate CCXXXVI,</i> hand-colored aquatint, 1835. $25,000 to $35,000.
    <b>Swann Auction Galleries Dec 17:</b> Basilius Besler, group of 30 folio engravings, <i>Hortus Eystettensis,</i> Eichstatt, 1613. $7,000 to $10,000.
    <b>Swann Auction Galleries Dec 17:</b> Henri Chatelain, <i>Carte Tres Curieuse de la Mer du Sud...,</i> Amsterdam, 1719. $8,000 to $12,000.
    <b>Swann Auction Galleries Dec 17:</b> Arnoldus Montanus, <i>Die Unbekante Neue Welt...,</i> German text edition, Amsterdam, 1673. $4,000 to $6,000.
    <b>Swann Auction Galleries Dec 17:</b> John Woodhouse Audubon, <i>California Gray Squirrel,</i> oil on canvas, c. 1853. $30,000 to $50,000.
  • <b>ANZAAB Joint Catalogue:</b> BULLER, Walter Lawry. <i>A HISTORY OF THE BIRDS OF NEW ZEALAND.</i> London, Van Voorst, 1873. Special De-Luxe edition of this already rare work.
    <b>ANZAAB Joint Catalogue:</b> GIBBS, May. <i>Gum-Nut Babies.</i> Sydney: Angus and Robertson, Ca. 1918.
    <b>ANZAAB Joint Catalogue:</b> SWIFT, Jonathan. <i>TRAVELS INTO SEVERAL REMOTE NATIONS OF THE WORLD.</i> London: Printed for Benj.Motte. 1727.
    <b>ANZAAB Joint Catalogue:</b> JUKES, Joseph Beete. <i>NARRATIVE OF THE SURVEYING VOYAGE OF H.M.S. FLY…</i> London: T. & W. Boone, 1847. First Edition.
    <b>ANZAAB Joint Catalogue:</b> <i>SOMERVILLE, E OE. IN THE VINE COUNTRY.</i> London: W H Allen & Co Limited, 1893.
    <b>ANZAAB Joint Catalogue:</b> MAWE, John. <i>The voyager’s companion, or shell collector’s pilot.</i> London : 1825. Rare.
    <b>ANZAAB Joint Catalogue:</b> PARKINSON, John. <i>Theatrum Botanicum, The Theater of Plants…</i> London, Thomas Cotes, 1640.
    <b>ANZAAB Joint Catalogue:</b> c. 1150 decorated MONASTIC MISSAL LEAF, Southern Germany/Austria.
    <b>ANZAAB Joint Catalogue:</b> LEGGE, Captain W. Vincent. <i>A HISTORY OF THE BIRDS OF CEYLON.</i> London, The Author, 1880.
    <b>ANZAAB Joint Catalogue:</b> AUNT HANNAH. <i>SOME ADVENTURES IN THE LIFE OF A COCKATOO.</i> Published in New York by R. Shugg and Co., 1872.
  • <center><b>Fonsie Mealy Auctioneers<br>Christmas Rare Books<br>& Collectors’ Sale<br>9 & 10 December 2020</b>
    <b>Fonsie Mealy, Dec. 9:</b> Joyce (James), <i>Ulysses,</i> 4to, Paris: (Shakespeare & Co.) 1922, First Edn. €7,000 to €9,000.
    <b>Fonsie Mealy, Dec. 9:</b> Of the Utmost Rarity with Swift Association. Harward (Michael). <i>Philomath. A New Almanack for the Year of Our Lord,</i> 1666. €6,000 to €9,000.
    <b>Fonsie Mealy, Dec. 9:</b> With Full Complement of Hand Coloured & Other Plates. Rosellini (Ippolito). <i>Monumenti dell Egitto e della Nubia,</i> Vols. I, II, & III Plate Volumes only. €5,000 to €7,000.
    <center><b>Fonsie Mealy Auctioneers<br>Christmas Rare Books<br>& Collectors’ Sale<br>9 & 10 December 2020</b>
    <b>Fonsie Mealy, Dec. 9:</b> With Magnificent Hand Coloured Plates. [Bivort, Debabay, & others] <i>Annales de Pomologie,</i> 8 vols., folio, Brussels, 1853-1861. €4,000 to €6,000.
    <b>Fonsie Mealy, Dec. 9:</b> With Very Fine Coloured Plates & Illustrations. Barbier (George) Vogel (Lucien) & others, <i>Gazette du Bon Ton - Arts-modes et frivolities, </i> 1914 to 1922. €4,000 to €6,000.
    <b>Fonsie Mealy, Dec. 9:</b> “I have seen War... I hate War," Signed Presentation Copy to William C. Bullitt, Roosevelt (Franklin D.) August 14, 1936. €3,000 to €4,000.
    <center><b>Fonsie Mealy Auctioneers<br>Christmas Rare Books<br>& Collectors’ Sale<br>9 & 10 December 2020</b>
    <b>Fonsie Mealy, Dec. 9:</b> Victorian Hostess & Horticulturist. An Important Collection Relating to Lady Dorothy Nevill (1826-1913). €2,500 to €3,200.
    <b>Fonsie Mealy, Dec. 9:</b> Fine Original Portrait Photos of The O'Brien Ladies by Margaret Cameron. Two black and white Photos, each 8" x 10". €1,200 to €1,800.
    <b>Fonsie Mealy, Dec. 9:</b> James Hume Nesbitt Illustrations: A collection of twelve pen and ink Drawings and Etchings intended for publication as book of illustrations for his thriller novels. €800 to €1,200.
    <center><b>Fonsie Mealy Auctioneers<br>Christmas Rare Books<br>& Collectors’ Sale<br>9 & 10 December 2020</b>
    <b>Fonsie Mealy, Dec. 9:</b> Attributed to Kitagawa Utamavo (1753-1806). A pair of attractive colourful woodblock prints, of Court Ladies in decorative robes with numerous stamps and script. €800 to €1,000.
    <b>Fonsie Mealy, Dec. 9:</b> Contemporaneous Notes from Captain Cook's Voyage Travel: [Anon] <i>Voyage to the South Sea by Mr. Banks, Mr. Parkinson and Dr. Solender, with Capt. Cooke,</i> a 7 page m/ss document. €700 to €1,000.
    <b>Fonsie Mealy, Dec. 9:</b> Very Rare First U.K. Edition with Yellow Paper Band. Herbert (Frank). <i>Dune,</i> 8vo London (Victor Gollancz Ltd.) 1966. €500 to €700.

Rare Book Monthly

Articles - January - 2014 Issue

Courts Reach Contrary Decisions on Collection of Sales Tax by Out-of-State Retailers

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The U. S. Supreme Court building.

The confusion over which out-of-state companies must collect sales tax in which states was ratcheted up another level as a result of a recent U.S. Supreme Court non-decision. The Supreme Court declined to hear an appeal from New York's highest court from Amazon and Overstock, two major online merchants headquartered in another state. By so doing, it allowed the New York decision compelling certain out-of-state merchants to collect sales tax to stand. The added confusion arises from the fact that the New York decision the Supreme Court let stand was very different from one reached by Illinois' highest court just a few weeks earlier. Under similar circumstances, the Illinois court ruled Illinois could not require out-of-state merchants to collect their sales tax. Confusing enough?

 

It has long been established law that a state cannot require an out-of-state merchant to collect their sales tax unless that merchant has a presence in their state (“nexus” is the official term). This is based on the Constitution giving the federal government exclusive power to regulate interstate commerce. Generally, “nexus” was thought to mean some sort of physical presence – a store, warehouse, office, or something like that. Since most such retailers had a presence only in their home state, they could not be compelled to collect sales taxes for the other 49 states. That is why you rarely had to pay sales tax on something purchased via direct mail.

 

The states didn't much like this, but for years accepted the fact that out-of-state mail order companies could sell to their residents and not have to collect sales tax. However, the value of this lost revenue has increased tremendously over the past few years with the advent of internet sales. Today, there is much more at stake. So, the states began to look for new connections between out-of-state retailers and their states that they could claim to be sufficient “nexus” to require that retailer to collect their sales taxes. New York and Illinois both thought they found one.

 

Those states attempted to claim nexus based on the presence in their states of “affiliates,” persons who use their websites to send customers to the retailer's website. For example, a resident of New York might post a link on his/her website to Amazon in return for a commission on sales. The retailers do not look at these people as being a part of their business but as an independent outsider. Such a person does not create a presence by the company. The states passed legislation saying those persons are, in effect, part of the company and thereby make that company a state resident. Therefore, that out-of-state retailer, say Washington-based Amazon, must collect sales tax on sales made to residents of New York and Illinois.

 

In New York, the state's highest court agreed with their state's interpretation of “nexus” and demanded out-of-state retailers collect sales tax. Amazon and Overstock appealed to the U. S. Supreme Court. While the Supreme Court did not rule on the legality of New York's law, by declining to take up the case, they allowed that ruling to stand. The out-of-state merchants with in-state “affiliates” must collect their sales tax.

 

In Illinois, the state's highest court reached a different conclusion. While not looking at the traditional constitutional issue, the Illinois court ruled that this law violated the Internet Tax Freedom Act of 2000. That federal law prohibits discriminatory taxes on internet transactions. The Illinois court said that requiring taxes be collected because an out-of-state company was advertising on in-state people's internet sites, but not if it was advertising on in-state television stations or newspapers, was internet discriminatory. So, based on the same federal law, certain customers in Illinois aren't subject to collection of sales taxes while residents of New York are.

 

Obviously, this doesn't make much sense. However, the Supreme Court has shown a lack of interest in wading deeper into this issue. If balance is to be achieved, it is up to Congress to enact new laws clarifying the issue. A law has been passed by the Senate which would require all out-of-state retailers (maybe you too?) to collect sales taxes providing the merchant has over $1 million in sales annually. Currently the bill is languishing in the House of Representatives and it is questionable whether the House will act upon the bill or ignore it. The states are pressuring the House to vote yes. Many consumers and anti-tax advocates are encouraging their representatives to continue to ignore the bill. Right about now, it does not look like the House is in any great hurry to deal with an issue that many construe as amounting to a tax increase.

Rare Book Monthly

  • <center><b>Arader Galleries<br>December Sale<br>December 5, 2020</b>
    <b>Arader Galleries, Dec. 5:</b> SHERBURNE, BRANTZ, and WIRGMAN. The Original Drawings of the First Modern Scientific Survey of the Patapsco River and Chesapeake Bay. $350,000 to $500,000.
    <b>Arader Galleries, Dec. 5:</b> LAFON, Barthelemy. The Earliest Comprehensive Survey of Louisiana and its Adjacent Regions. $350,000 to $450,000.
    <b>Arader Galleries, Dec. 5:</b> Giacomo GASTALDI. The Most Important Renaissance Wall Map of Asia Published in the 16th Century – with all four sheets having full margins. $300,000 to $400,000.
    <center><b>Arader Galleries<br>December Sale<br>December 5, 2020</b>
    <b>Arader Galleries, Dec. 5:</b> CAO, Junyi. The Most Important Map of China to Come to Market in 50 Years. One of only three known copies of the last Ming Dynasty world map. $325,000 to $375,000.
    <b>Arader Galleries, Dec. 5:</b> ORTELIUS, Abraham. Ortelius Atlas Spanish 1588 Magnificently Rich Original Hand Color in Full. $225,000 to $350,000.
    <b>Arader Galleries, Dec. 5:</b> An Exceptionally Fine and Historically Important Manuscript Map Showing the Origins of Texas in the 19th Century. $250,000 to $350,000.
    <center><b>Arader Galleries<br>December Sale<br>December 5, 2020</b>
    <b>Arader Galleries, Dec. 5:</b> PRICE, William and BONNER, John. Map of Boston 1769. $225,000 to $325,000.
    <b>Arader Galleries, Dec. 5:</b> John James AUDUBON. Audubon’s Brilliant Icon, That Has Never Been Equaled for Drama. $150,000 to $250,000.
    <b>Arader Galleries, Dec. 5:</b> Pierre-Joseph REDOUTE. Original Watercolor, Red Lily. $175,000 to $250,000.
    <center><b>Arader Galleries<br>December Sale<br>December 5, 2020</b>
    <b>Arader Galleries, Dec. 5:</b> John James AUDUBON. The Most Famous Image of a Bird in All of History. $150,000 to $200,000.
    <b>Arader Galleries, Dec. 5:</b> Martin WALDSEEMULLER. The Finest Example in Existence of Martin Waldseemuller’s Map of the New World, with Spectacular Full Original Color. $150,000 to $200,000.
    <b>Arader Galleries, Dec. 5:</b> GORDON, Peter. The First State of the First View of Savannah: The Template for American Urban Planning. $100,000 to $150,000.
  • <center><b>Sotheby’s<br>English Literature, History, Science,<br>Children’s Books and Illustrations<br>1 – 8 December, 2020</b>
    <b>Sotheby’s, 1-8 Dec.:</b> JAMES OF MILAN | <i>Pricking of love,</i> illuminated manuscript in Middle English [England, fifteenth century]. £60,000 to £80,000.
    <b>Sotheby’s, 1-8 Dec.:</b> BEARDSLEY | <i>The Toilet of Helen,</i> original ink drawing for Savoy, 1895. £30,000 to £50,000.
    <b>Sotheby’s, 1-8 Dec.:</b> DICKENS | <i>A Christmas Carol,</i> 1844, seventh edition, presentation copy inscribed by the author. £20,000 to £30,000.
    <center><b>Sotheby’s<br>English Literature, History, Science,<br>Children’s Books and Illustrations<br>1 – 8 December, 2020</b>
    <b>Sotheby’s, 1-8 Dec.:</b> DARWIN | <i>For Private Distribution... Extracts from Letters addressed to Professor Henslow...,</i> 1835, original wrappers. £70,000 to £90,000.
    <b>Sotheby’s, 1-8 Dec.:</b> DEFOE | Autograph manuscript poem, 'Resignation', 1708. £20,000 to £30,000.
    <b>Sotheby’s, 1-8 Dec.:</b> GRAHAME | <i>The Wind in the Willows,</i> 1908, first edition, dust-jacket. £12,000 to £16,000.
  • <center><b>Sotheby’s<br>Livres et Manuscrits<br>7 – 15 December, 2020</b>
    <b>Sotheby’s, 7 – 15 Dec.:</b> [RELIURE BRODÉE]. <i>Horae beatissimae...</i> Anvers, 1570. Reliure brodée de la Renaissance aux armes du duc d'Anjou. €50,000 to €70,000.
    <b>Sotheby’s, 7 – 15 Dec.:</b> ARTOIS, comte d', futur Charles X. 75 lettres autographes au comte de Vaudreuil entre 1792 et 1804. €15,000 to €20,000.
    <b>Sotheby’s, 7 – 15 Dec.:</b> [Pascal, Blaise]. <i>Lettres de A. Dettonville ...</i> Paris, 1658-1659. Rarissime édition originale en reliure de l'époque. €30,000 to €50,000.
    <center><b>Sotheby’s<br>Livres et Manuscrits<br>7 – 15 December, 2020</b>
    <b>Sotheby’s, 7 – 15 Dec.:</b> Aragon, Louis. Ens. de 8 ouvrages avec envois à Jacques Lacan, dont "Blanche et l'oubli", 1967, sur grand papier. €2,000 to €3,000.
    <b>Sotheby’s, 7 – 15 Dec.:</b> Fermat, Pierre de. <i>Varia opera mathematica.</i> Toulouse,1679. Petit in-folio. Edition originale. De la bibliothèque de Jacques Lacan. €6,000 to €8,000.
    <b>Sotheby’s, 7 – 15 Dec.:</b> Leduc, Violette. <i>La Bâtarde.</i> 1958-1963. Important manuscrit autographe, premier jet. 20 cahiers, env 2048 p. ms. €40,000 to €60,000.

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