• <b>Doyle, Travel & Sport in Africa from the Library of Arnold “Jake” Johnson: Online-Only Auction. Now through June 18</b>
    <b>Doyle, Travel & Sport in Africa from the Library of Arnold “Jake” Johnson:</b> MYERS, ARTHUR B.[OWEN] R.[ICHARDS] Life with the Hamran Arabs... $500 to $800
    <b>Doyle, Travel & Sport in Africa from the Library of Arnold “Jake” Johnson:</b> LYELL, D. D. Nyasaland for the Hunter and Settler. $600 to $800
    <b>Doyle, Travel & Sport in Africa from the Library of Arnold “Jake” Johnson:</b> JOHNSON, ISAAC CHARLES Sport on the Blue Nile… $600 to $900
    <b>Doyle, Travel & Sport in Africa from the Library of Arnold “Jake” Johnson: Online-Only Auction. Now through June 18</b>
    <b>Doyle, Travel & Sport in Africa from the Library of Arnold “Jake” Johnson:</b> BETHELL, ALFRED J. Notes on South African Hunting and Notes on a Ride to the Victoria Falls… $600 to $900
    <b>Doyle, Travel & Sport in Africa from the Library of Arnold “Jake” Johnson:</b> BISHOP, B. F. Game & Visitor's Book. $500 to $800
    <b>Doyle, Travel & Sport in Africa from the Library of Arnold "Jake" Johnson:</b> BYRON, EDMUND What We Did in South Africa in 1873. $600 to $900
  • <center><b>Dominic Winter Auctioneers<br>Printed Books, Maps & Documents, Children’s Books & Modern First Editions<br>June 19/20</b><br>
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Cook, James. <i>A Voyage towards the South Pole,</i> 1st edition, 1777. Presentation copy to James Furneaux. £3,000 to £5,000
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Mathews, Gregory M. <i>The Birds of Australia,</i> 13 volumes, 1st edition, 1910-27. A fine set, with 600 hand-coloured lithographs. £3,000 to £5,000
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Shelley, George Ernest. <i>Monograph of the Nectariniidae,</i> 1st edition, 1876-80. With 121 hand-coloured lithographic plates by Keulemans. £2,000 to £3,000
    <center><b>Dominic Winter Auctioneers<br>Printed Books, Maps & Documents, Children’s Books & Modern First Editions<br>June 19/20</b><br>
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Nostradamus, Michel de. <i>The True Prophecies or Prognostications,</i> 1st edition in English, 1672. £3,000 to £5,000
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Collodi, Carlo. <i>Le Avventure di Pinocchio,</i> 1st edition, 1883. Original cloth. £6,000 to £8,000
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Kelmscott Press. <i>The Life and Death of Jason,</i> 1895. One of 200 copies on paper. £2,000 to £3,000
    <center><b>Dominic Winter Auctioneers<br>Printed Books, Maps & Documents, Children’s Books & Modern First Editions<br>June 19/20</b><br>
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Ambler, Eric. <i>Uncommon Danger,</i> 1st edition, 1937. With the dust jacket. £1,500 to £2,000
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Huxley, Aldous. <i>Crome Yellow,</i> 1st edition, 1921. Rare in the dust jacket. £2,000 to £3,000
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Isherwood, Christopher. <i>Goodbye to Berlin,</i> 1st edition, 1939. With the dust jacket, £1,000 to £1,500
    <center><b>Dominic Winter Auctioneers<br>Printed Books, Maps & Documents, Children’s Books & Modern First Editions<br>June 19/20</b><br>
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Lewis, C. S. Autograph letter signed to Charles Jasper Sisson (1885-1966), 1937. £1,000 to £1,500
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Tolkien, J. R. R. <i>The Lord of the Rings,</i> 1956-7. Signed by Tolkien in each volume. £7,000 to £10,000
    <b>Dominic Winter Auctioneers<br>June 19/20:</b> Wells, H. G. <i>The War of the Worlds,</i> 1st edition, 1898. Inscribed by Wells with autograph self-portrait. £3,000 to £5,000
  • <b>Bonhams, Jun 13:</b> Darwin, Charles. <i>On the Origin of Species.</i> Presentation Copy. Very Fine. $200,000 to $300,000
    <b>Bonhams, Jun 13:</b> Darwin, Charles. Autograph Letter Signed, 3 pp, negotiating the 2nd American edition with Appleton $20,000 to $30,000
    <b>Bonhams, Jun 13:</b> Hemingway, Ernest. Autograph Letter Signed, 8 pp, Paris, 1924, to his father discussing Bullfighting, Stories, and his new baby. $20,000 to $30,000
    <b>Bonhams, Jun 13:</b> Shakespeare, William. <i>Corialanus.</i> London, 1623. 1st printing [Extracted from the First Folio]. $40,000 to $60,000
    <b>Bonhams, Jun 13:</b> Swift, Jonathan. <i>Gulliver's Travels.</i> London, 1726. 1st edition, Teerink's A edition, fine, large copy. $15,000 to $25,000
    <b>Bonhams, Jun 13:</b> Neill, John R. Pen-and-ink drawing from Oz, "He raised his gun, took aim and fired," $6,000 to $8,000
    <center><b>Bonhams<br>Fine Books and Manuscripts<br>June 13 - New York</b>
    <b>Bonhams, Jun 13:</b> Shakespeare, William. <i>Sonnets.</i> 1901. 2 volumes. Printed on vellum and illuminated by Ross Turner, bound by Trautz-Bauzonnet. $8,000 to $12,000
    <b>Bonhams, Jun 13:</b> Thompson, Kay. <i>Eloise at Christmastime.</i> New York: Random House, [1958]. First edition. In custom binding by Asprey. $3,000 to $5,000
    <b>Bonhams, Jun 13:</b> Beardsley, Aubrey. <i>The Birth, Life, and Acts of King Arthur.</i> 1893-94. 2 volumes. Contemporary painted vellum gilt by Chivers. $2,000 to $3,000
    <b>Bonhams, Jun 13:</b> Assisi, St. Francis. <i>The Canticle of Brother Sun.</i> Illuminated on vellum, for the Grolier Society. $7,000 to $9,000
    <b>Bonhams, Jun 13:</b> Taylor, Deems. <i>Walt Disney’s Fantasia.</i> New York: 1940. In custom binding by Asprey. $3,000 to $5,000
    <b>Bonhams, Jun 13:</b> Proust, Marcel. <i>Du coté de chez Swann.</i> 1st edition, 1st issue. Inscribed by Proust. $5,000 to $7,000
    <b>Bonhams, Jun 13:</b> Rackham, Arthur. <i>Peter Pan in Kensington Gardens.</i> 1/500 copies signed by Rackham. $1,500 to $2,500
  • <center><b>Sotheby’s<br>Fine Books and Manuscripts Online<br>Now through June 21</b>
    <b>Sotheby’s Online, June 21:</b> THOREAU, HENRY DAVID. <i> Walden: or, Life in the Woods.</i> Boston: Ticknor and Fields, 1854. $15,000 to $20,000
    <b>Sotheby’s Online, June 21:</b> BUKOWSKI, CHARLES. Archive of Correspondence Addressed to Kay "Kaja" Johnson, Los Angeles, California: July – November 1961. $20,000 to $30,000
    <b>Sotheby’s Online, June 21:</b> DICKENS, CHARLES, AND GEORGE CRUIKSHANK [ILLUSTRATOR]. Unpublished autograph letter signed, to Cruikshank, completed on the artist's proof, related to the publication of The Pic-Nic Papers. $7,000 to $10,000
    <center><b>Sotheby’s<br>Fine Books and Manuscripts Online<br>Now through June 21</b>
    <b>Sotheby’s Online, June 21:</b> FEYNMAN, RICHARD. <i>"Surely You’re Joking Mr. Feynman!" Adventures of a Curious Character.</i> As Told to Ralph Leighton. New York: W.W. Norton & Co., 1985. $12,000 to $18,000
    <b>Sotheby’s Online, June 21:</b> GERSHWIN, GEORGE. Autograph music manuscript of "Leavin’ for de Promise’ Lan’" from the opera Porgy and Bess, Act One Scene Two. $25,000 to $35,000
    <b>Sotheby’s Online, June 21:</b> LINCOLN, ABRAHAM. Document signed ("Abraham Lincoln") as sixteenth president, being a military commission for Rufus H. Johnson. $8,000 to $10,000

Rare Book Monthly

Articles - July - 2016 Issue

Sales Taxes on Out of State Sales – Coming to Your Bookseller Soon?

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Going up?

If you are an American bookseller selling your wares to out of state customers, be it online, through catalogues or the phone, one of these days you will probably have to collect all of those states' sales taxes. There are too many state governors and legislators who want a piece of your action, and like a crying child, they aren't giving in until they get their way. Those opposing such collection requirements may have won all the battles, but the other side won't quit until they win the war.

 

Back in May, South Dakota adopted legislation requiring out of state retailers selling either over $100,000 in goods or conducting at least 200 annual transactions in South Dakota to collect sales tax on their behalf and remit it to the state treasury. You may breathe a sigh of relief. You probably don't sell anything like that in South Dakota. Two hundred must be something like half the population. However, watch out for the precedent. If you are a larger dealer, either selling high end books, or low end ones in large quantity, a law like that passed by New York or California may well affect your business. One thing you can count on is that if South Dakota's law is upheld, you will soon see similar laws in those and every other state. As Donald Trump would say, believe me.

 

Why haven't New York and California already adopted such laws? The primary reason is that it is unconstitutional. Even South Dakota acknowledges that. While it is very difficult to change the constitution, requiring two-thirds votes in Congress and three-quarters of state legislatures to agree, there is an easier way – just get the Supreme Court to change its mind. That is precisely what the state of South Dakota has in mind.

 

This all requires a bit of background. This issue has come up many times before. Back in the mail order days, states regularly wanted to force out of state retailers to collect their sales tax. However, the Supreme Court always said no. The reason is the Constitution's Commerce Clause, which gives the federal government exclusive power to regulate interstate commerce. That prohibited South Dakota from making demands on an out of state retailer. The court issued a physical presence or "nexus" test as to who was an in versus out of state retailer. If a retailer had some connection with a state, say a store or a warehouse there, or local salesmen, that constituted "nexus." A state could require such a retailer to collect their sales tax. If there was no nexus, it could not. States tried to come up with expansive forms of "nexus," like claiming that running an advertisement in a magazine delivered in the state, or one on a television show played in the state, constituted nexus. The court said nice try, but no dice.

 

A quarter of a century ago, South Dakota's neighbor, the Dakota of the North, attempted such an end around. North Dakota attempted to get mail order office products retailer Quill to collect their taxes. The court again said no, but added a significant footnote. The court implied that since the problem was that the states were trying to usurp federal authority, if the federal government expressly authorized the states to collect sales tax on out of state retailers, then they could be required to collect those taxes. State legislators seeking more tax dollars, and bricks and mortar retailers who feel they are at a competitive disadvantage since they must collect the taxes, have been trying to get Congress to pass such an authorization ever since. Congress moves slowly.

 

Three years ago, forces wishing to grant states the power to collect sales taxes began earnestly pushing something known as the Marketplace Fairness Act on Congress. Who could be against marketplace fairness? The answer is a lot of congressmen fearful for their jobs. Few have forgotten what happened to George H. W. Bush when voters discovered they must not have read his lips correctly. They may think the act is fair, but they are loathe to put their names on any tax bill. Americans like fairness, but not as much as they hate taxes. Fair taxes, unfair taxes, taxes without representation, taxes with representation – they are all the same. We hate them. We just may vote representatives who approve them out of office. So the Marketplace Fairness Act has never been voted up, nor voted down. Congress takes the sensible road – they avoid the issue like the plague.

 

So finally, the states have become tired of waiting. South Dakota may be leading the way, but such legislation is popping up in other states as diverse as Alabama, Ohio, Colorado, and Rhode Island. This latest push has been incited in part by an opinion from Justice Kennedy in a recent case. Justice Kennedy is often the swing vote in Supreme Court decisions, so people listen to what he says. Justice Kennedy noted that it might be time to reopen the decision in the Quill case. He said that Quill is "now inflicting extreme harm and unfairness on the states." The Justice said there is a "powerful case" to be made that simply making a lot of sales in a state is sufficient to generate nexus needed to require an out of state retailer to collect sales tax. Kennedy pointed to the enormous increase in mail order type sales via the internet since the Quill case was decided in 1992. His words make it sound like he is ready to flip his vote from the Quill case the next time around.

 

Seizing the opportunity, South Dakota passed its law. They sought a judgment against several large, out of state retailers. The American Catalog Mailers Association quickly responded with a suit of its own against the state of South Dakota. Everyone, South Dakota included, expects the state to lose in the lower courts. Those courts are bound to follow Supreme Court precedent. The aim of this legislation is to get the case to the Supreme Court on appeal. There, they hope that court will overturn its 25-year-old opinion and uphold their legislation. If that happens, it will be just a matter of time, and a short amount at that, before you will be required to collect sales taxes for the 45 states that impose them.

Rare Book Monthly

  • <b>Fonsie Mealy Auctioneers: Rare Book & Collectible Sale. June 18, 2019</b>
    <b>Fonsie Mealy Auctioneers, June 18:</b> Joyce (James). <i>Ulysses.</i> Shakespeare and Company, Paris 1922, First Edition, No. 30 of 100 copies. Signed by Joyce and printed on fine Dutch handmade paper. €70,000 to €90,000
    <b>Fonsie Mealy Auctioneers, June 18:</b><br>A very important collection of accounts, draft statements, ledgers etc., from the archive of Domhnall Ua Conchubhair [O’Connor] [1872-1935]. €15,000 to €20,000
    <b>Fonsie Mealy Auctioneers, June 18:</b> Joyce (James). <i>De Honni-Soit a Mal-y-Chance.</i> Mesures, 15 Janvier 1936. [French translation of Joyce’s essay from a banned writer to a banned signer, a tribute to John Sullivan]. €7,000 to €10,000
    <b>Fonsie Mealy Auctioneers: Rare Book & Collectible Sale. June 18, 2019</b>
    <b>Fonsie Mealy Auctioneers, June 18:</b> Joyce (James). <i>Finnegans Wake,</i> 8vo L. (Faber & Faber) 1939, Signed and Limited 21 (450) Copies. €1,500 to €2,000
    <b>Fonsie Mealy Auctioneers, June 18:</b> Swift (Jonathan). <i>The Works of J.S. D.D.,</i> D.S.P.D., Vol. I – Vol. XVIII, together 18 vols. Faulkner’s Edition of Swift – Lord Orrery’s Copy. €1,000 to €1,500
    <b>Fonsie Mealy Auctioneers, June 18:</b> Eyzinger (Michael). <i>Ad Leonis Belgici Topographicam atque Historicam Descriptionem,</i> 2 vols.in one, [Cologne] 1586. Excessively rare 16th century work with 162 double page engravings. €1,000 to €1,500
    <b>Fonsie Mealy Auctioneers: Rare Book & Collectible Sale. June 18, 2019</b>
    <b>Fonsie Mealy Auctioneers, June 18:</b> Yeats (W.B.). <i>The Dublin University Review,</i> issue for June 1886, containing the first printing of Yeats’ poem “Mosada” at pp. 473-483. €800 to €1,200
    <b>Fonsie Mealy Auctioneers, June 18:</b> Heaney (Seamus) & O’Neill (T.) <i>Columcille The Scribe,</i> Single m/ss on vellum, R.I.A. 2004, #95 (of 100) copies. €800 to €1,000
    <b>Fonsie Mealy Auctioneers, June 18:</b> Bonaparte (Napoleon). A French Republic Brevet (Republique Francaise) Department of War manuscript and printed document appointing Gaspard Bourves to Captain. Signed. €600 to €700
    <b>Fonsie Mealy Auctioneers: Rare Book & Collectible Sale. June 18, 2019</b>
    <b>Fonsie Mealy Auctioneers, June 18:</b> Irish Broadsides Ballads: A folio Album containing approx. 70 Dublin printed broadside ballads, mostly by Brereton, Lr. Exchange St., and with wd. cut illus. at head. €400 to €600
    <b>Fonsie Mealy Auctioneers, June 18:</b> Anon. <i>The State of Irish Affairs, For the Honourable Members of the Houses of Parliament…</i>. 4to Lond. (G. Miller) 1645. €300 to €400
    <b>Fonsie Mealy Auctioneers, June 18:</b> [Graham (Doctor James)]. <i>A Lecture on the Generation Increase and Improvement of the Human Species…</i>, 8vo L. (M. Smith) [c. 1784]. €200 to €300
  • <b>Swann Auction Galleries June 20:</b> NYC pride parade photos by Hank O’Neal, annotated on verso by Allen Ginsberg, 1970s. Pictured is Marsha P. Johnson. $70,000 to $100,000.
    <b>Swann Auction Galleries June 20:</b> David Wojnarowicz, <i>Neon Dancer,</i> postcard signed to Jim Fouratt, 1982. $5,000 to $8,000.
    <b>Swann Auction Galleries June 20:</b> Personal papers of Candy Darling, New York, circa 1950s-1973. $20,000 to $30,000.
    <b>Swann Auction Galleries June 20:</b> Walt Whitman, <i>Memoranda of the War,</i> Remembrance Copy, inscribed to Peter Doyle, from “the author with his love,” Camden, 1875-76. $50,000 to $75,000.
    <b>Swann Auction Galleries June 20:</b> Oscar Wilde, <i>The Importance of Being Earnest, A Trivial Comedy for Serious People,</i> first edition, signed, London, 1899. $50,000 to $70,000.
    <b>Swann Auction Galleries June 20:</b> James Baldwin, <i>Giovanni’s Room,</i> first edition, presentation copy, New York, 1956. $1,800 to $2,500.
    <b>Swann Auction Galleries June 20:</b> JEB (Joan E. Biren), <i>Ginger and Catherine,</i> silver print, 1972. $700 to $1,000.
    <b>Swann Auction Galleries June 20:</b> Su Negrin, <i>Gay Liberation,</i> photograph by Peter Hujar, poster published by Times Change Press, 1970. $400 to $600.
    <b>Swann Auction Galleries June 20:</b> Harvey Milk, Autograph Letter Signed, as acting Mayor of San Francisco, March 7, 1978. $4,000 to $6,000.
    <b>Swann Auction Galleries May 23:</b> Lester Beall, <i>Rural Electrification Administration,</i> 1939. $20,000 to $30,000.
    <b>Swann Auction Galleries June 20:</b> Gerda Wegener, <i>Two Women in a Window,</i> watercolor, chalk & wash, circa 1920. $15,000 to $25,000.
    <b>Swann Auction Galleries June 20:</b> Jean Cocteau, original sketchbook, <i>Le Mystère et Antigone,</i> including sketches of his lover Jean Desbordes, 1932. $30,000 to $40,000.
    <b>Swann Auction Galleries June 20:</b> Djuna Barnes, <i>Ladies Almanack . . . Written & Illustrated by A Lady of Fashion,</i> limited edition, signed & inscribed to her literary executor, 1928. $10,000 to $15,000.

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