• <b>Christie’s London June 5:</b> <i>Le Neptune François, ou Atlas Nouveau des Cartes Marines. Levées et Gravées par ordre exprès du Roy...</i> Paris: Hubert Jaillot, 1693 [but Amsterdam: Pieter Mortier, 1693-1700].
    <b>Christie’s London June 5:</b> BLAEU, Willem Janszoon. <i>Le Flambeau de la Navigation monstrant la description & delineation de toutes les Costes & Havres…</i> Amsterdam: Jan Jansson, 1620.
    <b>Christie’s London June 5:</b> [WALDSEEMÜLLER, Martin.] <i>Orbis Typus Universalis Iuxta Hydrographorum Traditionem.</i> [Strasbourg: 1513].
    <b>Christie’s London June 5:</b> KEULEN, Johannes van. <i>De Groote Nieuwe Vermeerderde Zee-Atlas ofte Water-Werelt.</i> Amsterdam: Johannes van Keulen, 1688.
    <b>Christie’s London June 5:</b> DONCKER, Hendrick. <i>De Zee-Atlas of Water-Waerelt.</i> Amsterdam: Hendrick Doncker, 1666.
    <b>Christie’s London June 5:</b> GARNIER, Francis and Ernest DOUDART DE LAGRÉE. <i>Voyage d'exploration en Indo-Chine effectué pendant les années 1866, 1867 et 1868 par une Commission Française.</i> Paris: Hachette, 1873 [-1875].
  • <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. May 30, 2019</b>
    <b>Forum Auctions May 30:</b> Bouchette (Lt.-Col.Joseph, Canadian Surveyor-General of British North America). A Plan of the Province of Upper Canada, manuscript map, [c.1790-1795]. £20,000 to £30,000
    <b>Forum Auctions May 30:</b> Browne (W.H.). Ten Coloured Views taken during the Arctic Expedition of Her Majesty's Ships "Enterprise" and "Investigator", first edition, presentation copy, 1850. £4,000 to £6,000
    <b>Forum Auctions May 30:</b> Lovelace (Ada).- Lacroix (Silvestre Francois). <i>An Elementary Treatise on the Differential and Integral Calculus,</i> first edition in English, Lovelace's copy, Cambridge, 1816. £3,000 to £4,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. May 30, 2019</b>
    <b>Forum Auctions May 30:</b> Rackham (Arthur). <i>Grimm's Fairy Tales,</i> one of 750 copies signed by the artist, 1909. One of several signed limited editions by Rackham in the sale. £1,000 to £1,500
    <b>Forum Auctions May 30:</b> Schedel (Hartmann). <i>Liber chronicarum [German] Das Buch der Croniken und Geschichten,</i> Augsburg, Johann Schonsperger, 1500. £10,000 to £15,000
    <b>Forum Auctions May 30:</b> Gandhi, Mohandas.- Eichenberg (Fritz, German-American illustrator). Autograph inscription by Ghandi with celebrated bust-length wood-engraved portrait by Eichenberg, c.1942. £10,000 to £15,000
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. May 30, 2019</b>
    <b>Forum Auctions May 30:</b> Shakespeare (William). <i>A Collection of Poems,</i> 2 vol. in 1, for Bernard Lintott, [1710-11]. £8,000 to £12,000
    <b>Forum Auctions May 30:</b> Churchill (SirWinston Spencer). Midland Conservative Club. Presidential Address Delivered by Winston Spencer Churchill, Esq., June 1st, 1899, first edition, [1899]. £10,000 to £15,000
    <b>Forum Auctions May 30:</b> [Walpole (Horace)]. <i>The Castle of Otranto, a Story,</i> first Dublin edition, Dublin, 1765. £800 to £1,200
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. May 30, 2019</b>
    <b>Forum Auctions May 30:</b> Dickens (Charles). Sketches by "Boz," Illustrative of Every-day Life, and Every-day People, [First Series] - Second Series, together 3 vol., first editions, first issues , 1836-7. £10,000 to £15,000
    <b>Forum Auctions May 30:</b> Wilde (Oscar). [Works], 14 vol., first collected edition, one of 80 sets on Japanese vellum, Methuen & Co., 1908. £8,000 to £12,000
    <b>Forum Auctions May 30:</b> Rowling (J.K.). <i>Harry Potter and the Philosopher's Stone,</i> first edition, first printing, 1997. £20,000 to £30,000
  • <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>Chiswick Auctions</b>
    <b>Chiswick Auctions, May 29:</b> Rumphius (Georgius Everhardus). <i>D’Ambionsche Rariteitkamer,</i> FIRST EDITION, 61 handcoloured engraved plates, 1705. £10,000 to £15,000
    <b>Chiswick Auctions, May 29:</b> Collodi (Carlo) Le avventure di Pinocchio. <i>Storia di un burattino,</i> FIRST EDITION, frontispiece and 61 illustrations by Enrico Mazzanti, 1883. £8,000 to £12,000
    <b>Chiswick Auctions, May 29:</b> De Bry (T, J T & J I). <i>[Great Voyages, part IV] Americae sive Insignis & Admiranda Historia de Reperta primum Occidentali India,</i> FIRST EDITION, 23 engraved plates, 1594. £4,000 to £6,000
    <b>Chiswick Auctions, May 29:</b> Wine & Beer.-Kellermaysterey. <i>Gründtlicher bericht wie man alle wein Teütscher und Welscher landen vor allen zufallen bewaren...,</i> 16 leaves of manuscript notes, 1548. £2,000 to £3,000
    <b>Chiswick Auctions, May 29:</b> Table Globe'- Doppelmayr (J G) & Puschner (J G, engraver). An 8-inch German terrestrial table Globe, diameter c.200 mm, height c.300 mm, 1730. £6,000 to £8,000
    <center><b>Chiswick Auctions</b
    <b>Chiswick Auctions, May 30:</b> An album with 107 original watercolours featuring landscapes and views of various places in England, Scotland and Ireland, late 1840s. £600 to £800
    <b>Chiswick Auctions, May 30:</b> Hemingway (Ernest). Black and white, landscape photograph of man on horseback, signed and inscribed by Hemingway. £1,000 to £1,500
    <b>Chiswick Auctions, May 30:</b> Unrecorded autograph letter by Charles William Stewart to his father the Marquess of Londonerry, describing the ceremony of the presentation to Consul Bonaparte in January 1803. £6,000 to £8,000.
    <b>Chiswick Auctions, May 30:</b> Davis (William Heath). <i>Seventy-five Years in California,</i> Author's Section of the Argonaut Edition, no. 142 [of 250 copies] signed by the editor and publisher on limitation leaf. £1,500 to £2,000
    <b>Chiswick Auctions, May 30:</b> Prussian Royal Family. Six signed photographs of members of Prussian Royal Family, in a contemporary folding triptych, ebonised wood display case. £1,500 to £2,000

Rare Book Monthly

Articles - February - 2018 Issue

U.S. Supreme Court Will Again Consider Allowing States to Require Out-of-State Retailers to Collect Their Sales Taxes

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The happy Wayfair customers may not be so happy anymore if they have to pay sales tax (image from Wayfair Ad.).

The ability of states to require out-of-state retailers, which would include most rare and antiquarian booksellers, to collect their sales taxes will again come before the United States Supreme Court. Twice before, the Supreme Court has shot down such attempts by the states, but while the Court rarely reverses its past decisions, don't count on the mail order and internet retailers prevailing again. There are reasons to believe the third time may be a charm for the state taxing authorities and their allies, the retailers who sell from local stores.

 

Fifty years ago, the Supreme Court, in a case known as Nat'l Bellas Hess, determined that states were not legally able to require out-of-state sellers to collect their sales tax on items they sold and shipped to customers in their state. There were obvious issues of the extreme difficulty in retailers trying to keep track of all the state and local entities on whose behalf they would have to collect the right amount of tax and make payments thereto. However, inconvenience is not a constitutional issue. Overriding this issue is the Commerce Clause of the U. S. Constitution. It gives exclusive authority to regulate interstate commerce to the federal government. Therefore, if the out-of-state company had some sort of physical presence, or "nexus" within the state, such as a store, warehouse, or sales office, they became an instate retailer who could be compelled to collect sales taxes, even if the goods were shipped from afar. That was sufficient to make that retailer one of the state's own. However, without such "nexus," the retailer could not be required to collect sales taxes. That is why you will often see a mail order or internet seller say to add sales tax only if you live in one or more specific states. Those state(s) have nexus.

 

Twenty-five years later, the Supreme Court revisited the situation in a case known as Quill. The Court reaffirmed the Bellas Hess ruling, though in a reluctant manner. It took note of the increasing significance of mail order sales and lost sales tax revenue, but the Court is loathe to overturn in its own precedents. However, it more or less invited Congress to enact legislation to enable states to require out-of-state retailers to collect their sales tax. Since they had ruled that interstate commerce was in the sole purview of the federal government, it implied the federal government could enact legislation authorizing the states to demand their sales taxes be collected on goods sold in interstate commerce.

 

That was 1992. A lot has happened since then. The internet was invented. Untaxed sales have skyrocketed since the days when only traditional catalogue mail order was an issue. Amazon came and grew to become the nation's largest retailer. However, Amazon began opening warehouses, then stores, acquiring nexus in many states, and finally bent to pressure and began collecting taxes for sales in all states. Amazon itself is no longer an issue, but many other large internet sellers, and almost all small ones, do not collect sales taxes. That includes smaller, independent retailers who sell through Amazon, about half of the sales on Amazon's website.

 

Meanwhile, some U. S. legislators attempted to take up the Supreme Court's suggestion by proposing bills to provide the necessary federal authorization for states to collect sales taxes. Twenty-five years later, none of them have gone anywhere. The states' governors and legislatures have promoted these bills, but those states' federal senators and representatives have declined to pass them. No one wants to go on record as raising their constituents' taxes. None of these bills ever made it to a vote.

 

Now, something else has happened to make it more likely the Supreme Court will reverse itself. Justice Kennedy, a "no" vote in 1992, who reluctantly voted to uphold precedent, has all but proclaimed he will vote the other way this time around. The latest justice, Neil Gorsuch, has also advocated a reversal of the precedent. And now, the Supreme Court has agreed to decide the issue once again, in a case labeled South Dakota v. Wayfair, Inc. Wayfair may have just what the states need.

 

South Dakota initiated a challenge to Quill by passing a law that ran in its face, demanding out-of-state retailers collect their sales taxes. When Wayfair, Overstock, and New Egg refused, the state sued them. The case went to the South Dakota Supreme Court which ruled for the online retailers, as expected. The South Dakota court was sympathetic to the state, but ruled that it had no choice but to uphold the U.S. Constitution as interpreted by the U. S. Supreme Court in its earlier decision. That set up what South Dakota wanted, a chance to appeal the case to the U.S. Supreme Court and try to convince it to reverse that earlier decision. The U.S. Supreme Court declines to even listen to most appeals. It is already a warning sign to those who wish internet sales to remain mostly sales tax-free that the court has agreed to hear the case anew.

 

South Dakota argues that the ability of online retailers to avoid collecting sales taxes has a devastating effect on state revenues, harms local retailers that are at a competitive disadvantage because they do have to collect them, and questions whether the whole Bellas Hess/Quill precedent is good law in the first place. The lost tax revenue, the state argues, forces states to raise sales taxes even higher to make up for it, making local retailers even less competitive. Perhaps, but it should be noted that five states, Alaska, Delaware, Montana, New Hampshire, and Oregon, collect no sales taxes at all, and yet somehow manage to survive. There are other taxes available and widely used, such as income, property, utility, business, and various fees. The federal government, with its enormous budget, does not impose a sales tax.

 

The amount of money lost is not insignificant. South Dakota referenced a study that estimates the states will lose $33.9 billion in revenue due to uncollected sales taxes in 2018, $211 billion from 2018-2022. Of course, we all know who will have to pay that lost revenue, which is to say this is effectively a large tax increase.

 

South Dakota has been joined by 34 other states in asking the Supreme Court to overturn its old decision. That's 35 out of 50 states, and yet the federal legislators from those same states, who could reverse the effect of that decision by simply passing a bill, adamantly refuse to do so. That is a contradiction. What is the will of the people?

 

We should note one other danger in the court overturning this long-running precedent, rather than allowing the states, through their elected representatives in Washington, to make this decision. The unpassed bills in Washington, and the South Dakota legislation, all provide an exemption for smaller retailers. Some also provide for a unified collection system. The assumption is that large retailers will have access to computer software programs that make the assessment and collection of all of these taxes easy, something impossible in the old mail order days. South Dakota exempts retailers with either less than $100,000 in sales or fewer than 200 transactions in the state per year from collecting their taxes. However, if the U.S. Supreme Court drops the constitutional bar to states requiring out-of-staters from having to collect these taxes, there will be no limits on what a state can impose. It will be each state's constitutional right to place whatever demands it wants on out-of-state sellers.

 

The Wayfair case is expected to be heard by the court in April, with a decision to come down in June.


Posted On: 2018-02-01 18:23
User Name: davereis

So, assuming a reversal, would the state where the item originates also tax the seller? If so, the sale would be taxed by two states. Is this constitutional?
If no to the above (IE- the sale only would be taxed in the buyer's state), the state where the buyer resides would make more money in those cross-state sales, but would lose money in cases where a seller in same state would selll to a buyer in another state.
Seems legally dubious in the first case, and a waste of time (and possibly an overall loss for some states) in the latter. And a headache for all!


Posted On: 2018-02-01 22:48
User Name: AE244155

Only the state to which the item is shipped would apply sales tax. Just as now, if a dealer ships an item to an out-of-state location, his home state will not collect sales tax. The difference is the buyer's home state will now collect sales tax, or more exactly, the seller will have to collect sales tax on behalf of that other state, and send it to that state. Hopefully, there will be software available that will compute all this for the seller, and if the states are helpful, provide one central location to which dealers can make payment. However, if the Supreme Court reverses itself, there is no guarantee that the states will make the collecting and remitting process easier on dealers.


Rare Book Monthly

  • <b>Swann Auction Galleries June 6:</b><br>John Carte, <i>The Frontispiece of the Cosmographical Clock,</i> hand-colored broadside, London, circa 1699. $2,000 to $3,000.
    <b>Swann Auction Galleries June 6:</b><br>John Fisk Allen & William Sharp, <i>Victoria Regia,</i> Boston, 1854. $15,000 to $20,000.
    <b>Swann Auction Galleries June 6:</b> George Catlin, <i>North American Indian Portfolio,</i> London, 1844. $30,000 to $50,000.
    <b>Swann Auction Galleries June 6:</b> Abraham Ortelius, <i>Islandia,</i> Antwerp, 1598. $5,000 to $7,500.
    <b>Swann Auction Galleries June 6:</b> Plancius Petrus, map of Southern Africa, Amsterdam, 1592-94. $3,000 to $5,000.
    <b>Swann Auction Galleries June 6:</b> Pieter Verbiest, <i>Nova Totius Terrarum Orbis Geographica,</i> Antwerp, 1636. $10,000 to $15,000.
    <b>Swann Auction Galleries June 6:</b><br>Emil B. Fischer, <i>Map of Southwestern Colorado,</i> lithograph, 1893. $2,000 to $3,000.
    <b>Swann Auction Galleries June 6:</b><br>A.P. Folie, <i>Plan of the Town of Baltimore,</i> Philadelphia, 1792. $7,000 to $10,000.
    <b>Swann Auction Galleries June 6:</b> Lewis Evans, <i>A General Map of the Middle British Colonies,</i> proof copy, annotated, signed & dated by Evans, Philadelphia, 1755. $30,000 to $50,000.
    <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 6:</b> Jacob Robyn, after Arent Roggeveen, <i>The First Part of the Burning Fen,</i> with English text, Amsterdam, circa 1680. $20,000 to $30,000.
    <b>Swann Auction Galleries June 6:</b> Large bird’s-eye view of New York City, hand-painted photo, circa 1933. $2,000 to $3,000.
    <b>Swann Auction Galleries June 6:</b> Arundel Society, group of approx. 185 chromolithographed Renaissance paintings, late-19th century. $6,000 to $9,000.
  • <center><b>Ketterer Rare Books<br>Auction on May 27th</b>
    <b>Ketterer Rare Books, May 27:</b><br><i>Breviarium Romanum,</i> before 1478. Est: € 15,000
    <b>Ketterer Rare Books, May 27:</b><br>C. Ptolemaeus, <i>Geographie,</i> 1513.<br>Est: € 140,000
    <b>Ketterer Rare Books, May 27:</b><br>M. Chagall, <i>Daphnis & Chloé,</i> 1961.<br>Est: € 130,000
    <center><b>Ketterer Rare Books<br>Auction on May 27th</b>
    <b>Ketterer Rare Books, May 27:</b><br>F. Colonna, <i>Hypnerotomachia Poliphili,</i> 1499. Est: € 20,000
    <b>Ketterer Rare Books, May 27:</b><br>J. H. van Linschoten, <i>Itinerarium,</i> 1644. Est: € 50,000
    <b>Ketterer Rare Books, May 27:</b><br>M. Chagall, <i>Cirque,</i> 1967.<br>Est: € 120,000
    <center><b>Ketterer Rare Books<br>Auction on May 27th</b>
    <b>Ketterer Rare Books, May 27:</b><br>G. L. L. Buffon, <i>Histoire naturelle des oiseaux,</i> 1765-83. Est: € 30,000
    <b>Ketterer Rare Books, May 27:</b><br>K. Marx, <i>Das Kapital,</i> 1867.<br>Est: € 30,000
    <b>Ketterer Rare Books, May 27:</b><br>P. J. Redouté, <i>Les liliacées,</i> 1802-16.<br>Est: € 120,000
    <center><b>Ketterer Rare Books<br>Auction on May 27th</b>
    <b>Ketterer Rare Books, May 27:</b><br>M. E. Bloch, <i>Naturgeschichte der Fische,</i> 1782-95. Est: € 50,000
    <b>Ketterer Rare Books, May 27:</b><br>H. A. Châtelain, <i>Atlas historique,</i> 1718-20. Est: € 18,000
    <b>Ketterer Rare Books, May 27:</b><br>Bauhausbücher, complete series, 1925-30. Est: € 28,000

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