• <b>Old World Auctions (June 3-10):</b><br> Lot 3. Ritter's fascinating sundial world map (1610). $11500 to $13000
    <b>Old World Auctions (June 3-10):</b><br> Lot 590. Ruscelli's complete, third edition atlas (1574). $8000 to $10000
    <b>Old World Auctions (June 3-10):</b><br> Lot 184. Superb pictorial map of Manhattan (1953). $700 to $850
    <b>Old World Auctions (June 3-10):</b><br> Lot 5. Visscher's superb world map in contemporary color (1658). $5500 to $6500
    <b>Old World Auctions (June 3-10):</b><br> Lot 48. Sanson's highly desirable atlas of the Americas with 15 maps (1699). $5500 to $6500
    <b>Old World Auctions (June 3-10):</b><br> Lot 292. Very rare zoomorphic map of Europe during WWII (1939). $1800 to $2100
    <b>Old World Auctions (June 3-10):</b><br> Lot 89. Rare map of the new United States prior to signing of the Treaty of Paris (1783). $3000 to $4000
    <b>Old World Auctions (June 3-10):</b><br> Lot 597. Manuscript geography book with 9 maps and colorful commentary (1834). $1500 to $2500
    <b>Old World Auctions (June 3-10):</b><br> Lot 588. Land grant signed by Confederate General John Buchanan Floyd (1851). $350 to $425
    <b>Old World Auctions (June 3-10):</b><br> Lot 593. First printed atlas to contain a separate map of Texas (1835). $2500 to $3250
    <b>Old World Auctions (June 3-10):</b><br> Lot 297. Charming Beatles map of Liverpool (1974). $475 to $600
    <b>Old World Auctions (June 3-10):</b><br> Lot 591. Miniature atlas with 82 maps based on Duval (1678). $5500 to $6500
  • <b>Swann Auction Galleries:</b> Abraham Lincoln, Emancipation Proclamation by the President of the United States, pamphlet, 1862. Sold May 7 for $11,875.
    <b>Swann Auction Galleries:</b> Family papers of the distinguished Ruby-Jackson family, Portland, Maine, 1853-1961. Sold May 7 for $4,000.
    <b>Swann Auction Galleries:</b> E. Simms Campbell, A Night-Club Map of Harlem, in inaugural issue of Manhattan, 1933. Sold May 7 for $27,500.
    <b>Swann Auction Galleries:</b> Papers of the comedian Nipsey Russell, including a letter from MLK, 1929-2000. Sold May 7 for $17,500.
    <b>Swann Auction Galleries:</b> Edmonia Lewis, prominent sculptor, carte-de-visite by Henry Rocher, c. 1866-71. Sold May 7 for $5,250.
    <b>Swann Auction Galleries:</b> The Black Panther: Black Community News Service, 44 issues, San Francisco, 1967-1971. Sold May 7 for $6,500.
    <b>Swann Auction Galleries:</b> Ernest Withers, I Am A Man, Sanitation Workers Strike, silver print, 1968. Sold May 7 for $5,000.
    <b>Swann Auction Galleries:</b> March For Freedom Now!, poster for a protest on the 1960 Republican Convention. Sold May 7 for $17,500.
  • <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
    <center><b>ABAA Virtual Book Fair</b><br>Join your favorite booksellers<br>June 4-7, 2020
  • <center><b>Bonhams<br>Essential Genius:<br>Ten Important Manuscripts<br>For Modern Times<br>Online June 1 – 10, 2020</b>
    <b>Bonhams, Jun. 1 – 10:</b> Renaissance Manuscript featuring two Dialogues by Plato, with translation from the Greek and learned discourse by Leonardo Bruni, called Aretino. $200,000 to $300,000.
    <b>Bonhams, Jun. 1 – 10:</b> Isaac Newton on the plague. Autograph Manuscript, being Newton's notes on reading Van Helmont's "De Peste." $80,000 to $120,000.
    <b>Bonhams, Jun. 1 – 10:</b> EINSTEIN, ALBERT. Autograph Letter Signed ("A. Einstein"), to "Die 'A.E. Group' in New York" humorously accepting his role as patron saint, and offering a motto for their members. $30,000 to $50,000.
    <center><b>Bonhams<br>Essential Genius:<br>Ten Important Manuscripts<br>For Modern Times<br>Online June 1 – 10, 2020</b>
    <b>Bonhams, Jun. 1 – 10:</b> LOBACHEVSKY, NIKOLAI. Document Signed ("Lobachevsky"), and accomplished in Manuscript, a letter of designation in his role as Curator of Regional Education in Kazan. $30,000 to $50,000.
    <b>Bonhams, Jun. 1 – 10:</b> WITTGENSTEIN, LUDWIG. Autograph Letter Signed ("Ludwig Wittgenstein") to Moritz Schlick discussing Gödel's incompleteness theorems. $30,000 to $50,000.
    <b>Bonhams, Jun. 1 – 10:</b> DARWIN, CHARLES. Autograph Letter Signed ("Ch Darwin") to Alexander Agassiz regarding gradation of structure in pediculariæ. $20,000 to $30,000.
    <center><b>Bonhams<br>Essential Genius:<br>Ten Important Manuscripts<br>For Modern Times<br>Online June 1 – 10, 2020</b>
    <b>Bonhams, Jun. 1 – 10:</b> PAULI, WOLFGANG; BOHM, DAVID. Typed Letter Signed ("W. Pauli") to physicist David Bohm offering his second and final critique of Bohm's hugely influential 1952 paper. $15,000 to $25,000.
    <b>Bonhams, Jun. 1 – 10:</b> WHITMAN, WALT. Autograph Manuscript Signed ("Walt Whitman"), a draft of the final lines to his final poem "A Thought of Columbus." $15,000 to $25,000.
    <b>Bonhams, Jun. 1 – 10:</b> KANT, IMMANUEL. Autograph Quotation Signed ("Immanuel Kant"), from an album amicorum. <i>"Quod petis in te est, ne te quaesiveris extra."</i> $15,000 to $25,000.
    <b>Bonhams, Jun. 1 – 10:</b> CLEMENS, SAMUEL LANGHORNE. Photograph Signed ("Mark Twain") and Inscribed, with the witty aphorism, "Admonitions—harvested from the wisdom of the ages: Physician, heal thyself. Patient, heel thyself." $10,000 to $15,000.

Rare Book Monthly

Articles - October - 2011 Issue

Amazon and California Reach Surprising Compromise on Sales Tax

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Gov. Jerry Brown signs Amazon compromise legislation.

A long-running contentious and caustic battle over sales taxes between online retailer Amazon.com and the state of California came to a quick and unexpected resolution last month. Among those lined up against Amazon, the world's largest bookseller, in this epic struggle was the American Booksellers Association, a trade organization of independent, bricks and mortar bookstores. Considering the vehemence with which Amazon had fought a requirement that they collect sales taxes, it is surprising how suddenly they backed down, in return for a one-year delay.

California, like many states, has long sought to require out-of-state internet and catalogue retailers to collect sales taxes on sales made to customers within their state. However, a decades-old Supreme Court decision has prevented the imposition of a tax-collecting requirement on out-of-state retailers unless that retailer has some sort of “nexus” with the state. “Nexus” has generally been thought of as a physical presence within the state, such as a store, office or warehouse. While chain stores, such as Wal-Mart and Target, have to collect sales taxes even on their internet sales because they have physical stores in most if not all states, internet-only retailers like Amazon do not. As long as they avoid placing warehouses and the like in a state, they do not have to collect the local sales tax.

This has long been a major bone of contention for two parties – the states, who lose enormous amounts of tax money, and local retailers, who believe they are at a competitive disadvantage since they must collect sales tax. The issue has simmered below the surface for decades, but recent state and local budget crises around the nation have led states to aggressively pursue this lost revenue. Technically, local residents are supposed to pay sales tax anyway. There are laws on the books in every state that require residents to self-assess and pay a “use tax,” an amount equivalent to the sales tax, when they purchase from an out-of-state retailer that does not collect their local tax. The reality is, however, that very few people ever pay this tax, something in the 1% range.

Earlier this year, California began to ramp up the pressure on Amazon. It passed a bill stating that local “affiliates,” people with websites that direct traffic to Amazon.com, would be considered agents of Amazon, thereby creating “nexus” with the state. Amazon cried foul and immediately severed its relations with its California affiliates. It then threatened to go over the head of the legislature and appeal directly to the voters, through a voter initiative, to repeal the legislation. Meanwhile, Amazon also held out a carrot to California. It promised to build several warehouses in the state and hire thousands of workers if California would lay off on the tax collecting requirement. This approach had worked earlier in Tennessee. California was not biting. California wants its sales tax revenue, and was determined to make life miserable for Amazon unless it complied.

And so, Amazon blinked. California is a huge market for Amazon, apparently far and away its largest. Amazon did not want to lose its affiliates. Perhaps even more importantly, Amazon wants to get physical with the state. The offer of warehouses and jobs was not merely a ploy to get out of collecting sales taxes. Local warehouses enable the company to significantly reduce shipping costs, and provide the quicker delivery service needed to compete with local stores for impatient customers. Amazon felt a need to be in California, and perhaps also thought it saw the writing on the wall in terms of its ability to forever avoid collecting sales taxes. So, for a one-year reprieve, Amazon agreed to begin collecting sales taxes in California in 2012. Additionally, it agreed to cancel its plan to place a referendum repealing the law on the ballot.

That reprieve may appear somewhat costly for California. It is estimated the state will lose $200 million in sales tax collections over the next year, with municipalities losing a similarly large sum. However, the reality is that without an agreement, Amazon was unlikely to collect the tax anyway, so California may not have lost anything, and faced still more lost revenue a year from now if the case dragged on.

Once California and Amazon reached an understanding, the state legislature repealed the legislation that set in place the expanded definition of “nexus” designed to ensnare Amazon. Governor Jerry Brown enthusiastically signed the bill. The Governor pronounced, “This landmark legislation not only levels the playing field between online retailers and California’s brick-and-mortar businesses, it will also create tens of thousands of jobs and inject hundreds of millions of dollars back into critical services like education and public safety in future years.” Anyone who has followed California's recent financial issues realizes the state sorely needs both.

Meanwhile, Amazon echoed its support for the compromise. In a written statement, Amazon Vice President of Global Policy Paul Misener stated, “This bipartisan, win-win legislation will allow Amazon to bring thousands of jobs and hundreds of millions of investment dollars to California, and welcome back to work tens of thousands of California-based advertising affiliates." It is anticipated Amazon will be welcoming back its California affiliates almost immediately.

Rare Book Monthly

  • <center><b>Hindman Auctions<br>Fine Books and Manuscripts<br>Including Americana<br>Live and Online<br>June 23, 2020</b>
    <b>Hindman Auctions, Jun. 23:</b> [SUPREME COURT JUSTICES]. A very extensive collection of 203 letters, documents and signatures. A COMPLETE COLLECTION OF THE SUPREME COURT JUSTICES, JOHN JAY THROUGH WILLIAM REHNQUIST. $20,000 to $30,000.
    <b>Hindman Auctions, Jun. 23:</b> ZATTA, Antonio. <i>Atlante Novissimo.</i> Venice: Antonio Zatta, 1775-1785. ONE OF THE FINEST WORLD ATLASES issued in Italy in the 18th century. $15,000 to $20,000.
    <b>Hindman Auctions, Jun. 23:</b> [CHICAGO HISTORY] -- [COLUMBUS, Christopher]. Monumental historiated and embroidered panel of the MADE FOR THE 1893 COLUMBIAN EXHIBITION IN CHICAGO. $12,000 to $18,000.
    <center><b>Hindman Auctions<br>Fine Books and Manuscripts<br>Including Americana<br>Live and Online<br>June 23, 2020</b>
    <b>Hindman Auctions, Jun. 23:</b> [MONASTERY HILL BINDING]. AINSWORTH, William Harrison. <i>Historical Romances.</i> Philadelphia, n.d. A fine early exhibition binding by the Monastery Hill Bindery. $6,000 to $8,000.
    <b>Hindman Auctions, Jun. 23:</b> [ABSTRACT EXPRESSIONISM]. New York: Tiber Press, [1960]. 4 volumes. LIMITED EDITION, number 119 of 200 COPIES, EACH SIGNED BY THE POET AND ARTIST. $6,000 to $8,000.
    <b>Hindman Auctions, Jun. 23:</b> GRATIANUS, the Canonist. <i>Decretum.</i> Venedig: Petrus de Plasiis, 25 January 1483. Second quarto edition. FIRST PAGE ILLUMINATED BY A CONTEMPORARY ARTIST. $4,000 to $6,000.
    <center><b>Hindman Auctions<br>Fine Books and Manuscripts<br>Including Americana<br>Live and Online<br>June 23, 2020</b>
    <b>Hindman Auctions, Jun. 23:</b> [ABOLITIONISTS]. <i>William Lloyd Garrison. The Story of his Life.</i> New York, 1885. ORIGINAL DOCUMENTS FROM SEVERAL NOTABLE ABOLITIONISTS neatly bound in throughout. $4,000 to $6,000.
    <b>Hindman Auctions, Jun. 23:</b> ANSON, George. <i>A Voyage round the World, In the Years 1740... 1744.</i> London: John and Paul Knapton for the author, 1748. FIRST EDITION. $3,000 to $4,000.
    <b>Hindman Auctions, Jun. 23:</b> Blank railroad ledger, "Compagnie des Chemins de fer de l'Ouest" (spine title). N.p., 1909. A MONUMENTAL 20th-CENTURY ART NOUVEAU BINDING. $1,000 to $1,500.
    <center><b>Hindman Auctions<br>Fine Books and Manuscripts<br>Including Americana<br>Live and Online<br>June 23, 2020</b>
    <b>Hindman Auctions, Jun. 23:</b> [MINIATURE ROOM] -- [FLEMING, John (1910-1987)]. Miniature of his 57th Street Library and Gallery. JOHN F. FLEMING'S BARONIAL 57TH STREET GALLERY. $1,500 to $2,500.
    <b>Hindman Auctions, Jun. 23:</b> [SANGORSKI & SUTCLIFFE BINDING]. CHESTERTON, G.K. <i>Five Types: A Book of Essays.</i> London, 1910. LIMITED EDITION, number 3 of 30 copies on vellum SIGNED BY GEORGE SUTCLIFFE. $400 to $500.
    <b>Hindman Auctions, Jun. 23:</b> [KELMSCOTT PRESS]. <i>When Adam Delved and Eve Span....</i> [Ancoats Brotherhood, 1894-5]. LIMITED EDITION, one of 250 copies printed. $500 to $700.
  • <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. June 9, 2020</b>
    <b>Forum Auctions, Jun. 9:</b> Newton (Sir Isaac). <i>Opticks…,</i> first edition, presentation copy to Nicolas Fatio de Duillier and with his ink and pencil annotations. £300,000 to £400,000.
    <b>Forum Auctions, Jun. 9:</b> Aliotti (Girolamo). <i>Gratulatio ad Pium II pro foelici, ac secundo ex Mantuana peregrinatione reditu…,</i> illuminated manuscript on fine vellum, in Latin, Florence, 1460. £50,000 to £70,000.
    <b>Forum Auctions, Jun. 9:</b> Sangorski (Alberto).- Keats (John). <i>La Belle Dame sans Merci...,</i> illuminated manuscript on vellum, magnificently bound in morocco elaborately tooled in gilt & inlaid with 137 jewels, 1928. £40,000 to £60,000.
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. June 9, 2020</b>
    <b>Forum Auctions, Jun. 9:</b> Miniature Book.- Taylor (John). <i>Verbum sempiternum [&] Salvator mundi,</i> 2 parts in 1, contemporary embroidered dos a dos binding, 1614. £20,000 to £30,000.
    <b>Forum Auctions, Jun. 9:</b> Bodoni.- Rossi (Giovanni Gherado de). <i>Scherzi Poetici e Pittorici,</i> with original gouache drawings bound in, Neoclassical red straight-grain morocco, gilt, Parma, Bodoni, 1795. £15,000 to £20,000.
    <b>Forum Auctions, Jun. 9:</b> Palladio (Andrea). <i>I Quattro Libri dell'Architettura,</i> first edition, Venice, Domenico de' Franceschi, 1570. £14,000 to £18,000.
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. June 9, 2020</b>
    <b>Forum Auctions, Jun. 9:</b> Voyages.- Lowther (Rear Admiral Marcus, 1820-1908). An album of 166 original watercolours and drawings made on voyages between 1842 and 1853. £10,000 to £15,000.
    <b>Forum Auctions, Jun. 9:</b> Darwin (Charles). <i>On the Origin of Species by means of Natural Selection,</i> third edition (seventh thousand), presentation copy to Robert Colgate, John Murray, 1861. £10,000 to £15,000.
    <b>Forum Auctions, Jun. 9:</b> Jane Austen's Family - ?C[ooper] (E[dward], married Jane Leigh (1736-83), sister of Cassandra Leigh (1739-1827), married George Austen (1731-1805), parents of Jane Austen. Miscellanies, poems dated btwn. 1750-88.
    <b>Forum Auctions: Fine Books, Manuscripts and Works on Paper. June 9, 2020</b>
    <b>Forum Auctions, Jun. 9:</b> Americas.- Herrera y Tordesillas (Antonio). <i>Novus orbis, sive descriptio Indiae occidentalis,</i> 4 parts in 1 vol., Amsterdam, Colijn, 1622. £6,000 to £8,000.
    <b>Forum Auctions, Jun. 9:</b> Canada.- Baker (Lt. Col. Sir Edward). An Eye Sketch of the Fall of Niagara, [c. 1795.] £5,000 to £7,000.
    <b>Forum Auctions, Jun. 9:</b> Dance.- Caroso (Fabrizio). <i>Il Ballarino,</i> first edition, Venice, Francesco Ziletti, 1581. £5,000 to £7,000.
  • <b>Koller International Auctions: Books [and] Manuscripts & Autographs. June 15, 2020</b>
    <b>Koller, Jun. 15:</b> INCUNABULA -Fridolin, Stephan. <i>Schatzbehalter.</i> With 96 (including 5 repeated) full-page text woodcuts. Nürnberg, 1491.<br>€ 39 470 / 57 020
    <b>Koller, Jun. 15:</b> Kokoschka, Oskar. <i>Die Träumenden Knaben (The Dreaming Boys).</i> With 11 original lithographs. Vienne, 1908.<br>€ 35 090 / 52 630
    <b>Koller, Jun. 15:</b> Third Bessarion Master (active in Lombard in the third quarter of the 15th century). Leaf from a gradual, 1455-60.<br>€ 21 930 / 30 700
    <b>Koller, Jun. 15:</b> Picasso, Pablo - Delgado, José alias Pepe Illo. <i>La Tauromaquia o arte de torear.</i> With 26 original aquatints and 1 original etching by Picasso.<br>€ 21 930 / 35 090
    <b>Koller International Auctions: Books [and] Manuscripts & Autographs. June 15, 2020</b>
    <b>Koller, Jun. 15:</b> Linschoten, Jan Huygen van. <i>Itinerario, Voyage ofte Schipvaert naer Oost ofte Portugaels Indien…</i> Amsterdam, 1595.<br>€ 17 540 / 26 320
    <b>Koller, Jun. 15:</b> CHILDREN’S BOOKS - Meggendorfer, Lothar. <i>Nah und Fern. Ein Tierbilderbuch zum Ziehen.</i> With 8 coloured, lithographed plates.<br>€ 530 / 790
    <b>Koller, Jun. 15:</b> DANSE MACABRE - Bille, Edmond. <i>Une Danse macabre.</i> With 20 coloured woodcuts. Lausanne, 1919. Large folio.<br>€ 610 / 880
    <b>Koller, Jun. 15:</b> Dexel, Walter. A collection of 7 invitation cards from the Kunstverein Jena, each typographically designed by W. Dexel. Jena, 1924-1928. Each 10.5 x 14.8 cm.<br>€ 530 / 790

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