• <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.
  • <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

Rare Book Monthly

Articles - October - 2011 Issue

Amazon and California Reach Surprising Compromise on Sales Tax

Amazonhdq

Amazon's Seattle headquarters (courtesy Amazon website).

The new law, that canceled the expanded definition of “nexus” enacted earlier this year, reinstates that definition a year from now. That new definition is reinstated as of September 15, 2012, the date Amazon has agreed to voluntarily begin collecting sales taxes, unless the federal government enacts a law authorizing states to collect sales tax from out-of-state vendors by July 31, 2012. In that case, sales tax collection could be delayed to as late as January 1, 2013, but no later. While this may reopen the issue in a year with other internet vendors, Amazon has committed itself to begin collecting sales taxes by then, so the largest online retailer will no longer pose an issue for California.

In the meantime, Amazon will be pushing for the aforementioned federal solution. There is a proposal on the floor for something called the “Main Street Fairness Act.” When the Supreme Court said that the states could not constitutionally require out-of-state retailers to collect their sales taxes, it implied that the federal government could use its authority to impose such a solution. The “Main Street Fairness Act” would allow the states, provided they meet certain requirements designed to ease the burden of collecting such taxes, to impose collecting requirements on internet retailers. California's interest in this piece of legislation may not be quite as enthusiastic, as it has obtained fully what it wants from Amazon and it is not clear whether a federal statute would be quite as favorable. Still, it would open up the opportunity to collect sales taxes from out-of-state merchants other than Amazon. Amazon has expressed strong support for legislation like the “Main Street Fairness Act” as it would simplify the process of collecting state sales taxes, and the firm may have concluded that it is inevitable that one day they will have to do so anyway. Simpler is better.

Illinois Senator Dick Durbin, the primary proponent of the “Main Street Fairness Act,” welcomed the California-Amazon compromise as a step in the right direction, while noting his belief that it is not fair to make Amazon have to deal with up to 50 different taxing authorities individually. In other words, in his view this settlement provides added reason for enacting legislation like the “Main Street Fairness Act.” It remains to be seen whether Congress, which has declined to act on this issue for decades, will now feel compelled to move. While technically this is not a tax increase, since people are supposed to be paying an equivalent use tax already, and the “Main Street Fairness Act” now has a proponent in Amazon, joining the states, the ABA and other retailers, many consumers are still likely to see this as a tax increase. Tax increases are rarely popular, especially ones like this that will affect just about everyone who purchases something over the internet. In a year when incumbents all across the nation can expect to be feeling the heat from voters, they may be ill-inclined to do anything that might anger them more, regardless of how they might personally feel about this issue.

Rare Book Monthly

  • <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>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
  • <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>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>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.

Article Search

Archived Articles

Ask Questions