Value of herbarium specimens?

[Thomas Lammers]

At 05:48 PM 7/24/01 -0700, you wrote:
>As has been discussed several times before, the "value" of a specimen for
>tax purposes is strictly interpreted as "fair market value" i.e. what
>someone would pay for that specimen on the open market.  You need to check
>records of recent purchases of collections to see what such specimens were
>worth.

In the recent past, I purchased plant specimens from folks in Lviv,
Ukraine, for US$1.50 to $3 each.


Thomas G. Lammers, Ph.D.

Assistant Professor and Curator of the Herbarium (OSH)
Department of Biology and Microbiology
University of Wisconsin Oshkosh
Oshkosh, Wisconsin 54901-8640 USA

e-mail:       lammers at uwosh.edu
phone:      920-424-1002
fax:           920-424-1101

Plant systematics; classification, nomenclature, evolution, and
biogeography of the Campanulaceae s. lat.

Webpages:
http://www.uwosh.edu/departments/biology/Lammers.htm
http://www.geocities.com/TheTropics/Resort/7156/lammers.html
http://www.uwosh.edu/departments/biology/herbarium/herbarium.html
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