Value of Herbarium Specimens

[Barry M. OConnor]

At 8:45 AM -0600 7/25/01, Allison R Brigham wrote:
>A while ago I brought back a significant southwestern US caddisfly
>collection that was donated to the INHS. I prepared a detailed spreadsheet
>of all the material and entomologists from the Florida State Collection of
>Arthropods performed the final appraisal for the donor. FSCA in its review
>of this insect collection applied different dollar values based on the
>level of identification (species, genus, sorted to family), the type of
>preparation (alcohol, pinned, slide), and for various kinds of type
>specimens.
>
Must have been a while ago.  The FSCA folks were the ones who developed the
system for valuing specimens that the IRS threw out.  I don't think they do
appraisals any more.  I know the system seemed fair - I used it myself.
But remember, it's the tax man we're dealing with here! - Barry

Barry M. OConnor
Curator & Professor             phone: (734) 763-4354
Museum of Zoology               FAX: (734) 763-4080
University of Michigan          e-mail: bmoc at umich.edu
Ann Arbor, MI 48109-1079  USA