[NHCOLL-L:1403] RE: Insurance Value for a Bald Eagle

[steve.amos]

To respond to Richard's query:

It's not so simple to valuate taxidermy. How can there be a "formula"?There are many factors to consider, beyond the specimen's basic replacement value (if possible to replace!) - geographic rarity or individual genetic value, size or "quality" of the specimen, artistic positioning as the taxidermy is being performed (amateur vs. award-winning taxidermist), its ultimate use or importance to the institutiton - research, educational programing, exhibits, desirability to fill a gap in a collection, ... 

We had to deal with many of these issues when we received a significant collection of taxidermy mounts some years ago from a private donor, whose declared value for the specimens was contested by the IRS. Some were trophy specimens, with several hoofed mammals registered on the Boone and Crockett list. IRS even tried to factor in a depreciation value! If anything, older specimens gain value as native distribution and populations dwindle. (They settled out of court, 36 hours before I was to testify).

There is no clear-cut method, and I question whether there ever should be: X specimen = X Dollars? No way! Every specimen is, in a sense, priceless beyond measure! You can't just factor in a "replacement value" - how do you replace a Picasso, a Samuel Clements letter?

..... Well, that's my take on this.

--------

Stephen H. Amos
Curator of Collections
Fairbanks Museum and Planetarium
1302 Main Street
St. Johnsbury, VT  05819-2248
(802) 748-2372, ext. 111
(802) 748-1893 FAX
E-mail: steve.amos at connriver.net
Museum Website: www.fairbanksmuseum.org
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