<div dir="ltr"><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small;color:#000000">
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">This has been an interesting
conversation, but I think some issues of value and valuation need to be
clarified. <span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">To begin, we need to clarify what
we mean by value. A scientific specimen has different kinds of value attached
to it, including scientific value (because it is a voucher or document of the
natural world), cultural value (because scientific activity is a cultural practice),
and also monetary value (fair market value) because specimens can, and are,
routinely bought and sold. <span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><b>Monetary value</b> is arbitrary
in the sense that it reflects only what people are willing to pay for
something. There is no inherent value in anything, not for a beetle, not for an
ounce of gold. What the beetle or the gold (or anything else is worth) is what people
are willing to pay for it. For this reason, you can put a monetary value on a
scientific specimen by either calculating the cost to collect, prepare, accession,
catalog, and store it over time; or by calculating what those costs would be to
collect and process another specimen similar to it. <span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">That said, I agree that scientific
specimens have a <b>scientific value</b> and a <b>cultural value</b> that cannot
be assessed in monetary terms for several important reasons, including that (1)
individual specimens cannot be replaced because each specimen documents the occurrence
of a particular species at a particular place and time; and (2) in many cases
you cannot collect a similar specimen because the species no longer occurs at
the same place, or because you cannot get permits to collect them. This is the
argument I made in a talk titled “Why not to do natural science collections valuations”
at the SPNHC meeting in 1996. In that talk, I used the example of the insurance
settlement for the damage of the type of <i>Strombus listeri</i>, first figured
in 1685, named in 1852 by Thomas Gray and then destroyed when on loan and the
exhibit case was accidentally knocked over. The scientific value of the
specimen was “irreplaceable”; the insurance settlement was for US $7,500. <span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">The reason I made the argument is
that, at the time there was an emphasis on capitalizing the monetary value of
collections and using that value to determine what a collection was worth and
whether it should be supported. This was ridiculous, because monetary value is
intended for insurance purposes only, and all values of collections should be factors
in <span> </span>making decisions about whether to keep
collections or how to support them. In other words, administrators were wrongly
<b>capitalizing the monetary value of collections</b> and ignoring the more significant
scientific and cultural values of the collections. The use of monetary value
only was a dire threat to the future of many scientific collections, and could
only lead to the sort of deaccession-to-raise-funds idiocy we see to day in
some art museums. <span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">The issue of the valuation of
collections was a hot topic in the late 1980s and 1990s. It was at that time
that the American Association (now Alliance) of Museums negotiated with FASB (Financial
Accounting Standards Board, US) to exempt non-profit museums from capitalizing their
collections for accounting purposes, and there was a significant international
conference on the subject of the valuation of natural science collections in
Manchester in 1995. The papers from that conference are available in a volume published
by The Geological Society called <i>The Value and Valuation of Natural Science
Collections</i> (1997), edited by John R. Nudds and Charles W. Pettitt.<span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">As an example of the absurdity of capitalizing
collections that was taking place around this time, a 1989 article in <i>Herpetological
Review</i> (volume 20, #2, special supplement) with the title “Monetary values
of U.S. amphibians” listed values of specimens of a long list of species for
the purposes of determining the price of mitigation for ecological damages. The
list was compiled with the best of intentions, but greatly devalued the
specimens in the process. In my presentation, I showed a variety of ads for
everything from bird eggs to sea shells from old collectors magazines from the
early 1900s, when scientific specimens were routinely bought and sold (indeed, collecting
and selling scientific specimens is how Alfred Russell Wallace and Henry Walter
Bates among many others, financed their work in the tropics in the 1800s), and
mentioned such things as a post to <i>TAXACOM</i> that valued a plankton sample
at $567.50 (Australian dollars) by figuring the cost of collectors time,
helicopter rental, jars, and fluid.<span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">In the talk, I also pointed out
that for scientific collections we could substantially boost the estimated
monetary value of collections by factoring in the potential proceeds from
allowing pharmaceutical collections to do bioprospecting in collections, the
value of the DNA in the specimens, the previously unused rare earth elements in
geoscience collections, even the repatriation value if we wanted.<span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">However, to conclude that the <b>monetary
value</b> of an herbarium specimen is the price of the paper it is attached to
is inaccurate. The monetary value of the herbarium specimen is what it would cost
to collect a similar specimen, were that possible.<span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">Scientific specimens are bought
and sold all the time. There is a commercial market for specimens. You have
only to look at seller-based web sites or auction sites to find out what
specimens are being bought and sold for (for example, check Etsy, EBay,
Heritage Auctions in the US, Christie’s, Bonhams, etc.).<span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><b>BOTTOM LINE</b>: We need to think
carefully about why we are assigning monetary values to specimens, but we must
also be realistic and accept that there are good reasons in some instances
(particularly for insurance of specimens on loan) that we may want to assign
such values. In doing so, we must make a clear distinction between fair market
value (which is to say, insurance value) and scientific and cultural values. <span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span>Below are some useful references for
those who need to calculate fair market value for their collections, with the
precaution that the monetary value is arbitrary and does not reflect scientific
or cultural value. Note that this list does not include references on the
scientific value of collections, only on estimating monetary value.<span></span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span><span> </span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:normal;font-size:11pt;font-family:"Calibri",sans-serif"><span>Baker, R.J., L. C. Bradley, H. J. Garner, and
R. D. Bradley. 2014. “Door to drawer” costs of curation, installation,
documentation, databasing, and long-term care of mammal voucher specimens in
natural history collections. <i>Occasional
Papers, Museum of Texas Tech University</i>, 15 pp<b><span></span></b></span></p>
<p class="MsoNormal" style="margin:0in 0in 0in 0.25in;line-height:normal;font-size:11pt;font-family:"Calibri",sans-serif"><span><span> </span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:normal;font-size:11pt;font-family:"Calibri",sans-serif"><span>Bradley, D., L. C. Bradley, H. J. Garner, and
R. J. Baker. 2012. Cost of collecting and preparing mammal voucher specimens
for natural history collections. <i>Occasional
Papers</i>, Museum of Texas Tech University number 313, 14 pp.<span></span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:normal;font-size:11pt;font-family:"Calibri",sans-serif"><span><span> </span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:normal;font-size:11pt;font-family:"Calibri",sans-serif"><span>Bradley, D., L. C. Bradley, H. J. Garner, and
R. J. Baker. 2014. Assessing the value of natural history collections and
addressing issues regarding long-term growth and care. <i>BioScience</i> 64(12):1150-1158.<span></span></span></p>
<p class="MsoNormal" style="margin:0in 0in 0in 0.25in;line-height:normal;font-size:11pt;font-family:"Calibri",sans-serif"><span><span> </span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:normal;font-size:11pt;font-family:"Calibri",sans-serif"><span>Camacho, M. A., J. Salgado M., and S. F. Burneo. 2018. An
accounting approach to calculate the financial value of a natural history
collection of mammals in Ecuador. <i>Museum Management and Curatorship</i>, DOI:
10.1080/09647775.2018.1466191<span></span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span><span> </span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif">Nudds, J. R., and C. W. Pettitt
(eds). 1997. The Value and Valuation of Natural Science Collection. The Geological
Society, London.<span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>
<p class="gmail-citation" style="margin:0in;text-indent:0in;font-size:8pt;font-family:"Arial",sans-serif"><span style="font-size:11pt;font-family:"Calibri",sans-serif" lang="X-NONE">Price, J.</span><span style="font-size:11pt;font-family:"Calibri",sans-serif" lang="X-NONE"> </span><span style="font-size:11pt;font-family:"Calibri",sans-serif" lang="X-NONE">C., and G.</span><span style="font-size:11pt;font-family:"Calibri",sans-serif" lang="X-NONE"> </span><span style="font-size:11pt;font-family:"Calibri",sans-serif" lang="X-NONE">R. Fitzgerald. 1996. Categories of specimens: a collection management
tool. <i>Collection Forum</i> 12(1):8-13.<span></span></span></p>
<p class="gmail-citation" style="margin:0in;text-indent:0in;font-size:8pt;font-family:"Arial",sans-serif"><span style="font-size:11pt;font-family:"Calibri",sans-serif" lang="X-NONE"><span> </span></span></p>
<p class="MsoNormal" style="margin:0in;line-height:107%;font-size:11pt;font-family:"Calibri",sans-serif"><span> </span></p>--John</div><div class="gmail_default" style="font-family:tahoma,sans-serif;font-size:small;color:#000000"><br></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><font size="2"><span style="font-family:tahoma,sans-serif">John E. Simmons<br>Writer and Museum Consultant</span></font></div><div dir="ltr"><font size="2"><span style="font-family:tahoma,sans-serif">Museologica<br><i>and</i><br>Associate Curator of Collections<br>Earth and Mineral Science Museum & Art Gallery<br>Penn State University<br><i>and</i><br>Investigador Asociado, Departamento de Ornitologia<br>Museo de Historia Natural, Universidad Nacional Mayor de San Marcos, Lima</span></font><br></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div><br></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Wed, Mar 9, 2022 at 9:05 AM Gavin Dally <<a href="mailto:Gavin.Dally@magnt.net.au">Gavin.Dally@magnt.net.au</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
<div dir="auto">
<div dir="ltr">Hi all,
<div><br>
</div>
<div>In Australian museums, as there is no commercial value, we use a recollection cost method to value collections. Theoretically how much does it cost to go in the field, preserve, curate, document, store etc a specimen. A premium is added for remote locations
and types.</div>
<div><br>
</div>
<div>It has been very useful in showing administrators how valuable and irreplaceable the collections actually are.</div>
<div><br>
</div>
<div>Let me know off-list if you would like the valuation guidelines.</div>
<div><br>
</div>
<div>Cheers,</div>
<div>Gavin</div>
<div><br>
</div>
<div>
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<p class="MsoNormal" style="margin:0cm 0cm 0.0001pt;font-size:11pt;font-family:Calibri,sans-serif;line-height:17.6px">
<b><span lang="EN-US">Gavin Dally</span></b><span lang="EN-US"><u></u><u></u></span></p>
<p class="MsoNormal" style="margin:0cm 0cm 0.0001pt;font-size:11pt;font-family:Calibri,sans-serif;line-height:17.6px">
<b><span lang="EN-US">Senior Collections Manager, Natural Sciences</span></b><span lang="EN-US"><u></u><u></u></span></p>
<p class="MsoNormal" style="margin:0cm 0cm 0.0001pt;font-size:11pt;font-family:Calibri,sans-serif;line-height:17.6px">
<b><span lang="EN-US">Museum and Art Gallery of the Northern Territory</span></b></p>
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<span style="font-size:12pt;line-height:19.2px" lang="EN-US"> </span></p>
<p class="MsoNormal" style="margin:0cm 0cm 0.0001pt;font-size:11pt;font-family:Calibri,sans-serif;line-height:17.6px">
<span style="font-size:12pt;line-height:19.2px;font-family:Swiss721BT-Bold" lang="EN-US"><a href="http://www.magnt.net.au/" style="color:rgb(149,79,114)" target="_blank"><span style="font-size:11pt;line-height:17.6px;font-family:Calibri,sans-serif">magnt.net.au</span></a></span><span lang="EN-US"><u></u><u></u></span></p>
<p class="MsoNormal" style="margin:0cm 0cm 0.0001pt;font-size:11pt;font-family:Calibri,sans-serif;line-height:17.6px">
<b><span lang="EN-US">street address:</span></b><span lang="EN-US"> <span dir="ltr" style="text-decoration:underline">19 Conacher St, The Gardens</span>, Darwin, NT 0820 Australia |<b> postal address:</b> GPO <span dir="ltr" style="text-decoration:underline">Box
4646, Darwin, NT 0801 Australia </span></span></p>
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<div dir="ltr"><br>
<br>
<br>
<div dir="ltr">Sent from my iPhone</div>
<blockquote type="cite">On 9 Mar 2022, at 6:20 pm, Battermann, Nora <<a href="mailto:battermann@snsb.de" target="_blank">battermann@snsb.de</a>> wrote:<br>
<br>
</blockquote>
</div>
<blockquote type="cite">
<div dir="ltr"><span>Dear all,</span><br>
<span></span><br>
<span>thanks for your replies so far. I fully agree with Maria - it would be incredibly useful to establish a method for estimating the value of natural history collections. Obviously, the value is infinite/impossible to measure but unfortunately there are
instances in which we need to put a number on the value of a collection - be that insurance, posting/taxes, buying/selling or, at least in Germany for tax purposes, donation receipts.</span><br>
<span></span><br>
<span>Best wishes,</span><br>
<span>Nora</span><br>
<span></span><br>
<span>---</span><br>
<span>Dr. Nora Battermann</span><br>
<span>Koordination Sammlungsassessment</span><br>
<span>---------------------------</span><br>
<span>Kaulbachstr. 37, III. Stock</span><br>
<span>D-80539 München</span><br>
<span></span><br>
<span>Telefon:</span><br>
<span>+49 (0)174 2762445</span><br>
<span>---------------------------</span><br>
<span><a href="http://www.snsb.de" target="_blank">www.snsb.de</a></span><br>
<span></span><br>
<span>Am 2022-03-09 08:11, schrieb Maria Dimaki:</span><br>
<blockquote type="cite"><span>Dear all,</span><br>
</blockquote>
<blockquote type="cite"><span>indeed, it is a very interesting subject! The last years, I am asked</span><br>
</blockquote>
<blockquote type="cite"><span>about the economic value of specimens or collections. Usually from</span><br>
</blockquote>
<blockquote type="cite"><span>donators, for insurance, or other administrative reasons. My answer is</span><br>
</blockquote>
<blockquote type="cite"><span>always that each specimen is priceless and that it is impossible to</span><br>
</blockquote>
<blockquote type="cite"><span>define the value of a natural history museum collection in euros.</span><br>
</blockquote>
<blockquote type="cite"><span>If the person insists, I answer that is definitely not our job to</span><br>
</blockquote>
<blockquote type="cite"><span>“tag” a prize on specimens or collection and he should address to</span><br>
</blockquote>
<blockquote type="cite"><span>the tax office (and I am sure that they know nothing on the subject,</span><br>
</blockquote>
<blockquote type="cite"><span>in Greece).</span><br>
</blockquote>
<blockquote type="cite"><span>For some time know, I believe that, we should establish a method to</span><br>
</blockquote>
<blockquote type="cite"><span>estimate the value of Natural History Collections based on their</span><br>
</blockquote>
<blockquote type="cite"><span>scientific, cultural and educational value, by using appropriate</span><br>
</blockquote>
<blockquote type="cite"><span>criteria and a scoring system.</span><br>
</blockquote>
<blockquote type="cite"><span>Best wishes</span><br>
</blockquote>
<blockquote type="cite"><span>Maria</span><br>
</blockquote>
<blockquote type="cite"><span>Dr. Maria Dimaki</span><br>
</blockquote>
<blockquote type="cite"><span>Collections Manager</span><br>
</blockquote>
<blockquote type="cite"><span>In Charge of the Department of Terrestrial Zoology</span><br>
</blockquote>
<blockquote type="cite"><span>Goulandris Natural History Museum</span><br>
</blockquote>
<blockquote type="cite"><span>100, Othonos St. Kifissia, GR 145 62, Greece</span><br>
</blockquote>
<blockquote type="cite"><span>Από: Dirk Neumann</span><br>
</blockquote>
<blockquote type="cite"><span>Αποστολή: Τρίτη, 8 Μαρτίου 2022 7:39 μμ</span><br>
</blockquote>
<blockquote type="cite"><span>Προς: <a href="mailto:nhcoll-l@mailman.yale.edu" target="_blank">nhcoll-l@mailman.yale.edu</a></span><br>
</blockquote>
<blockquote type="cite"><span>Θέμα: Re: [Nhcoll-l] Advice on estimating the value of donated</span><br>
</blockquote>
<blockquote type="cite"><span>collections?</span><br>
</blockquote>
<blockquote type="cite"><span>Dear Hannu,</span><br>
</blockquote>
<blockquote type="cite"><span>1€ would be better; within the EU (and the single market) you have</span><br>
</blockquote>
<blockquote type="cite"><span>no customs borders anyway, and if you need to send materials to</span><br>
</blockquote>
<blockquote type="cite"><span>Norway, Switzerland or Iceland, 1€ would be preferable to avoid</span><br>
</blockquote>
<blockquote type="cite"><span>import taxes. Usually, the threshold for import tax is low (until the</span><br>
</blockquote>
<blockquote type="cite"><span>most recent amendment this year, the minor threshold value was 22€).</span><br>
</blockquote>
<blockquote type="cite"><span>Colleagues were charged recently few cent because the declared value</span><br>
</blockquote>
<blockquote type="cite"><span>was 5€ ...</span><br>
</blockquote>
<blockquote type="cite"><span>With best wishes</span><br>
</blockquote>
<blockquote type="cite"><span>Dirk</span><br>
</blockquote>
<blockquote type="cite"><span>Am 08.03.2022 um 12:48 schrieb Hannu Saarenmaa:</span><br>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>The answer is "nil". In computer science terms that means it does</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>not exist. Nil also means "infinite".</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Museum objects are irreplaceable. So there is no commercial value.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Or something that can be insured. Natural science collections cannot</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>be insured.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>My company <a href="http://bioshare.com" target="_blank">bioshare.com</a> regularly sends collections over the</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>European Union border, for digitization, that is. While doing that,</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>we have to put something in the customs forms. And to inform our</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>insurance company. So we put there the value of the paper sheets</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>which carry the [invaluable] herbarium sheets, or other objects.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>That currently is 28€ per specimen. Do not laugh. This is how it</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>works.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Anyway, I still prefer to report "nil" or zero value for the</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>irreplaceable. If I can.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Hannu Saarenmaa <a href="http://www.bioshare.com" target="_blank">www.bioshare.com</a> [1]</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>On 2022-03-08 11:42, Battermann, Nora wrote:</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Dear all,</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>I thought this a very interesting discussion but understand that it</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>mainly concerned US institutions. I'd be interested to hear from</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>European institutions too - how do you estimate the values of</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>donated collections? I am not aware of a list of appraisers who</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>specialize in natural history collections in Germany for example and</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>wonder how other institutions handle acquisitions, especially</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>donations.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Greetings from sunny Munich,</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Nora</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>---</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Dr. Nora Battermann</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Koordination Sammlungsassessment</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>---------------------------</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Kaulbachstr. 37, III. Stock</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>D-80539 München</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Telefon:</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>+49 (0)174 2762445</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>---------------------------</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span><a href="http://www.snsb.de" target="_blank">www.snsb.de</a> [2]</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Am 2022-02-28 19:50, schrieb Tacker, Christopher:</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Everyone has offered good advice here.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Apart from conflicts of interest, the one that does the appraisal</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>stands to get involved with the state or federal tax enforcement. If</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>the appraisal is called into question, that represents a nearly</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>limitless time sink in hearings or in court.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>We tell donors that we will work with whatever appraiser they</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>designate. We still get offers of "I'll donate this if you'll get me</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>an appraisal for X amount of money." That's a big "no, thank you."</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Chris Tacker</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Chris Tacker, Ph.D., P.G.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Research Curator of Geology</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>North Carolina Museum of Natural Sciences</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>11 West Jones St. | Raleigh, NC 27601</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Emails to and from this address are subject to NC Public Records Law</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>and may be disclosed to third parties.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>-------------------------</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>From: Nhcoll-l <<a href="mailto:nhcoll-l-bounces@mailman.yale.edu" target="_blank">nhcoll-l-bounces@mailman.yale.edu</a>> on behalf of</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Taylor, Sarah <<a href="mailto:sarah.taylor@uconn.edu" target="_blank">sarah.taylor@uconn.edu</a>></span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Sent: Monday, February 28, 2022 9:32:38 AM</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>To: <a href="mailto:Nhcoll-l@mailman.yale.edu" target="_blank">Nhcoll-l@mailman.yale.edu</a> <<a href="mailto:Nhcoll-l@mailman.yale.edu" target="_blank">Nhcoll-l@mailman.yale.edu</a>></span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Subject: [External] [Nhcoll-l] Advice on estimating the value of</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>donated collections?</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>CAUTION: External email. Do not click links or open attachments</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>unless you verify. Send all suspicious email as an attachment to</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Report Spam.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Good morning all,</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>A colleague at a regional museum reached out to ask me for advice on</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>how to estimate the value of a collection of donated birds (mostly</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>skins, some taxidermy mounts). He’s not interested in individual</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>values for each piece, but a big picture “lump sum.” I’m sure</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>this has come up on the listserve before, but I haven’t been able</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>to</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>locate it. If anyone has ideas or can point me in the direction of a</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>resource to send to my colleague, I’d really appreciate it! I have</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>no appraisal skills myself – and I’m a botanist – so I’m at</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>a</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>total loss on my end.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Cheers,</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Sarah</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>-----------------------------------------------------------------</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Sarah Taylor, PhD</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Collections Manager, CONN</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>George Safford Torrey Herbarium</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Department of Ecology and Evolutionary Biology</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>University of Connecticut</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>75 North Eagleville Road, Unit 3043</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Storrs, Connecticut 06269-3043</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>U.S.A.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>P: 860.486.1889</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>F: 860.486.4320</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span><a href="http://bgbaseserver.eeb.uconn.edu/" target="_blank">http://bgbaseserver.eeb.uconn.edu/</a> [1]</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Links:</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>------</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>[1]</span><br>
</blockquote>
</blockquote>
<blockquote type="cite"><span><a href="https://urldefense.com/v3/__http://bgbaseserver.eeb.uconn.edu/__;!!HYmSToo!I6nElQUoJoUICzaKeTqJnoPt_kh_FM6_Vt5OyeMThersS_zBQNfJjvdk_pY74SVV0SJwqEKeLfNIOg$" target="_blank">https://urldefense.com/v3/__http://bgbaseserver.eeb.uconn.edu/__;!!HYmSToo!I6nElQUoJoUICzaKeTqJnoPt_kh_FM6_Vt5OyeMThersS_zBQNfJjvdk_pY74SVV0SJwqEKeLfNIOg$</a></span><br>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>[3]</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>_______________________________________________</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Nhcoll-l mailing list</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span><a href="mailto:Nhcoll-l@mailman.yale.edu" target="_blank">Nhcoll-l@mailman.yale.edu</a></span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span><a href="https://mailman.yale.edu/mailman/listinfo/nhcoll-l" target="_blank">https://mailman.yale.edu/mailman/listinfo/nhcoll-l</a></span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>_______________________________________________</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>NHCOLL-L is brought to you by the Society for the Preservation of</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Natural History Collections (SPNHC), an international society whose</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>mission is to improve the preservation, conservation and management</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>of</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>natural history collections to ensure their continuing value to</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>society. See <a href="http://www.spnhc.org" target="_blank">http://www.spnhc.org</a> for membership information.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Advertising on NH-COLL-L is inappropriate.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>_______________________________________________</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Nhcoll-l mailing list</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span><a href="mailto:Nhcoll-l@mailman.yale.edu" target="_blank">Nhcoll-l@mailman.yale.edu</a></span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span><a href="https://mailman.yale.edu/mailman/listinfo/nhcoll-l" target="_blank">https://mailman.yale.edu/mailman/listinfo/nhcoll-l</a></span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>_______________________________________________</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>NHCOLL-L is brought to you by the Society for the Preservation of</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Natural History Collections (SPNHC), an international society whose</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>mission is to improve the preservation, conservation and management</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>of</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>natural history collections to ensure their continuing value to</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>society. See <a href="http://www.spnhc.org" target="_blank">http://www.spnhc.org</a> for membership information.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite">
<blockquote type="cite"><span>Advertising on NH-COLL-L is inappropriate.</span><br>
</blockquote>
</blockquote>
<blockquote type="cite"><span>--</span><br>
</blockquote>
<blockquote type="cite"><span>Dirk Neumann</span><br>
</blockquote>
<blockquote type="cite"><span>Tel: 089 / 8107-111</span><br>
</blockquote>
<blockquote type="cite"><span>Fax: 089 / 8107-300</span><br>
</blockquote>
<blockquote type="cite"><span>neumann(a)<a href="http://snsb.de" target="_blank">snsb.de</a></span><br>
</blockquote>
<blockquote type="cite"><span>Postanschrift:</span><br>
</blockquote>
<blockquote type="cite"><span>Staatliche Naturwissenschaftliche Sammlungen Bayerns</span><br>
</blockquote>
<blockquote type="cite"><span>Zoologische Staatssammlung München</span><br>
</blockquote>
<blockquote type="cite"><span>Dirk Neumann, Sektion Ichthyologie / DNA-Storage</span><br>
</blockquote>
<blockquote type="cite"><span>Münchhausenstr. 21</span><br>
</blockquote>
<blockquote type="cite"><span>81247 München</span><br>
</blockquote>
<blockquote type="cite"><span>Besuchen Sie unsere Sammlung:</span><br>
</blockquote>
<blockquote type="cite"><span><a href="http://www.zsm.mwn.de/sektion/ichthyologie-home/" target="_blank">http://www.zsm.mwn.de/sektion/ichthyologie-home/</a></span><br>
</blockquote>
<blockquote type="cite"><span>---------</span><br>
</blockquote>
<blockquote type="cite"><span>Dirk Neumann</span><br>
</blockquote>
<blockquote type="cite"><span>Tel: +49-89-8107-111</span><br>
</blockquote>
<blockquote type="cite"><span>Fax: +49-89-8107-300</span><br>
</blockquote>
<blockquote type="cite"><span>neumann(a)<a href="http://snsb.de" target="_blank">snsb.de</a></span><br>
</blockquote>
<blockquote type="cite"><span>postal address:</span><br>
</blockquote>
<blockquote type="cite"><span>Bavarian Natural History Collections</span><br>
</blockquote>
<blockquote type="cite"><span>The Bavarian State Collection of Zoology</span><br>
</blockquote>
<blockquote type="cite"><span>Dirk Neumann, Section Ichthyology / DNA-Storage</span><br>
</blockquote>
<blockquote type="cite"><span>Muenchhausenstr. 21</span><br>
</blockquote>
<blockquote type="cite"><span>81247 Munich (Germany)</span><br>
</blockquote>
<blockquote type="cite"><span>Visit our section at:</span><br>
</blockquote>
<blockquote type="cite"><span><a href="http://www.zsm.mwn.de/sektion/ichthyologie-home/" target="_blank">http://www.zsm.mwn.de/sektion/ichthyologie-home/</a></span><br>
</blockquote>
<blockquote type="cite"><span>Links:</span><br>
</blockquote>
<blockquote type="cite"><span>------</span><br>
</blockquote>
<blockquote type="cite"><span>[1] <a href="http://www.bioshare.com" target="_blank">http://www.bioshare.com</a></span><br>
</blockquote>
<blockquote type="cite"><span>[2] <a href="http://www.snsb.de" target="_blank">http://www.snsb.de</a></span><br>
</blockquote>
<blockquote type="cite"><span>[3] <a href="https://urldefense.com/v3/__http:/bgbaseserver.eeb.uconn.edu/__;!!HYmSToo!I6nElQUoJoUICzaKeTqJnoPt_kh_FM6_Vt5OyeMThersS_zBQNfJjvdk_pY74SVV0SJwqEKeLfNIOg$" target="_blank">https://urldefense.com/v3/__http:/bgbaseserver.eeb.uconn.edu/__;!!HYmSToo!I6nElQUoJoUICzaKeTqJnoPt_kh_FM6_Vt5OyeMThersS_zBQNfJjvdk_pY74SVV0SJwqEKeLfNIOg$</a></span><br>
</blockquote>
<blockquote type="cite"><span>_______________________________________________</span><br>
</blockquote>
<blockquote type="cite"><span>Nhcoll-l mailing list</span><br>
</blockquote>
<blockquote type="cite"><span><a href="mailto:Nhcoll-l@mailman.yale.edu" target="_blank">Nhcoll-l@mailman.yale.edu</a></span><br>
</blockquote>
<blockquote type="cite"><span><a href="https://mailman.yale.edu/mailman/listinfo/nhcoll-l" target="_blank">https://mailman.yale.edu/mailman/listinfo/nhcoll-l</a></span><br>
</blockquote>
<blockquote type="cite"><span>_______________________________________________</span><br>
</blockquote>
<blockquote type="cite"><span>NHCOLL-L is brought to you by the Society for the Preservation of</span><br>
</blockquote>
<blockquote type="cite"><span>Natural History Collections (SPNHC), an international society whose</span><br>
</blockquote>
<blockquote type="cite"><span>mission is to improve the preservation, conservation and management of</span><br>
</blockquote>
<blockquote type="cite"><span>natural history collections to ensure their continuing value to</span><br>
</blockquote>
<blockquote type="cite"><span>society. See <a href="http://www.spnhc.org" target="_blank">http://www.spnhc.org</a> for membership information.</span><br>
</blockquote>
<blockquote type="cite"><span>Advertising on NH-COLL-L is inappropriate.</span><br>
</blockquote>
<span>_______________________________________________</span><br>
<span>Nhcoll-l mailing list</span><br>
<span><a href="mailto:Nhcoll-l@mailman.yale.edu" target="_blank">Nhcoll-l@mailman.yale.edu</a></span><br>
<span><a href="https://mailman.yale.edu/mailman/listinfo/nhcoll-l" target="_blank">https://mailman.yale.edu/mailman/listinfo/nhcoll-l</a></span><br>
<span></span><br>
<span>_______________________________________________</span><br>
<span>NHCOLL-L is brought to you by the Society for the Preservation of</span><br>
<span>Natural History Collections (SPNHC), an international society whose</span><br>
<span>mission is to improve the preservation, conservation and management of</span><br>
<span>natural history collections to ensure their continuing value to</span><br>
<span>society. See <a href="http://www.spnhc.org" target="_blank">http://www.spnhc.org</a> for membership information.</span><br>
<span>Advertising on NH-COLL-L is inappropriate.</span><br>
</div>
</blockquote>
</div>
</div>
</div>
</div>
_______________________________________________<br>
Nhcoll-l mailing list<br>
<a href="mailto:Nhcoll-l@mailman.yale.edu" target="_blank">Nhcoll-l@mailman.yale.edu</a><br>
<a href="https://mailman.yale.edu/mailman/listinfo/nhcoll-l" rel="noreferrer" target="_blank">https://mailman.yale.edu/mailman/listinfo/nhcoll-l</a><br>
<br>
_______________________________________________<br>
NHCOLL-L is brought to you by the Society for the Preservation of<br>
Natural History Collections (SPNHC), an international society whose<br>
mission is to improve the preservation, conservation and management of<br>
natural history collections to ensure their continuing value to<br>
society. See <a href="http://www.spnhc.org" rel="noreferrer" target="_blank">http://www.spnhc.org</a> for membership information.<br>
Advertising on NH-COLL-L is inappropriate.<br>
</blockquote></div>