Value of herbarium specimens?

Thomas Lammers lammers at VAXA.CIS.UWOSH.EDU
Wed Jul 25 07:15:25 CDT 2001

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

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
phone:      920-424-1002
fax:           920-424-1101

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

"Today's mighty oak is yesterday's nut that stood his ground."
                                                 -- Anonymous

More information about the Taxacom mailing list