Value of Herbarium Specimens

Una Smith una at LANL.GOV
Wed Jul 25 10:12:22 CDT 2001

If you sell a collection rather than donating it, then fair market
value is what you get for it.

Hence, for a donation, fair market value is the recent sale price of
a "similar" item.  But museums and herbaria, like horse dealers, are
very secretive about sale prices, so the trick is to choose as an
appraiser a curator who has recently bought or sold a similar item.

        Una Smith

Los Alamos National Laboratory, Mailstop K-710, Los Alamos, NM  87545

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