The following discussion is not about fine art photographers, their
negatives or prints.  Below addresses the typical historical collection of a
small town.

To complete an appraisal an appraiser has 3 approaches to valuation.  Market
Data (sales of comparable material), Income (what you would make if you
leased stuff, e.g., antique furniture to a movie company) and the Cost
approach.  The Cost approach allows for cost of materials in a reproduction
situation.  I have used the cost approach in large archival appraisals of
photographic collections that were NOT of the TITANIC or John W. Booth
shooting Lincoln or other photos of great (sadly) moments in time.  Only
photos of widely known historical figures or events have value even as
prints.  Negatives (unless pristine glass plates) have very little value.
When have you seen a 35mm negative collection sold?  It is very hard to
value archival collections.  For any appraiser you hire it is best to call
the IRS and see what they will allow.  Joe Bothwell in Washington DC can be
reached at 202-435-5611.  It is complicated.  Joe usually asks me about how
many museums lately have purchased large archival collections.  Since this
info. is usually confidential, it is very hard to get good data on which to
base a qualified appraisal.

Sara Conklin, ISA CAPP
Certified Appraiser and
Rent-a-Registrar
800-464-4208

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