確保保險箱內容的完整性

請關注我去年 12 月關於確保保險箱內容完整性的專欄。我在專欄中提到，聯邦調查局 (FBI) 在對一家私人保險箱公司進行突襲時，沒收了屬於未接受調查的客戶的數百個箱子中的物品。

Following my December column about ensuring the integrity of your safe deposit box contents, I mentioned that the Federal Bureau of Investigation (FBI) had seized the contents of hundreds of boxes belonging to customers who were not under investigation as part of a raid on a private safe deposit box company.

在我 12 月關於確保保險箱內容完整性的專欄之後，我提到聯邦調查局 (FBI) 在對私人銀行進行突襲時查獲了屬於未接受調查的客戶的數百個箱子中的內容。

Initially, the FBI claimed they did not need to return the seized assets under government immunity from responsibility. Don Mellein had 110 1-ounce gold coins plus some cash stored in his box and filed a lawsuit for the return of these assets. After an appellate court ruled in January 2024 that the entire raid violated the Fourth Amendment to the U.S. Constitution, the FBI returned 47 coins to Mellein and claimed that it did not have the rest of his assets.

最初，聯邦調查局聲稱，由於政府免責，他們不需要歸還被扣押的資產。唐梅萊恩 (Don Mellein) 的箱子裡存放著 110 枚 1 盎司金幣和一些現金，他提起訴訟要求歸還這些資產。 2024 年 1 月，上訴法院裁定整個突襲行動違反了美國憲法第四修正案，之後聯邦調查局將 47 枚硬幣返還給梅萊因，並聲稱並沒有掌握他的其餘資產。

It turned out that, as the FBI was opening and seizing the assets, it initially created careful records of what was removed from each box. However, partway through the process, the FBI agents stopped preparing detailed records to speed up their work.

事實證明，當聯邦調查局打開並扣押這些資產時，它最初對從每個盒子中取出的物品進行了仔細的記錄。然而，在這個過程中，聯邦調查局特工停止準備詳細記錄以加快工作速度。

When Mellein did not obtain all the assets seized by the FBI, he filed a lawsuit with the assistance of the Institute for Justice.

當梅萊因沒有獲得聯邦調查局扣押的全部資產時，他在司法研究所的協助下提起了訴訟。

When the judge in the case denied immunity to the FBI agents, the agency agreed to either return the rest of Mellein’s assets or compensate him for their value if not returned. In all, now millions of dollars’ worth of assets have been returned to the rightful owners. Further, the FBI has compensated box-holders in amounts running into hundreds of thousands of dollars for assets that were not returned.

當該案的法官拒絕給予聯邦調查局特工豁免權時，該機構同意要么歸還梅林的其餘資產，要么在不歸還的情況下對他進行賠償。總而言之，現在價值數百萬美元的資產已歸還給合法所有者。此外，聯邦調查局還針對未歸還的資產向盒子持有者提供了數十萬美元的賠償。

As mentioned in the original column, a sensible action to prove what contents were in any safe deposit box would be to take pictures or videos of the contents. If it is possible to add a date stamp to the film, that would also be helpful.

正如原始專欄中提到的，證明保險箱中的內容的明智做法是拍攝內容的照片或影片。如果可以在影片中加入日期戳，那也會有幫助。

Reminder, to protect against the risk that safe deposit box contents might be turned over to your state government escheats office, you should access your box at least once every 12 months and verify each time that the provider of the safe deposit box has your correct name, address, telephone number and email address.

提醒，為了防止保險箱內的物品可能被移交給州政府沒收辦公室的風險，您應該至少每 12 個月訪問您的保險箱一次，並每次驗證保險箱提供者是否有您的正確姓名、地址、電話號碼和電子郵件地址。

New Jersey Governor Signs Precious Metals Bullion and Coin Sales Tax Exemption into Law

新澤西州州長簽署貴金屬金條和硬幣銷售稅豁免法律

New Jersey Governor Phil Murphy has signed S721 into law. This law takes effect on Jan. 1, 2025. It provides a sales and use tax exemption on “investment metal bullion,” which specifically includes gold, silver, platinum, and palladium, but also includes any “elementary precious metal that has been put through a process of smelting or refining” in a form where its value depends on its content and not on its form. In addition, any individual coin that sells for $1,000 or more is also exempt from sales and use tax. I was one of the people who met via Zoom with the governor’s staff to provide information to support this being signed into law.

新澤西州州長 Phil Murphy 已將 S721 簽署成為法律。該法於 2025 年 1 月 1 日生效。熔煉或精煉過程”，其價值取決於其內容而不是其形式。此外，任何售價 1,000 美元或以上的單枚硬幣也可免徵銷售稅和使用稅。我是透過 Zoom 與州長工作人員會面並提供資訊以支持該法案簽署成為法律的人之一。

When this becomes effective, all of the 25 most populous U.S. states will have either enacted a complete or partial sales tax exemption on retail sales of precious metals bullion, coins and/or currency or is a state that does not have a statewide sales tax.

該法案生效後，美國所有 25 個人口最多的州將全面或部分免除貴金屬金條、硬幣和/或貨幣的零售銷售稅，或成為不徵收全州銷售稅的州。

Answer to the Previous Trivia Question

回答上一個瑣事問題

Last week, I asked: Which U.S. coin was struck with no stars on the obverse and 26 stars on the reverse? (Hint: the designer’s surname is spelled out on the obverse.)

上週，我問：哪種美國硬幣正面沒有星星，反面有 26 顆星星？ （提示：設計師的姓氏拼法在正面。）

1836 $1 J-60, Gobrecht Original - Liberty Seated Dollars 1836-1873 Series.

1836 年 1 美元 J-60，Gobrecht 原版 - 自由女神坐像美元 1836-1873 年系列。

PCGS

PCGS

The answer is the original U.S. 1836 Gobrecht dollar, struck in December 1836. Incuse in the base beneath Liberty on the obverse is “C. Gobrecht.” The reverse has 26 stars, which does not necessarily make sense as there were only 25 states in the Union then. Michigan did not become the 26th state until Jan. 26, 1837.

答案是 1836 年 12 月鑄造的原版美國 1836 年戈布雷希特一美元。戈布雷希特。背面有 26 顆星，不一定有意義，因為當時聯邦只有 25 個州。直到 1837 年 1 月 26 日，密西根州才成為第 26 州。

This Week’s Trivia Question

本週的瑣事問題

What is the name of the statue from which sculptor Augustus Saint-Gaudens adapted the design for Liberty that appears on his famous $20 gold double eagle? Where is this statue located?

雕塑家奧古斯都·聖高登斯 (Augustus Saint-Gaudens) 改編了自由女神的設計，出現在他著名的 20 美元雙鷹金幣上，該雕像的名字是什麼？這座雕像位於哪裡？

Come back next week for the answers.

下週回來尋找答案。

Patrick A. Heller was honored as a 2019 FUN Numismatic Ambassador. He also received the American Numismatic Association 2018 Glenn Smedley Memorial Service Award, the 2017 Exemplary Service Award, the 2012 Harry Forman National Dealer of the Year Award, and the 2008 Presidential Award. Over the years, he has also been honored by the Numismatic Literary Guild (including twice in 2020), the Professional Numismatists Guild, the Industry Council for Tangible Assets, and the Michigan State Numismatic Society. He is

Patrick A. Heller 榮獲 2019 年 FUN 錢幣大使稱號。他還獲得了美國錢幣協會2018年格倫·史沫特萊紀念服務獎、2017年模範服務獎、2012年哈利·福爾曼國家年度經銷商獎和2008年總統獎。多年來，他還獲得了錢幣文學協會（包括 2020 年兩次）、專業錢幣學家協會、有形資產產業委員會和密西根州錢幣學會的榮譽。他是