确保保险箱内容的完整性

敬请关注我去年 12 月关于确保保险箱内容完整性的专栏。我在专栏中提到，联邦调查局 (FBI) 在对一家私人保险箱公司进行突袭时，没收了属于未接受调查的客户的数百个箱子中的物品。

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 月份关于确保保险箱内容完整性的专栏之后，我提到联邦调查局 (FBI) 在对私人银行进行突袭时查获了属于未接受调查的客户的数百个箱子中的内容。保险箱公司。

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，联邦调查局声称，由于政府免责，他们不需要归还被扣押的资产。唐·梅莱恩 (Don Mellein) 的箱子里存放着 110 枚 1 盎司金币和一些现金，他提起诉讼要求归还这些资产。 2024 年 1 月，上诉法院裁定整个突袭行动违反了美国宪法第四修正案，之后联邦调查局将 47 枚硬币返还给梅莱因，并声称并没有掌握他的其余资产。

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.

事实证明，当联邦调查局打开并扣押这些资产时，它最初对从每个盒子中取出的物品进行了仔细的记录。然而，在这个过程中，联邦调查局特工停止准备详细记录以加快工作速度。

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

当梅莱因没有获得联邦调查局扣押的全部资产时，他在司法研究所的协助下提起了诉讼。

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.

当该案的法官拒绝给予联邦调查局特工豁免权时，该机构同意要么归还梅林的其余资产，要么在不归还的情况下对他进行赔偿。总而言之，现在价值数百万美元的资产已归还给合法所有者。此外，联邦调查局还针对未归还的资产向盒子持有者提供了数十万美元的赔偿。

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.

正如原始专栏中提到的，证明保险箱中的内容的明智做法是拍摄内容的照片或视频。如果可以在影片中添加日期戳，那也会有帮助。

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，为了防止保险箱内的物品可能被移交给州政府没收办公室的风险，您应该至少每 12 个月访问您的保险箱一次，并每次验证保险箱提供者是否有您的正确姓名、地址、电话号码和电子邮件地址。

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

新泽西州州长签署贵金属金条和硬币销售税豁免法律

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.

新泽西州州长 Phil Murphy 已将 S721 签署成为法律。该法律于 2025 年 1 月 1 日生效。它规定“投资金属金条”免征销售和使用税，其中具体包括金、银、铂和钯，但也包括任何“已投入使用的元素贵金属”。通过熔炼或精炼过程”，其价值取决于其内容而不是其形式。此外，任何售价 1,000 美元或以上的单枚硬币也可免征销售税和使用税。我是通过 Zoom 与州长工作人员会面并提供信息以支持该法案签署成为法律的人之一。

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.

该法案生效后，美国所有 25 个人口最多的州将全面或部分免除贵金属金条、硬币和/或货币的零售销售税，或者成为不征收全州销售税的州。

Answer to the Previous Trivia Question

回答上一个琐事问题

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.)

上周，我问：哪种美国硬币正面没有星星，反面有 26 颗星星？ （提示：设计师的姓氏拼写在正面。）

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 月铸造的原版美国 1836 年戈布雷希特一美元。正面自由女神下方的底座刻有“C.戈布雷希特。”背面有 26 颗星，这不一定有意义，因为当时联邦只有 25 个州。直到 1837 年 1 月 26 日，密歇根州才成为第 26 个州。

This Week’s Trivia Question

本周的琐事问题

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?

雕塑家奥古斯都·圣高登斯 (Augustus Saint-Gaudens) 改编了自由女神的设计，出现在他著名的 20 美元双鹰金币上，该雕像的名字是什么？这座雕像位于哪里？

Come back next week for the answers.

下周回来寻找答案。

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 荣获 2019 年 FUN 钱币大使称号。他还获得了美国钱币协会2018年格伦·史沫特莱纪念服务奖、2017年模范服务奖、2012年哈利·福尔曼国家年度经销商奖和2008年总统奖。多年来，他还获得了钱币文学协会（包括 2020 年两次）、专业钱币学家协会、有形资产行业委员会和密歇根州钱币学会的荣誉。他是