New Dollar Coin: Public Prefers Statue of Liberty Over Sacagawea (Letter
Report, 01/22/99, GAO/GGD-99-24).

A survey done by International Communications Research, a national
market research firm under contract with GAO, found that most adults in
the United States would prefer the Statue of Liberty rather than
Sacagawea--a Native American interpreter who accompanied the Lewis and
Clark expedition--to be on the face of the new dollar coin. The survey
results indicate that most respondents felt very or somewhat strongly
about their choice. Respondents preferring the Statue of Liberty
generally cited "symbolism" or "familiarity/recognition" as the basis
for their choice. Those preferring Sacagawea cited reasons that
generally fell into the following categories: "Native American,"
"different/a change," and "history."

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  GGD-99-24
     TITLE:  New Dollar Coin: Public Prefers Statue of Liberty Over 
             Sacagawea
      DATE:  01/22/99
   SUBJECT:  Currency and coinage
             Data collection
             Public opinion polls

             
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gg99024 NEW DOLLAR COIN Public Prefers Statue of Liberty Over
Sacagawea

United States General Accounting Office

GAO Report to the Honorable Michael N. Castle

House of Representatives


January 1999 

GAO/GGD-99-24

January 1999   GAO/GGD-99-24

United States General Accounting Office Washington, D. C. 20548

General Government Division

B-281714

Page 1 GAO/GGD-99-24 New Dollar Coin

GAO January 22, 1999 The Honorable Michael N. Castle House of
Representatives

Dear Mr. Castle: This report responds to your request that we
conduct a public opinion survey regarding a design for the face of
the new dollar coin authorized by Public Law 105- 124, the United
States $1 Coin Act of 1997. As agreed with your office, the
objectives of our survey were to determine (1) the public's
preference for either Sacagawea a Shoshone interpreter who
accompanied the Lewis and Clark expedition or the Statue of
Liberty as the image on the face of the new dollar coin, (2) how
strongly the public felt about their preference, and (3) reasons
for their choice.

To address our objectives, we contracted with International
Communications Research (ICR), a national market research firm.
ICR conducted a statistically representative survey of 1,014
adults 18 years of age or older. Survey participants were randomly
selected from the continental United States between November 18
and November 22, 1998. We did not attempt to estimate the likely
demand for the new dollar coin or potential sales to collectors.
We requested comments on a draft of this report from the Secretary
of the Treasury. The Treasury Department's comments are discussed
near the end of this letter. We conducted our audit work from
November 1998 to January 1999 in accordance with generally
accepted government auditing standards. Appendix I provides
further details about our objectives, scope, and methodology.

The results of the ICR survey indicate that most adults 18 years
of age or older in the continental United States would prefer the
Statue of Liberty rather than Sacagawea to be the image on the
face of the new dollar coin. When asked to choose, an estimated 65
percent said that they preferred the Statue of Liberty, and 27
percent said that they preferred Sacagawea. Another 2 percent said
either choice was acceptable, about 3 percent said neither was
acceptable, and 3 percent said they had no opinion.

The survey results indicate that most respondents felt very or
somewhat strongly about their choice. Of those who stated a
preference for the Statue of Liberty, about 80 percent said they
felt somewhat strongly or very strongly about their choice. Of
those who stated a preference for Results in Brief

B-281714 Page 2 GAO/GGD-99-24 New Dollar Coin

Sacagawea, about 84 percent said they felt somewhat strongly or
very strongly about their choice.

When asked to explain why they stated a preference for the Statue
of Liberty or Sacagawea, respondents cited reasons that fell into
two and three primary categories, respectively. For survey
participants who preferred the Statue of Liberty, responses fell
primarily into the symbolism and familiarity/ recognition
categories, respectively. For survey participants who chose
Sacagawea, responses fell primarily into the Native American,
Different/ A change, and History categories.

The new dollar coin, now slated to be issued in the year 2000,
will carry the first new design by the U. S. Mint for a
circulating dollar coin since the Susan B. Anthony dollar coin was
issued in 1979. Between 1979 and 1981, the Mint produced 857
million Susan B. Anthony dollar coins, which were not widely
accepted by the public.

Even though the Susan B. Anthony dollar never achieved a wide
circulation, increased use of the coin, including as a token by
some metropolitan transit authorities and as change by vending
machine and other machine operators, has led to a projected
depletion in the stockpile of Susan B. Anthony dollars. On October
21, 1997, in his testimony concerning legislation for a new dollar
coin before the House Subcommittee on Domestic and International
Monetary Policy, the Director of the Mint estimated that the
Mint's supply of Susan B. Anthony dollars would last for about
another 2- 1/ 2 years, based on demand for the coin at the time.

Faced with the prospect of minting additional quantities of a coin
that was not widely accepted by the public, Congress enacted the
United States $1 Coin Act of 1997 on December 1, 1997. The act
authorizes the U. S. Mint to develop a new dollar coin with a gold
color, a distinctive edge, and visual and tactile features that
would make it easy to identify. The Mint has announced that the
new dollar coin will be similar in size to the Susan B. Anthony
dollar coin. On October 21, 1997, in his testimony concerning
legislation for a new dollar coin before the House Subcommittee on
Domestic and International Monetary Policy, the Assistant to the
Board, System Affairs, Board of Governors of the Federal Reserve
System, noted that existing vending machines would have to be
modified at a considerable cost to the vending machine industry
and its customers if a new dollar coin with significantly
different dimensions was put into circulation. Background

B-281714 Page 3 GAO/GGD-99-24 New Dollar Coin

While the United States $1 Coin Act of 1997 required a gold color
and distinctive edge for the new dollar coin, it did not call for
specific designs for the coin. Instead, the act authorized the
Secretary of the Treasury to select appropriate designs for the
obverse (face) and reverse sides of the dollar coin, in
consultation with Congress.

On May 19, 1998, the Secretary of the Treasury established a
Dollar Coin Design Advisory Committee (DCDAC) to consider
alternatives and select a design concept for the obverse side of
the new dollar coin. The DCDAC was composed of a Vice Chair of the
President's Committee on the Arts and the Humanities; the
President of an architectural firm, who is also a member of the
President's Committee on the Arts and the Humanities; the
President of the American Numismatic Society; the President of
Trinity College; the Under Secretary of the Smithsonian
Institution; the Executive Director, Business and Professional
Women, USA; an artist with experience in sculpture and drawing;
and the Chairman of the House Subcommittee on Domestic and
International Monetary Policy. The Director of the Mint acted as
the (non- voting) chair of the committee. According to Mint
officials, the Committee Charter called for the DCDAC to use the
following parameters in making its recommendation: (1) the design
shall maintain a dignity befitting the nation's coinage, (2) the
design shall have broad appeal to the citizenry of the nation and
shall avoid subjects or symbols that are likely to offend, (3) the
design should not include any inscriptions beyond those required
by statute, and (4) the design concept shall not depict a living
person. In addition, the Secretary determined that the obverse
design should be a representation of one or more women.

According to Mint officials, during a meeting of the DCDAC on June
8 and 9, 1998, in Philadelphia, the DCDAC heard formal
presentations from the public; received suggestions for designs
from the public; reviewed historical United States coin designs,
and developed decision factors for the design concept that,
according to a description of the DCDAC by the Mint, best
represented America and comported with the parameters established
in the DCDAC charter. On June 12, the DCDAC recommended that the
new dollar coin bear a design of Liberty represented by a Native
American woman, inspired by Sacagawea. The DCDAC did not conduct a
public poll to compare public preference for Sacagawea with other
design candidates.

American artists were then invited to submit designs with
Sacagawea depicted on the obverse side and an eagle on the reverse
of the new dollar coin. According to Mint officials, 121 obverse
and reverse designs were

B-281714 Page 4 GAO/GGD-99-24 New Dollar Coin

reviewed by Members of Congress, employees of the Mint, artists,
educators, historians, and representatives from Native American
organizations. On December 7, 1998, Mint officials announced six
semifinalist obverse designs and seven semifinalist reverse
designs. The officials then narrowed the field and submitted three
finalist designs for the obverse and four finalist designs for the
reverse side of the coin to the U. S. Commission of Fine Arts on
December 17, 1998, for further consideration. According to Mint
officials, the Secretary of the Treasury is scheduled to select a
final design in January 1999.

Mint officials estimated that as of November 30, 1998, the total
inventory of Susan B. Anthony dollars in the U. S. Mint and the
Federal Reserve was approximately 66 million coins. In November
1998, Mint officials said that the earliest possible date by which
they could issue a new dollar coin would be January 2000. Under
the United States $1 Coin Act of 1997, the Mint could produce more
Susan B. Anthony dollars in the interim to avoid any shortfall in
the supply of dollar coins until production of the new dollar coin
begins. Mint officials said that a decision on the minting of
additional Susan B. Anthony dollars is to be made by March 1999.

The ICR survey results indicated that almost two- thirds of adults
18 years of age or older in the continental United States would
prefer the Statue of Liberty for an image on the face of the new
dollar coin. When asked to choose between Sacagawea and the Statue
of Liberty, an estimated 65 percent said that they preferred the
Statue of Liberty, and 27 percent said that they preferred
Sacagawea. Another 2 percent said either choice was acceptable,
about 3 percent said neither was acceptable, and 3 percent had no
opinion. (See table 1.)

There are two choices for the image on the face of the coin: (1)
Sacagawea, a Native American woman who guided the Lewis and Clark
expedition, or (2) the Statue of Liberty. Which of these would you
prefer for the image on this new dollar coin? Response Percent a

Statue of Liberty 65 Sacagawea 27 Either is acceptable 2 Neither
is acceptable 3 No opinion 3 Note: The interviewers conducting the
survey read the following statement prior to reading the survey
questions: The U. S. Mint is planning to introduce a new coin
worth one dollar. It will replace the Susan B. Anthony dollar
coin. The new coin will be golden in color and will have an edge
that will easily distinguish it from the quarter. However, the
dollar bill will continue to be produced. a Sampling errors are
plus or minus 4 percentage points or less.

Source: November 1998 ICR Survey.

Almost Two- thirds of Respondents Preferred the Statue of Liberty

Table 1: Responses to Survey Question Regarding Preference for an
Image on the Face of the New Dollar Coin.

B-281714 Page 5 GAO/GGD-99-24 New Dollar Coin

The survey also indicated that more adults said they preferred the
Statue of Liberty to Sacagawea regardless of their income, gender,
region, or age. (For results on survey data by demographic group,
see appendix II.)

The survey results indicated that most respondents felt very or
somewhat strongly about their choice of either the Statue of
Liberty or Sacagawea. Of those who stated a preference for the
Statue of Liberty, an estimated 80 percent 1 said that they felt
somewhat strongly or very strongly about their choice. (See table
2.)

How strongly do you feel about your selection of the Statue of
Liberty to be on the new dollar coin? Response Percent a

Very strongly 47 Somewhat strongly 34 Not strongly 18 Don't know/
No opinion 2 a Percentages do not add to 100 because of rounding.
Sampling errors are plus or minus 5 percentage

points or less. Source: November 1998 ICR Survey.

Of those who stated a preference for Sacagawea, an estimated 84
percent said they felt somewhat strongly or very strongly about
their choice. (See table 3.)

How strongly do you feel about your selection of Sacagawea to be
on the new dollar coin? Response Percent a

Very strongly 41 Somewhat strongly 43 Not strongly 14 Don't know/
No opinion 2 a Sampling errors are plus or minus 7 percentage
points or less.

Source: November 1998 ICR Survey.

Respondents were asked to briefly explain why they stated a
preference for the Statue of Liberty or Sacagawea. According to
the ICR survey analysis, verbatim responses for the Statue of
Liberty and Sacagawea choices fell into two and three primary
categories, respectively.

For survey participants who chose the Statue of Liberty, responses
primarily fell into the symbolism and familiarity/ recognition
categories. Examples of responses under the symbolism category
were that the

1 Percentage adds to 81 when rounding Very strongly and Somewhat
strongly separately. At Least 80 Percent of

Respondents Felt Very or Somewhat Strongly About Their Choice.

Table 2: Responses to Survey Question on How Strongly Respondents
Preferred the Statue of Liberty

Table 3: Responses to Survey Question on How Strongly Respondents
Preferred Sacagawea

Respondents' Reasons for Their Preferences

B-281714 Page 6 GAO/GGD-99-24 New Dollar Coin

Statue of Liberty is a symbol for the United States, a symbol of
freedom and independence, and a symbol for liberty and justice.
Included in responses under the familiarity/ recognition category
were statements that the Statue of Liberty was more recognizable
and that more people identify with the Statue of Liberty. (See
table 4.)

Could you briefly explain why you selected the Statue of Liberty
to be on the new dollar coin? Major category/ Subcategory Percent
a Symbolism

Symbol for the United States 27 Symbol of freedom/ independence 10
Symbol for liberty and justice 6 Represents all Americans 6

Familiarity/ Recognition

More recognizable/ more people identify with it 13 Not heard of
Sacagawea/ don't know who she is 8 More familiar with Statue of
Liberty 5 a Total of all subcategories does not add to 100 percent
because subcategories totaling less than 5

percent are not shown. Source: November 1998 ICR Survey.

For survey participants who chose Sacagawea, responses primarily
fell into the Native American, different/ a change, and history
categories. Among the reasons cited under the Native American
category were that selecting Sacagawea would recognize or honor
Native Americans. Examples of responses received under the
different/ a change category were that the Statue of Liberty was
an image that is seen too often and that a Sacagawea image on the
dollar coin would be different. Examples of responses received
under the history category were that Sacagawea or Native Americans
were here first, that Sacagawea was a part of history, and that
she crossed the country with Lewis and Clark. (See table 5.)

Table 4: Brief Explanation for Selecting The Statue of Liberty
Response Category

B-281714 Page 7 GAO/GGD-99-24 New Dollar Coin

Could you briefly explain why you selected Sacagawea to be on the
new dollar coin? Major category/ Subcategory Percent a Native
American

Recognizes/ honors Native Americans 12 I/ my family are Indian/
Native American 8 Make up for all bad things we did to them 7 She
is an Indian/ Native American 7

Different/ A change

Statue of Liberty is on everything/ tired of Statue of Liberty 14
Would be different/ a change 10

History

Sacagawea or Native Americans were here first 6 Sacagawea was a
part of history 6 Crossed with Lewis and Clark/ traveled cross
country 5

Subcategories not part of major category

She's a woman/ great woman 7 She should be honored/ recognized 5 a
Total of all subcategories does not add to 100 percent because
subcategories totaling less than 5

percent are not shown. Source: November 1998 ICR Survey.

On December 21, 1998, we requested comments on a draft of this
report from the Secretary of the Treasury. We received written
comments from the Assistant Secretary for Management and Chief
Financial Officer of the Department of the Treasury on January 4,
1999, which are reprinted in appendix III. The Assistant Secretary
noted that her comments represent the views of all offices within
the Treasury Department, including the U. S. Mint.

The Assistant Secretary said that, although the Department did not
dispute the mechanics of the survey conducted for our report, it
was concerned that the narrow scope of the survey was insufficient
to justify the proposed conclusion that the public prefers the
Statue of Liberty over Sacagawea. The Assistant Secretary said
that, although the survey methodology used in our report was well
described and the questionnaire did not appear to be biased, (1)
the entire questionnaire used for the telephone survey was not
included in the report; (2) the telephone survey omitted the
substantial number of Americans without telephones, many of whom
are ethnic minorities; and (3) there was no indication that the
survey was conducted in any other language than English. We agree
that it is important to include all questions regarding our survey
of public preference for an image on the new dollar coin in the
report, and we have done so. The survey questions were placed at
the top of each table so that the survey question and the

Table 5: Brief Explanation for Selecting Sacagawea Response
Category

Agency Comments

B-281714 Page 8 GAO/GGD-99-24 New Dollar Coin

respondent's answers to the question appeared together. We also
recognize that, in a telephone survey, the small percentage of the
population of the United States without a telephone, some of whom
may be ethnic minorities, are not included. However, we believe
that a national telephone survey was the best way to measure
public opinion on a national level in a short period of time and
at a reasonable cost. Furthermore, the use of a telephone survey,
conducted in English, is a survey technique commonly used to gauge
public opinion.

The Assistant Secretary stated that the Department's main concern
was that our conclusion that the majority of citizens prefer the
Statue of Liberty was based solely on the telephone survey and
that this finding runs counter to the conclusion of the U. S.
Mint, which she said was based on an extensive public outreach
effort. The Assistant Secretary pointed out the various approaches
Treasury used to obtain the public's views on the Sacagawea coin,
including focus groups, a citizens advisory committee,
consultations with knowledgeable organizations and individuals,
and comments on proposed coin designs received on the Mint's Web
site. Further, she pointed out that Sacagawea's selection has
dramatically gained support as the public has become reacquainted
with her story, particularly among those who have seen the
proposed designs for the coin.

Although we agree that the various approaches Treasury used to
obtain public input provided helpful information, Treasury
provided no evidence that those approaches, either individually or
collectively, provided results that were generalizable to the
adult population of the continental United States.

The Assistant Secretary also suggested technical changes that we
made where appropriate.

We are sending copies of this report to the Chairman and Ranking
Minority Member of the House Subcommittee, on Domestic and
International Monetary Policy the Chairman and Ranking Minority
Member of the Senate Banking Committee, the Secretary of the
Treasury, the Director of

B-281714 Page 9 GAO/GGD-99-24 New Dollar Coin

the Mint, and other interested parties. We will also make copies
available to others upon request.

Major contributors to this report are listed in appendix IV.
Please contact me on (202) 512- 8387 if you have any questions
about this report.

Sincerely yours, Bernard L. Ungar Director, Government Business

Operations Issues

Page 10 GAO/GGD-99-24 New Dollar Coin

Contents 1 Letter 12 Appendix I Objectives, Scope, and Methodology

14 Appendix II Demographic Crosstabulation of Survey Results

15 Appendix III Comments From the Department of the Treasury

18 Appendix IV Major Contributors to This Report

Table 1: Responses to Survey Question Regarding Preference for an
Image on the Face of the New Dollar Coin.

4 Table 2: Responses to Survey Question on How Strongly

Respondents Preferred the Statue of Liberty 5

Table 3: Responses to Survey Question on How Strongly Respondents
Preferred Sacagawea

5 Table 4: Brief Explanation for Selecting The Statue of

Liberty Response Category 6

Table 5: Brief Explanation for Selecting Sacagawea Response
Category

7 Table II. 1: Survey Results by Gender and Age 14 Table II. 2:
Survey Results by Household Income and

Region 14

Table II. 3: Survey Results by Education 14 Tables

Page 11 GAO/GGD-99-24 New Dollar Coin

Contents

Abbreviations

DCDAC Dollar Coin Design Advisory Committee ICR International
Communications Research

Appendix I Objectives, Scope, and Methodology

Page 12 GAO/GGD-99-24 New Dollar Coin

Our objectives were to determine the public's preference for the
image on the face of the new dollar coin, how strongly the public
felt about their preference, and reasons for their choice. As
agreed with your office, we limited the choice of images for the
face of the new dollar coin to Sacagawea, the recommendation of
the Secretary of the Treasury's Dollar Coin Design Advisory
Committee, and the Statue of Liberty, which was suggested as an
image for the dollar coin in a previous legislative proposal.

Given the time and cost constraints we faced, we contracted with
International Communications Research (ICR) of Media,
Pennsylvania, a national market research firm, to include our
questions regarding the new dollar coin in one of the national
telephone surveys conducted by ICR on a regular basis.

The survey contained a set of three questions that asked
respondents to state a preference for either Sacagawea or the
Statue of Liberty as an image for the face of the new dollar coin,
how strongly they felt about their preference, and why. The first
two questions were closed- ended, with response options read to
the respondents, and the last question was openended, with the
respondents asked to briefly explain their choice. We instructed
ICR to rotate the order in which the two possible choices were
read so that half of the respondents were presented with Sacagawea
as the first alternative and half with the Statue of Liberty.

A total of 1, 014 adults (18 and older) in the continental United
States were interviewed between November 18 and 22, 1998. The
contractor's survey was made up of a random- digit- dialing sample
of households with telephones. Once a household was reached, one
adult was selected at random using a computerized procedure based
on the birthday of household members. The survey was conducted
over a 5- day period, including both weekdays and weekends, and up
to four attempts were made to reach each telephone number.

To ensure that survey results could be generalized to the adult
population 18 years of age and older in the continental United
States, results from the survey were adjusted by ICR to account
for selection probabilities and to match the characteristics of
all adults in the general public according to demographic groups
such as age, gender, region, and education.

Because we surveyed a random sample of the population, the results
of the survey have a measurable precision or sampling error.
Sampling errors are stated at a certain confidence level. The
overall results of our survey regarding the public's preference
for a new dollar coin are surrounded by

Appendix I Objectives, Scope, and Methodology

Page 13 GAO/GGD-99-24 New Dollar Coin

95 percent confidence levels of plus or minus 4 percentage points
or less. Estimates of how strongly respondents felt about their
choices and the tabulations by demographic groups in appendix II
were calculated from smaller numbers of respondents and are
therefore subject to larger sampling errors.

The practical difficulties of conducting any survey may introduce
nonsampling errors. As in any survey, differences in the wording
of questions, in the sources of information available to
respondents, or in the types of people who do not respond can lead
to somewhat different results. We took steps to minimize
nonsampling errors. For example, we developed our survey questions
with the aid of a survey specialist and pretested the questions
prior to submitting them to ICR.

To obtain information about past production of the Susan B.
Anthony dollar coin, we reviewed our prior reports on the dollar
coin and congressional testimony on the $1 Coin Act of 1997. We
also reviewed relevant laws, legislative histories, and proposed
legislation to obtain information about the new dollar coin.

To obtain information about the existing inventory of the Susan B.
Anthony dollar coin and design and production plans for the new
dollar coin authorized by the $1 Coin Act of 1997, we reviewed
agency documents and interviewed officials at the U. S. Mint. We
did not verify the inventory level and depletion rate for the
Susan B. Anthony dollar coin.

We did our audit work from November 1998 to January 1999 in
accordance with generally accepted government auditing standards.

Appendix II Survey Results by Demographic Group

Page 14 GAO/GGD-99-24 New Dollar Coin

Gender Age group Total Male Female 18- 34 35- 44 45- 54 55- 64 65+

Statue of Liberty 65% 65% 65% 71% 63% 54% 73% 66% Sacagawea 27 27
27 23 33 37 23 20 Either 2 2 3 2 2 3 0 3 Neither 3 2 3 2 1 3 0 4
No opinion 3 4 3 3 2 2 4 7

Note: Percentages may not add to 100 because of rounding. Sampling
errors are plus or minus 4 percentage points or less for total
results, 5 percentage points or less for results based on gender,
and 12 percentage points or less for results based on age group.

Source: November 1998 ICR Survey.

Household income a Region Total < 15 15- 24.9 25- 39.9 40- 49.9
50+ North

East North Central South West

Statue of Liberty 65% 67% 69% 65% 68% 61% 56% 66% 71% 63%
Sacagawea 27 22 24 30 25 32 38 26 19 31 Either 2 1 3 2 1 2 1 4 2 1
Neither 3 5 3 1 4 2 5 1 3 1 No opinion 3 4 2 2 2 3 1 3 4 5

Note: Percentages may not add to 100 because of rounding. Sampling
errors are plus or minus 4 percentage points or less for total
results, 13 percentage points or less for results based on
household income, and 8 percentage points or less for results
based on region. a In thousands of dollars.

Source: November 1998 ICR Survey.

Education Total High school/ Less Some college College/ Post

Statue of Liberty 65% 69% 66% 55% Sacagawea 27 23 26 36 Either 2 2
1 3 Neither 3 2 4 1 No opinion 3 3 3 4

Note: Percentages may not add to 100 because of rounding. Sampling
errors are plus or minus 4 percentage points or less for total
results and 7 percentage points or less for results based on
education.

Source: November 1998 ICR Survey.

Table II. 1: Survey Results by Gender and Age Table II. 2: Survey
Results by Household Income and Region Table II. 3: Survey Results
by Education

Appendix III Comments From the Department of the Treasury

Page 15 GAO/GGD-99-24 New Dollar Coin

Appendix III Comments From the Department of the Treasury

Page 16 GAO/GGD-99-24 New Dollar Coin

Appendix III Comments From the Department of the Treasury

Page 17 GAO/GGD-99-24 New Dollar Coin

Appendix IV Major Contributors to This Report

Page 18 GAO/GGD-99-24 New Dollar Coin

John S. Baldwin, Sr., Assistant Director Brad Dubbs, Evaluator-
in- Charge Wendy Ahmed, Mathematical Statistician Clair A.
Hoffman, Jr., Manager, Finance and Administration Stuart Kaufman,
Senior Social Science Analyst Sidney H. Schwartz, Senior
Mathematical Statistician General Government

Division

Page 19 GAO/GGD-99-24 New Dollar Coin

Page 20 GAO/GGD-99-24 New Dollar Coin

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