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The design is taken from the Saint-Gaudens gold coin which was commissioned by Theodore Roosevelt to create coins like the ancient Greek and Roman coins.The reverse design, by sculptor Miley Busiek, features a male eagle carrying an olive branch flying above a nest containing a female eagle and her hatchlings. Mint switched to Arabic numerals for dating Gold Eagles.
The 22 kt gold alloy is an English standard traditionally referred to as "crown gold". The obverse design features a rendition of Augustus Saint-Gaudens' full length figure of Lady Liberty with flowing hair, holding a torch in her right hand and an olive branch in her left, with the Capitol building in the left background.
These face values do not reflect their intrinsic value which is much greater and is mainly dictated by their weight and the current precious metal price. This becomes relevant when determining the tax liability on the sale or exchange of these and other legal tender coins.
For example, if you "buy" a Gold Eagle and sell it at a profit, you may incur a tax burden on the difference.
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