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The base value should only be a magnitude, while the per-unit value is a phasor. The phase angles of complex power, voltage, current, impedance, etc., are not affected by the conversion to per unit values. The purpose of using a per-unit system is to simplify conversion between different transformers.
The Act also limited the free silver right of individuals to convert bullion into only one coin, the silver dollar of 412.5 grains; smaller coins of lower standard can only be produced by the United States Mint using its own bullion. Summary and links to coins issued in the 19th century: In base metal: 1/2 cent, 1 cent, 5 cents.