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The Sheldon Plate 1807 S-271 Comet Cent, MS64 Brown
The Rasmussen Specimen

1807 1C Comet MS64 Brown PCGS. CAC. S-271, B-1, R.1. The obverse of this example is plated in both editions of Sheldon's work. Breen Die State IV or later, with numerous raised die flaws and clash marks on the obverse. This plentiful die marriage is usually seen with the massive "Comet" die defects in the upper left obverse field. These defects are present on the vast majority of known examples. In fact, some early die state examples are marketed as the "Eclipsed Comet" variety, and they are scarcer but clearly less popular. It is one of only a few instances where a die state (as opposed to a die variety) has its own listing in the Guide Book. The obverse die defects are called "linear die flaws" by Breen, indicating that they are different than die breaks that create similar raised areas on coins of other varieties. The dies, especially the obverse, have also received several sets of clash marks.
This is a splendid Comet with fully lustrous golden-brown color, accented by lighter tan faded from red luster, and also by pale sea-green toning. Most details remain crisp, and both the obverse and the reverse impressions are well-centered. Later die states often have some axial misalignment with the obverse centered and the reverse slightly off-center. Bill Noyes grades this coin MS62 and Del Bland calls it MS61, but both agree that it is the third finest known Comet cent. Only the Newcomb specimen and the Parmelee-Helfenstein coin are finer. MRB MS63.
Ex: Homer K. Downing; A. Kosoff (Numismatic Gallery, privately 5/1947); R.E. Naftzger, Jr.; A. Kosoff (10/1959), lot 100; Stack's; Dorothy Nelson (Stack's, 2/1976), lot 76; William R.T. Smith (4/1977); C. Douglas Smith (12/1979); Myles Z. Gerson; Del Bland (3/1982); C. Douglas Smith; Herman Halpern (12/1986); R.E. Naftzger, Jr. (2/1992); Eric Streiner (4/1992); John B. MacDonald (8/1999); Wes Rasmussen (Heritage, 1/2005), lot 3329.(Registry values: P1) (NGC ID# 224M, PCGS# 1531)

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Auction Dates
January, 2010
Internet/Mail/Phone Bidders: 6
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Rasmussen Special Edition Catalog
This hard bound volume contains the magnificent Wes Rasmussen Large Cent Collection, formed by a former President of the Early American Coppers society which was auctioned at the 2005 Florida United Numismatic Auction. Reserve your copy of this remarkable volume for just $75 today.
Rasmussen Signed Limited Edition Catalog
A hard bound limited library edition of the Wes Rasmussen Collection Catalog, signed by Wes Rasmussen, Mark Borckardt, Greg Rohan, and Denis Loring, is available while supplies last. Only 100 produced. Reserve your copy of this remarkable limited edition signed volume for just $150 today.

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