“In the Mayor’s Court, yesterday, on the trial of Joseph Mendez charged with having stolen 10,000 cigars and forty silver half dollars ... “ — The Raleigh Register, Raleigh, North Carolina, January 13, 1826 Magnificent opalescent gray toning is beautifully dappled with gold and pale amber, sea green, and hints of distant peripheral aquamarine. Lustrous cartwheel bounds around both sides over finely detailed design elements. The exceptional sharpness extends to the stars at right, though the stars at left lack most central detail. The motto ribbon and denticles are well delivered. The fields show some very light reflectivity but are notably free of distractions, just some trivial and hard to see hairlines. Two raised artifacts behind the eagle’s head appear to be remnants of a shallow clash that has left no other vestiges elsewhere. These would correspond to the bust truncation, a deeply engraved part of the die. Overton-102 shares its obverse die with the only variety of 1826 considered rare in any grade, the Overton-103. The obverse is distinctive enough to identify readily, as only this obverse die shows star 7, the top star on the left side, pointing directly to the juncture of Liberty’s cap and her headband. Remembering this aspect, as well as the positions on the reverse that distinguish Overton-102 from Overton-103, could help collectors seek out an unidentified rarity. The most distinctive difference between the two reverses is the position of the denomination: on Overton-102, the 5 is entirely beneath the arrow feather above, while on Overton-103, the 5 is almost entirely left of that feather. Even if this die variety, like most from 1826, is considered common in circulated grades, gem Mint State examples are rarities, particularly with this kind of originality and attractive toning. Originality and aesthetic appeal are not guaranteed to coexist, but this blends those two positive aspects melodiously, setting it apart from others that have survived in a high technical grade. PCGS has certified an 1826 half dollar on more than 2,500 occasions, making this date one of the most plentiful of its design type. Despite that plenitude, fewer than a dozen coins have received grades above MS-65. The only 1826 O-102 graded higher than MS-65 by either service to have sold in recent memory is the NGC MS-66 offered in Heritage’s sale of April 2009, earlier offered as PCGS MS-65 in the Bowers and Merena 2003 ANA sale. The title of finest from this die marriage may be up for debate, but this coin is clearly among those to be considered. PCGS# 39668. NGC ID: 24FM.