Fr. 199 (W-3245). 1863 $100 Interest Bearing Note. PCGS Very Fine 30，This impressive rarity is yet another Anderson Collection highlight. It has been more than a dozen years since a $100 Interest Bearing Note has been offered publicly. Oddly enough, in 2005 two of the three recorded examples were sold in a three-month span. This note, with serial number 17148, was the first of the two to sell and realized $126,500. The second, with serial number 834, realized $74,750. The third note in the census has never been offered publicly and was only reported by one dealer 25 years ago. The design type depicts Washington standing at center with allegorical depictions of <em>The Guardian</em> at left and <em>Justice </em>at right. Large green C counters flank Washington at left and right while a large green security panel is centered below the central vignette. A large red spiked Treasury Seal is found at top right along with a March 25, 1864 issue date. The green printed back is intricately detailed with 100 counters to left and right, with the obligation found within a round frame at center. The printed inks remain sharp and the paper is bright and free of any distracting marks. Some minor edge restorations are mentioned by the grading service and appear to be limited to the top margin. This noteworthy relic of our nations early fiscal history has been unavailable for some time and the opportunity to secure it now should be seized.<p><p><p><p><p><strong>$100 Interest-Bearing Notes, March 3, 1863, 5% Interest, 1 Year</strong><p>The <em>Guardian</em> vignette was also called <em>Victory and Peace</em> in Treasury records. It depicts a woman standing behind a flag-draped cannon, holding a shield, with another nearby shield inscribed, "IN GOD / IS OUR TRUST." To the left are stacked rifles with bayonets. At the top center is the standing figure of George Washington. At the lower right is <em>Justice with Shield,</em> engraved by Charles Burt (also used on $50 two-year Interest-Bearing Notes of this date). "Will pay to the bearer / with Five per cent. interest / ONE HUNDRED DOLLARS" is lettered under the heavy green overprint at the center and is not easy to discern at quick glance. Red serial numbers are at the upper right and lower left. There is an American Bank Note Company imprint above the bottom center border, largely masked by the rectangular green vignette in that area.<p>Known red overprint dates include March 25 and April 14, 1864. Likely, such notes were issued more or less continually with many other dates not presently recorded. These were sold at a discount to reflect the interest, and could be redeemed at face value upon maturity.<p>The printing quantity was 136,400, nearly all sold to banks and investors. As noted, nearly all were redeemed or lost.，From the Joel R. Anderson Collection of United States Paper Money, Part I. Earlier from Friedberg & Hessler Illus.; Amon Carter; John Rowe, June 1984; Heritage Auctions sale of February 2000, lot 16752.<p>，
