1794 Liberty Cap Cent. S-71. Rarity-2. Head of 1795. MS-61 BN (PCGS).Simply put, this is a lovely Liberty Cap cent irrespective of date or die marriage. Both sides exhibit rich, even, deep brown patina with the barest trace of faded mint color in the protected areas along the upper obverse and reverse borders. The surfaces are hard, tight and predominantly smooth. There are a few minor blemishes, however, and they include a faint hairline scratch on Libertys neck, another in the hair curls above the digits 17 in the date, several others in the field around the denomination ONE CENT on the reverse, and a small planchet spot in the field under the final letter A in AMERICA. Ideally centered on the obverse with a uniformly denticulated border on that side, the reverse also exhibits full denticulation, although it is trivially off center to 7 oclock. The reverse is rotated 10 degrees counterclockwise from normal coin alignment. Breen Die State III. Solidly in the Condition Census for the die pairing, this coin is graded EAC EF-40 by both Noyes and Bland and tied for CC#6 in both listings. Also EAC EF-40 and tied for CC#6 in the Breen large cent encyclopedia. Bob Grellman grades it EAC EF-45 in his cataloging for the September 2009 sale of the Dan Holmes Collection. The obverse of this beautiful coin is plated in <em>Penny Whimsy</em>, <em>Early American Cents</em>, and Tom Morleys 1794 grading guide, the latter to illustrate the EF-45 grade. From the Collection of Thaddeus A. Tatum III. Earlier ex "Colonel" E.H.R. Green; Burdette G. Johnson (St. Louis Stamp & Coin Co.), May 1942; Thomas L. Elder; Oscar J. Pearl; Numismatic Gallerys Fixed Price List of 1944, lot 84-J; H. South; our (Stacks) sale of February 1951, lot 343; I.M. Irving; Lester Merkin; unknown intermediaries; our (Stacks) sale of March 1986, lot 1192; Andy Hain; our (Stacks) sale of the Hain Family Collection, January 2002, lot 734; Superiors Baltimore Elite Coin Auction of July 2003, lot 209; Chris Victor-McCawley, January 2004; Ira & Larry Goldbergs sale of the Dan Holmes Collection, Part I, September 2009, lot 114. Goldbergs lot tag, collector envelope and Grellman tag with attribution and provenance notes included. Plated in <em>Early American Cents</em> and <em>Penny Whimsy</em>.