1796 Liberty Cap Cent. S-82. Rarity-5. MS-62 BN (PCGS).A simply outstanding example of both the issue and the variety that is sure to have no difficulty finding its way into another highly regarded large cent cabinet. Both sides are toned in a blend of rich golden-brown and medium copper patina. Full mint gloss throughout, the fields semi-reflective when viewed with the aid of a direct light. The reverse, in particular, has a modest cameo finish. Striking detail is exceptional for the type with uniformly denticulated borders surrounding sharp devices. A loupe reveals traces of strike doubling, particularly on the reverse, and especially at the letters in the denomination ONE CENT and the words STATES and OF in the legend. In fact, this coin has the appearance of having been deliberately struck more than once to bring out all of the detail and to create a sharp and aesthetically pleasing piece. The surfaces are microporous, although they appear hard and smooth to the unaided eye. A few tiny obverse marks are noted, the most significant at the left border serving as a useful identifying feature. The reverse is virtually pristine. Die states nearly perfect with only a faint obverse bulge at the upper left border. Breen Die State I.A highly significant example of a scarce die marriage, this coin is the second finest known 1796 Sheldon-82 large cent per the listing in <em>Walter Breens Encyclopedia of Early United States Large Cents: 1793-1814</em> (2000), where it is given an EAC grade of AU-50. It is also the plate coin for the die marriage in the books <em>Penny Whimsy</em> by William H. Sheldon (1958) and <em>United States Large Cents: 1793-1814</em> by William C. Noyes (1991). Well known to specialists, and carrying an illustrious provenance, this beautiful S-82 Liberty Cap cent stands tall among the highlights in the magnificent John Whitney Walter Collection.From the John Whitney Walter Collection. Earlier ex Peter Mougey; William H. Woodin; Thomas L. Elders sale of September 1919, lot 21; Dr. George P. French; B. Max Mehls Fixed Price List of 1929, lot 97, cataloged there as a "Proof;" T. James Clarks, 1949; William H. Sheldon, April 1972; R.E. Naftzger, February 1992; Eric Streiner; our (Stacks) 65th Anniversary Sale, October 2000, lot 61. Stacks lot tag included. The plate coin for the variety in <em>Penny Whimsy </em>and the Noyes large cent reference.
