1944-S Lincoln Cent--Struck on a Zinc-Coated Steel Planchet--EF-40 (NGC).It is a pleasure for us to once again be offering through auction one of the rarest and most significant 1944-dated Lincoln cents struck in error on a zinc-coated steel planchet left over from the preceding years production. Medium steel-gray patina greets the viewer from both sides, the central design elements boldly to sharply defined. Peripheral detail is quite soft, however, with some of the lettering merged into the rim. Both sides are glossy in texture with wispy hairlines from an old cleaning, a loupe also revealing speckles of light verdigris around the peripheries and microscopic pitting. We mention these features solely for accuracy, as the rarity and significance of this coin are such that it is sure to have no difficulty finding its way into an advanced collection of Lincoln cent or major Mint errors. The San Francisco Mint coins are the rarest of the 1944-dated steel cents, for years the present example unique from the West Coast coinage facility. We (as Bowers and Ruddy) were pleased to present this discovery specimen of the 1944-S steel cent in our January 1983 Roy Harte Collection, Part III sale, where it was featured as lot 787. Interestingly, that sale also featured 1944 steel cents from the Philadelphia and Denver mints. Of that landmark offering, David W. Lange (<em>The Complete Guide to Lincoln Cents</em>, 1996) writes: "In fact, this great rarity was the last of three sequential lots comprising a complete set of 1944-dated steel cents from all mints, an opportunity for collectors that may never be repeated." To the best of our knowledge, the present sale represents only the third time in numismatic auction history when 1944-dated steel cents from all three mints were offered side-by-side in the same sale. The second occasion was in January 2016 when Heritage offered selections from the Bob R. Simpson Collection, which included the only other 1944-S steel cent to have ever come to light -- the PCGS MS-66 that also ranks as the finest certified 1944 steel cent from any mint. The NGC EF-40 offered here is a leading highlight of the John Whitney Walter Collection and is sure to see spirited bidding among advanced numismatists.From the John Whitney Walter Collection. Earlier from our (Bowers and Ruddys) Roy Harte Collection, Part III sale, January 1983, 787. Pictured in the 1996 reference <em>The Complete Guide to Lincoln Cents</em> by David W. Lange.
