Fr. 199 (W-3245). Act of March 3, 1863. $100 5% One Year Note. Hessler X137D. Face and Back Color Proof Pair. PCGS Currency Choice New 63.There are three known issued notes. We sold the Joel Anderson Collection example in March 2018 for $240,000. Proofs of the type are also extremely rare. This pairing of face and back India paper Proofs, mounted on the same sheet together, is extremely collectible and just about as rare. This is clearly the finest proof pairing of the type known to us. Its presentation as one sheet viewing both sides together makes it quite a showpiece. Engraved and printed by the American Bank Note Co., New-York (but without the green patent tint/imprint printed). The face with George Washington standing center. Lower left, "The Guardian." Lower right, Justice with shield (as used on 50 Cents Justice notes). The back with obligation center. Hessler Proofs 1140 (citing the Rasmussen Collection, Bowers and Merena 1997 sale proof). Plate A. A stunner. As it has the face and back on sheet presentation, we believe this came originally from Europe and was sold in the November 30, 1990, Christies sale (pedigree not verified). Much superior to the $100 Face with Back proof mounted to same card, but verso style in the 2017 FUN auction that realized $25,850. That piece had an impaired back and was the cited Rasmussen piece in Hesslers book. The current piece realized $4,600 in the 1994 Smythe Spring Sale and was on the front cover of the catalog. That was an astute purchase. The condition is gorgeous, though the paper has a slight tone to it from its long paper back mounting. The hue is quite delightful. This is an excellent opportunity to obtain one of the highlights from the Herzog cabinet.<p>From the John E. Herzog Collection; Spring New York Sale #126 (R.M. Smythe & Co., March 23, 1994, lot 2067); possibly Christies New York Sale, November 30, 1990, Lot 21.