France. 1740-B Sou Marque. Rouen Mint. Vlack-51. Rarity-3. MS-63 (PCGS).This is an exceptional example of the type with a bright silver gray appearance that is unusual for a sou marque attributed to one of the French provincial mints such as that in Rouen. Billon is a soft alloy of silver, copper and tin that, in its most desirable form, simulates coins that are predominantly or entirely silver. To achieve such an appearance the planchet needs a sufficiently high proportion of silver or, less desirably, tin, a result often achieved at the Paris Mint but far less so at the provincial mints. The softness of the billon alloy leads to many examples displaying prominent flan flaws. The present piece exhibits a noticeable flaw on the reverse from the border at 3 oclock, through the D and into the lower right field. Otherwise the surfaces are generally smooth with a delightful satin texture. Overall the strike is bold and there is eye appeal to spare. This is one of the nicest sou marques from the Rouen Mint that we have ever offered.PCGS Population: 1; 0 finer for the issue. PCGS Population: 20; 13 finer for the entire mintage from all years and mints.From the Cardinal Collection Educational Foundation.