1794 S-23 R4+ PCGS graded XF45+. Frosty medium brown with four puffs of reddish brown toning on the obverse, and each of the reddish areas contains a tiny speck of verdigris or crud that is visible only under magnification. The rest of the planchet is choice and the reverse is close to flawless. The only contact mark is a very light rim bruise under the 9. LDS, Breen state V, with all the obverse die cracks described by Breen. The obverse is clearly bisected by a rather strong crack that has created a shelf in the field before the neck; the plain of the field under the chin is higher than the plain around the pole. The obverse die clearly was prepared for retirement. Graded VF35 net VF30 and tied for CC#3 in the Noyes census. Bland says VF35 and tied for CC#3 as well. Our grade is VF35+ sharpness net VF30+. One of the finer pieces is impounded in the ANS Collection, so there is only a single finer S-23 cent available to collectors (the Holmes example, our sale 9/6/2009:38, that brought $106,375). The attribution and Boka provenance are note on the PCGS label. PCGS population 1; 1 finer in 64. PCGS #35534. <DOTLEADER> Estimated Value $12,000 - UP <I><BR>Discovered in England-Rare Coin Company of America-Gordon J. Wrubel-Dr. Robert A. Schuman-Gordon J. Wrubel 12/1978-Denis W. Loring 5/7/1983-Jack H. Robinson, Superior 1/29/1989:37-Dr. Allen Bennett 4/4/1992-Eric Streiner, Superior 10/1992:63-Tony Terranova-Thomas D. Reynolds and Chris McCawley-Rick Fitzgerald 4/1994-Thomas D. Reynolds-Walter J. Husak-Chris McCawley 3/11/2002-Jon A. Boka, Heritage Auctions 9/8/2016:5308--Chris McCawley-Dr. Mark D. Cadden Collection.</I>