Walter Breen
Obverse 18. Break behind the head is solid to the rim.
Reverse R. Stemless wreath. Leaf point at curve of D; the top right leaf is below right side of final s. This die reappears on number 31.
Edge: unknown.
Die states: Obverse as number 25, state IV. Reverse without the crack right of D. Without clash marks, unlike number 31.
Equivalents: "NC-8." Encyclopedia 1712.
Rarity 8. Currently unique.
Remarks: This cent was purchased in 1980 at a Towson, Maryland coin show by Ed Kucia and was in his collection as 5-131 (number 27). At the 1985 Early American Coppers Convention in Chicago, it was seen by Del Bland, Walter Breen, Denis W. Loring, and John D. Wright, all of whom thought it was S-131. Kucia discovered that it was a new variety after the 1985 EAC convention. P(Penny-Wise, no. 108,5/15/1985, pp. 120-1.) On May 31, 1987, Dr. Philip W. Ralls checked the coin and noticed fine file marks around its entire edge raising the possibility that the obverse of an S-131 was "put together" with the reverse of an S-143, however, under high magnification no seam is visible. The weight of 165 grains (10.7 grams) is within legal tolerance.
Condition Census
VF-25 Sharpess of VF-35 but the surfaces are not perfectly smooth and with small edge dents. Purchased unattributed in 1980 from Ed Sedo (E & E Coins) at a Towson (Maryland) coin show by Ed Kucia (Libertas Americana Galleries), 9/3/1988 • Daniel W. Holmes, Jr., 9/18/1995 • Robinson S. Brown, Jr. • Superior Stamp & Coin Co. 1/1996: 203 $19,800 • Daniel W. Holmes, Jr. Obverse and reverse illustrated in Noyes.
The only example known.

Obverse 18.
Reverse S. Stemless wreath. Repunching shows left of the right ribbon end. Leaf point opposite the right upright of D; in the other stemless die, this leaf point is opposite the curve of D.
Edge: Plain.

Die states: I. Obverse as number 25, state IV; and number 26.
II. As number 25, state V. Faint vertical crack in the right obverse field. Faint chip hangs from tip of nose.
III. Cracked from the low curls up into the left field.

IV. Another vertical crack in the right obverse field, to the right of the state II crack.
V. Large rim break in the right obverse field, involving the entire area right of the crack of state II. Extremely Rare. Perhaps four seen, all in low grades. (Breen, "Cent Collectors' Forum," Numismatist, June 1957, p. 658.)
Equivalents: Proskey 7. Doughty 98. McGirk 5A-5c, Clapp-Newcomb 14. Sheldon 131. EAC 26. Encyclopedia 1712.
Rarity 3.
Remarks: On an off-center specimen in ANS, ex F. A. Wood (12/8/1864), obverse and reverse dentils are 1/16" long: between die edge and outer circle of legend, 1/12". These measurements may differ on other dies. R. Tettenhorst has an example which is off-center at K-1. See "Oops!" chapter.