Welcome to the variety nickel forum. I have come across something that may prove to be verrrrrriiiy interesting.Found it in pocket change, kept it because it's an obvious RPM, a wonderfull S/S. When I looked closer, the 40 in the date is different than the 19.The 19 looks like it was struck from a slightly worn die, or the die was formed from a worn hub. Either explaination would suffice as the 19 matched the rest of the numbers and letters on the coin. The 40, however, is different. These two numbers are 'fresher'. They are in higher relief than the 19. They are more broad, as if made from a different style of punch. And the 40 shows less rounding as might be seen in a later die state(like the 19). I also noticed that the 4 was doubled. The 0 looks doubled also, but only very slightly. And there are HEAVY die polish lines around the 40,and some die polish lines on most of the coin. The entire die was polished, but it was still in good shape. There are no heavy flow lines common to an overused,erroded die. I think you will agree, after looking at the pics that the 40 is way different from the 19.
Inside the top third of the 0, I may be imagining the faint loop of the inside bottom of the closed part of a 9. And at the base of the 0 there is what might be the bottom tail end of a 9.
As you probably know, after staring at a coin for long periods, looking for that tiny diagnostic that will prove it is special, we start to see things that may or may not be there. I have put this coin down and checked it again many times. Don't know if my idea will hold water, but I think the die was a 1939 reworked and used for 1940 coins. The thing that is undeniable is the difference between the numbers 19 and 40. Please leave your thoughts,if only a few words.
Here are the pics.
P.S. Notice the notching at the top of the T trust.