Picked up a penny box today. Think I found a 1926s. Tried playing with the color to get it to show. Lets see what everyone else thinks. Is it or am I imagining the "s"? Pretty rough over all. As I found it.
I also see what might be an S, but the surface of the coin is really rough. At best it's a hole filler coin.
I see a skull and crossbones on the left side of Lincoln and a crude map of the Phillipines on the right side. But no "S".
I think the S is clearer than the 6 in the date http://www.ebay.ie/itm/1926-S-Lincoln-Wheat-Cent-/360434605779?pt=Coins_US_Individual&hash=item53eb939ed3 I`d say your coins is worth about $0.02 compared to this
Holding it up close the 6 is more visible than the S, but agreed its rough as heck. Not sure there is still $0.02 in copper left. Lotsa green on it. Looks like it was stuck in the dirt for 50 years.