This is currently online on eBay. I believe it is overpriced, but I also believe it is identifiable from the photos. Have fun (if that is your thing like mine) and I will tell you what I think in a couple of days. http://www.ebay.com/itm/1793-1794-O...77?pt=Coins_US_Individual&hash=item3385d21831
Hi Marshall..... I think I may have a guess on this one. Based on the font style, the position of the R of the HPoH.... The position of the E slightly higher and angled compared to the R... And what I think is the giveaway... is the die crack running from the rim, between the T and the Y all the way down towards the forehead..... My thought is this is a 1794 S70 R2....
Haven't nailed it down further but a quick glance tells me it is a 1794 somewhere between S-22 and S-45. If I tries a little harder I could narrow that down some more.
I believe we have a 1794 S-24 Late die state here. Like Conder said, a quick glance indicates an early 1794 due to the position of the LIBERTY over the top of the portrait. Position of the letters narrows it further. But there are two diagnostics which bring it home. First, the shape of the top lock is more exaggerated from straight and second, the third lock is severed. Both are found on other varieties, but not on the same variety. As further evidence, there is a "bald" spot below and behind the ear where the hair has been ground down. This is characteristic of the S-23 and S-24. But the S-23 has a straighter top lock of hair. Now the reverse has just enough to show consistency with the reverse of S-24 with stems close to the ribbons, but insufficient detail for independent identification. But I think you can just see the beginnings of the late state CUD found on a coin owned by John Wright mentioned and photographed in Breen's Encyclopedia of Early Date Cents. But that might be a stretch. I appreciate the attempt by Bostoncoins and urge him to keep working on his skills. The die crack is interesting, but not identical. You have to be careful since similar cracks on different varieties indicates weakness in the die design or minting process. Keep both position and proximity in mind when checking out the position of the letters relative to the portrait. (or leaves, berries, stems, etc. on the reverse)