Found this coin roll hunting in my second bank box. The reverse is stamped backwards on the obverse and the obverse is stamped over the reverse. It is a 1974.
Not an error coin. It's a Cent that had another Cent pressed into it to make incused and reversed images. It's called a Vise Job or Squeeze Job. Could be glue on the surface also. Which creates the same appearance. Dip it in acetone and it will all peel off! Peace