Alright maybe a variety as opposed to an error. I believe this the 1864 With L, and I do know the reverse is 90° offset. This is what happens with the 180 flip; what do you think?
That's called a Rotated Die Strike. Offset I believe is something else. That's a mint error. What do you mean by an L variety?
The L, for designer James B Longacre, appears on the tiny ribbon hanging down below the headdress, and is rarer than those without it.