WOW! Beautiful cent! This type coin remains on my want list in this high of a grade. The only one I own is raw and ~VF (if that) I think this coin has been in somebody's collection since the 1800's - likely stored in old-timey drawers. I'd imagine this would result in the smoothness of the reverse, while keeping the obverse in considerably better condition. The feathers on the obverse are rather sharp on the breast and fade toward the rims where it appears there may have been a grease filled die (?). I think MS62 BN is possible.. Edit - missed the reveal by less than a minute... as I was proofreading my post, alert popped up that new reply has been posted. Nice try Dima...
I got here too late. I had it at 62. 1857 flying eagles are notorious for weakly struck eagle tails and the reverse wreath.
The “flat tail” is due to strike, not post mint damage or wear. Strike issues were the reason the design only lasted for two years in general circulation.
I got in late to this one but I was going to say 58 with a very weak strike on both obverse and reverse. I have a 1857 graded AU58 (see below) that is very similar to the OPs coin.
I'm late to the party. Looks as though I would have been right in my assumption that it was an MS62 with a weak strike. However, I would not have been at all confident in saying so, had I happened to be here in time to post that assessment before the reveal.