It is technically called a counter stamp. As @BooksB4Coins said, this one is very common. There are others out there including other presidents and quite a few with peoples initials on them. While it is considered PMD and isn't worth much, there are a few collectors of these. Still looking for one of these myself. I don't collect them, but would like to find one to show as an example of what a counter stamp is.
With the input from @BooksB4Coins, I found the coins, un-circulated on cards, at eBay, in assorted years. I found this one in a bank box with a dozen unremarkable wheat cents; I am putting together coins books of wheat for my "newly minted" grandson and this will add to the group. I learn something new, every time I post here. Now, I know what a counter stamp is. Many thanks.