I'll admit it... I don't really have time to look this one up. With the new baby and the store being busy... my mental and physical endurance is limited (LOL)... I figured I'd just see if anyone was feeling froggy and wanted to give this one a shot. (thanks in advance)
Looks like an S24 to me, an R1. It's one of the early head of 94s, and that shape of the first lock of hair under the liberty cap is distinctive, it makes two bends down. I believe the S24 is the only one that does.
I agree, but will admit I did not go thru every liberty cap variety to see if any other popped up that could be a match.
I also concur with S-24. Another marker (but not diagnostic) is the void SW of the ear. It is not wear or damage, but from a High spot on the die where the hair is unfinished by the engraver. (causing a low spot on the planchet) Breen's overpolishing explanation doesn't persuade me that it wasn't simply overlooked in a rush to place it in production. Note the similar void on this example. http://www.icollector.com/1794-S-24-R1-EF40_i8599061