I just bought this coin on eBay and even without the date visible , two things on this coin provide the necessary information to date it.
This coin is a 1804 State B S-266. The die break on State B is over the RTY. on State C, the reverse break over MERICA occurs. The other way to determine if it is an 1804 is to see if the 0 in 1804 lines up with the O in OF when the coin is flipped over.
Obv cud doesn't look right for 1804. Even on the S-266C the obv cud doesn't extend left of the center of the R. Point of leaf positions below UNITED don't look right for 1804 and it appears to be a small fraction, the 1804 is a large fraction rev. The obv cud looks more like a late state of 1796 S-117. And while all the 1804's have that die rotation, it is also found on other varieties. If the rotation isn't present it isn't an 1804, but if it is present that doesn't mean that it IS an 1804.
I love solving the mystery of coins like these. But the reverse cannot be that of the S-266c since the left stem is distant from the wreath on this (close to splitting the difference between the wrath and ribbon) coin and the Reverse A of 1804 is much closer to the wreath than the ribbon. But while I agree that the die break matches the location of the S-117, the reverse does not match Reverse Y either, The left stem is too short, the berry under (E)D is beside the leaf rather than above it, the leaf under (N)T does not go above the base on the subject coin while it goes about a third above the base on Reverse Y of 1796. Besides that, the berries are too large overall and the die break at (E)D is not there. The mystery isn't solved yet, but both the possibilities were of R5+ rarity, though the 1804 is much more popular.
OK! I'm hooked. I'll ID it after dominoes this afternoon. The Obverse has a couple of features which can be used to eliminate many obverses and the reverse has several as well. I have good comp photos through 1799 which is as far as I've gotten rebuilding my comp photo database after losing it three times. You'd think I would learn to back it up. Just a preliminary run indicates it is NOT any 1796 obverse with the HWH under the base of the upright of R while the SHWH is under the center of E. No matches for 1796, though 24 was close.
I think I have a good candidate for this coin. The 1798 S-162 appears to match all the key points I was looking at and the latest die state described (III) has a crack developing on the reverse from the rim to the ribbon. There is no mention of an obverse crack or CUD. But I think I see what might be a crack from the rim to the ribbon and then continuing to the stem and curving under the U to a point between the leaf and the left base of (U)N on the reverse. There might also be a secondary crack from the rim through the left upright of the U to the original crack. If this is a terminal state not previously noted, it could explain the retirement of both the obverse and reverse dies. As always, this requires some verification. I also note that I have not checked further for other alternatives beyond the S-162 through the end of the series.
I originally thought this was an 1804, looking at the obverse, but then I looked at the reverse and concluded it wasn't because the upper-left part was strongly struck. I'm not going to look any further, as I'm not an early large cent guy.
Thanks everyone for your help in identifying this coin. I agree with @Insider that this coin is a 1798 S-173. I am the amateur on this coin and I should fully research before posting. I have most of the large cent reference books but feel overwhelmed after a few hours and give up. I tried to find this variety but only thing I knew was it wasn't an 1804 or 1796. I just joined EAC and hope to learn as much as I can about the ropes of attributing the early varieties. Thanks again.
