OK! This is one that I liked because it is a misfit coin. It has nice detail and moderate to severe corrosion/pitting. Ok, severe. It is also an R5+ (which I believe is somewhat overstated). I have two others seeking homes at this time so I thought I'd let you in on this one. http://cgi.ebay.com/1797-Draped-Bust-Large-Cent-Stemless-/320715254769?pt=Coins_US_Individual&hash=item4aac1e6bf1 The Reverse Identification as Reverse J is quite easy as it is stemless and the leaf is under the upright of D. The four obverse pairings really aren't that hard when you use a few middle date tricks by looking at dentil locations above the tops of key letters. This one has the two dentils over T, about a half dozen fused dentils across from the chin, a single dentil over the upright of the B with wide gaps on either side and three close dentils between the curve of B and E. Hence, S-132. As I write this, it's at one cent. These are for easy comparison: Holmes http://www.icollector.com/1797-S-132-R5-Stemless-Wreath-VF20_i8599260 Marshall (1) Marshall (2) I just realized I never photographed my nicer S-132. Well I just checked my inventory and it was the S-133 I had a nice duplicate of. I just noticed it is attributed properly in the description, but not emphasized in the heading.
It is now at 51 and some change. Looks like a 132 to me. I can't see all the details, but it certainly does does look like a 131 so that leaves 132 and 133. IB diverges or converges to me so that leaves 132.