While this is called an R5 in the subject line, it is not attributed as the S-142 it is. In this case, the obvious places to look on the obverse are damaged so the type 2 lettering is unclear. But the reverse S (Sheldon) made by the location of the stems and the closeness of the leaves above O and E of one (actually a highly placed ONE) and confirmed by the location of the left foot of A(M) to the right of the leaf tip below it along with the location of 7 almost to slightly into the bust on the obverse confirm the attribution. http://www.ebay.com/itm/1797-Draped-Bust-large-cent-rarity-R5-Fair-/281111220142?pt=Coins_US_Individual&hash=item417388cfae