HERITAGE: 1795 LARGE CENT STRUCK OVER 1794

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V29 2026 INDEX E-SYLUM ARCHIVE

The E-Sylum: Volume 29, Number 34, 2026, Article 19

Heritage Auctions will be selling a high-grade 1795 S-76 large cent struck over a 1794 S-71 large cent as part of their ANA Signature Sale from August 31 to September 5. It is discussed below. -Garrett

1795 1C Lettered Edge, S-76, B-4 -- Struck Over 1794 S-71 Cent -- R.8, AU58+ PCGS. Ex: Jeff Garrett's European Discovery. 13.6 grams. The cataloger received a text from Kentucky numismatist Jeff Garrett in late January asking about a large cent in the photos that he attached to the text. At the time, Garrett was attending the Berlin Coin Fair in Germany. This is the coin of his query, along with two other large cents that are offered in the present sale: the finest known 1819 N-4 cent and a lovely 1850 middle die state N-13 cent.

The 1795 strike is attributed as S-76 and likely refined as S-76b based on the die state. The date is widely spaced with the flag of the 5 joined to Liberty's bust. The date layout is found only on obverse dies 2 and 3 according to Dr. William H. Sheldon's popular reference, Penny Whimsy. Those two dies were used for S-74, 75, 76, and NC-3. The reverse has ONE CENT placed high inside the wreath as found on S-76 and no others.

This important cent was struck over a previously struck 1794 large cent that shows the 7, 9, and 4 from the host coin between the D in UNITED, the first S of STATES, and the border. Careful examination of the undertype shows a strike from the dies identified as Sheldon-71, including clash marks from those dies. The 1794 host coin appears slightly off center while the 1795 strike is properly centered. The chocolate-brown surfaces retain cartwheel luster with the appearance of scattered marks that are primarily remnants of the undertype. Slight wear appears on the high points, limiting the grade of this impressive piece.

There are two other 1795 S-76 cents known to us that show 1794 large cent undertype, both in lower grade. One example that appeared in our 2015 Chicago ANA auction was cataloged as "possibly struck over an off-center 1794 S-71 cent." That example has no evidence of the 1794 date. The other example is identified as a 1795 S-76b cent that was struck over an 80% off-center 1794 S-63 cent that shows the "Fallen 4" date.

Until January 2026, the present coin was unknown to the current generation of early copper aficionados. Breen mentioned two flip-over double strike 1795 S-76 cents, and the present piece could easily be mistaken for such a mint error. Those pieces and others that are similarly described should be studied carefully to rule out a 1794 undertype.

Just over 20 years ago, the present writer cataloged a similar item: a 1795 BB-14 silver dollar that was struck over a 1794 dollar. Unlike that unique early dollar, this cent shows the 1794 date. The two pieces would make a fascinating pair for exhibition.
From Jeff Garrett's European Discovery.