Most impressive for this Condition Census example of the 1799 S-188 dies is the amount of detail present on both sides. The devices are sharply struck and minimally worn as a rule, those few areas around the reverse periphery that have a more softly defined "look" hardly affecting our assessment in this regard. There are no outwardly distracting abrasions, but dark olive-brown and lighter sandy-brown encrustation is present on both sides to explain the details grade from NGC. Late die state with a heavy triple break at the upper right obverse border and a lighter crack arcing across the lower right reverse periphery. A notably rare date, the key to the design type, with a history that goes back nearly as far as the date on the coin. Early numismatists became aware of the rarity of the date in the early decades of the 1800s when pursuing full sets of large cents from circulation was a fun and challenging way to collect these old coppers. Even an occasional well-worn Chain cent could be found during the era, but the 1799 overdate and normal date varieties were essentially missing in action. The present piece is about as sharp as ever found for the date, though there are some notable exceptions of course. As for the present coin, its in-hand sharpness is worthy of your inspection, and the present specimen is far finer overall than the typical filler example of the date. A nice opportunity for large cent collectors.
Numismatic Reflections by Q. David Bowers
For many years the 1799/8 and its companion, the perfect date 1799, have been the keys to a set of large copper cents. While it would be nice to have an Extremely Fine 1799 without any negative adjectives, such would run into the many tens of thousands of dollars, if not even higher. The present piece does offer "a lot of coin for the money."