1794 1C S-26 Head of 1794, RB MS66RB 认证号-21207, PCGS号35544
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Ron Guth
Sheldon 26 is one of the more common Large Cent varieties of 1794. It represents the final use of the obverse die after having been paired previously with two others (Sheldon NC-8, then Sheldon 25). In it's earlier appearances, the obverse die developed clashmarks when it came into contact with a reverse die. The clashmarks were effaced by grinding the die before it was put into use for the Sheldon 26 variety, weakening some of the hair strands and portions of the cap. As a result, Sheldon 26 has been referred to as the "Severed Hair" variety; John Kraljevich suggests an additional nickname -- the "Floating Cap" variety.
As common as the Sheldon 26 variety may be, it is difficult to locate an example in high grade. The PCGS CoinFacts Condition Census of the top ten finest examples goes from AU55 to MS66RB. Eliasberg and Pogue both had MS66RB examples in their spectacular collections, and both of those have sold at auction in recent years (2013 and 2017, respectively).