O.107 R2. Eliasberg/Kaufman. Possibly tied for the finest known 1823 half dollar of any die marriage. "The obverse of this piece is perfect without die cracks, clash marks, or other defects. The reverse has a crack from the border below the 5, curving up to the left through the olive leaves, wing tip, and bottoms of UNITED, continuing faintly through STATES to the border over O. Overton described this as a late die state, but does not distinguish between the different states in his reference, currently in its fourth edition through the work of Donald Parsley.
This Superb Gem was conservatively graded MS64 when it appeared in the Eliasberg sale, and appeared for public sale at its current NGC grade twice in 2009, according to Stephen Herrman's Auction & Mail Bid Prices Realized for Bust Half Dollars. Light golden-brown toning does little to hide the incredible mint frost that covers the obverse and reverse surfaces. Both sides have delicate blue toning at the borders, with hints of lighter gold. The strike is exceptional, with every individual detail fully impressed, and with excellent centering as evidenced by the complete obverse and reverse borders. Pristine surfaces have only the slightest marks, none that are obvious to the naked eye. This piece is the only 1823 half dollar that NGC or PCGS has certified MS67, regardless of variety (7/11)," per Heritage cataloger. Obtained from Heritage Platinum Night Auction #1158 on 8/12/2011, Lot 7151. Ex: Louis E. Eliasberg, Sr.; Eliasberg Estate (Bowers and Merena, 4/1997), lot 1795; Heritage (4/2009), lot 2429, where it realized $27,600; Bowers and Merena (8/2009), lot 1344, where it realized $21,275.