Ron Guth: In April 2010, Brian Wagner and Kevin Flynn announced the discovery of a new, second die pair used to strike Matte Proof Lincoln cents in 1909. The new die pair exhibits the following characteristics:
Heavy die scratch from left bottom of N of IN to center of N.
Several vertical die scratches above IN GOD.
Several small die scratches between GO of GOD.
Several small die scratches in field below second T of TRUST.
Heavy die scratch from left bottom of T of LIBERTY through the R.
Die scratch from M of UNUM left into the field above E of ONE.
Horizontal die scratch in field to the right of the C of CENT.
Die scratch from the center of E to the N of CENT.
Die scratch through the middle of UN of UNITED.
Small over large TE of UNITED.
Die scratch through the lower TAT of STATES.
Die chip next to the rim at 3 o'clock.
Because of the rarity of this die pair in a year that has been studied intensively by numismatists, Wagner and Flynn believe this was a die pair used in December 1909 to produce 180 Proof coins to either finish Proof sets for this year or to satisfy collector demand.
It will be interesting to see how quickly [after June 14, 2010] additional examples will be discovered now that this die pair is known.
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