1823/2 10C Large Es MS64 JR-3, R.2. A fairly common variety and the most common 1823 Dime - all being overdates. The overdate feature is clear with a loupe, as the base of the 2 extends to the right of the 3, and the neck of the 2 is visible within the lower loop of the 3. Diagnostically, the D in UNITED is over a previously punched E, obverse star 7 points to the upper edge of Liberty's headband (not at her upper curl, as it does in the JR-2), and the E in STATES is higher than the second S. There is a prominent center dot directly beneath Liberty's ear. Intensely lustrous, both sides shimmer with a fully original, satin-white texture. There are blushes of pale-apricot tinting here and there around the obverse periphery, but the overall appearance is one of radiant brilliance. Well struck throughout, most areas are actually sharply impressed from the dies. Minimally abraded and nearly qualifying as an MS-65, Condition Census for both the 1832/2 JR-3 die marriage as well as the Large Es. This variety is scarce as a near-Gem, and just one piece is ranked higher, at MS65, by PCGS (10/07).
All 1823 Dimes are overdates that show a clear 3 over an underlying 2. On the reverses of 1823/2 Dimes, the E's in the legends will be either larger or smaller than the adjacent lettering. Two distinct die varieties make up the entire Large E's population.
In 1984, Davis et al claimed to know of at least six specimens in MS60 or better. PCGS has certified several examples in MS63 to MS66. The finest example is the PCGS MS66 in the High Desert Collection. D. Brent Pogue's example was certified as a PCGS MS65.