1931-S 1C, BN XF40BN Certification #41509626, PCGS #2618
According to a notice in the June 1934 issue of The Numismatist (p. 416), collectors could still purchase Uncirculated 1931-S Cents for "the face value of the coins and an amount sufficient to cover the mail charrges by first-class mail."
Victor David Brenner
95% Copper, 5% Tin and Zinc
The United States of America