Comments:
   This is the only business strike use of Obverse P3 and the only business strike use of Reverse PC.
Both dies were previously used to strike proof die marriage OC-P4.
Obverse P3
The photo below shows the Obverse P3 attribution grid. This obverse is designated as P3 since it was
first used to strike proofs.
1840 Obverse P3 attribution grid
This die is easy to identify since it’s the only die that has the date centered vertically in the field.
All other 1840 obverse dies have a date that’s higher. Obverse P3 is also characterized by several
concentric die lines in the gown right of the shield. The most notable of these lines is indicated
by the arrows in the attribution grid photo.
Obverse P3 Die States
Perfect die.
No later die states have been observed.
Reverse PC
This reverse is designated as PC since it was first used to strike proofs. It exhibits several vertical shield
lines extending into the horizontal lines. Compare to reverses A and B, where the only major extensions are the
three lines in the first group. The other marker is the LACK of the markers exhibited by reverses A and B - no
extensions of the vertical shield lines into the shield border at the bottom.
Reverse PC die markers
Reverse PC Die States
Perfect die.
Polished die. NE in ONE is weak.
No later die states have been observed.
Photo credits:
Obverse P3:   1840 PCGS XF45: from the Osburn-Cushing reference collection.
Reverse PC:   1840 NGC PR62, from the Heritage archives.