Comments:   This is the only use of Obverse P3 and Reverse PC
to strike proof issues. Both dies were subsequently used to strike the OC-4 business strike die marriage.
Obverse P3
The photo below shows the Obverse P3 attribution grid.
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 PB
Reverse PC 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.
1840 Reverse PC die markers
Reverse PC Die States
Perfect die.
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.