Description and Analysis
Lincoln Cents, Wheat Reverse
1940 S 1C MS
Description & Analysis
While the Census data reveal a large number of certified gems, collectors will want to be picky in selecting the right coin. Many 1940-S cents were coined with worn dies displaying very distorted features. The San Francisco Mint was pushed to its limit during the year supplying coins outside of its usual territory: "...163 tons of San Francisco Mint coins were delivered to the Federal Reserve Bank [of Chicago] during November. A sizable fleet of express trucks was required to deliver the coins. It is believed that this is the first time that 'S' mint coins have been brought as far east as Chicago for distribution."
A very distinct repunched mintmark variety for 1940-S is recognized by NGC under its VarietyPlus Service. Several lesser ones are not recognized at this time.