Watch List notes:

Macclesfield, Roe and Co., Westwood's Penny, 1790, bust of Charles Roe right, rev. allegorical figure seated left, holding drill and cog-wheel, edge plain, bronzed, 26.36g (DH 3), small mark on shoulder otherwise practically as struck, very rare, only 30 struck.
provenance
J Spingarn, DNW, 28-29 November 2001, lot 1087
W J Noble part I, Noble Numismatics 58B, 7-8 July 1998, lot 55 (from Spink 1976)
Estimate: £300.00 - £400.00