Watch List notes:

INDIA, British, EIC, Queen Victoria, silver rupees, 1840, second type or divided legend, WWS raised, WW raised 27 berries, WW raised 28 berries (illustrated), (KM.458.7, 458.3, 458.2). All toned, last nearly uncirculated, others very fine - extremely fine. (3)

Ex Mark E. Freehill Collection.