Watch List notes:

Penny 1861 B over R in BRITT, the coin in very low grade with only BRITT and part of REG remaining of the obverse legend, the underlying R joins the lower left foot of the following R in much the same way as is found on the extremely rare 1862 coin of the same variety, only Poor but presumably Extremely Rare and certainly the first example we have seen

Estimate: 20-50 GBP