Costa Rica
Central American Republic 1846 8 Reales Countermark over Guatemala 8 Reales 1740-J, KM59var., under coin VG Detail NGC. and holed, but with clear 1740 date, countermarks VF. Scarcer over this earlier type Guatemala hand struck issue (note that KM list only the 1747-1753 dates). Ex. Norweb (Christie's Dallas 5/1985, lot 507 for $1,000).
Estimate: 800-1200 USD