Discovery September, 2010 by Brian Raines.
1E (revised) III2 I - C3a ('Acid Treated Obverse & Reverse Dies') (183) I-3 R-5
Obverse III2 I - Over polished lower hair with small slightly smooth tops and rough edges from acid treatment at designer's initial M, two gaps about 7 and lower right hair vee to fill in missing hair from die over polishing. Raised dots on Liberty head from rusted die. (Same die as VAM-94 but earlier die state before re-basining. Weakly struck stars and date so 9 doesn't show slight doubling.)
Reverse C3a - Acid treated leaves in left wreath above left star, U, & NI of UNITED.
1 - LVA wouldn't list over polished reverse saying it was too minor.
2 - Reverse top arrowhead broken and top olive leave misshaped due to over polish. Tail feathers shallow but complete.