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So, following on from http://www.predecimal.com/forum/topic/9914-4054a-1926-penny-of-highest-rarity/, I've been trying to get my head around the 1922 and 1926 pennies seeing as both Freeman's and Gouby's works have been outdated by somewhat recent discoveries. This what I've come up with from my reading here: 1922 Gouby C+b/Freeman 3+B - the regular circulating 1922 1922 Gouby C+c/Freeman 3+C - the so-called 1927 reverse which is actually different from the 1927 obverse 1922 Gouby C+c/Freeman 3+C proof - supposedly struck for 1924 proof sets for the South African government (http://www.predecimal.com/forum/topic/8353-1922-penny-reverse-of-1927/?p=94427) though I haven't seen any reference to these coins or their purpose/origins in the literature. 1922 Gouby D+c/Freeman 4+C - one of Freeman's updates (http://www.predecimal.com/forum/topic/8353-1922-penny-reverse-of-1927/?p=93996) - anyone know where this was published? A picture was posted at a few days ago too and it appears to have circulated; seems to be the same coin posted at 1926 Gouby C+b/Freeman 3+B - regular circulating 1926 1926 Gouby D+b/Freeman 4+B - regular circulating 1926 1926 Gouby D+d/Freeman 4+C - another one of Freeman's updates (http://www.predecimal.com/forum/topic/8353-1922-penny-reverse-of-1927/?p=93996), about to be auctioned () 1926 Gouby D+?/Freeman 4+? - http://www.predecimal.com/forum/topic/8353-1922-penny-reverse-of-1927/?p=94301 - anyone know when the last sale of this was, or if there are any books/articles that make mention of it? Seems like the F192C mentioned at http://www.predecimal.com/forum/topic/8353-1922-penny-reverse-of-1927/?p=94328 doesn't exist, or did I get lost in that thread? Also, considering the case of the 1922 with the trident dot, Freeman says that the bronze alloy was set in 1923. Is it possible the trident dot coins are tests of the new alloy? Does anyone have one to do a ring test with, or are the different bronze alloys all similar enough that they have the same ring?

I agree with Michael, your grading is not far off at all. People normally grade coins for wear, allowing for weak strikes etc, and ignoring imperfections like rim nicks and digs. These will affect the value, but not the grade (at least in my opinion!) You should be beginning to notice how so many sellers (including SOME dealers) routinely over-grade their coins. £28 very reasonable for the 3.

1926 Penny Obverse 4 with Reverse C (this Reverse C appears to have extra definition)

Not your area? Early milled silver? Maybe not these days! Now the proud owner

Standard 1922 penny Obverse 3 with Reverse B, but struck on Ferrous Planchet.

Thanks Christof. To be honest, I'm not sure how workable the whole thing might be. I can't see artists like Georg Baselitz being too pleased if it becomes impossible to sell their work on the international market. I can't see the German government spending money on administrating a process that could involve thousands of small sales of artefacts or coins on ebay.de The British Portable Antiquities scheme is one of the better initiatives for recording the movement of such items but struggles to be funded amongst the arguments as to who should run it and the ever increasing workload ... How will they deal with the work of artist like Kurt Schwitters or Max Beckmann, undoubtedly important German artists but who moved and worked abroad for some years? As for coins, well what about Roman coins, struck within the Roman Empire before the current borders or German nation existed? Are they Italian? How do you distinguish those made for the German parts of Gaul from the Belgian or French? While I quite understand the desire to protect and retain important historical and cultural artefacts I honestly think there are some archaeologists and museum staff who would prefer if it all to remain buried or in the case of art, locked up in the basements of museums safe from those awful people who want to look at or, worse still, handle such things. .