This was believed to be a reverse die trial for a dime made circa 1840 by Judd and Taxay, the latter as EP1369.
Pollock delisted it as probably a design for a medal and not a coin. We have classified it as P3071 to record its existence but agree with Pollock in its probable attribution for use on a medal. It has thus not been assigned a number in the new edition of the Judd book.
The design itself shows an eagle holding lightning bolts in its talons. It is believed unique and was part of the materials purchased by the Library Company of Philadelphia from Maxwell Whiteman. It is listed as inventory #13.
Photo courtesy of the Library Company of Philadelphia.