This is a fantasy piece combining the Paquet seated liberty design with Longacre's French head to create a two-headed coin.
Your editor, Saul Teichman, has always questioned whether the French head was designed by Longacre or Paquet as it used Paquet's punches in the legend "United States of America". Kurt Brintzenhofe notes a July 1897 article in the American Journal of Numismatics on U.S. Assay Commission Medals by Edmund J. Cleveland also attributes the French head used on the 1860 to Paquet.
These were possibly struck in 1859 as an example of this was offered as lot 1185 of Bangs and Co’s April 1865 sale of the Joseph N.T. Levick collection.
The following examples are known: To see images of most of these, click here.
1) Byron Reed-Durham Museum
2) Mitchelson-Connecticut State Library
3) Numismatics, Ltd., August 12, 1974, via trade, Bass, HWBRF-Heritage 5/23 - PCGS64
4) B/M 11/87, Lemus-Queller, Heritage 1/09 - NGC65, illustrated above
5) H.P. Smith (S.H. & H. Chapman 5/1906), Clapp family, Eliasberg-B/M 5/96 – PCGS65
6) Kentucky collection, J Garrett as NGC64, private collection - PCGS64
7) Simpson-Heritage 1/21 - PCGS65
Note: One of these sold as lot 2033 in E Cogan's 10/1865 sale of the F.S. Edwards collection. The next item, lot 2034 was described as "1859, Same as above. In copper, Uncirculated". Regrettably, this piece is unknown today.
Photo courtesy of Heritage.