BAYLEY mark for New York silversmith Simeon Bayley on 1798 S-148 cent. Brunk B-418, Rulau-E NY 58. Fine or better, host Very Good. A highly elusive and very early New York City counterstamp, known exclusively on 18th century U.S. coins thus far. This was
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Large Cents
1804 draped bust dollar
Collector finds rare NC-2 1798 Draped Bust cent die marriage
1 Cent Draped Bust Cent - United States – Numista
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1798 1C S-170, BN (Regular Strike) Draped Bust Cent - PCGS CoinFacts
Sheldon 168, but that's an educated guess. If correct attribution, this would be a rarity 3 coin. Fascinating counterstamp long precedes the famous
Large cent/penny 1798 with CC counterstamp heavily circulated
1798 1C S-187, BN (Regular Strike) Draped Bust Cent - PCGS CoinFacts