England, Oxfordshire, countermark ROBINSON / CUTLER / RAZOR / MAKER / OXFORD in five lines on obverse of British copper "cartwheel" Penny, 1797 (S-3777), Scott# 28.4B, Brunk-53730, countermark Fine, coin Fair.
References; J. Gavin Scott, British Countermarks on Copper and Bronze Coins
, Spink & Son, 1975, and Gregory G. Brunk, Merchant Countermarks on World Coins
, World Exonumia Press, 1989.
