David Hall: The 1939-S Arkansas is about equal in rarity to the 1939 and 1939-D in MS63 and MS64 condition, but in MS65 or better condition it is somewhat rarer than the 1939 and quite a bit rarer than the 1939-D. In other words, in Gem condition it is the rarest of the three 1937 Arkansas issues. The typical 1937-S Arkansas is either frosty or has varying degrees of toning. You could say that all Arkansas basically look the same.
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