Interest Bearing Notes are some of the rarest forms of paper money issued by the United States Government. Some of the most advanced currency collections known lack an example from this issue. Numismatic rarities such as this are easier understood when one considers all the factors in play at time of release. In the first years of the Civil War, United States was in a precarious state and money was sparse and in short supply. So the moment these notes matured, most were redeemed and ultimately destroyed by the Treasury Department. That is why these notes are so scarce and why higher denominations of this type simply do not exist. What we have here is an example of this exceedingly rare issue. A review of the census report will reveal that there are only 21 examples available to own (25 known, 4 permanently impounded in museums). Further research will reveal that this example is tied for the second FINEST KNOWN with only one other example at PMG. One can only imagine the potential and ultimately the value of this note ten years from now. Securing this note today will advance your collection to the next level.