This open 3 variety penny has the normal FREEMAN dies J obverse and G reverse but with an open lower loop in the 3 of the date.
Freeman never saw this variety but Michael GOUBY has it as 1863 B. SATIN has it as 46 and JERRAMS in his 2001 census of pennies knew of only 6 specimens. One was sold by DNW Auctions in June 2006 in Extremely Fine condition which came from the Laurie Bamford Collection.