 In 1917 , a year which saw Barber 's death in office at age 77 , the wartime economy caused a shortage of cents . At this time , the Lincoln cent had not yet become dominant in circulation ; four @-@ fifths of the cents in circulation were of the older Indian Head design . Demand for the cent continued to increase when a luxury tax was instituted , and cents were needed to make change . In 1918 , Brenner 's initials were restored to the coin , appearing where Lincoln 's shoulder is cut off by the rim of the coin . 
