Minted by Antoine Louis Nouizillet. Total PCGS population graded to-date (8/2015) is 94 coins. In this grade there are 26 coins with 17 finer.
Ex. Lot 115 from the April 2013 Holabird/Kagin Americana auction sale of the Jack Totheroh collection where it realized $1,234 (106% above the then PCGS published price guide of $600) and was described as:
1855 octagonal ¼ Dollar, BG-110, High Rarity 4, Die State III. Nouizillet made new dies for both sides of this variety, advancing to 12 stars around the head. Needle-sharp, highly polished Prooflike Brilliant Uncirculated, a little bowed. PCGS MS63. This coin is far superior to the Roe specimen, which was MS-60, but sold for MS-62 money, it also has not had different die states recognized in past sales history. Serial# 26703032. Totheroh Collection HKA#63326. See this on Icollector.com