I've had this counterstamped Lincoln Cent for some time now, and still wonder what the purpose of it was.
Someone made two nice little stamps of the reverse and obverse of an 1873 Indian Head Cent and overstamped a Lincoln Cent with them. Not having a better name for it, I decided to call it a Lincoln Head and value it at 2 cents.

The two dies are very well done so would have been fairly expensive to make and have struck on coins. I say coins because I expect more than just one was struck. Since the 1873 Indian Head is a key date in the series, it may be the only way he could own one was to make one...in uncirculated condition no less.
Cheers,
Bruce