Recent appearances:
"Choice EF-45" (illustrated above).  Ex - Early American History Auctions, Inc.'s Mail Bid Sale, December 9, 2000, Lot 845, where it was described as follows: "1760 Voce Populi Halfpenny, P in Front of Face, Nelson 12, Choice Extremely Fine-45.  Glossy brown, with choice surfaces and no problems whatsoever. Not as well-detailed as the Taylor coin (typographically misattributed as a Nelson-2), but that coin was porous. A scarce subtype that is in demand because of the unexplained "P" in front of the face." - Early American History Auctions, Inc.'s Mail Bid Sale, April 20, 2002, Lot 913

"Very Fine".  Ex - Early American Numismatics, Inc.'s Mail Bid Sale April 21, 2001, Lot 1040, where it was described as follows: "1760 Voce Populi Halfpenny, P before Face, Nelson 12, Very Fine.  143.2 grains. Medium golden brown in color, with several old, shallow (an minor) rim bruises. A good example for the type and variety. The purpose of the P is unknown, but some experts speculate that the letter may have been a denomination designation (i.e. P = Pence)." - Early American History Auctions, Inc.'s Mail Bid Sale, August 25, 2001, Lot 1352

Notes:
Obverse: the head has been pushed all the way to the left and butts up against VOCE. E of VOCE tilts way left.

Reverse: most of the letters of HIBERNIA tilt to the left.  The 7 of the date is large and connected to the exergue line.  The 6 of the date is small by comparison and has a small, almost vertical point.