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Kentucky
Take another look at that coin. If the year 1792 is just below the word Kentucky, then it's a 2001 State quarter.
Look at the coin again. The first US one cent coin was struck in 1793.
The value of a 1799 coin depends on the coin's denomination such as dime or quarter. It also depends on what country the coin came from, where it was minted and the condition of the coin. Without that information, it is impossible to state a value.
7-30-11>>> It will depend on if the coin is struck in silver and how fine it is. Some dealers (my self included) and collectors use them as examples to show clients and customers what to look out for. This would be a good coin for that because it is a prime example for a " out of series date" coin. I have seen Trade Dollars dated in the 1790's. As to value? I would say $10.00 to $20.00 or more depending on the quality and composition of this piece.