Flat Top Beer Can
This style of can is called a flat top as it is flat on the top. These pre-date pull tabs and they required the use of a can opener to open them. Flat top beer cans were produced from 1935 until the late 1960's. The rarity ranges from very common to rare with values ranging from $5 to in excess of $1,000. Cans that have the "Internal Revenue Tax Paid" statement were produced prior to 1951 and tend to be more valuable then the cans without this statement. The most desireable flat tops are the ones that depict how to open the can.