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The Number one dime is the first coin that Scrooge McDuck ever earned ( or, according to some stories, produced ).
The Number One Dime first appeared in the story titled " The Round Money Bin ", created by Carl Barks and first published in Uncle Scrooge # 3 ( September, 1953 ).
In this story, the dime is so old that it has become thin as a razor blade and allows Scrooge to cut binding ropes and escape from the Beagle Boys.
In later stories, it is insinuated that the dime brings good luck to Scrooge and has helped him become a rich man, and in some stories he instantly starts losing money whenever the dime is no longer in his possession.
It is never made clear whether the dime actually brings good luck or if Scrooge merely believes in it so much that he is distressed and makes bad decisions whenever he no longer has the dime.
Since Barks never actually said that it was because of the coin that Scrooge was the richest duck in the world, Don Rosa, after various informations exchange with Barks, for a faithful production of Life and Times Of Scrooge McDuck, clarified that The Number One Dime is not actually an amulet, and that this vision was just a myth.
The Number One Dime is just a sentimental object that happens to be the first coin Scrooge received for his work.
Rosa made clear, also, that Scrooge made his fortune working hard and being honest.
This point is heavily reinforced in the Ducktales TV Series where Scrooge basically tells his nephews about the value of hard earned cash.

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