This symbol first showed up in the 1770s, appearing in documents of English-Americans who had business dealings with Spanish-Americans. However, it wasn't until the very early 1800s that it became popularized, around the same time as the first official U.S. dollars were being minted. Previous to this, the symbol had already been in use as an abbreviation for names of Spanish currency, namely as an abbreviation for the Spanish peso "p".
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