This is a 1971-S 40% silver Eisenhower proof dollar in original mint packaging. Modern proofs are produced on a high-tonnage press, the coins are struck two or more times to bring up the detail.
The 40% silver proof Eisenhower dollars were struck only six years (five dates), even though the series lasted for eight. They were packed and ordered separately from the rest of the coins for those years. There were also regular composition clad proof dollar coins put in the regular sets in 1975, 1976, 1977 and 1978. The dollars made in 1975 were dated 1976, but had a thicker lettering most obvious on the R in "Dollar", which has a straight leg.
Uncirculated and proof sets and dollar coins have always been popular gifts for birthdays and anniversaries.