1940s E. Piercel de Saint-Jacques Napoleon Cogna

The Believed to 1940s Piercel Napoleon Cognac would be a rare and vintage spirit, known for its complexity, depth, and elegance. 

Color: A rich, deep amber or golden hue, with some reddish-gold undertones, indicative of the long aging process in oak barrels. 

Aromas: A complex bouquet of dried fruits like raisins, figs, and prunes, with hints of honey and caramel. You may also detect subtle spices like cinnamon and clove, along with a faint leathery or tobacco note. The oak barrels would contribute earthy and woody scents, possibly with a touch of vanilla or toasted almonds. 

Palate: 

Full-bodied, with a smooth and velvety texture. The cognac should feel rich but balanced, with no harsh edges. You might encounter layers of rich dried fruit, such as apricots or ripe cherries, alongside caramel, toffee, and dark chocolate. Some bottles might have a slight nuttiness, like hazelnut or walnut, along with a hint of tobacco or leather from extended maturation. Spices: Subtle spice notes such as cinnamon, nutmeg, and clove, contributing to the depth and complexity of the profile. 

Finish: Long and lingering, with a warming sensation and echoes of dried fruit, oak, and spice. 

Overall: 

A 1940s Piercel Napoleon Cognac would likely be a sophisticated and refined spirit, offering a beautiful balance of sweetness, spice, and oak influence, with a remarkably smooth and integrated profile thanks to its long aging period. 

Since the 1940s vintage is likely quite rare, the exact tasting experience might vary depending on factors like bottle preservation and storage conditions over the years.