Mercedes-Benz perfected the German luxury car recipe with the S-Class, a model that’s been around since 1954, and gained the ‘S’ moniker in 1972, with the W116 being the first to carry this hallowed letter. The preceding three generations weren’t explicitly badged ‘S’, but that doesn’t mean they didn’t have the pedigree, in fact, they laid the groundwork for a formula that has served Mercedes-Benz superbly to this date. What we’ve got here is a 1971 Mercedes-Benz 280SE from New York with a healthy 107,000 miles behind it, which is reportedly an all-original car except for the tires, brakes, and windshield. Two keys are included in the sale, as are books and manuals.