I am reading the paper entitled "Counterfeit Coin Problems" by Bennet Manvel, 1977. The counterfeit coin problem described in and solved by Theorem 3 is
Theorem 3 (adapted slightly). Let $S$ be a set of more than two coins, one of which is counterfeit with a different weight than the others (it is not known whether the counterfeit coin is heavier or lighter than the standard ones). The least number of weighings (using a beam balance) in which the counterfeit coin can be found is the unique $n$ satisfying $(3^{n-1} -3)/2 < |S| < (3^n - 3)/2$.
The proof goes as follows (the lemma and theorem 2 used are listed below):
Cleary we must begin by comparing two equal sets $S_1$ and $S_2$ on the balance, leaving off a set $S_3$.
If the beam does not balance, the counterfeit is in $S_1 \cup S_2$, each coin is labeled "possibly heavy" or "possibly light" and so, by the lemma, $|S_1 \cup S_2| \le 3^{n-1}$. Since we must balance equal sets of coins and have no standard coin, the maximum for $|S_1 \cup S_2|$ is actually $3^{n-1} - 1$.
If, on the other hand, the beam balances, we are left with $S_3$ and some standard coins (in $S_1$ and $S_2$). Thus, by Theorem 2, $|S_3|$ can be as large as $(3^{n-1})/2$.
Combining these results, we find $|S|$ can be $(3^{n-1} - 1) + (3^{n-1})/2 = (3^n - 3)/2$, as desired.
I have two questions both concerning the roles of standard coins.
First, in the case of "the beam does not balance", why do we "have no standard coin"? In my opinion, we have known that the coins in $S_3$ are standard. However, the lemma does not make use of these standard coins. Why not?
Lemma. If in a set $S$ of coins one coin is a different weight than the rest and each coin is labeled "possibly heavy" or "possibly light", the least number of weighings on a beam balance in which the counterfeit coin can be found is the unique $n$ satisfying $3^{n-1} < |S| \le 3^n$.
Second, in the case of "the beam balances", we know that the coins in $S_1$ and $S_2$ are all standard. However, Theorem 2 only uses a single standard coin. Does it mean that multiple standard coins do not help? If so, how to prove it?
Theorem 2. If we are given a set $S$ of coins, plus a standard coin, and one coin in $S$ is a different weight than the rest, then the least number of weighings in which the counterfeit coin can be found is the unique $n$ satisfying $(3^{n-1} - 1)/2 < |S| \le (3^n - 1)/2$.
For the first question, you need to look back at the proof of Theorem 2 and the use to which we put the standard coin in that proof.
There, we wanted to achieve the theoretical maximum $|S_1 \cup S_2| = 3^{n-1}$, but this runs into a problem: $|S_1| = |S_2|$, so $|S_1 \cup S_2|$ is even, but $3^{n-1}$ is odd. The solution was to let $S_1$ be a set of $\frac{3^{n-1}+1}{2}$ coins, let $S_2$ be a set of $\frac{3^{n-1}-1}{2}$ coins, and compare these by putting $S_1$ on one side of the balance while putting $S_2$ and the extra standard coin on the other side. So we actually have $3^n + 1$ coins on the scale - we just know one of them can't possibly be the relevant coin.
In the case of Theorem 3, we have no standard coin at the beginning: before the first weighing. We must have $|S_1 \cup S_2| \le 3^{n-1}$, and we must also have $|S_1 \cup S_2|$ be even, so we actually must have $|S_1 \cup S_2| \le 3^{n-1} - 1$. If we put $3^{n-1}+1$ coins on the scale, if it does not balance we're in the case of Theorem 1 with more than $3^{n-1}$ coins, and then we need $n$ more weighings. So we can only put $3^{n-1}-1$ coins on the scale.
For the second question, the reason multiple standard coins do not help is simply that the bound in the Lemma applies no matter how large a supply of standard coins we get. We found a use for a single standard coin: it helps us achieve the value $|S_1| + |S_2| = 3^{n-1}$, which we know is best possible. There is no more room for further standard coins to help us.