Obverse Dies: 2 Known
The last With Stars San Francisco date before the transition to the With Legend obverse and the Cereal Wreath reverse design. A difficult date in circulated grades becoming rare in Mint State. Two pairs of obverse and reverse dies were employed for 1860 San Francisco coinage.
Plate Coin: Fortin 101, Well Struck, Pleasing Silver-Gray With Subtle Powder-Blue and Peach Accents, and Satiny Surfaces
Ron Guth: The 1860-S Dime is the last of the Stars Obverse Dimes. The other two 1860-dated Dimes (1860 and 1860-O) both have the new "legend" obverse. Considering some of the multi-million mintages that preceded it, the 1860-S comes in as a scarce date, with only 140,000 minted. The 1860-S Dime compares favorably with the 1861-S in terms of mintage and value, though more of the former have been graded by PCGS than the latter. In Mint State, the 1860-S Dime is quite scarce, appearing most frequently in MS62 and MS63. Gems are very rare, with only three PCGS MS65s at the top of the condition ladder. In general, this date is well struck, but because of its remote origins, often comes heavily bagmarked.
Bob Simpson Collection - Heritage 9/2010:3659 - Eugene H. Gardner Collection - Heritage 5/2015:98235, $37,600