David Akers (1975/88): The 1860-S is a major rarity in any condition. Relatively few are available in the lower grades and only two or three exist in the AU level. The Bell 1944 coin is the only one ever catalogued as uncirculated and if it really is it is probably unique. I have not seen a mint state 1860-S or heard of one other than the Bell piece. The 1860-S ranks in the top 10 coins in the entire U.S. $10 series in rarity according to auction appearances.Doug Winter: Unless you know this series, you are probably not aware of the true rarity of the 1860-S, This is a very rare coin in all grades and one that is even harder to locate than its small original mintage of 5,000 would suggest. I believe that 35-45 are known including five or six properly graded AUs and two in Mint State. This date was unknown in Uncirculated until two were fould in the S.S. Republic treasure. The finer of the two, graded MS62 by NGC, is owned by a West Coast collector.
The typical 1860-S is very well worn with VF to EF detail and shows signs of having been mishandled. The strike is typically soft with weakness on the stars and incomplete definitions in the centers.
Ellen D Collection (PCGS Set Registry) - Simpson Collection