Obverse Dies: 10 Known
For 1860 Philadelphia coinage, the obverse stars of the Hughes design were replaced by the statutory legend of UNITED STATES OF AMERICA by Longacre. The initial Type I obverse exhibited 5 vertical lines above LIBERTY in shield. All Type I obverse With-Legend Seated dimes come with a very "delicate" relief that wears down quickly. Very few examples are seen with poor strikes or die cracks. The mintage to die ratio is low (67,444 per die), which could explain the quality of surviving examples.
Plate Coin: Fortin 104, Fully Struck Gem with Bold Luster, CAC
Ron Guth: In 1860, Dimes underwent a design change in the following ways: the legend UNITED STATES OF AMERICA moved to the front of the coin where it replaced the stars, and the reverse wreath was reformed, expanded, and enlarged to fill in the empty space left when the legend was moved. This change applied to the 1860 and 1860-O Dimes, but not the 1860-S Dimes.
The mintage of the 1860 Dime is the third highest of the P-mint dates in the 1860's. This gives collectors a,mple opportunities to locate nice examples of this date. PCGS has certified over 100 Mint State 1860 Dimes, with the highest populations in MS-64 and MS-63.
The finest 1860 Dime certified by PCGS is a single, monstrous PCGS MS68.