The 1846 Dime is one of the key rarities among Seated Liberty coins. The mintage is just over 31,000 coins, which automatically places it in a special category, but the extreme rarity of Mint State examples makes this date even more desirable. Eugene Gardner's coin, one of two PCGS MS63s, sold in a 2014 Heritage sale for $47,000. In Gardner's commentary, he wrote that his coin was the only PCGS MS63 for many years, but that the population had increased with the addition of another PCGS MS63, plus an NGC MS61. However, Gardner's example did not set the record price for this date. That benchmark was set in 1999 when the other PCGS MS63 sold for $86,250. What is interesting to note is that there are more Proof 1846 Dimes than Mint State examples!