Ron Guth:
The 1859-S Dime is one of the keys of the Seated Liberty Dime series. The 1859-S Dime has a mintage that is identical to that of the 1858-S Dime (60,000 coins), and both dates boast the smallest mintage of any of the U.S. Dimes from the 1850's. Both are nearly impossible to find in Mint State and the 1859-S is the more rare of the two dates by a small margin. The best example is a single PCGS MS65 which has sold at various times over the past dozen years in a range from $75,900 to $100,000. It is the finest example by a two full points.
Researcher Jerry Fortin identified only die variety for this year.