Ron Guth:
Like the 1859-S Quarter Dollar, the 1860-S is a rare date that is virtually impossible to find in Mint State. As such, it is one of the most important condition-rarities in this series, on par with some of the 1870-1873 Carson City issues and the 1859-S. Conversely, judging strike quality on this date is problematic since so few nice examples are known. However, looking at the images above, one notes weakness on the third and fourth stars, and also on the eleventh through thirteenth stars, though some of this may be attributable to wear. Original, uncleaned examples of this date should be worth a significant premium and should be the focus of collectors' attention).