In 1860, the U.S. Mints at Philadelphia, San Francisco, and New Orleans struck Half Dollars. The 1860-O had the largest mintage by far, and the 1860-S and 1860 Half Dollars were a distant second and third, respectively. However, they all survived at different rates, and the 1860-S Half Dollars, because they were far from collectors became much rarer than their eastern counterparts In fact, the 1860-S is the rarest and most valuable of the three, at least as far as certified examples go, and it is the scarcest date from the 1860s with the exception of the 1866-S No Motto (we don't count the unique 1866 No Motto Half Dollar).
The typical 1860-S Half Dollar is well struck. Occasionally, clashmarks can be seen in the right obverse field. The reverses come with Large and Medium-size mintmarks.