In 1863, the bulk of the Dime production occurred at the San Francisco Mint. In fact, San Francisco Mint employees produced more than ten times the number of Dimes as their counterparts at the Philadelphia Mint. Despite the larger mintage, the 1863-S Dime is more difficult to locate in Mint State than the 1863, nor does it come as nice. The best known 1863-S Dime is a single NGC MS66, but the most valuable is the PCGS MS65+ from the Simpson Collection (sold for a record $48,875 in 2008).
Liberty Seated Dime expert, Gerry Fortin, has identified only a single die pair for this year, meaning that all 157,500 Dimes came from the same dies.