Ron Guth:
The 1860-S Dime is the last of the Stars Obverse Dimes. The other two 1860-dated Dimes (1860 and 1860-O) both have the new "legend" obverse. Considering some of the multi-million mintages that preceded it, the 1860-S comes in as a scarce date, with only 140,000 minted. The 1860-S Dime compares favorably with the 1861-S in terms of mintage and value, though more of the former have been graded by PCGS than the latter. In Mint State, the 1860-S Dime is quite scarce, appearing most frequently in MS62 and MS63. Gems are very rare, with only three PCGS MS65s at the top of the condition ladder. In general, this date is well struck, but because of its remote origins, often comes heavily bagmarked.