1940-S Mercury Dime. MS-68 FB PL (PCGS).
The finer of just two 1940-S Mercury dimes certified in the PCGS FB PL category, and a beautifully toned Superb Gem with vivid peripheral color that is more extensive on the reverse. An interesting issue from a numismatic standpoint, Mint State survivors from a generous mintage of 21,560,000 pieces are plentiful in absolute sense, but David W. Lange (2005) reports that the 1940-S "has a fairly low percentage of full bands examples." The author also observes that the "1940-S is occasionally found with brilliant, semi-prooflike fields. This brilliance, though not always uniform, seems to be particularly high for the 1940-S." On the other hand, precious few of these coins sport deep enough mirrors in the fields to support a full PL designation from PCGS or NGC. Advanced Mercury dime collectors are urged to purse this rare offering with vigor.
PCGS# 85027. NGC ID: 23JW.
PCGS Population: just 2 in the FB PL category: MS-67 FB PL; and the offered coin in MS-68 FB PL.

Estimate: $3000