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1871-CC 10C MS61 NGC. According to Seated dime expert Brian Greer, writing in The Complete Guide to Liberty Seated Dimes...

2007 January Orlando, FL (FUN) Signature Coin Auction #422

 
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Auction Ended On: Jan 3, 2007
Item Activity: 5 Internet/mail/phone bidders
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Location: Orlando, FL
Description:
Rare Mint State 1871-CC Dime MS61 NGC
1871-CC 10C MS61 NGC. According to Seated dime expert Brian Greer, writing in The Complete Guide to Liberty Seated Dimes (1992): "The first Carson City dimes were struck in 1871. For four years mintages were very low. ...The final Carson City dimes were struck in 1878." He also notes that the 1871-CC issue is: "A very scarce date that is one of the keys to the series. Slightly tougher than the 1873-CC in G-VF, but slightly more available in XF or better. Problem-free examples are at least R5. Excessively rare in mint state. ...Always with wider reeding than on Philadelphia or San Francisco pieces which can be used as a diagnostic. High grade examples will generally be well struck."
Only twice before have we offered Mint State examples of this highly elusive issue (including the current piece). Furthermore, we have only offered a small handful of this date in all AU grades. Only two MS61s, and a total of five finer coins have been certified by PCGS and NGC combined. This example is lightly toned with a thin coating of smoky-golden coloration on both sides. It is sharply struck with the sole exception of the ribbon knot on the reverse, which is opposite Liberty's head on the obverse. Careful examination of the surfaces fails to reveal any imperfections other than the tiny abrasions and hairlines normally associated with an MS61 classification. Census: 2 in 61, 3 finer (11/06).(Registry values: N4719) (NGC ID# 23A5, PCGS# 4654)

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