Prior to the discovery of the S.S. Brother Jonathan treasure, the 1863-S was one of the scarcest San Francisco issues of its era in high grades. Dave Bowers, who handled the treasure, commented: 'The treasure from the S.S. Brother Jonathan brought to market a group of AU and Mint State coins, accounting for most of the higher grade pieces known today, although at least a dozen different Mint State coins were on the market in earlier times.'