Standard Catalog of Smith & Wesson states that model number stamping began in 1957 & 'J' prefix s/n's started in 1969. The s/n you ask about was made between 1973-1974. If it does not have a 'J' prefix or model # stamped then the year you state would be correct. Catalog value in 2006 was $100 (Poor) to $425 (NIB) but prices are going up fast, especially on the short barrel Smith's like yours.
Impossible to answer without the serial number. You will have to call S&W
100-450 USD
42 years old
Mid 1980's. sales@countrygunsmith.net
You will have to call S&W
1976/77
Impossible to answer without a serial number; 10-500 USD
Depending on condition, $150-$400. sales@countrygunsmith.net
You will have to get it lettered by S&W to find out.
$250-$350 depending on condition
Your serial number indicates that your Smith and Wesson 38 special was made in the Year 1960.
No serial number = no answer.