It is most likely NOT a miscount. The difference in the length of the rolls comes form a difference in striking quality between the P and D mints. If the striking pressure is higher at say Philadelphia, the rims will be more fully struck up and therefore slightly thicker at the edge. Since when the coins are stacked they rest on the rims, a stack of 40 nickels with slightly thicker edges will be taller than 40 nickels with thinner edges.
It's actually slightly counterintuitive. Most people think that a higher pressure strike would mean a thinner coin, but it actually results in a thicker one.
It's actually slightly counterintuitive. Most people think that a higher pressure strike would mean a thinner coin, but it actually results in a thicker one.

















