I regret to tell you I have no experience with Whistlesmith whistles. I haven't really heard very much about them, although what I have heard is generally that they are decent. I have never heard anything bad about them that I can recall.
If $60 is your price point, I would highly recommend a Dixon Traditional Whistle in the key of A. I just gave one in the key of G away as a birthday present, but had it for a couple of weeks. It gave my Burke a run for it's money. Hobgolbin music has them here http://www.hobgoblin-usa.com/local/prod ... ID=GR2350A
and they wind up being around $59 after shipping cost in the US. You can also find them on Bigwhistle.co.uk, ebay, and I'm sure you could find other places as well.
James Becker also makes some pretty good whistles for a good price. I have two. On top of playing pretty good, they are virtually indestructible. My 2-year old son has claimed these for his own. It's great fun to see him running around the house tooting on his own low D whistle. When I pick one up one of his whistles and start playing something for him, he tells me "No, no, no. My whistle." and then he takes it from me and plays a song for me. Anyhow, one in the key of A will set you back around $12. http://www.becker.embarqspace.com/#/iri ... 4526996956
Guido Gonzato is another good whistle in your price range. A lot has been said about his whistles, and it is always good. According to his site, "These inexpensive low whistles are designed to be a beginner's first instrument... and I want to give the second instrument a serious run for its money! Very light to hold, medium to low back pressure, very easy to blow and play." One of these in the key of A will set you back around $40 or so depending on the exchange rate.http://www.ggwhistles.com/
Best of luck,