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PaulLouisville was a major league team when Wagner played with them. I believe they merged with Pittsburgh in 1900. So, I don't think you can discount the Reccius card just because it shows Wagner with Louisville. Wagner's rookie card should show him with Louisville, since that was his first major league team.
I had never before heard that the Reccius card was cut out of a cigar label. If that's the case, I have to agree that the E107 is his first true card and therefore his rookie card, or the closest thing to his rookie card.