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Posted By: Jamie Hull

Well, Joshua, I don't really have a theory, but I'll throw a couple points out.
Any question of the number of cards per T206 sheet staggers under the complication that it appears the vast majority of cards came off of sheets that contained vertical rows of identical cards, hence those not uncommon miscuts showing identical names at the top and bottom of the card. If that was indeed the case, 48 or any other magical number would, unfortunately, seem to be not so magical. One could suppose, say, eight sheets each six cards wide to account for 48, but that's a total guess.
Further, on the Southern Leaguers, not all 48 appear with Hindu backs. The six Texas Leaguers do not, and I believe a handful of others from the other "Southern" leagues do not as well. This was mentioned in a thread a couple months ago -- I did a very quick search but couldn't find it. To me, it would seem unlikely that cards originating from the same sheet would not all appear with the same back possibilities.
Anyway...

Jamie