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barrysloateThe earliest checklisted set would be N28 Allen & Ginter. Bruce's question is a fascinating one- the only errata in checklisting would regard the number of cards in a series- such as a Piedmont 150 or 350 series, which has proven to have a number known other than that. But I can't think of a single checklist, even going into the Topps era, that excludes a card that actually exists. But I bet somebody will come up with one.