As a Minor League card, assuming it came in a minor league set like the 1949 PCL's, it would not be considered a rookie. It would have a lot of value.
The heavy emotional and fiscal investment in his 1951 Bowman and the false 1952 Topps would probably preclude any newly discovered Mantle from being considered his rookie no matter what. This hobby does not favor consistency or discernible facts over investment narratives.
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