Definitely a notch or two below pin holes and paper loss.
Gum stains, when they are on the back, don't bother me near as much as off-centered or diamond cut cards.
In general, I'd put a 10 - 20% penalty on cards with gum stains on the back.
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Working Sets:
Baseball-
T206 SLers - Virginia League (-2)
1952 Topps - low numbers (-1)
1954 Bowman (-5)
1964 Topps Giants auto'd (-2)
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