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The anniversary book is great and has notes from Bill Waterson which they can revisit when they want to read that kind of thing
I vaguely remember discovering Calvin and Hobbes as a kid. My dads uncle who lived in London died and they came from his place, I don’t really remember him. I spent hours and hours reading those books though, repeatedly, for years. I got the anniversary book years after that and still loved it even though I’d read quite a few of the strips already.
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I wouldn't start at the beginning. As abr says, the order doesn't matter so much. From memory, I used to think that 'There's Treasure Everywhere' is the best one.
https://en.wikipedia.org/wiki/List_of_Calvin_and_Hobbes_books
I want to buy a Calvin and Hobbes book for the child, is there a best one to get, or do I start from the beginning and if so, is "Thereby Hangs a Tail" the first?