Answered January 12th, 2020

Since 1913, Barry Bonds has the highest 100 * walks per hit with 300+ at-bats in a season, with 171.85 in 2004.

most 100*bb/h in a season by a player 300 ab since 1913
Interpreted as:
most 100*bb/h in a season by a player 300 or more ab since 1913

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