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HANDICAPPING SYSTEM What do you know about handicapping? One of the best, if not the best, handicapping system ever offered the racing public may be found on page 441 of the 1931 edition of the American Racing Manual. This system is explained by means of tables and examples, easy to decipher and readily applicable. These handicap tables are popular with a large number of racing devotees, who find both enjoyment and profit in figuring out prospective winners.