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HANDICAPPING SYSTEM "What do you know about handicapping? One of the best, if not the best, handicapping systems 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 proft in fig-1 uring out prospective winners.