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GOOD HANDICAPPING SYSTEM Do you know of a good handicapping system? This is a question often repeated among the many asked of Daily Racing Form each year. Because of this query, first asked many years ago, Daily Racing Form incorporated in its great annual publication, the American Racing Manual, an article on handicapping with tables and instructions that have met with general favor, so much so that numerous readers follow this system with excellent results and profit. Each year the -figures in these tables are revised and brought up to date to conform to changes in track conditions. In connection with this system some practical advice on betting and handicapping is included from the pen of an old master, which is as sound today as when it was first advocated. Besides this system, other valuable information, such as "Comparative Miles Times," Track Record Speed, and the like, all of relative value to one another in classifying the horses, will be found in the American Racing Manual, the 1931 edition of which is now on sale. The fact that it is published by Daily Racing Form is a guarantee of its reliability. It is the only book of its kind in the entire world and, considering the many topics it covers, is an extremely low priced annual.