‘The Soccer Rumpus’ - Pathe newsreel 1957 [
Link] More detail here [
Link] ‘Sunderland’s scam was simple. They placed orders for straw and tarmac far in excess of what was required. When the suppliers came to deliver the items, they gave credit notes to SAFC for the amounts returned; in turn SAFC cashed the credit notes in with the suppliers and used the cash to pay their players over and above the permitted maximum wage.’