This book investigates the absurdity of rigid golf regulations by proposing a series of satirical, self-serving rule exceptions designed to improve a player's score through creative interpretation. Henry N. Beard, a humorist known for his parodic works, utilizes the formal structure of a rulebook to dismantle the seriousness of the sport. By presenting these 'exceptions' with the gravity of official USGA guidelines, he provides a framework for golfers to bypass the frustrations of traditional play.

The text functions as a lighthearted, satirical manual intended for casual golfers who prioritize enjoyment over strict adherence to traditional standards. Its tone is consistently ironic, framing the act of cheating as a logical and necessary evolution of the game for the pragmatic player.