Background. In October 1919 Leeds City was compulsorily wound up by order of a joint FA and Football League commission after the club refused to open its accounts following allegations that it had illegally paid guest players during the Great War. On the same day that City’s assets were sold off Leeds United was formed. The new club took over Leeds City Reserves’ fixtures in the Midland League …
http://www.historicalkits.co.uk/Leeds_United/Leeds_United.htm

