Bolton Wanderers won the competition for the second time, beating Manchester City 1–0 in the final at Wembley.
If scores were level after 90 minutes had been played, a replay would take place at the stadium of the second-named team later the same week.
Horden defeated Thornley Albion, Craghead United, White-le-Head Rangers, Wingate Albion Comrades, Shildon and Scarborough along the way, while Wath Athletic overcame Brodsworth Main Colliery, Cudworth Village, Denaby United, Mexborough Athletic, York City and Rushden Town.
Millwall, Bristol City, Crystal Palace and Plymouth Argyle were given byes to the third round, while four Second Division sides, Barnsley, Darlington, Oldham Athletic and Swansea Town were entered at this stage.
These were: Clapton and Southall were the champion and finalist from the previous season's FA Amateur Cup competition.
In receiving byes to the first round proper of this season's Cup tournament, the clubs were reviving a convention last implemented by the Football Association in 1905-06 with Oxford City.
Chilton Colliery Recreation and Boston Town were the last clubs from the qualifying rounds to feature in the competition.
Both matches ended in 3–0 victories for Manchester City and Bolton Wanderers, who went on to meet in the final at Wembley.