Tucker had been sent to Scotland in the autumn of 1655 to set up the customs and to re-establish the excise, and his report, dated 20 November 1656, was written after his return to London.

The report is followed by an unmarked copy of ‘Rules, Orders and Instructions, Made and Published by the Commissioners of Customs and Excise in Scotland ...’ (Edinburgh, 1656) (folio 54), and by `The forme of the Cash or Day Booke to be kept by the severall Collectors of Customs and Excise in the Ports of Scotland` (folio 100), `The forme of the Ledger to be kept in relation to the Excise` (folio 106), and `The forme of the Accompts to be returned every foure moneths to the Commissioners` (folio 110). The apparently specimen entries in these three sections cover the period from October 1655 to January 1656.

Folded in at the front of the volume (folio i) is a contemporary engraved map of Scotland: it is anonymous, but derives from John Speed`s map of 1610. A leaf is torn out before folio 100 and another after folio 118.