This series comprises Rate Cash Books (or Registers of Rates Received) by the Goolman Divisional Board, Goolman Shire Council and Boonah Shire Council.
Rate Cash Books formed a daily record of all rates collected by the Council. These rates were entered from the official Receipts. The columns showing the amounts received in a day were added up and the totals transferred into the General Cash Book. The Rates Received from this book were then posted daily into the Rate Book under the heading "Particulars of Rates received".
Information given includes: Division (1, 2, and 3), date, number in rate book, by whom paid, owner/occupier, general rates received (for each division or subdivision), other rates received, number of receipt, folio in rate book, amount, daily total, remarks. By the mid 1920s columns for discounts and for sanitary rates were added.