This series contains registers of rates received by the Einasleigh Divisional Board, the Einasleigh Shire Council and the Etheridge Shire Council.
Initially, information provided included: number in rate book (last year’s), name, locality, subdivision, receipt number, amount received, and daily totals (daily totals were then written in the Council's General Cash Books). Subsequently more details were added, including interest on overdue dates received; by whom paid; general rates received; special rates; sanitary rates; garbage rate; hospital rate; loan rate; interest; discount. Summaries were written at the end of each year. These registers do not show valuations. By 1960 records had been simplified and included a copy of the receipt, the rate number, property, general rate, separate rate, interest, net, discount, and total.
'Directions to Officers of Divisional Boards' 1879 or 'Directions of Officers of Local Authorities' 1888 are pasted inside the front cover of earlier registers.