An extensive preface and introduction is proceeded by four parts. Coverage within these parts includes:
- Part 1: The machinary of the Scottish valuation system. administration. the valuation roll. Alteration to the roll. The Assessor of Public Undertakings (Scotland). Appeals and complaints.
- Part 2: Property entered in the valuation roll. Lands and heritages - the 1854 Act. Miscellaneous subjects; heritable and moveable. Unit of valuation. Tolls and trade. Profit.
- Part 3: Persons entered in the valuation roll. Proprietors; tenants and occupiers. Ratable occupation. Beneficial occupation. Crown property.
- Part 4: Annual values - how estimated. Rules for valuation under the 1956 Act; existing value; estimation of annual value in practice; The value of particular subjects; derating.
- Also including two extensive appendices: Appendix 1: Public General Acts. Appendix 2: Statutory Instruments.