This book on customs and excise law was written to "exhibit in a concise and methodical manner... a complete narrative of all the particulars of every subject of the excise laws" and how they affected producers and traders.
The book's compiler, Henry Mackay, justified its creation by stating that since many laws had been passed, repealed and amended since the Restoration of Charles II in 1660, a handbook was now necessary to serve as an index to these complex legal documents.
The work is arranged in sections, covering a wide range of goods from tea and coffee to alcohol, soap, candles, leather and even starch for wigs. It also succinctly describes what should be done if a manufacturer or seller was found to be adulterating their goods or intentionally defrauding their customers.