Series forms part of Treasury Papers and consists of records relating to the payment and collection of taxes and duties on goods imported into Nova Scotia. Duties were collected by Collectors of Impost and Excise from offices around the province. Records include Duty Returns for Fort Lawrence (1848), Statements of Imports into Nova Scotia (1852), General Statement of Imports (1851), lists of goods supplied to government troops and regiments, permits granted by Collectors of Impost and Excise for spiritous liquors subject to duty, Custom Permits, Quarterly Returns of Imported Goods, Accounts Current, Accounts of Drawback and Loans from the Provincial Treasury, Excise Duties Levied, records of stock on hand, and lists of bonds and obligations to the province. These detail the types of goods imported, where the goods came from and how much tax was paid.

Some correspondence regarding duties and treasury matters are also included.