| Cess | Local tax or rate |
| Excise | tax on certain home commodities, and on licences for certain trades; the department in civil administration concerned with this tax |
| Secessionist Church | churches that separated from the Established Church of Scotland |
| Cess | Local tax or rate |
| Excise | tax on certain home commodities, and on licences for certain trades; the department in civil administration concerned with this tax |
| Secessionist Church | churches that separated from the Established Church of Scotland |