Parish accounts (Scotland). Return showing (1) for the year ended 15th day of May 1895 (being the last year of the parochial boards), and for the year ended 15th day of May 1896 (being the first year of the parish councils), the amount of parish expenditure as audited, and the cost of audit; (2) the number of ratepayers who inspected the books of the parish council during the period they were open to inspection prior to the audit for 1895-6; (3) the average period for which the account books, &c., were in possession of the parish auditors for the purpose of the 1895-6 audit; (4) the cost of election of members elected to serve on the late parochial boards during the year ended 15th day of May 1894; and (5) return applicable to combination poorhouses [electronic resource].