Section 20
SEC. 20. The books of the grantee, his lessees, successors, or assigns maintaining or operating said tramway shall always be open to the inspection of the Insular Auditor, the provincial treasurer, or of a deputy designated by either for the purpose, and once said tramway is put in operation for the whole or any part of its length it shall be the duty of the grantee of the franchise, his lessees, successors, or assigns operating under the same to submit to the provincial treasurer quarterly reports in duplicate showing the gross earnings, gross income, and all expenses and expenditures of said tramway, as well as such other data as may be required by the Insular Auditor or provincial treasurer for a complete understanding of the general condition of the business of said tramway. One of the duplicate reports required by this section to be furnished to the provincial treasurer shall he retained by him and the other forwarded by him to the Insular Auditor, who shall keep the same on file.