Section 10
SEC. 10. The stamps for the payment of internal-revenue taxes issued to any provincial treasurer shall be charged to his account at the full face value thereof, and every provincial treasurer shall make a monthly return to the Collector of Internal Revenue of all stamps sold by him and account for the amount of taxes collected; and even provincial treasurer shall be credited with the full value of taxes collected and remitted by him. The returns herein required oil provincial treasurers shall be upon such forms as the Collector of Internal Revenue may prescribe.