Section 33
SEC. 33. In the rendition of accounts of Insular revenues, officers or agents shall charge themselves with all revenues received and collected during the period covered by the account, and take credit, for the amounts paid to the Insular Treasurer as shown by the duplicate receipts in their possession and countersigned by the Auditor, the number and date of such receipts being noted in the entries of amounts paid to the Treasurer. These duplicate receipts will be retained by the officer or agent claiming credit therefor.