Section 10
SEC. 10. The grantee shall keep a record of all the fares collected and tickets sold and receipts from the sale of electric light, heat, and power, and from the transportation of freight, baggage, and. express, which shall be subject to the inspection of the Auditor for the Philippine Islands, who shall audit and approve the accounts of the grantee at the end of each month before the payment of the said percentage tax The accounts, when audited and approved as herein provided, shall be final and conclusive evidence of the liability of the grantee under the provisions of section nine of this Act, in the absence of fraud or mistake.