Article 10
ART. 10. The grantee shall keep a record of all fares collected and tickets sold, and receipts from the transportation of freight, baggage, and express, which shall be subject to the inspection of the Insular Auditor, whose duty it shall be to audit and approve the accounts of the grantee at the end of each quarter, before the payment of the percentage tax. The accounts when thus audited Audit. and approved shall, in the absence of fraud or mistake, be final and conclusive evidence of the liability of the grantee under the provisions of article nine of this franchise.