Section 9
SEC. 9. The grantee shall keep a separate account of the gross receipts of the business transacted by it in the Philippine Islands, and shall furnish to the Insular Auditor and the Insular Treasurer a copy of such account not later than the thirty-first day of January of each year for the preceding year. For the purpose of auditing accounts so rendered to the Insular Auditor and Insular Treasurer, all of the books and accounts of the grantee, or duplicates thereof, so far as they relate to the business transacted in the Philippine Islands, shall be kept in the Philippine Islands, and shall be subject to the official inspection of the Insular Auditor or his authorized representatives, and the audit and approval of such accounts shall be final and conclusive evidence as to the amount of said gross receipts, except that the grantee shall have the right to appeal to the courts of the Philippine Islands and the Supreme Court of the United States, under the terms and conditions provided in the laws of the Philippine Islands and the Act of Congress of August twenty-ninth, nineteen hundred and sixteen, and the words "gross receipts" are herein defined as the total receipts from sources within the Philippine Islands, less proportionate amounts belonging to connecting lines or stations.