Section 378
SEC. 378. The gross amount of receipts from customs, from whatever source derived, shall, as soon as practicable, be deposited with the Insular Treasurer, and credit taken therefor by the respective collectors depositing the same, as shown by the original receipts in their possession. In conformity with the provisions of Rules twenty-one, twenty-two, fifty-one, and fifty-two of Act Numbered Ninety of the United States Philippine Commission, passed February twenty-eighth, nineteen hundred and one, such original receipts must be countersigned by the Insular Auditor, who shall retain the corresponding duplicate receipt forwarded to him by the Insular Treasurer for counter-signature.