Section 382
SEC. 382. Officers of the customs making collections shall issue a receipt for each and every collection, on forms provided for that purpose by the Insular Auditor. These receipts shall be used as nearly as possible consecutively as numbered, and the stubs thereof forwarded at the end of each month to the Insular Auditor. Receipts must be given as a matter of right for any payments of money on account of customs or other duties to the Philippine Islands.