Section 14
SEC. 14. The grantee shall keep an account of the gross receipts of the business transacted by it, and shall furnish to the Insular Auditor and the Insular Treasurer a copy of such account quarterly, during the month next following the close of the quarter. For the purpose of auditing accounts so rendered to the Insular Auditor and Treasurer, all the books and accounts of the grantee, and duplicates thereof, shall be subject to the official inspection of the Insular Auditor or his authorized representatives. The audit and approval of such accounts by the Bureau of Audits 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 Philippines or the Supreme Court of the United States under the terms and conditions provided in the laws of the Philippines and the Act of the United States Congress of March twenty-fourth, nineteen hundred and thirty-four. The words "gross receipts" are herein defined as the total receipts obtained by the grantee from its operation under this franchise.