Record of Guano Removed or Disposed of.
Section 9
SEC. 9. Record of Guano Removed or Disposed of. — Gratuitous permittees shall keep a book or books of accounts wherein there shall be entered daily the quantity of guano removed and the fees paid therefor. In the case of commercial permittees, daily entry shall be made on the quantity of guano extracted and sold, selling prices thereof, identity and address of buyers and the fees and internal revenue taxes paid.