Form and preservation of statements.
Section 45
SEC. 45. Form and preservation of statements.—The statements required by this Code shall be under oath; shall be cumulative during the period prescribed therefor in the election to which they relate, but, where there has been no change in an item reported in a previous statement, only the amount thereof need be carried forward; shall be deemed properly filed on the date of their mailing by registered mail; shall be kept and shall constitute a part of the public records of the Commission on Elections; and shall be open to public inspection. (C. A. 357-39)