Section 8
SEC. 8. The grantee shall keep a separate account of the gross receipts of the business transacted by him in the Philippines and shall furnish the Auditor General and Treasurer of the Philippines a copy of such account not later than the thirty-first day of January of each year for the preceding year. For the purpose of auditing the accounts so rendered to the Auditor General and the National Treasurer, all the books and accounts of the grantee or duplicates thereof, so far as they relate to the business transacted in the Philippines 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.