1074

Merchants shall present the books referred to in § 1071 of this title, bound, covered and the pages numbered, to the district judge or to the justice of the peace of the locality where they have their commercial establishment, in order that he may make on the first page of each one a signed memorandum of the number of pages contained in the book.\nThe district judges and justices of the peace shall use a uniform seal to be furnished by the Office of Court Administration, impression of which shall be stamped on every page of each of the books of the merchants to which this section refers.\nThat in each book so signed and stamped there shall be affixed and cancelled an internal revenue stamp of one dollar ($1.00) by the respective district judge or justice of the peace writing the initials of his name and the date of cancellation thereon, the said internal revenue stamp to be paid for by the interest party.\nHistory —Commerce Code, 1932, § 29.