Merchants, besides complying with and fulfilling the conditions and formalities prescribed in §§ 1071—1087 of this title, must keep their books in a clear manner in order of dates, without leaving blank spaces, interlineations, erasures, or blots, and without showing traces of having been altered by substituting or tearing out folios, or in any other manner whatsoever.
History —Commerce Code, 1932, § 36.