Presentarán los comerciantes los libros a que se refiere la sec. 1071 de este título, encuadernados, forrados y foliados, al juez de distrito o al juez de paz de la localidad en donde tuviere su establecimiento mercantil, para que ponga en el primer folio de cada uno nota firmada de los que tuviere el libro.
Los jueces de distrito y de paz deberán usar un sello uniforme, que les será suministrado por la Oficina de Administración de los Tribunales, y habrá de imponerse en cada página de cada uno de los libros de los comerciantes a que se refiere esta sección.
Cada libro firmado y sellado en esa forma llevará un sello de rentas internas del valor de un dólar que se fijará y cancelará por el juez de distrito o por el juez de paz respectivo, escribiendo las iniciales de su nombre y la fecha de la cancelación en dicho sello de rentas internas, el cual se pagará por la parte interesada.
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