Los comerciantes, además de cumplir y llenar las condiciones y formalidades prescriptas en las secs. 1071 a 1087 de este título, deberán llevar sus libros con claridad, por orden de fechas, sin blancos, interpolaciones, raspaduras ni tachaduras, y sin presentar señales de haber sido alterados sustituyendo o arrancando los folios, o de cualquier otra manera.
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