P.R. Laws tit. 10, § 1073
2019-02-20 00:00:00+00
Merchants may keep their books in person or have them kept by a person whom they authorize for the purpose.
If the merchant does not personally keep his books, it shall be presumed that authority has been granted the person who does keep them, unless there is proof to the contrary.
History —Commerce Code, 1932, § 28.