Section 91. Receipts for property; cancellation of vouchers; delivery of property

No receipt, certificate or order of any kind shall be  issued,
  made  or  accepted  by any such corporation for any commodity unless the
  commodity  represented  thereby  is  actually  in  possession   of   the
  corporation.   No   commodity   received   for  transportation  by  such
  corporation shall be delivered to any person  without  the  presentation
  and surrender of all receipts, certificates or orders issued or accepted
  for  the  same. Whenever any such corporation shall have parted with the
  possession  of  any  commodity  and  received  therefor   any   receipt,
  certificate  or  order, such receipt, certificate or order, shall not be
  used again, but shall be  mutilated  and  canceled,  and  such  canceled
  receipt, certificate or order shall be preserved by such corporation and
  a record of the same kept by the secretary.