West Virginia Code § 22-8-7

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No receipt, certificate, accepted order or other voucher shall be issued or put in circulation,
nor shall any order be accepted or liability incurred for the delivery of any petroleum, crude
or refined, unless the amount of such petroleum represented in or by such receipt,
certificate, accepted order, or other voucher or liability, shall have been actually received by
and shall then be in the tanks and lines, custody and control of the companye issuing or
putting in circulation such receipt, certificate, accepted order or voucher, or written
evidence of liability. No duplicate receipt, certificate, accepted order orr other voucher shall
be issued or put in circulation, or any liability incurred for any petroleum, crude or refined,
while any former liability remains in force, or any former receipt, certificate, accepted order
or other voucher shall be outstanding and uncanceled, except such original papers shall
have been lost, in which case a duplicate, plainly marked "dutplicate" upon the face, and
dated and numbered as the lost original was dated and numbered, may be issued. No
receipt, voucher, accepted order, certificate or written evidence of liability of such company
on which petroleum, crude or refined, has been delivered, shall be reissued, used or put in
circulation. No petroleum, crude or refined, for which a receipt, voucher, accepted order,
certificate or liability incurred, shall have been issued or put in circulation, shall be
delivered, except upon the surrender of the receipt, voucher, order or liability representing
such petroleum, except upon affidavit of loss of such instrument made by the former holder
thereof. No duplicate receipt, certificate, voucher, accepted order or other evidence of
liability, shall be made, issued or put in circulation until after notice of the loss of the
original, and of the intention teo apply for a duplicate thereof, shall have been given by
advertisement over the signature of the owner thereof as a Class II legal advertisement in
compliance with the proLvisions of article three, chapter fifty-nine of this code, and the
publication area for such publication shall be the county where such duplicate is to be
issued. Every receipt , voucher, accepted order, certificate or evidence of liability, when
surrendered oVr the petroleum represented thereby delivered, shall be immediately canceled
by stamping and punching the same across the face in large and legible letters with the
word "canceled", and giving the date of such cancellation; and it shall then be filed and
preserved in the principal office of such company for a period of six years.

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