§ 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.