HERBERT R. O'CONOR, GOVERNOR. 1447

judgment may be entered awarding such preliminary or final
injunction as may be deemed proper. In addition to all other
means provided by law for the enforcement of a restraining
order or injunction, the court in which such action is brought
shall have power and jurisdiction to impound, and to appoint
the Commissioner as receiver for the property and business of
the defendant, including books, papers, documents and records
pertaining thereto or so much thereof as the court may deem
reasonably necessary to prevent violations of this sub-title
through, or by means of the use of said property and business.
Such receiver, when appointed and qualified, shall have such
powers and duties as to custody, collection, administration,
winding up, and liquidation of such property and business as
shall from time to time be conferred upon him by the court.

177. (Books and Records. ) Each licensee shall keep and
use in his business such books, accounts, and records in accord-
ance with sound accounting practices as will enable the Com-
missioner to determine whether such licensee is complying
with the provisions of this sub-title and with any orders and
regulations lawfully made by the Commissioner hereunder.
Each licensee shall preserve such books, accounts, and records
for at least two years after making the final entry on any loan
recorded therein.

178. (Annual Reports. ) Each licensee shall annually be-
tween the first day of March and the first day of April, file a
report with the Commissioner giving such relevant informa-
tion as he may reasonably require concerning the business and
operations during the preceding calendar year for each licensed
place of business conducted by such licensee within the State
pursuant to the provisions of this sub-title. Such report shall
be made under oath and shall be in the form prescribed by the
Commissioner, who shall make and publish annually a con-
solidated analysis and recapitulation of such reports.

179. (Regulations and Orders. ) The Commissioner shall
have authority to make regulations and orders for the admin-
istration and enforcement of this sub-title in addition hereto
but consistent herewith only. Every regulation shall be
promulgated by an order, and any ruling, demand, require-
ment, or similar administrative act may be promulgated by
an order. Every order shall be in writing, and referenced to
the section or sections of this sub-title under which it is issued,
shall state its effective date and the date of its promulgation,
and shall be entered in an indexed permanent book which
shall be a public record. A copy of every order promulgating
a regulation and of every order containing a requirement of