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leases of t~ngible personal property by the dealer, and an estimate of the cost price of all articles of tangible personal property im- ported by the dealer for use or consumption or distribution or stor- age to be used or consumed in this City and assess and the Treasurer shall collect the tax and interest, plus penalty~ if such have acc- rued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the dealer° (e) It shall be the duty of every dealer required to make a report and p~y any tax under this Ordinance, to keep and preserve suitable records of the sales or purchases, as the case may be, taxable ~uder this Ordinance, and such other books of account aa may be necessary to determine the amount of tax due hereunder, and other information as may be required by the Commissioner; and it shall be the duty of every such dealer~ moreover, to keep and pre- serve, for a period of two years, all invoices and other records of goods, w~ree and merchandise, or other subjects of tax~tion under this Ordinance; and all such books, invoices, and other records ~hall be open to examination.at all reasonable hours to the Commis- sioner or any of his duly authorized agents. In the event the'dealer has imported the tangible personal property and he fails to produce an invoice showing the Cost price of the articles as defined in this Ordinance, which are subject to tax, or the invoice does not reflect the true or actual cost price as defined herein, then the Commissioner shall ascertain, in any manner feasible, the true cost price, and assess and the Treasurer shall collect the taxwith interest plus penalties, if such have ac- c~ed, on the true cost price as assessed by the Commissioner. The assessment so made shall be considered prims facie correct, and the duty shall be on the dealer to show the contrary. In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not represent the true or actual consideration, then the Commissioner is authorized to fix the same and the Treasurer shall collect the tax thereon in the same manner as above provided, with interest plus penalties, if such have accrued~ (f) In order to aid in the administration and enforcement of the provisions of this Ordinance, and collect all of the tax imposed by this Ordinance, all wholesale dealers and Jobbers in this City are hereby required to keep a record of all ~ales of tangible personal property made in this City~ whether such sales be for cash or on terms of credit. The record required to be kept by all wholesale dealers and jobbers shall contain and include the name and address of the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the p~rchaSero These records shall be kept for a period of two years and shall be open to the inspection of the Commissioner, or his duly a~thorized assistants, at all reasonable hours. The failure of any wholesale dealer or Jobber in this City to permit an i~speotion of such recor~s~y the Oommtnsiomer, as aforesaid, ~hall - 12 -