People ex rel. Isaacson v. Fallon

While the keeping of accounts in some form, whether in books or by aid of memoranda, may now be deemed a universal custom in the usual course of business affairs, I know of no law which requires tradesmen and merchants in mercantile business to keep books of account, nor do I know of any provision making the failure on the part of such a tradesman or merchant to keep books of account of his business affairs a crime, and counsel has not called attention to any such law.

The relator, carrying on a mercantile business and keeping and directing the keeping of books of account, omitted to make any…