Tennessee Code Title 43. Agriculture and Horticulture § 43-18-101

Any person purchasing cotton seed or seed cotton from anyone selling cotton seed or seed cotton in bags or baskets or any other cotton not baled shall keep a book in which that person shall keep a record of all cotton and cotton seed bought, and shall promptly enter the name and residence of all persons from whom the person buys cotton or cotton seed, followed by date of purchase, number of pounds bought, the amount paid for cotton of each kind, how the payment was made, whether by cash or check, whether it was raised or purchased by the seller, on whose farm raised, whether seller is renter or sharecropper, if mortgaged or otherwise encumbered and to whom. The entries are to be made in chronological order from day to day as the business is transacted. This book shall at all times be open to inspection of the police or other officers, or any person who may desire to see the book, and shall be in good faith kept and preserved by such dealers for convenient inspection.