42. The directors shall determine from time to time whether, and, if allowed, when and under what conditions and regulations the accounts and books of the corporation (except such as may by statute be specifically open to inspection) or any of them shall be open to the inspection of the stockholders, and the stockholders' rights in this respect are and shall be restricted and limited accordingly.

(23) Checks

43. All checks or demands for money and notes of the corporation shall be signed by such officer or officers as the board of directors may from time to time designate.

(24) Fiscal Year

44. The fiscal year shall begin the first day of January in each year.