Finish all the Strangers and Freaks "Epsilon" missions first, then start collecting the tracts.
Epsilon Tract 1
Atop Mount Chiliad peak. On a tiny, wooden observation post.
Epsilon Tract 2
By the coast of Palomino, in a small bay. Get in the water while equipped with scuba gear, find it in some wreckage.
Epsilon Tract 3
Northernmost part of the map, look for a group of islets. The topmost island has the part.
Epsilon Tract 4
In front of a door located inside a Mount Chiliad tunnel.
Epsilon Tract 5
In the old church in Little Seoul.
Epsilon Tract 6
Located in the Pier at the Sonar Collections Dock. hidden on the lower area, nearby the Dinghy.
Epsilon Tract 7
In the opening of the walkway of a huge, red brick mansion in Richman.
Epsilon Tract 8
Atop Mount Chiliad observation post, located on beside a single tree.
Epsilon Tract 9
Atop Maze Bank in the Pill Box region of San Andreas.
Epsilon Tract 10
In the cemetery, on the seas atop some long, uphill stairs.