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.
The image featured at the top of this post is ©The Legend of Heroes: Trails of Cold Steel III key art.