Section 12-21-32

Books of account kept by deceased executor, etc.

Books of account kept by a deceased executor, administrator, guardian or trustee or entries or memoranda made by him in the course of business or duty are admissible evidence; and, if such book or memoranda is lost, a copy thereof, supported by the oath of the person making it, is admissible evidence.

(Code 1876, §3054; Code 1886, §2778; Code 1896, §1809; Code 1907, §3976; Code 1923, §7672; Code 1940, T. 7, §384.)