§28A‑21‑5. Vouchers presumptive evidence.
Vouchers, without other proof,are presumptive evidence of disbursement, unless impeached. If lost, theaccounting party must, if required, make oath to that fact setting forth themanner of loss, and state the contents and purport of the voucher. (C.C.P.,s. 480; Code, s. 1401; Rev., s. 101; C.S., s. 107; 1973, c. 1329, s. 3.)