§ 8-42. Book accounts under sixty dollars. - North Carolina Statutes

§8‑42.  Book accounts under sixty dollars.

When any person shall bring anaction upon a contract, or shall plead, or give notice of, a setoff orcounterclaim for goods, wares and merchandise by him sold and delivered, or forwork done and performed, he shall file his account with his complaint, or withhis plea or notice of setoff or counterclaim, and if upon the trial of theissue, or executing a writ of inquiry of damages in such action, he shalldeclare upon his oath that the matter in dispute is a book account, and that hehath no means to prove the delivery of any of the articles which he then shallpropose to prove by himself but by this book, in that case such book may begiven in evidence, if he shall make out by his own oath that it doth contain a trueaccount of all the dealings, or the last settlement of accounts between himselfand the opposing party, and that all the articles therein contained, and by himso proved, were bona fide delivered, and that he hath given the opposing partyall just credits; and such book and oath shall be received as evidence for theseveral articles so proved to be delivered within two years next before thecommencement of the action, but not for any article of a longer standing, norfor any greater amount than sixty dollars ($60.00). (1756, c. 57, ss. 2, 6, 7,P.R.; R.C., c. 15, s. 1; Code, s. 591; Rev., s. 1622; C.S., s. 1786.)