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NORTH CAROLINA STATUTES AND CODES

§ 8-43. Book accounts proved by personal representative.

§8‑43.  Book accounts proved by personal representative.

In all actions where executorsand administrators are parties, such book account for all articles deliveredwithin two years previous to the death of the deceased may be proved under thelike circumstances, rules and conditions; and in such case, the executor oradministrator may prove by himself that he found the account so stated on thebooks of the deceased; that there are no witnesses, to his knowledge, capableof proving the delivery of the articles which he shall propose to prove by saidbook, and that he believes the same to  be just, and doth not know of any otheror further credit to be given  than what is therein mentioned: Provided, thatif two years shall not have elapsed previous to the death of the deceased, theexecutor or administrator may prove the said book account, if the suit shall becommenced within three years from the delivery of the articles: Providedfurther, that whenever by the aforesaid proviso the time of proving a book accountin manner aforesaid is enlarged as to the one party, to the same extent shallbe enlarged the time as to the other party. (1756, c. 57, s. 2, P.R.;1796, c. 465, P.R.; R.C., c. 15, s. 2; Code, s. 592; Rev., s. 1623; C.S., s.1787.)

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