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" A record of an act, condition or event, shall, in so far as relevant, be competent evidence if the custodian or other qualified witness testifies to its identity and the mode of its preparation, and if it was made in the regular course of business, at... "
Kansas Reports - Page 411
by Kansas. Supreme Court, Elliot V. Banks, William Craw Webb, Asa Maxson Fitz Randolph, Gasper Christopher Clemens, Thomas Emmet Dewey, Llewellyn James Graham, Oscar Leopold Moore, Earl Hilton Hatcher, Howard Franklin McCue - 1912
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Michigan Reports: Cases Decided in the Supreme Court of Michigan, Volume 8

Michigan. Supreme Court, Randolph Manning, George C. Gibbs, Thomas McIntyre Cooley, Elijah W. Meddaugh, William Jennison, Hovey K. Clarke, Hoyt Post, Henry Allen Chaney, William Dudley Fuller, John Adams Brooks, Marquis B. Eaton, Herschel Bouton Lazell, James M. Reasoner, Richard W. Cooper - 1860 - 600 pages
...permanent evidence : they are not regarded as original entries. Charges made in books, as these were, in the regular course of business, at or near the time of the transaction, are considered to be original entries : Sickles v. Mather, 20 Wend. 72; 1 Smith's Lead. Cos. 282, JAOXBON...
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Notes of the Commissioners to the Code of Evidence Reported to the ...

New York (State) - 1889 - 146 pages
...conduct ; or, 3. If made in the performance of a duty enjoined by law. § 45. If an entry has been copied in the regular course of business, at or near the time of the transaction to which it relates, the copy may be treated as an original entry. § 46. The books of account of a...
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Business Law for Business Men and Students

Burritt Hamilton - 1900 - 352 pages
...The force of an account book as evidence comes from the fact that it comprises consecutive entries, made in the regular course of business, at or near the time of the transaction. The necessity of account books as evidence, arises from the inability of the average human memory to...
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The Brief: A Quarterly Magazine of the Law, Volume 4

1903 - 552 pages
...against the deceased's interest when made. Brennan v. Hall, 131 NY 160. 45. If an entry has been copied in the regular course of business, at or near the time of the transaction to which it relates, the copy may be treated as an original entry. 46. The books of account of a party...
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General Laws of the State of Kansas

Kansas - 1909 - 758 pages
...a record of the matters to which they relate, at or near the time of the transaction or occurrence, shall be admissible in evidence on proof that they were so made. Where such entries are in the possession of the adverse party, they shall be produced at the trial...
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The Pacific Reporter, Volume 124

1912 - 1276 pages
...1912.) (Syllabus by the Court.) 1. EVIDENCE (§ 354*) —DOCUMENTARY EVIDENCE — BOOKS OP ACCOUNT. Under the provisions of the statute that entries in...of the transaction, shall be admissible in evidence ou proof that they were so made, the fact that a corporation made certain payments may be shown by...
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The Pacific Reporter, Volume 124

1912 - 1174 pages
...Kansas. June 8, 1912.) by the Court.) 1. EVIDENCE (5 354*) — DOCUMENTARY EVIDENCE—BOOKS OF ACCOUNT. Under the provisions of the statute that entries in...records of payments and similar matters, made in the resillar course of business, at or near the time of the transaction, shall be admissible in evidence...
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Carryover Basis Provisions: Hearing Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1980 - 364 pages
...available as a witness. Yet, it is normally required that the records consist of a series of entries made in the "regular course of business," "at or near the time of the transaction," and that there must have been no "motive of misrepresentation." Wigmore § 1525-7. This last condition...
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Modern Visual Evidence

Gregory P. Joseph - 2018 - 1190 pages
...that must be laid for the introduction of computerized business records.13 The records must have been made in the regular course of business, at or near the time of the occurrence of the event recorded, based upon information within the personal knowledge of someone whose...
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Small Business Development Center Program: Joint Hearing Before the ..., Part 2

United States. Congress. House. Committee on Small Business. Subcommittee on SBA and SBIC Authority, Minority Enterprise, and General Small Business Problems - 1984 - 572 pages
...procedure will assist in having your evidence approved as "business records" - trustworthy writings made "in the regular course of business," at or near the time of the occurrence, for which a custodian of records can attest as to their identity and mode of preparation....
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