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A Law Dictionary, Adapted to the Constitution and Laws of the United States · John Bouvier · 1839
A Law Dictionary, Adapted to the Constitution and Laws of the United States
commerce, accounts, evidence, is a book in which are inscribed the names of all persons dealing with the person who keeps it, and in which there is a separate account, composed generally of one or more pages foreach. There are two parallel columns, on one of which the party named is the debtor, and the other the creditor, and presents a ready means of ascertaining the state of the account. As this book is a transcript from the day book or journal, it is not evidence per se.