Original Entry

BOOKS OF. The first entry made by a merchant, tradesman, or other person in his account-books, charging another with merchandise, materials, work, or labor, or cash, on a contract made between them. {Such an entry, to be admissible as evidence, must be made in a proper book. In general, the books in which the first entries are made, belonging to a merchant, tradesman, or mechanic, in which are charged many books which are not evidence, a few of ^vhlch will be here enumerated. A book made up by transcribing entries made on a slate by a journeyman, the transcript being made on the same evening, or sometimes not until nearly two weeks after the work was done, was considered as not being a book of original entries; Kessler v. Mc Conachy, 1 Rawle (Pa.) 435; Hartley v. Brookes, 6 Whart. (Pa.) 189. A book purporting to be a book of original entries, containing an entry of the sale of goods when they were ordered, but before delivery, is not a book of original entries; Rhoads v. Gaul, 4 Rawle (Pa.) 404, 27 Am. Dec. 277. And unconnected scraps of paper, containing, as alleged, original entries of sales by an agent, on account of his principal, and appearing on their face to be irregularly kept, are not to be considered as a book of original entries; Thomson v. Mc Kelvey, 13 S. & R. (Pa.) 12G; contra, Smith v. Smith’s Ex’x, 4 llarring. (Del.) 532. A notched stick kept as a tally was admitted to prove items of different amounts indicated by different cuts and notches; Rowland v. Burton, 2 llarring. (Del.) 288. The entry must be made in the course of business, and with the intention of making a charge for goods sold or work done; it ought not to be made after the lapse of one day; Petrie v. Lynch’s Adm'r, 1 N. & McC. (S. C.) 130; Curreh v. Crawford, 4 S. & R. (Pa.) 5. Memoranda of sales found in an account-book are competent, when made contemporaneously with orders, by a witness knowing them to state correctly the facts; The Sylvan Stream, 35 Fed. 314. The entry must be made in an intelligible manner and not in figures or hieroglyphics t which are understood by the seller only; Rhoads v. Gaul, 4 Rawle (Pa.) ‘104, 27 Am. Dec. 277. A charge made in the gross as “190 days work Petrie v. Lynch’s Adm’r, 1 N. & McC. (S. C.) 130; or “for medicine and attendance,” or “thirteen dollars for medicine and attendance on one of the General’s daughters in curing the hooping-cough;” Hughes v. Hampton, 2 Tread. Const. (IS. C.) 745, were rejected. An entry of goods without carrying out any prices proves, at most, only a sale; and the jury cannot, without other evidence, fix any price; Ilagaman v. Case, 4 N. J. L. 370. The charges should be specific and denote the particular work or service charged as it arises daily, and the quantity, number, weight, or other distinct designation of the materials or articles Sold or furnished, and attach the price and value to each item; Hughes v. Hampton, 2 Tread. Const. (S. C.) 745; Petrie v. Lynch’s Adm’r, 1 N. & McC. (S. C.) 130. The entry must, of course, have been made by a person having authority to make it; Rhoads v. Gaul, 4 Rawle (Pa.) 404, 27 Ain. Dec. 277; and with a view to charge the The entry must be made contemporaneously with the delivery of the goods; Burley v. Bank, 111 U. S. 21G, 4 Sup. Ct. 341, 28 L. Ed. 40G; Wells v. Ilobson, 91 Mo. App. 379; Mc- Knight v. Newell, 207 Pa. 562, 57 Atl. 39; Sclmellbacher v. Plumbing Co., 108 111. App. 48G; if made before the property in the goods has passed, the book is not admissible in evidence; Laird v. Campbell, 100 Pa. 159; nor is it if made subsequently; Schnellbacher v. Plumbing Co., 108 111. App. 48G. The proof of the entry must be made by the person who made it. If made by the seller, he is competent to prove it from the necessity of the case, although he has an interest in the matter in dispute; Beach v. Mills, 5 Conn. 49G; Vosburgh v. Thayer, 12 Johns. (N. Y.) 4G1; Poultney v. Ross, 1 Dali. (Pa.) 239, 1 L. Ed. 117. When made by a clerk, it must be proved by him. But in either case, when the person who made the entry is out of the reach of the process of the court, as in the case of death, or absence from the state, the handwriting may be proved by a person acquainted with the handwriting of the person who made the entry; Hay v. Kramer, 2 W. & S. (Pa.) 137; if he is absent, proof must first be made that he cannot be found; Railway Co. v. Henderson, 57 Ark. 402, 21 S. W. 878. But the plaintiff was not competent to prove the handwriting of a deceased clerk who made the entries; 1 Bro. App. liii. A book containing entries in defendant's handwriting of payments by him to payee in her lifetime, on the note in action, is not admissible as evidence in defendant’s favor; Wells’ Adrn’r v. Ayers, 84 Va. 341, 5 S. E. 21. The books and original entries, when proved by the supplementary oath of the party, are prim a facie evidence of the sale and delivery of goods, or of work and labor done; Ducoign v. Schreppel, 1 Yeates (Pa.) 347; May v. Brownell, 3 Vt. 4G3; Herlock’s Adm’rs v. Riser, 1 Mc Cord (S. C.) 481; Bowers v. Dunn, 2 Root (Conn.) 59. But they are not evidence of money lent or cash paid; Bradley v. Goodyear, 1 Day (Conn.) 104; or of the time a vessel lay at the plaintiff’s wharf; Wilmer v. Israel, 1 Browne (Pa.) 257; or of the delivery of goods to be sold on commission; Murphy v. Cress, 2 Wharf. (Pa.) 33. These entries are sometimes evidence in suits between third parties; Nicholls v. Webb, 8 Wheat. (U. S.) 32G, 5 L. Ed. 028; 2 P. & D. 573; Welsh v. Barrett, 15 Mass. 3S0; Halliday v. Martinet, 2 p Johns. (N. Y.) 108, 11 Ajn. Dec. 2G2; New-Haven County Bk. v. Mitchell, 15 Conn. 20G; Patton’s Adrn’rs v. Ash, 7 S. & R. (Pa.) 11G; 1 Y. & C. 53; and also in favor of the party himself; Cogswell v. Dolliver, 2 Mass. 217, 3 Am. Dec. 45; Slade v. Teasdale, 2 Bay (S. C.) 172; Lamb v. Hart, id. 362; Burnham’s Adm’r v. Adams,

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