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Ala. Code § 12-21-32

Books of Account Kept by Deceased Executor, Etc.

(Code 1876, §3054; Code 1886, §2778; Code 1896, §1809; Code 1907, §3976; Code 1923, §7672; Code 1940, T. 7, §384.)

Books of account kept by a deceased executor, administrator, guardian or trustee or entries or memoranda made by him in the course of business or duty are admissible evidence; and, if such book or memoranda is lost, a copy thereof, supported by the oath of the person making it, is admissible evidence.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.