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.
Structure Code of Alabama
Chapter 21 - Evidence and Witnesses.
Article 1 - General Provisions.
Division 2 - Competency and Admissibility.
Section 12-21-30 - Declarations of Deceased Persons as to Ancient Rights.
Section 12-21-31 - Written Settlements for Composition of Debts.
Section 12-21-32 - Books of Account Kept by Deceased Executor, Etc.
Section 12-21-33 - Parol to Show Writing Void.
Section 12-21-34 - Certificate of Public Officer on Nonexistence of Record or Entry of Such.
Section 12-21-35 - Certified Transcripts of Official Governmental Books, etc.; Duty to Furnish.
Section 12-21-36 - Certified Copies of Surveyor General's Books, Etc.
Section 12-21-37 - Private Legislative Acts.
Section 12-21-38 - Copies of Proceedings and Judgments of Foreign Courts Not of Record.
Section 12-21-39 - Handwriting - Evidence for Comparison.
Section 12-21-40 - Handwriting - Comparison of Disputed Writing With Genuine.
Section 12-21-41 - Evidence of Title to Lands.
Section 12-21-42 - Books of Account as Proof of Accounts.
Section 12-21-43 - Writings or Records Made in Regular Course of Business - Originals.