ORIGINAL ENTRY, BOOKS OF. The first entry made by a merchant, tradesman, or other person in his account-books, charg ing another with merchandise, materials, work, or labor, or cash, on a contract made between them.
Such an entry, to be admissible as evi dence, must be made in a proper book. In general, the books in which the first entries are made, belonging to a merchant, trades man, or mechanic, in which are charged goods sold and delivered or work and labor done, are received in. evidence. There are many books which are not evidence, a few of which 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. McConachy, 1 Rawle (Pa.) 435; Hartley v. Brookes, 6 Whart. (Pa.) 189. A book purporting to be a book of original entries, containing an en try of the sale of goods when they were or dered, but before delivery, is not a book of original entries; Rhoads v. Gaul, 4 Rawle (Pa.) 404, 27 Am. Dec. 277. And unconnect ed scraps of paper, containing, as alleged, original entries of sales by an agent, on ac count of his pigncipal, and appearing on their face to be irregularly kept, are not to be con sidered as a book of original entries; Thom son v. McKelvey, 13 S. & R. (Pa.) 126; con tra, Smith v. Smith's Ex'x, 4 Harring. (Del.) 532. A notched stick kept as a tally was ad mitted to prove items of different amounts indicated by different cuts and notches ; Row land v. Burton, 2 Harring. (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; Curren v. Crawford, 4 S. & R. (Pa.) 5. Memoranda of sales found in an ac count-book are competent, when made con temporaneously with orders, by a witness knowing them to state correctly the facts ; The Sylvan 35 Fed. 314.
The entry must be made in an intelligible manner and not in figures or hieroglyphics which are understood by the seller only ; Rhoads v. Gaul, 4 Rawle (Pa.) 404, 27 Am. Dec. 277. A charge made in the gross as "190 days work ;" Petrie v. Lynch's Adm'r, I. N. & McC. (S. C.) 130; or "for medicine and attendance," or "thirteen dollars for medicine and attendance on one of the Gener aI's daughters in curing the hooping-cough ;" Hughes v. Hampton, 2 Tread. Const. (S. C.) 745, were rejected. An entry of goods with out carrying out any prices proves, at most, only a sale ; and the jury cannot, without other evidence, fix any price; Hagaman 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 Am. Dec. 277; and with a view to charge the party; Walter v. Bollman, 8 Watts (Pa.) 545.
The entry must be made contemporaneous ly with the delivery of the goods; Burley v. Bank, 111 U. S. 216, 4 Sup. Ct. 341, 28 L. Ed. 406; Wells v. Hobson, 91 Mo. App. 379; Mc Knight v. Newell, 207 Pa. 562, 57 Atl. 39; Schnellbacher v. Plumbing Co., 108 Ill. App. 486; if made before the property in the goods has passed, the book is not admissible in evidence; Laird v. Campbell, 100 Pa. 159; I nor is it if made subsequently ; Schnellbach er v. Plumbing Co., 108 Ill. App. 486.
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. 496 ; Vosburgh. v. Thayer, 12 Johns. (N. Y.) 461; Poultney v. Ross, 1 Dail. (Pa.) 239, 1 L. Ed. 117. When made by a clerk, it must be proved by him. But In ei ther 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 prov ed by a person acquainted with the hand writing 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 can not 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 de fendant's handwriting of payments by him to payee in her lifetime, on the note in ac tion, is not admissible as evidence in de fendant's favor ; Wells' Adm'r v. Ayers, 84 Va. 341, 5 S. 21.
The books and original entries, when prov ed by the supplementary oath of the party, are prima facie evidence of the sale and de livery of goods, or of work and labor done; Ducoign v. Schreppel, 1 Yeates (Pa.) 347; May v. Brownell, 3 Vt. 463; Herlock's Adm'rs v. Riser, 1 McCord (S. C.) 481; Bowers v. Dunn, 2 Root (Conn.) 59. But they are not evidence of money lent or cash paid ; Brad ley 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 commis sion; Murphy v. Cress, 2 Whart. (Pa.) 33.
These entries are sometimes evidence in suits between third parties; Nicholls v. Webb, 8 Wheat. (U. S.) 326, 5 L. Ed. 628; 2 P. & D. 573; Welsh v. Barrett, 15 Mass. 380; Halliday v. Martinet, 20 Johns. (N. Y.) 168, 11 Am. Dec. 262; New-Haven County Bk. v. Mitchell, 15 Conn. 206 ; Pattott's Adm'rs v. Ash, 7 S. & R. (Pa.) 116 ; 1 Y. & C. 53; and also in favor of the party himself ; Cogs well v. Dolliver, 2 Mass. 217, 3 Am. Dec. 45 ; Slade v. Teesdale, 2 Bay (S. C.) 172; Lamb v. Hart, id. 362 ; Burnham's Adm'r v. Adams, 5 Vt. 313; Anchor Mill Co. v. Walsh, 108 Mo. 277, 18 S. W. 904, 32 Am. St. Rep. 600.