Taggart v. Fox

11 Daly 159
CourtNew York Court of Common Pleas
DecidedJune 5, 1882
StatusPublished
Cited by7 cases

This text of 11 Daly 159 (Taggart v. Fox) is published on Counsel Stack Legal Research, covering New York Court of Common Pleas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Taggart v. Fox, 11 Daly 159 (N.Y. Super. Ct. 1882).

Opinion

Chables P. Daly, Chief Justice.

The plaintiff was allowed, under the defendants’ exception, to give his dajrbook and ledger in evidence in proof of the materials furnished to the defendants and the labor performed for them.

It was settled in Vosburgh v. Thayer (12 Johns. 461) and Case v. Potter (8 Johns. 211) that to entitle a party to give his books of account in evidence he must prove preliminarily—1st, that he had no clerk; 2d, that the books produced are the account books of the party; 3d, that some of the articles charged have been delivered; and, 4th, that he keeps fair and honest accounts, which must be proved by those who have settled with him; all of which being shown, they are admissible, but not as proof of a single charge or 'of money lent (Low v. Payne, 4 N. Y. 247 ; Corning v. Ashley, 4 Den. 354).

In Conklin v. Stamler (2 Hilt. 422) I pointed out how the usage arose in this state of allowing tradesmen’s books to be given in evidence in proof of the correctness of the charges contained in them, which was contrary to the common law; that it was the practice when New York and a part of New Jersey constituted the Dutch Colony of New Netherlands, to allow merchants and traders to exhibit their books in court when it was admitted that there had been dealing between the parties or that fact was proved, that the books were regularly kept, in the ordinary course of business, and that the articles, or some of them had been delivered. Where this appeared they were admitted in these Dutch Colonial tribunals as evidence of the correctness of the charges contained in them, additional weight being given to the entries if the merchant or trader was dead, or he- affirmed the correctness of the book by his oath (Daly’s Historical Sketch of the Judicial Tribunals of New [161]*161York, from 1623 to 1846, p. 16). This practice was continued after New York and New Jersey became English Colonies; and it was from these Dutch tribunals that it was introduced into the New England States (Beach v. Mills, 5 Conn. 496).

The question arose in Case v. Potter (supra) whether books of account kept by an intestate could be received as evidence of money lent, which had been admitted upon the trial, not as conclusive nor as sufficient evidence to authorize a recovery, but as evidence which the jury might consider in connection with other circumstances. On the review of the case it was held that the books would have been inadmissible if that objection had been taken on the trial; and the judgment was affirmed, there being other evidence that the loan had been made. Afterwards, in Vosburgh v. Thayer (supra), the point was directly raised, whether a butcher’s account book could be received in evidence as proof of delivery of meat by him to the defendant and his family, upon showing that the butcher had no clerk; that he was in the daily practice of supplying meat to customers; and proving by the evidence of those who had dealt with him, that he kept just and honest books of account; in which case the rule, as above stated, and which has since been followed, was laid down. The court was divided upon the question of the admissibility of this evidence, but the majority affirmed the judgment, because the usage, the origin of which was apparently unknown to-them, had been so long established that it was then too late to question the admissibility of this kind of evidence, though in conflict with the rule of the common law, and because they were impressed with the difficulty in many cases of proving a sale and delivery in the usual course of business. They recognized that in the New England States-this kind of evidence was allowed if the charges in the account book were sworn to by the party claiming the-benefit of such evidence, but held that they had no-authority to require, and could not admit, the oath of the party.

[162]*162In Conklin v. Stamler (supra) I was disposed to think that the reason which led the court to sanction this usage, —the difficulty in proving, in many cases, the sale and delivery of goods by a party in the ordinary course of business, who had no clerk,—was obviated. As parties are now allowed to testify in their own behalf, I thought that the books could now be used by a party so testifying to refresh his recollection, and that there was no further occasion to admit them as distinct and independent evidence. But in Tomlinson v. Borst (30 Barb. 42), this question was considered on appeal by the General Term of the Fourth District; and it was held that the practice of admitting books of account in evidence, under the rule adopted by the courts, had become too thoroughly engrafted on our system of jurisprudence to be broken up and destroyed, as the court expressed it, by judicial legislation; and, if done at all, that it should be by a legislative enactment; that there was nothing in the statute allowing parties to be witnesses in their own behalf, which contemplates the exclusion of books of account as evidence, where the facts could be proved by the party; and that the statute had not abrogated the law admitting them as evidence under the rules as formerly settled. And in Stroud v. Tilton (4 Abb. App. Dec. 324), the conclusion arrived at by the General Term of the Fourth District in this case was approved, the Court of Appeals declaring, in the opinion delivered as the opinion of the court, that the statute authorizing parties to testify in their own behalf has not deprived them of the right to introduce their books of account in evidence; and the law as thus interpreted has been followed by the Superior Court in Burt v. Wolf (38 Super. Ct. 263), the Superior Court, in that case, suggesting that the party can now supply the preliminary proof of the correctness of the books by his own oath, whenever it is made to appear that he has no clerk or that such clerk is dead. I do not understand, however, the decision of the Court of Appeals in Stroud v. Tilton to have gone that length; for the party proved, in that case, the correctness of his books, by those [163]*163who had settled with him, and by his own testimony that they contained his accounts with the defendant; that he believed the entries in them to be correct; that they were in the handwriting of his son, who had been his bookkeeper, and was then dead; that the work done was entered each day upon a slate by those doing it, or under whose eye it was done in the shop; that his son—the bookkeeper ■—entered the charges from day to day in the books and effaced them from the slate; and that the plaintiff believed that the items were correctly and fairly entered as to price, hours and. materials; that he knew the details when the charges were made, but could not remember them without the aid of the books. It does not appear that proof was given in that case, as required by the rule, that some of the articles charged had been delivered; but, perhaps, this was inferable from the plaintiff’s testimony, that he knew the details when the charges were made by his clerk, and that they were correctly entered.

If, then, as the Court of Appeals holds, the law allowing witnesses to testify in their own behalf has not deprived them of the right to introduce their books of account in evidence, or if, as Judge James expresses it in Tomlinson v.

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