Massachusetts Statutes

§ 78 — Entry, writing or record made in regular course of business; impeachment

Massachusetts·Part III COURTS, JUDICIAL OFFICERS AND PROCEEDINGS IN CIVIL CASES·Title II ACTIONS AND PROCEEDINGS THEREIN·Ch. 233 WITNESSES AND EVIDENCE
Section 78. An entry in an account kept in a book or by a card system or by any other system of keeping accounts, or a writing or record, whether in the form of an entry in a book or otherwise, made as a memorandum or record of any act, transaction, occurrence or event, shall not be inadmissible in any civil or criminal proceeding as evidence of the facts therein stated because it is transcribed or because it is hearsay or self-serving, if the court finds that the entry, writing or record was made in good faith in the regular course of business and before the beginning of the civil or criminal proceeding aforesaid and that it was the regular course of such business to make such memorandum or record at the time of such act, transaction, occurrence or event or within a reasonable time therea

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