Except as provided in the Uniform Commercial Code [Chapter 55 NMSA 1978], accounts duly verified by the oath of the party claiming the same, or his agent, and promissory notes and other instruments in writing, not barred by law, are sufficient evidence in any suit to enable the plaintiff to recover judgment for the amount thereof, unless the defendant or his agent denies the same under oath.
History: Laws 1880, ch. 5, § 18; C.L. 1884, § 1878; C.L. 1897, § 2931; Code 1915, § 2176; C.S. 1929, § 45-603; 1941 Comp., § 20-207; 1953 Comp., § 20-2-7; Laws 1961, ch. 96, § 11-103.
ANNOTATIONSCross references. — For admissibility of evidence in civil actions in district courts, see Rule 11-101 NMRA et seq.
Section held unconstitutional. — Because this section prescribes an evidentiary rule of practice or procedure, an area constitutionally within the power of the supreme court and not the legislature, this section is unconstitutional. Miller & Assocs., Ltd. v. Rainwater, 1985-NMSC-001, 102 N.M. 170, 692 P.2d 1319.
Law reviews. — For annual survey of New Mexico commercial law, see 16 N.M.L. Rev. 1 (1986).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 1 Am. Jur. 2d Accounts and Accounting § 12 et seq.
Accounts receivable: sufficiency of evidence as to items included in "accounts receivable" under contract selling, assigning, pledging, or reserving such items, 41 A.L.R.2d 1395.
1 C.J.S. Account, Action on §§ 33 to 43.