If the witnesses, or any of them, reside or are beyond the limits of the United States, the instrument may be proved by two (2) subscribing witnesses before the same officers and tribunals who have authority out of the state to take the acknowledgment of the person who executed the same.
Code 1858, § 2052 (deriv. Acts 1839-1840, ch. 26, § 2); Shan., § 3727; Code 1932, § 7642; T.C.A. (orig. ed.), § 64-2306.