Maine Code § 16-356

Accounts admissible though hearsay or self-serving
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An entry in an account kept in a book or by a card system or by any other system of keeping
accounts shall not be inadmissible in any civil 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 was made in
good faith in the regular course of business and before the beginning of the civil proceeding. The court
in its discretion, before admitting such entry in evidence, may, to such extent as it deems practicable or
desirable but to no greater extent than the law required before June 30, 1933, require the party offering
the same to produce and offer in evidence the original entry, writing, document or account from which
the entry offered or the facts therein stated were transcribed or taken, and to call as his witness any
person who made the entry offered or the original or any other entry, writing, document or account
from which the entry offered or the facts therein stated were transcribed or taken or who has personal
knowledge of the facts stated in the entry offered.

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