The trial judge excluded the verified statement offered by plaintiff apparently upon the theory that it was not in the proper form. C. S., 1789, was'enacted for the purpose of facilitating the proof of claims specified in the statute. As an itemized verified statement of account is only an ex parte statement, the courts have held that the statute should be strictly construed. Nall v. Kelly, 169 N. C., 717, 86 S. E., 627. Furthermore, the person who verifies the account is to be treated as a witness pro tanto, and hence the verification must be made by a person who would be a competent witness if called at the trial to testify with respect to the transaction.
The original record in Worthington v. Jolly, 174 N. C., 266, 93 S. E., 776, discloses an affidavit as follows: “T. J. Worthington, being duly *771sworn, says that he is one of the plaintiffs, and that the foregoing account against Titus Jolly is correct and just, and that the same was the goods delivered to Edgar Summerell upon the order of Titus Jolly, and that he is now due $90.59 upon said account.” The said affidavit was approved by this Court.
The affidavit in the case at bar is almost in the identical language of the one in Lloyd v. Poythress, 185 N. C., 180, 104 S. E., 166. There were two dissenting opinions in that case, but no attack was made upon the regularity of the affidavit. Indeed, an examination of all the opinions filed would indicate that the evidence was in proper form, but that the person who made the affidavit- was not otherwise qualified to testify concerning the transaction.
The defendants rely upon Nall v. Kelly, supra. While there are certain expressions in that case that apparently support the defendants’ contention, an examination of the opinion discloses that the competency as a witness, of the person making the affidavit was the real question in the case. Furthermore, there was nothing to indicate that the plaintiff in the case had any personal knowledge of the transaction. In the case at bar the person making the affidavit declares therein “that he is familiar with the books and business of said Endicott-Johnson Corporation.” Hence it cannot be said as a matter of law that the affiant had no personal knowledge of the transaction.
We are of the opinion and so hold, that the verified itemized statement was admissible in evidence.
New trial.