(after stating the case). The first exception was as to the admissibility of the question asked the witness Davis as to the purpose and object of giving the bill of sale. It had been introduced by the defendant himself, and the witness Davis was examined in relation thereto with the manifest purpose, as the examination shows, of contradicting his statement that the property at the time of the levy belonged to Davis & Son. It is con*160ceded that the property when levied on by the Sheriff was in the possession of Davis & Son, the defendants in the execution, and when it was sought to impeach the witness on cross-examination by asking him if he had not made the bill of sale to the bank, he had a right to explain, if he could, the apparent contradiction between the statement made on his examination in chief and the bill of sale, which he, himself, was called on to prove; and it was competent for the plaintiff in this action to enquire into the real nature of the transaction, and to show that the bill of sale, though absolute on its face, was intended as a security and void as against his judgments. However it might be in a controversy between the bank and Davis, as between the plaintiff and the defendant in this action, it was competent to show by parol that the bill of sale was not absolute, but only intended as a security. This, we think, has beén the law, certainly since Gregory v. Perkins, 4 Dev., 50; Dukes v. Jones, 6 Jones, 14.
As showing the character of the relation w^ich the defendants in the execution bore to the property, it was also competent to show their continuous possession of it up to the time of the levy, and that they had listed it for taxation and had paid the taxes, and that the bank, in which the defendant alleged the title to be, did not give it in for taxation, and for this purpose the tax returns were admissible. Austin v. King, 97 N. C., 339.
This disposes of the 2d exception.
The third exception is to the statement of W. B. Davis in regard to the notices received from the bank to pay interest. W. E. Davis had previously testified, without objection, to the same fact, and we cannot see how the notification by the bank that interest was due, and the payment of the interest upon such notification, can be considered as a mere declaration of the bank and therefore inadmissible as “hearsay” *161evidence, as insisted by counsel. The notification was an incident — the material fact was the payment of the interest— and that was competent.
Affirmed.