As Hearsay

Receipts received and maintained by a business have been held admissible hearsay under the business records exception where they were of a type regularly received, maintained and relied upon.{footnote}United States v. Pfeiffer, 539 F.2d 668, 670-71 (8th Cir. 1976)(shipping receipts receipts received).{/footnote}

West sec. 318 (5)