Tennessee § 24-5-107 - Sworn accounts.
Full text of Tennessee Tennessee Code Annotated § 24-5-107 — Sworn accounts., with citation guidance and answers to common questions.
§ 24-5-107. Sworn accounts.
An account on which action is brought, coming from another state or another county of this state, or from the county where suit is brought, with the affidavit of the plaintiff or its agent to its correctness, and the certificate of a state commissioner annexed thereto, or the certificate of a notary public with such notary public's official seal annexed thereto, or the certificate of a judge of the court of general sessions, with the certificate of the county clerk that such judge is an acting judge within the county, is conclusive against the party sought to be charged, unless that party on oath denies the account or except as allowed under subsection (b). The court shall allow the defendant orally to deny the account under oath and assert any defense or objection the defendant may have. Upon such denial, on the plaintiff's motion, or in the interest of justice, the judge shall continue the action to a date certain for trial. Code 1858, § 3780 (deriv. Acts 1819, ch. 25, § 1); Acts 1866-1867, ch. 30, § 3; 1879, ch. 40, § 1; 1903, ch. 33, § 1; Shan., § 5561; Code 1932, § 9732; Acts 1957, ch. 68, § 1; modified; impl. am. Acts 1978, ch. 934, §§ 22, 36; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 24-509; Acts 1995, ch. 519, § 1. Textbooks. Gibson's Suits in Chancery (7th ed., Inman), §§ 166, 503. Tennessee Jurisprudence, 1 Tenn. Juris., Accounts and Accounting, § 14; 25 Tenn. Juris., Witnesses, § 11. Law Reviews. Judicial Reform at the Lowest Level: A Model Statute for Small Claims Courts, Part III, 28 Vand. L. Rev. 747.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 24-5-107
What does Tennessee Code Annotated § 24-5-107 cover?
Section 24-5-107 ("Sworn accounts.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 24-5-107?
A common citation format is "Tennessee Code Annotated § 24-5-107" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 24-5-107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.