Books and papers as prima facie evidence: company and liquidator records create a rebuttable presumption in winding up disputes between contributories. Where a company is being wound up, the company's and the Company Liquidator's books and papers operate as prima facie evidence of the truth of matters recorded therein as between the contributories, creating a rebuttable evidential presumption that such records prove the facts they purport to show and placing the burden on opposing contributories to rebut those entries.