In People v. Corey (157 N.Y. 332 [1898]), the Court held the Code of Criminal Procedure had not abolished the dying declaration exception, which allowed such statements "in evidence for time out of mind." (Id. at 347-348.) "Dying declarations are received from necessity, in order to prevent a failure of justice, upon the theory that the belief of impending death is equivalent to an oath." (Id. at 349.) But, said the Court, the admissibility is based on belief of responsibility after death, "all men, however, do not entertain that belief." (Id.) Cross-examination "is quite as essential in the process of eliciting the truth as the obligation of an oath." (Id.) Telling the jury that a declaration is to "receive as much credit as testimony given under oath in an open court is erroneous." (Id.)