Ness v. Cowdery

Ellis, J.-

The action was upon a promissory note. What the consideration for the note was is for the present immaterial. The briefs of counsel for the respective parties agree that the case was tried on the declaration and defendant’s third additional plea. . That plea was one of “set off and recoupment,” see Chapter 14823, Laws 1931, and took the form of a declaration against the plaintiff in general as-sumpsit “for money received by the plaintiff for the use of the defendant.” Archbold’s Nisi Prius 168.

At common law set-off was not allowable as a defense but after the Statute-8. Geo. 2, c.…