STATE Ex BETTMAN v. CANFIELD OIL CO

In the brief of counsel for plaintiff,considerable space is devoted to the question whether the facts stated in the defendant’s answer constituted in law or in equity a set-off or counter-claim. Section 11319 GC. defines a setoff.

Section 11317 GC. defines a counterclaim.

If the allegations of defendants answer are to be treated in the nature of a cross-demand, it is to say the least doubtful whether the above section embraces it within its terms. This cross-demand of defendant does not arise out of contract for it has been declared in Peter v. Parkerson, 85 OS. 36, that a tax is not a debt,…