Henderson v. Whitinger

Action by the appellee, against the appellant, upon a promissory note, executed by the defendant to the plaintiff, for a part of the purchase-money for certain real estate sold by the plaintiff, as such administrator, to the defendant. Judgment for the plaintiff.

The land, at the time of the sale, was encumbered with certain taxes, which the defendant was compelled to pay, in order to save the land; and the question presented is, whether the defendant can set off the taxes, thus paid by him, against his note for the purchase-money. It does not appear clearly whether the taxes accrued before or…