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Defence by way of Set-off.
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XL. In any Case in which there are mutual Debts between the Plaintiff and Defendant, or if either Party sue or be sued as Executor or Administrator where there are mutual Debts between the Testator or Intestate and either Party, One Debt may be set off against the other, and such Matter may be pleaded in bar of the Action, or of the further Maintenance thereof, or so much of the Debt as it covers, and the Account upon which it became due shall be alleged as in a Summons and Plaint for the same Debt.
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