New York Court of Chancery December 7, 1844 (Rawson's Administratrix v. Copland)

The Assistant Vice-Chancellor.

The revised statutes provide that in suits brought by executors and administrators, demands existing against their testators or intestates, and-belonging to the defendant at the time of their death, may be set off by the defendant in the same manner as if the action had been brought by and in the name of the deceased. (2 R. S. 355, § 23.