The precise question involved in this case upon a precisely similar state of facts was decided by this court in Atkins v. Churchill, 19 Conn., 394. It was there held that the set-off could not be allowed. No reason is suggested *408for a change, and even if it were proper to re-examine the point, we could have no doubt that the decision was correct.

We do not advise a new trial.

In this opinion the other judges concurred.