delivered the opinion of the court.

The appellees, as administrators^ declared in assumpsit against the appellant, for the making, by their intestate, a quantity of powder for him, under a special agreement between them. To which the appellant plead the general issue, with notice to setoff an account annexed thereto for ⅛ quantity of salt-petre, brimstone, &c. charged to intestate at stipulated prices. This account the court, upon a motion for that purpose, excluded. To that opinion the appellant excepted, and has appealed to this court.

Mutual subsisting assumpsits for the payment of money, may, properly, be set-off under the general issue, with notice of the set-off. Whether the account offered is of that *42character, or constituted a part of the agreement declared otl-> was, we apprehend, the subject of evidence; and ought not, therefore, to have been excluded by the court from what appears on its face.

The judgment must, therefore, be reversed, with costs against the assets, &c. and the cause remanded for a new trial.