The real matter in issue and on trial was the validity of the sale from the plaintiffs to Allen, the insolvent. It was upon this matter, that one of the plaintiffs was offered as a witness. The other party to that contract of sale was dead. The taking that was on trial was the taking by Allen under the contract of sale. The witness was clearly within the reason and purpose of the limitation of the statute, if not within the letter.

Exceptions overruled.