This case is governed by Gaverly v. Bushee, 1 Allen, 292. After the defendant filed its declaration in set-off, both parties were actors, the plaintiff to establish his claim declared on, and the defendant to establish its claim in set-off. The result of the case is that neither party has succeeded in proving his claim, and neither is entitled to costs as the prevailing party. Lapham v. Norris, 10 Cush. 312.

Judgment affirmed.