The indebtedness of E. F. Boyette to Farmers Warehouse, Inc., alleged in the answer, and relied upon by defendants as counterclaims against plaintiff, do not constitute counterclaims within the meaning of the statute. C. S., 521. Whether or not such indebtedness may be established and considered in determining the amount, if any, for which defendants are liable to plaintiff, cannot now be decided. The decision must be reserved until the facts with respect to such indebtedness have been found by the referee and reported, with his conclusions of law, to. the court. This is in effect the holding of the referee, as we construe his order. There is no error in the order as thus construed, and the judgment affirming same must be

Affirmed.