— It hath been repeatedly adjudged that a plea of payment must be filed in order to let in a set-off. In this ease, not only no plea hath been filed, but the account of the defendants is insufficient; a particular statement of their account should have been made out and delivered to the justice, and not the mere balance.

Judgment reversed.

*150Approved, Walton v. Corlies, Penn. 168.

Cited in McCormick v. Brookfield, 1 South. 71.