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

Judgment reversed.

In the case of the same plaintiff against one of the same defendants, William Corlies, the Court reversed the judgment for the same cause.