By the Court.
— 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.
Approved, Walton v. Corlies, Penn. 168.
Cited in McCormick v. Brookfield, 1 South. 71.