
    Stephen T. Hosmer, Administrator of the Estate of Gen. Parsons, v. Brattle.
    It is the duty of commissioners on insolvent estates, to offset mutual debts between the creditors and the deceased, and to report the balance only, which they find due.
    Ebeor to reverse a judgment of the County Court in an action of debt by book, brought by said administrator against said Brattle; to which action said Brattle plead in bar, that upon the death of said Parsons his estate was represented insolvent, and commissioners were appointed to examine and allow the claims of the creditors; that said Parsons was indebted to him at his decease by note, the sum of £40 which he exhibited to said commissioners for allowance; that at the same time he was indebted to said Parsons by book, the -sum now in suit; that the commissioners offset said book-debt against said noto, and reported only the balance due on said note after deducting said book-debt.
    To which a special demurrer was given — 1st. That said commissioners had no right by law to make such offset. 2d. It does not appear, that the commissioners examined the hooks or that said administrator was present. 3d. Said note could be contested at common law by tbe administrator notwithstanding its being allowed by tbe commissioners, and so nonconstat, that anythmg is due'on said note.
   Judgment of tbe County Court — That tbe plea in bar was sufficient. Tbe same matters were assigned for error which were contained in tbe special demurrer.

Judgment — That there is nothing erroneous in tbe judgment complained of. It is tbe province of tbe commissioners to offset counterclaims, between tbe creditors and tbe deceased, and to report only tbe balance they find due. Tbe administrator may contest tbe note at common law, notwithstanding such offset; and if tbe note is avoided then tbe remedy will be clear for tbe plaintiff to recover tbe book-debt.  