
    JANE PATTERSON, Executrix, etc., Respondent, v. WILLIAM PATTERSON, Appellant.
    Set-off— against executors — § 33, tide 3, chapter 6, pa/rt 3, Revised Statutes.
    
    In an action brought by an executor upon a cause of action arising after the decease of the testator, the defendant cannot set off a demand against the testator, even although such demand existed at the time of the testator’s death.
    In order to authorize such set-off, the demand must not only be sued by the executor, but it must be upon a cause of action which had accrued at the time of the decease of the testator or intestate.
    
    Appeal from a judgment in favor of plaintiff.
    
      John Townshend., for the appellant.
    
      Sterne Chittenden, for the respondent.
    
      
       Merritt v. Seaman, 6 Barb., 330; Id., 6 N. Y., 168, followed.
    
   Opinions by Daniels and Lawrence, JJ.

Davis, P. J., concurred.

Judgment affirmed.  