
    The R. M. Gilmour Manufacturing Co., Respondent, v. Harriet W. Johnson, Appellant.
    (Supreme Court, Appellate Term,
    April, 1908.)
    Limitation of actions — Revival of obligation — Acknowledgment and new promise — Nature of promise or acknowledgment — Limitation of amount.
    A written admission of indebtedness, which is relied upon to take the case out of the Statute of Limitations, must be taken with such claim of offset or counterclaim and limitation of the amount of liability as are coupled with the admission in the writing.
    Eeargument of an appeal from a judgment in favor of the plaintiff, rendered in the Municipal Court of the city of Hew York, second district, borough of Manhattan.
    
      Merle I. St. John, for appellant.
    Edmund T. Oldham, for respondent.
   Per Curiam.

This case comes before the court upon a reargument of the appeal herein. We have carefully reexamined the letters written by the defendant and which the plaintiff relies upon as' containing such an acknowledgment of the debt as would take it out of the Statute of Limitations, and we are satisfied that the letters do not contain any admission of indebtedness, except as such admissions are coupled with a claim of offset or counterclaim, and a denial of liability other than the amount for which judgment was offered. That being so, the judgment- appealed from must be modified by directing judgment for the plaintiff for $33.30, with costs in the court below up to the time the offer of judgment was made and costs to the defendant in that court after such offer and costs to the appellant in this court.

Present: Gildbbsleevb and Guy, JJ.

Judgment modified.  