Auditor General v. Board of Supervisors , 73 McGrath 182 ( 1889 )

To compel respondents to levy a tax for tbe amount due tbe State from said county.

Granted January 11, 1889.

Tbe board insisted upon its right to set off a sum claimed by it to be due. from tbe State.

TIeld, that a set-off is in its nature in assumpsit, and tbe right to make it is only an irregular form of action against tbe State.