Sec 1030

From the nature of the case there can be no set-oft in a proceeding in rem,-5 and a foreclosure suit is a proceeding in rem.6 Tax procedure falls within the same category.7 Hence a debt due to a municipal corporation for taxes cannot be offset by a debt due by the corporation.8 But to a scire facias on a mechanic's lien the contractor may set off a debt against the plaintiff.9

No set-off in proceedings in rem.

1 Supra, sec 1016; Leake, ut supra; Norris V. Sharp, 65 Ind. 47; Devries V. Warren, 82 N. C. 356; Bryce V. Parker, 11 S. C. 337; Mobile R. R. V. Clan-ton, 59 Ala. 392.

2 Troubat & Haly's Pract. (Bright-ly's ed.) sec 550, citing Carman V. Ins. Co., 6 W. & S. 155; Ellmaker V. Ins. Co., 6 W. & S. 439; Shoup V. Shoup, 15 Penn. St. 361; Speers V. Sterrett, 29 Penn. St. 192; Hunt V. Gilmore, 59 Penn. St. 450; Halfpenny V. Bell, 82 Penn. St. 128; Biswanger V. Stocker, 2 Weekly Notes, 407; Domestic S. M. Co. V. Saylor, 86 Penn. St. 287.

3 Thomas V. Shoemaker, 6 W. & S. 179; Brown V. Bank, 72 Penn. St. 209; Lucas V. Bank, 78 Penn. St. 228.

4 Kachlin V. Mulhollon, 2 Dall. 237; S. C, 1 Yeates, 571; Cornell V. Green, 10 S. & R. 14; Wright V. Smyth, 4 W. & S. 527; Charlton V. Alleghany City, 1 Grant, 208; Thomson's Est., 5 Weekly Notes, 14.

5 See Johnson V. Lyttle, L. R. 5 C. D. 692, cited supra, sec 1014.

6 Parker V. Hartt, 32 N. J. Eq. 223, 844.

7 Hoffmire V. Rice, 22 Kan. 749; Nebraska City V. Nebraska Gas Co., 9 Neb. 339.

8 New Orleans V. Davidson, 30 La. An. part i. 541.

9 Gable V. Parry, 13 Penn. St. 181.