He referred to Glennie v. Imri (1839), 3 Y. & C. Ex. 436, 160 E.R. 773, which he said had been decided on the equity side of the Court of Exchequer long before the days of O. 14 setting out the principle that when the object was to reduce the amount of a bill of exchange by damages claimed for alleged breach of contract, that was not a subject of set-off at law, and thus could not be the subject of an account in equity: "Courts of Equity will not take an account of debts one way and damages the other."
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