Icr  V.  Exchange  Bank,  4  Pa.  St.  32.     See  474;  Shaw  v.  Gookin,  7  N.  H.  19;  Hills
also  Dorsheimer  v,  Bucher,  7  S.  &  R.  (Pa.)  v.  Tallman,  21  Wend.  (N  Y.)  674;  Mead
9.  V.  Merritt,  2  Paige  (N.  Y.),  402;  Irving  v.
Funeral  expenses  have  been  allowed  as  Dekay,  10  Paige  (N.  Y.j,  319;  Pitkin  v,
a  set-off  to  an  action  by  the  administrator  Pitkin,   8    Conn.   325 ;    Wolfersberger  v.
for  a  debt  due  the  intestate.     Adams  v,  Bucher,  10  S.  &  R.  (Pa.)  10.
Butts,  1*6  Pick.  (Mass.)  343.  The  pijnciple  applies  in  every  instance
Also  to  an  action  by  the  administrator  where  the  executor  or  administrator  could
for  a  debt  due  the  intestate  which  became  have  sued  in  his  own  right,  although  the
due  in  his  own  time.     Patterson  v.  Patter-  suit  may  have  actually  been  brought  in  his
son,  59  N.  Y.  574.  representative  capacity;    Mercien  v.  Smith,
But  debts  due  by  the  deceased  in  his  2  Hill  (N.  Y),  210;  Fry  7'.  Evans,  8  Wend,
lifetime  cannot  be  set  off  against  demands  (N.  Y.)  230;  Shipman  z/.  Thompson,  Willes

373


B«ma^M.  EXECUTORS  Aetiou  at

(8)  Admissions,  —  See  Declarations.
Admissions  made  by  an  executor  or  administrator  before  he
became  clothed  with  the  powers  of  his  ofHce  are  not  evidence
against  him  in  an  action  brought  by  or  against  him  in  his  repre>
sentative  capacity ;  *  otherwise  if  made  afterwards.*

(9)  Costs.  —  See  Costs,  §  IV.  3.^

(Eng.),  103.      Compare   Wolfersberger  v,  equity  for  an  injunction.     Wms.  Exrs.  (7th

Bucher,  10  Ser.  &  R.  (Pa.)  10.  £ng.  ed.)  1878.
