A counterclaim or cross-demand; a claim or demand which the defendant in an action sets off against the claim of the plaintiff, as being his due, where: he may extinguish the plaintiff’s demand, either in whole or in part according to the amount of the set-off. See In re Globe Ins. Co., 2 Edw. Ch. (N. Y.) 027; Sherman v. Hale, 70 Iowa, 383, 41 N. V. 48; Naylor v. Smith, 03 N. J. Law, 590. 44 Atl. 049; Hurdle v. Hanner, 50 N. C. 300; Wills v. Browning, 00 Ind. 149. Set-off is a defense which goes not to the justice of the plaintiff’s demand, but sets up a demand against the plaintiff to counterbalance his in whole or in part Code Ga. 1882,