#### Richland Milling Company, Appellant, v. Lane Brothers & Erwin, Appellees.

(Not to be reported in full.)

Abstract of the Decision.

1. Appeal and error, § 1787 * —when reversal proper. Failure on the part of the appellee to file a brief will cause a reversal under Rule 27 of the Appellate Court rules: ..

2. Set-óff and recoupment, § 14*—when account is not subject of set-off. An account due to two parties cannot be the subject of a set-off in an action against only one of said parties.

Appeal from the Circuit Court of Williamson county; the Hon. N. 0. Potteb, Judge, presiding. Heard in this court at the March term, 1917.

Reversed and remanded.

Opinion filed June 18, 1917.

Statement of the Case.

Action by the Richland Milling Company, a corporation, plaintiff, against Lane Brothers & Erwin, defendants, to recover on an amount for feed sold by plaintiff to defendants. Defendants interposed a plea of set-off exceeding plaintiff’s claim on an account for labor performed by defendants and another person, under a contract with plaintiff. From a judgment for $92.06 in favor of defendants, plaintiff appeals.

W. W. Skaggs and James O. Miller, for appellant.

No appearance for appellees.

*

See Illinois Notes Digest, Vols. XI to XV, and Cumulative Quarterly, same topic and section number.

Mr. Justice Higbee

delivered the opinion of the court.