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setoff n. 襯托物,競爭,媲美 襯托物,競爭,媲美 setoff n 1: structure where a wall or building narrows abruptly [ synonym: { set- back}, { setoff}, { offset}] Set- off \ Set"- off`\, n. [ Set off.] 1. That which is set off against another thing; an offset. [ 1913 Webster] I do not contemplate such a heroine as a set- off to the many sins imputed to me as committed against woman. -- D. Jerrold. [ 1913 Webster] 2. That which is used to improve the appearance of anything; a decoration; an ornament. [ 1913 Webster] 3. ( Law) A counterclaim; a cross debt or demand; a distinct claim filed or set up by the defendant against the plaintiff' s demand. [ 1913 Webster] Note: Set- off differs from recoupment, as the latter generally grows out of the same matter or contract with the plaintiff' s claim, while the former grows out of distinct matter, and does not of itself deny the justice of the plaintiff' s demand. Offset is sometimes improperly used for the legal term set- off. See { Recoupment}. [ 1913 Webster] 4. ( Arch.) Same as { Offset}, n., 4. [ 1913 Webster] 5. ( Print.) See { Offset}, 7. [ 1913 Webster] Syn: { Set- off}, { Offset}. Usage: Offset originally denoted that which branches off or projects, as a shoot from a tree, but the term has long been used in America in the sense of set- off. This use is beginning to obtain in England; though Macaulay uses set- off, and so, perhaps, do a majority of English writers. [ 1913 Webster]
Offset \ Off" set`\, n. [ Off set. Cf. { Set- off}.] In general, that which is set off, from, before, or against, something; as: [ 1913 Webster] 1. ( Bot.) A short prostrate shoot, which takes root and produces a tuft of leaves, etc. See Illust. of { Houseleek}. [ 1913 Webster] 2. A sum, account, or value set off against another sum or account, as an equivalent; hence, anything which is given in exchange or retaliation; a set- off. [ 1913 Webster] 3. A spur from a range of hills or mountains. [ 1913 Webster] 4. ( Arch.) A horizontal ledge on the face of a wall, formed by a diminution of its thickness, or by the weathering or upper surface of a part built out from it; -- called also { set- off}. [ 1913 Webster] 5. ( Surv.) A short distance measured at right angles from a line actually run to some point in an irregular boundary, or to some object. [ 1913 Webster] 6. ( Mech.) An abrupt bend in an object, as a rod, by which one part is turned aside out of line, but nearly parallel, with the rest; the part thus bent aside. [ 1913 Webster] 7. ( Print.) A more or less distinct transfer of a printed page or picture to the opposite page, when the pages are pressed together before the ink is dry or when it is poor; an unitended transfer of an image from one page to another; called also { setoff}. [ 1913 Webster PJC] 8. See { offset printing}. [ PJC] { Offset staff} ( Surv.), a rod, usually ten links long, used in measuring offsets. [ 1913 Webster] 87 Moby Thesaurus words for " setoff": abatement, agio, allowance, antipode, antipodes, antipole, antithesis, antonym, balance, ballast, bank discount, breakage, cash discount, chain discount, charge- off, concession, consideration, contra, converse, counter, counterbalance, countercheck, counterpoint, counterpoise, counterpole, counterterm, counterweight, cut, deduction, depreciation, discount, drawback, equipoise, equivalent, foil, give- and- take, impress, impression, imprint, inverse, kickback, letterpress, mackle, makeweight, obverse, offcut, offprint, offset, opposite, opposite number, outset, outsetting, outstart, penalty, penalty clause, percentage, premium, price reduction, price- cut, print, quid pro quo, rebate, rebatement, reduction, refund, reissue, reprint, reverse, rollback, salvage, setout, something of value, stamp, start, start- off, starting, takeoff, tare, the contrary, the other side, time discount, tit for tat, trade discount, tret, underselling, vis- a- vis, write- offSET- OFF, contracts, practice. Defalcation; ( q. v.) a demand which a defendant makes against the plaintiff in the suit for the purpose of liquidating the whole or a part of his claim. 2. A set- off was unknown to the common law, according to which mutual debts were distinct and inextinguishable except by actual payment or release. 1 Rawle' s R. 293; Babb. on Set- off, 1. 3. The statute 2 Geo. II., c. 22, which has been generally adopted in the United States with some modifications however, allowed, in cases of mutual debts, the defendant to set his debt against the other, either by pleading it in bar, or giving it in evidence, when proper notice had been given of such intention, under the general issue. The statute being made for the benefit of the defendant, is not compulsory; 8 Watts, R. 39; the defendant may Waive his right, and bring a cross action against the plaintiff. 2 Campb. 594; 5 Taunt. 148; 9 Watts, R. 179 4. It seems, however, that in some cases of intestate estates, and of insolvent estates, perhaps owing to the peculiar wording of the law, the statute has been held to operate on the rights of the parties before action brought, or an act done by either of them. 2 Rawle' s R. 293; 3 Binn. Rep. 135; Bac. Ab. Bankrupt K. 5. Set- off takes place only in actions on contracts for the payment of money, as assumpsit, debt and covenant. A set- off is not allowed in actions arising ex delicto, as, upon the case, trespass, replevin or detinue. Bull. N. P. 181. 6. The matters which may be set off, may be mutual liquidated debts or damages, but unliquidated damages cannot be set off. 1 Black. R. 394; 2 John. 150; 8 Conn. 325; 1 McCord, 7; 3 Wend. 400; 1 Stew. & Port. 19; 2 Yeates, 208; 1 Sumn. 471; 2 Blackf. 31; 1 A. K. Marsh. 41; 6 Halst. 397; 5 Wash. C. C. 232 3 Bibb, 49; 2 Caines, 33. The statutes refer only to mutual unconnected debts; for at common law, when the nature of the employment, transaction or dealings necessarily constitute an account consisting of receipts and payments, debts and credits, the balance only is considered to be the debt, and therefore in an action, it is not necessary in such cases either to plead or give notice of set- off. 4 Burr. 2221. 7. In general, when the government is plaintiff, no set- off will be allowed. 9 Pet. 319; 4 Dall. 303. See 9 Cranch, 313; Paine, 156. But when an act of congress authorizes such set- off, it may be made. 9 Cranch, 213. 8. Judgments in the same rights may be set off against each other at the discretion of the court. 3 Bibb 233; 3 Watts 78; 3 Halst. 172; 4 Hamm. 90; 1 Stew. & Port. 24; 7 Mass. 140, 144; 8 Cowen 126. Vide Compensation; also Montagu on Set- off; Babington on Set- off; 3 Stark. Ev. h. t.; Amer. Dig. h. t.; Whart. Dig. h. t.; 3 Chit. Bl. Com. 304, n.; 1 Chit. Pl. Index, h. t.; 8 Vin. Ab. 556; Bac. Ab. h. t. 1 Sell. Pr. 321; 5 Com. Dig. 595; 6 Id. 335; 7 Id. 336; 8 Id. 927; Chit. Pr. Index, h. t.; Bouv. Inst. Index, h. t. Vide Factor.
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