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 -
off SET -
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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