And whereas the provision for setting mutual debts one against the other, is highly just and reasonable at all times; be it therefore further enacted by the authority aforesaid, that the said clause in the said first recited Act, for setting mutual debts one against the other, shall be and remain in full force for ever.

And be it further enacted and declared by the authority aforesaid, that by virtue of the said clause in the said first recited Act contained, and hereby made perpetual, mutual debts may be set against each other, either by being pleaded in Bar, or given in evidence on the general issue, in the manner therein mentioned, notwithstanding that such debts are deemed in law to be of a different nature; unless in cases where either of the said debts shall accrue by reason of a penalty contained in any bond or specialty; and in all cases where either the debt for which the action hath been or shall be brought, or the debt intended to be set against the same hath accrued, or shall accrue, by reason of any such penalty, the debt intended to be set off, shall be pleaded in Bar, in which plea shall be shewn how much is truly and justly due on either side; and in case the plaintiff shall recover in any such action or suit, judgment shall be entred for no more than shall appear to be truly and justly due to the plaintiff, after one debt being set against the other as aforesaid.