or **SETS**, a term used by the farmers and gardeners to express the young plants of the white thorn and other shrubs, with which they use to raise their quick or quick-set hedges. The white thorn is the best of all trees for this purpose; and, under proper regulations, its sets seldom fail of answering the farmer's utmost expectations.

**Set-off**, in Law, is an act whereby the defendant acknowledges the justice of the plaintiff's demand on the one hand; but, on the other, sets up a demand of his own, to counterbalance that of the plaintiff, either in the whole, or in part; as, if the plaintiff sues for \( gl \), due on a note of hand, the defendant may set off \( gl \), due to himself for merchandise sold to the plaintiff; and, in case he pleads such set-off, must pay the remaining balance into court. This answers very nearly to the compensation or stoppage of the civil law, and depends upon the statutes 2 Geo. II. cap. 22, and 8 Geo. II. cap. 24.