If either party sue or be sued as an executor or administrator, and there are mutual debts or credits or other claims between his or her testator or intestate and the other party, 1 debt or credit may be set off against the other and a counterclaim may be asserted as in other actions.
Code 1852, § 2328; Code 1915, § 4189; 37 Del. Laws, c. 264, § 2; Code 1935, § 4668; 10 Del. C. 1953, § 3913; 70 Del. Laws, c. 186, § 1.
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