Executions in which the creditor in one is debtor in the other in the same right and capacity shall be set off by the officer to whom one of the executions is delivered and the other shall be tendered, and the officer shall return both executions satisfied, so far as the setoff will extend.
RSA 527:16
RS 194:1. CS 207:1. GS 216:15. GL 235:15. PS 231:15. PL 343 :16. RL 399:16.