294 P. 1020 E.W. PARKS, Appellant, v. AUGUST LEPLEY, Respondent. No. 22370. Department Two.The Supreme Court of Washington. January 9, 1931. [1] GARNISHMENT (32-2, 35) — SET-OFF AND COUNTERCLAIM (7) — LIABILITY OF GARNISHEE — NATURE OF DEBT. A lessee is entitled to set off taxes and assessments payable by the lessor against rentals due, […]