Title 9, Chapter 13, Section 76
( 9-13-76)
In all cases of mutual debts and setoffs where the jury finds a
balance for the defendant, the defendant may enter judgment for the
amount and take out execution in the manner as plaintiffs may do by
this Code, provided that the defendant at the time of filing his
answer files therewith a true copy or copies of the subject matter
of such setoffs. | 
