A legatee or owner of a distributive share in an estate may set off such share against a judgment against him unless special reason exists requiring the collection of the judgment. (Civil Code 1895, § 3752; Civil Code 1910, § 4346; Code 1933, § 20-1307.) History of Code section. — This Code section is derived from the decision in Dorsey v. Simmons, 49 Ga. 245 (1873).