“ An injunction was granted, the defendant appeared and answered, first traversing the allegations to the bill, and for further answer set up the fact that another suit was pending in the same cause of action in which a decision of this court had been rendered, and moved to dissolve the injunction. Upon the hearing of the motion to dissolve, he offered in evidence, inter alia, the summons and the complaint in the former suit, and the opinion of this court, which the court refused to consider. ”

“ In his petition for rehearing, in that case, counsel for the appellee urged that the objection to the assessment 'chiefly relied upon' was that it was made by the assessor 'in the presence of and under the directions of the board.' There was nothing to prevent the assessor from making out his list in the presence of the county commissioners, or any one else, nor did the record disclose any proper or sufficient evidence that it was made under the directions of the board, for which reason it was not considered a good ground for rehearing. ”

“ They refer rather to cases where the new matter is not responsive to the allegations of the bill, and to new matter which is alleged by way of confession and avoidance; as where the alleged equities are admitted, and other facts are interposed by way of defense thereto. The plea of res judicata, filed herein, is responsive to the complaint. It concedes no equities whatever in the allegations of the complaint, but is an unequivocal denial of all the propositions upon which the complainant's equities rest. ”