alleged action for the reformation of said instrument set forth in the amended answer did not accrue to the defendant, John H. Pinkham, within, the statutory period provided by law for proceedings for the reformation of instruments.” This is only the statement of a legal conclusion unaccompanied by the facts from which the conclusion is deduced; it is in effect an assertion that, in the opinion of the pleader, the appellee’s counter-claim is barred. It has often been held here and elsewhere that such an allegation tenders no issue and may be disregarded altogether. Barnes v. McMurtry, 29 Nebr., 178; Scroggin v. National Lumber Co., 41 Nebr., 195; Jenks v. Lansing Lumber Co., 97 Ia., 342; Eno v. Diefendorf, 102 N. Y., 720; Pope v. Andrews, 90 N. Car., 401. In Scroggin v. National Lumber Co., supra, which was an action to foreclose a mechanic’s lien, the answer stated: “That this suit was not brought within the time required by law, nor until after the so-called lien of plaintiff had expired by lapse of time.” ' Of this averment the court, speaking through Commissioner Irvine, said (p. 200): “The answer in this respect pleaded no facts. It simply averred that the suit was not brought within the time required by law, nor until after the lien had expired. These were statements of mere conclusions of law and not of any facts. Where a plea of the statute of limitations is required, the facts must, as in other cases, be pleaded and not the pleader’s conclusions of law. * The plaintiff in error, not having raised the defense by demurrer, was required to raise it by answer, and this being so; he was required to raise it by an answer which would have been sufficient against demurrer to the answer itself. We hold, therefore, that the defense of the statute, not being raised at all by demurrer or sufficiently by answer, was waived.” But if the statute of limitations had been prop-, erly pleaded, the plea could, under no circumstances, d.o more than defeat the counter-claim and bar affirmative relief; it could in no manner affect appellee’s right to act defensively and by proving his equitable ownership of