Such set-off shall not be allowed in the following cases: 1. When the creditor in one of the judgments is not in the same capacity and trust as the debtor in the other. 2. When the sum due on the first judgment was lawfully and in good faith assigned to another person, before the creditor in the second judgment became entitled to the sum due thereon. 3. When there are several creditors in one judgment, and the sum due on the other is due from a part of them only. 4. When there are several debtors in one judgment, and the sum due on the other is due to a part of them only. 5. It shall not be allowed as to so much of the first judgment as is due to the attorney in that action for his or her fees and disbursements therein.
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