“The proper general issue in debt on simple contracts and statutes is ‘nil debet,’ which is a formal denial of the debt. It denies not only the existence of any contract, but under it any matters in excuse or in discharge may also be shown.” Benjamin J. Shipman, Handbook of Common-Law Pleading § 184, at 327 (Henry Winthrop Ballantine ed., 3d ed. 1923).
nil debet
nil debet (nil deb-[schwa]t). [Latin “he owes nothing”] Hist. A general denial in a debt action on a simple contract.