from
Bouvier's Law Dictionary, Revised 6th Ed (1856)
IMMATERIAL ISSUE. One taken on a point not proper to decide the action; for
example, if in an action of debt on bond, conditioned for the payment of ten
dollars and fifty cents at a certain day, the defend ant pleads the payment
of ten dollars according to the form of the condition, and the plaintiff,
instead of demurring, tenders issue upon the payment, it is manifest that,
whether this issue be found for the plaintiff or the defendant, it will
remain equally uncertain whether the plaintiff is entitled to maintain his
action, or not; for, in an action for the penalty of a bond, conditioned to
pay a certain sum, the only material question is, whether the exact sum were
paid or not, and the question of payment of a part is a question quite
beside the legal merits. Hob. 113; 5 Taunt. 386.