Upon the petition of appellant for a hearing by this court of this cause after decision by the district court of appeal, third appellate district, Plummer, J., writing the opinion, an order of transfer was duly made and the cause is now before us for decision. We have given further consideration to the opinion and decision rendered by said district court of appeal, and have become satisfied that its decision correctly interprets and applies the law by which cases of this character must be ruled. We, therefore, adopt practically the entire opinion as prepared by the said district court of appeal as our opinion, adding thereto brief observations which seem pertinent in view of the arguments contained in the petition for a hearing filed in this court. The opinion follows.:

There can be no doubt that some of appellant’s contentions are given more than a mere show of color by certain earlier decisions of this court, especially those rendered prior to the enactment of section 1639 of the Code of Civil Procedure, by the legislature of 1905 (Stats. 1905, p. 216), which provides for the settlement of a deceased executor’s accounts by the personal representative of such deceased executor. “Formerly,” as stated by the code annotations, “there was no way of settling such accounts except by suit in equity, which is expensive, unnecessary and less expeditious” than the mode proposed by said amendment. It is the trend of recent decisions to extend the jurisdiction of the probate court over such matters as are essentially involved in the probate and settlement of estates, especially where the subject matter has been in said court contested by all parties in interest. (Bauer v. Bauer, 201 Cal. 267, 770 , 771 [ 256 Pac. 822 ].) The amendment of 1905, section 1639 of the Code of Civil Procedure, illustrates the tendency of the legislature to extend the jurisdiction of the probate court over controversies where no legal right is curtailed by so doing, rather than to send the parties into a court of equity at much sacrifice of time and expense. The probate court “is the guardian of the estates of deceased persons and has control of the person appointed by it to administer the estate subject to review as provided by law. ... It is the duty of the court carefully to scrutinize the account and reject all claims of the executor illegal in themselves or unust in fact. ’ ’ (Estate of Randall, 188 Cal. 329 [ 205 Pac. 118 ].) By parity of reasoning it would be its duty to charge either or both executors with debts which they owe the estate and which have been omitted from the account irrespective of the causes of omission or the method by which such indebtednes may be brought to its notice.

The Estate of Walker, 125 Cal. 242 [ 57 Pac. 991 ], upon which appellant relies as an authority nullifying the provisions of section 1447 of the Code of Civil Procedure, does not do so. That case prescribes the formula as to the kind of judgment that should be rendered in case an administrator is a debtor of the estate he is administering. It does hold, however, that he “should be charged with the entire sum, including the debt due from himself and the decree should show what portion of that amount consisted of debts due from the administrator which he reported as cash on hand. Of course, if it appears that he actually has the money, this formula would be unnecessary. ’ ’ In the instant case, the executor, C. M. Clary, deceased, had earned a portion of his commission as an executor, which was due him from the estate. As Clary could not sue himself and as it was “his duty to collect the debt for the estate, he must be held officially liable for any money he could have so applied at any time during his official term. If he has not so applied it, he has not faithfully executed the duties of his trust according to law. ...” (Estate of Walker, supra.) It was C. M. Clary’s duty to report his indebtedness to the probate court and to have paid it, if it was possible for him to have done so. The commissions earned by him could and should have been applied to bis indebtedness. The fact that he died pending the administration of the estate did not affect the situation in any sense. Estate of Walker really supports respondent. All other points raised by appellant seem to be sufficiently disposed of by the opinion of the district court of appeal.

The order and decree appealed from are affirmed.

Richards, J., Shenk, J., Curtis, J., Preston, J., and Waste, C. J., concurred.