Estate of Taylor

Cope, J. concurring.

After a careful reexamination of the question presented in this case, we adhere to the former opinion reported in 10 Cal. 482. That opinion was overlooked when the matter of Alderman’s Estate was before the Court, and the position taken in the latter case, that the administrator, holding a debt against the estate of his intestate, can pay him'self and claim a credit when he has never presented his claim for allowance to the Probate Judge, cannot be sustained under our statute. “All persons having claims ” against the deceased must present them for allowance—the executor or…