1106
Walker v. Allred.
[179
and regularly and legally elected to the office of sheriff of the said county of Carroll, and thereupon received a certificate of election from the legally constituted authorities, and thereafter received from the Governor of the State a commission as such sheriff, and that he was duly qualified as such sheriff, and that he duly filed bond as such, and that the bond as such sheriff was approved by the proper authority. The court further finds that, by virtue of § 46 of article 7 of the Constitution of the State of Arkansas, the sheriff is not the collector of taxes as a result of the act No. 32 passed by the General Assembly of 1897. Said act created the office of tax collector of Carroll County, Arkansas, find that the defendant, E. O. Allred, was on the 6th day of November, 1928, duly elected as such tax collector, said that he was so certified as such collector by the election commissioners of Carroll County, Arkansas, and that he was duly commissioned as such collector by the Governor and Secretary of State of Arkansas, and as such is not a usurper of the office of collector, but is the legal authorized tax collector of Carroll County, Arkansas, since act No. 32 passed at the General Assembly of 1897 is still in force and effect, and that same has not been repealed as relates to the office of tax collector. It is therefore considered, ordered and adjudged that the complaint of the plaintiff, Jack Walker, be and the same is hereby dismissed, and that the defendant; E. O. Allred, be given judgment for his costs herein expended."
Appellant filed his motion for a new trial, setting up therein that the court erred in declaring act No. 32 of the General Assembly of 1897 still in force, and that it had not been repealed, and that the court erred, in declaring that the sheriff of Carroll County, plaintiff below and appellant here, is not the collector of taxes of said County. This motion was overruled by the court, and the plaintiff has prosecuted his appeal therefrom.
Learned counsel for the appellee point out the fact that no testimony was taken or statement of facts agreed
