The appellant filed his action in the court below, setting up these facts, and further alleging that he was entitled by law to exercise the duties of tax collector, and that he bad duly qualified-as such; that appellee was attempting to hold and exercise the powers and duties of. tax collector; and prayed for judgment of ouster.
The appellee answered, admitting that the appellant was duly elected and qualified sheriff of Carroll County, but denied that by virtue of § 46, article 7, of the Constitution of the State of Arkansas, appellant was entitled, to exercise the duties of that office, and denied that he had taken the oath as the collector or filed bond required, or that such bond had been recognized or approved by the proper authorities. He denied that he had unlawfully usurped, or was unlawfully, attempting to usurp, said office, or to exercise its powers and duties et cetera. He alleged that act No. 32 of the Acts of the General Assembly of the State of Arkansas for the year 1897 created the separate office of tax collector for Carroll County, and that said act was in full force and effect at the date of the general election for 1928, at which election he was regularly elected tax collector, and that he was commissioned and qualified as such, and was and is entitled to said office and to perform the duties and receive, the emoluments thereof, and that said act had not been repealed.
The case was submitted to the court upon the complaint and answer, and the court rendered judgment, which, omitting the caption, is as follows:
"This cause came on for hearing, and the plaintiff, Jack Walker, appeared in person and by his attorney, and the defendant; E. O. Allred, appeared in person and by his attorney, and both announced ready for trial. The cause is submitted to the court upon the complaint of the plaintiff and the answer of defendant, and the court, being sufficiently advised as to both law and facts, finds: That Jack Walker was on the 6th day of November, 1928, at the general election in Carroll County, Arkansas, duly
