| Miss. | Apr 15, 1905
delivered the opinion of the court.
This case is controlled by the cases of Yale v. Taylor, 63 Miss., 598" date_filed="1886-04-15" court="Miss." case_name="Yale v. Taylor Manufacturing Co.">63 Miss., 598; Willis v. Memphis Grocery Co., 19 South. Rep., 101. Code 1892, § 4234, has no reference to a person transacting business solely as an insurance agent. The office furniture and fixtures used in such insurance business are not subject to the provisions of that section.
'Affk'med.