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Isaac L. Lyons v. Solomon S. Steele & Co.
Tbuly, J.,
delivered the opinion of the court.
This case is controlled by the cases of Yale v. Taylor, 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.
