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.