This is an appeal from the Circuit Court of DeSoto County holding that the L. & M. Construction Company, *807a partnership, was not subject to taxation on certain personal property in DeSoto County, Mississippi.

This Company is a non-resident domiciled in the State of Tennessee, and the facts are comparable with those of No. 41-831, The State of Mississippi v. Dixie Contractors, Inc., this day decided, and the decision therein is controlling in this case.

Affirmed.