Mr. Justice Peckham,
after stating the case, delivered the opinion of the court.
It is quite questionable whether section 30 of the act incorporating the Memphis Life and General Insurance Company grants to that company any immunity from taxation. Without discussing or. deciding that question, however, we think that,, assuming the exemption to exist in favor of that company, it did not pass to the Home Insurance Company by virtue of the fourteenth section of the act of 1858, above quoted. We think the words contained in that section, referring to the Memphis Life and General Insurance Company, are of no broader significance than those referred to in the case of Memphis v. The Phoenix Insurance Company, just decided. Upon authority of that case, therefore, this judgment must be
Affirmed.