Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. ROGERS PEET COMPANY, Appellant-Respondent, against WILLIAM W. MILLS et al., as Tax Commissioners of the City of New York, Respondents-Appellants. [479-485 5th Ave., 1-7 E. 41st St., 14-16 E. 42nd St., Borough of Manhattan.] Order unanimously affirmed. No opinion.