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. THE LEHIGH VALLEY RAILWAY COMPANY and Another, Respondents, v. Z.H. HANEY and Others, as Assessors of the Town of Phelps, Ontario County, New York, Appellants. (Order Re Writ of Certiorari Issued September 28, 1937.) Same decision and like cause of action as in companion case of People ex rel. Lehigh Valley R. Co. v. Vincent ( ante, p. 947).