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. MARTIN'S SECURITIES Co., INC., Respondent, v. JAMES J. SEXTON and Others, as Commissioners of Taxes and Assessments of the City of New York, Appellants. (Two Proceedings.) Orders reducing assessments upon relator's property for the year 1932 unanimously affirmed, with costs. No opinion.