Citation Codes Equivalent Citations citation codes Attorney(S) Howard E. Reinheimer for John J. Bennett, Jr., Attorney-General ( Joseph M. Mesnig of counsel), for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. ELMER L. RICE, Appellant, against MARK GRAVES et al., as Tax Commissioners of the State of New York, Respondents. Order affirmed, with costs; no opinion. Concur: CRANE, Ch. J., LEHMAN, O'BRIEN, HUBBS, CROUCH, LOUGHRAN and FINCH, JJ.