Citation Codes Equivalent Citations citation codes Attorney(S) William E. Sims Charles M. Kritzman for Hamilton Ward, Attorney-General ( Henry S. Manley of counsel), for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. THE ROYAL BANK OF CANADA, Appellant, v. MICHAEL F. LOUGHMAN et al., as Commissioners of Taxes of the State of New York, Respondents. Order affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., POUND, CRANE, KELLOGG, O'BRIEN and HUBBS, JJ. Not sitting: LEHMAN, J.