Citation Codes Equivalent Citations citation codes Attorney(S) Albert Ottinger, Attorney-General ( Henry S. Manley of counsel), for Henry M. Bellinger L.L. Osborn for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. NEW YORK TITLE AND MORTGAGE COMPANY, Respondent, v. STATE TAX COMMISSION, Appellant. THE PEOPLE OF THE STATE OF NEW YORK ex rel. BOWERY SAVINGS BANK, Respondent, Order in each case affirmed, with costs; no opinion. Concur: CARDOZO, Ch. J., CRANE, KELLOGG and O'BRIEN, JJ. Dissenting: POUND and ANDREWS, JJ. Absent: LEHMAN, J.