Citation Codes Equivalent Citations citation codes Attorney(S) Ansley W. Sawyer Charles P. Spooner for relator, appellant Charles D. Newton, Attorney-General ( C.T. Dawes of counsel), for defendants, respondents See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. THE PIERCE-ARROW MOTOR CAR COMPANY, Appellant and Respondent, v. WALTER H. KNAPP et al., as Members of the State Tax Commission, et al., Respondents and Appellants. Order affirmed, without costs; no opinion. Concur: HISCOCK, Ch. J., CHASE, COLLIN, CARDOZO, McLAUGHLIN, CRANE and ANDREWS, JJ.