Citation Codes Equivalent Citations citation codes Attorney(S) William P. Burr, Corporation Counsel ( William H. King Isaac Phillips of counsel), for Harold Swain for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. J. ROMAINE BROWN, Respondent, v. LAWSON PURDY et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants. Order affirmed, with costs, on opinion of SHEARN, J., below. Concur: HISCOCK, Ch. J., CHASE, HOGAN, CARDOZO, POUND, McLAUGHLIN and ANDREWS, JJ.