Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. SARANAC LAND AND TIMBER COMPANY, Appellant, v. JAMES A. ROBERTS, as Comptroller of the State of New York, Respondent. (Actions Nos. 1 and 2.) Orders modified by allowing costs of last reference to plaintiff, and as modified affirmed, with ten dollars costs and disbursements to appellant. No opinion.