Citation Codes Equivalent Citations citation codes Advocates Alfred A. Gardner Joseph F. Keany for Thomas Carmody, Attorney-General ( William A. McQuaid of counsel), for state board of tax commissioners, Archibald R. Watson, Corporation Counsel ( Curtis A. Peters, Addison B. Scoville William J. Clarke of counsel), for city of New York, See more information ... Smart Summary Please sign up to generate summary. OPINION THE PEOPLE OF THE STATE OF NEW YORK ex rel. NEW YORK AND ROCKAWAY BEACH RAILWAY COMPANY, Appellant, v. THE STATE BOARD OF TAX COMMISSIONERS, Respondent. THE CITY OF NEW YORK, Inter Order affirmed, with costs; no opinion. Concur: CULLEN, Ch. J., GRAY, WILLARD BARTLETT, HISCOCK, CHASE, COLLIN and MILLER, JJ.