Citation Codes Equivalent Citations citation codes Attorney(S) Archibald R. Watson, Corporation Counsel ( Curtis A. Peters R.M. de Acosta of counsel), for Roy C. Gasser Henry B. Anderson for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. HENRY W. POOR et al., as Trustees of Gramercy Park, Respondents, v. JAMES L. WELLS et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants. Order affirmed, with costs, on opinion of DOWLING, J., below. Concur: CULLEN, Ch. J., GRAY, HAIGHT, VANN, WERNER, WILLARD BARTLETT and CHASE, JJ.