Citation Codes Equivalent Citations citation codes Docket Number No. 52. Advocates Same counsel as in No. 51. Judges Rufus Wheeler Peckham See more information ... Smart Summary Please sign up to generate summary. OPINION NEW YORK STATE v. BARKER (NO. 2). MR. JUSTICE PECKHAM delivered the opinion of the court. This case involves the taxes of 1897, and the same question in substance arises herein that has just been decided in the preceding case, and the judgment is, therefore, Affirmed.