Citation Codes Equivalent Citations citation codes Attorney(S) G.D.B. Hasbrouck for Edward C. Perkins J. Burnet Nash, for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. THE NIAGARA RIVER HYDRAULIC COMPANY, Respondent, v. JAMES A. ROBERTS, as Comptroller of the State of New York, Appellant. Order affirmed, with costs, on opinion below. All concur, except MARTIN, J., not sitting.