Citation Codes Equivalent Citations citation codes Attorney(S) Samuel Foster for T.E. Hancock for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. THE WESTERN UNION TELEGRAPH COMPANY, Appellant, v. JAMES A. ROBERTS, as Comptroller of the State of New York, Respondent. Order affirmed, with costs, on opinion below. All concur, except GRAY and VANN, JJ., not sitting.