Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. The People of the State of New York ex rel. The North American Company, Relator, v. James A. Roberts, as Comptroller of the State of New York, Respondent Decision of the Comptroller reversed, with fifty dollars costs and disbursements, on the authority of People ex rel. Chicago Junction, etc., Co. v. Roberts ( 154 N.Y. 1). No opinion. All concurred, except Merwin, J., dissenting.