Citation Codes Equivalent Citations citation codes Attorney(S) T.E. Hancock for Latham G. Reed John M. Bowers for See more information ... Smart Summary Please sign up to generate summary. THE PEOPLE OF THE STATE OF NEW YORK ex rel. THE RAILWAY ADVERTISING COMPANY, Respondent, v. JAMES A. ROBERTS, Comptroller of the State of New York, Appellant. Order affirmed on opinion below, with costs. All concur.