Majority
p. 817The People of the State of New York ex rel. Bowery Savings Bank, Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. [1067 Fifth Ave., Borough of Manhattan.]
Order modified so as to fix the values for the year 194243 at: Land $162,000; Building $130,000; Total $292,000, and as so modified affirmed, with $20 costs and disbursements to the appellant. Present — Martin, P. J., Townley, Glennon, Dore and Cohn, JJ.; Martin, P. J., dissents: The land value should be $185,000, the building value $130,000, the total value $315,000 for the tax year 194248. No opinion. Settle order on notice.