Majority
p. 762The People of the State of New York ex rel. James McCreery & Company, Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [l½-9 W. 34th St., 4-16 W. 35th St., and 18-22 W. 35th St., Borough of Manhattan.]
Order unanimously modified to fix the assessed valuation for Lot No. 26, for the tax year involved, at Land $2,800,000, Building $1,000,000 — Total $3,800,000 and, as so modified affirmed, with $20 costs and disbursements to appellants. As to Lot No. 54 the order is unanimously affirmed in all respects. The values fixed herein are sustained by the record. Settle order on notice. Present — Dore, J. P., Cohn, Callahan, Van Voorhis and Bergan, JJ.