
    In the Matter of City Bank Farmers Trust Co., as Trustee, et al., Respondents-Appellants, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants-Respondents. [461-469 Fifth Ave., Borough of Manhattan.]
   Order unanimously modified so as to fix the values for each of the two years involved as follows: Land $1,750,000, Building $1,200,000, Total $2,950,000 and, as so modified, affirmed. On this record we think the land value found by Special Term is not justified. Settle arder on notice. Present — Dore, J. P., Cohn, Callahan, Breitel and Bergan, JJ.  