
    The People of the State of New York ex rel. Bowery Savings Bank, Respondent-Appellant, and Number 535 Park Avenue, Respondent, against William W. Mills et al., Constituting the Tax Commission of the City of New York, Appellants-Respondents. [535 Park Ave. and 109 E. 61st., Borough of Manhattan.]
   — Order unanimously modified by fixing the values for the premises 535 Park Avenue for the years 1943-44 and 1944-45 as follows: land, $345,000, building, $200,000, total $545,000; and by fixing the value of the premises 109 East 61st Street for said years as follows: land, $21,000, building, $8,000, total $29,000. As so modified the order appealed from is affirmed, with $20 costs and disbursements to the defendants-appellants. Settle order on notice. Present — Peek, P. J., Dore, Cohn, Callahan and Van Voorhis, JJ.  