
    The People of the State of New York ex rel. David M. Keiser, Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants. [985 Fifth Ave., Borough of Manhattan.] The People of the State of New York ex rel. George C. Keiser, as One of the Executors and Trustees under the Will of George E. Keiser, Deceased, Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants. [986 Fifth Ave., Borough of Manhattan.]
   After taking into consideration all relevant factors we think that the orders should be modified by fixing the assessments as follows:

(985 Fifth Ave.)
Tear Land Building Total
1943-44 $80,000 $12,000 $92,000
1944-45 80,000 12,000 92,000
1945-46 90,000 12,000 102,000
(986 Fifth Ave.)
Tear Land Building Total
1943-44 $75,000 $8,000 $83,000
1944H15 75,000 8,000 83,000
1945-46 84,000 8,000 92,000

As so modified, the orders appealed from are unanimously affirmed, each with $10 costs and disbursements to the appellants. Settle orders on notice. Present — Martin, P. J., Dore, Cohn, Callahan and Peck, JJ. ’  