
    The People of the State of New York ex rel. 2028 Broadway Co., Inc., Appellant, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. (Consolidated Proceedings.)
   Per Curiam.

Giving effect to all the elements of value we are of opinion that the assessments on the relator’s property should be reduced as follows:

As so modified the order so far as appealed from should be affirmed, with $20 costs and disbursements to the relator-appellant.

Martin, P. J., Glennon, Untermyer, Cohn and Callahan, JJ., concur.

Order, so far as appealed from, unanimously modified in accordance with opinion, and as so modified affirmed, with $20 costs and disbursements to the relator-appellant. Settle order on notice.  