
    The People of the State of New York ex rel. 54 W. 56, Inc., Appellant, against William W. Mills et al., Constituting the Tax Commission of the City of New York, et al., Respondents. [54 W. 56th St., Borough of Manhattan.]
   After taking in consideration all relevant factors, we think that the order should be modified by fixing the assessments for each of the tax years involved as follows: Land $28,000, building $2,000, total $30,000. As so modified the order is unanimously affirmed, with $20 costs and disbursements to the relator-appellant. Settle order on notice. Present — Martin, P. J., Townley, Dore, Cohn and Callahan, JJ.  