
    The People of the State of New York ex rel. D. P. MacGuire, etc., et al., as Trustees under the Will of James Butler, Deceased, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. [681-695 E. Tremont Ave., Borough of Bronx.]
   Order unanimously modified as to the year 1939-40 by reducing the land value for that year to the sum of $145,000 and the land and building value to $181,000, and otherwise affirmed, with $20 costs and disbursements to the relator-appellant. No opinion. Settle order on notice. -Present — Martin, P. J., Townley, Dore, Cohn and Callahan, JJ.  