
    The People of the State of New York ex rel. Best & Co., Inc., Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [641-645 5th Ave., Borough of Manhattan.]
   Order unanimously modified by fixing the land value for all the taxable years at $2,900,000 and, as so modified, affirmed, with $20 costs and disbursements to the appellants. No opinion. Settle order on notice. Present — Cohn, J. P., Callahan, Van Voorhis, Shientag and Heffernan, JJ.  