
    The People of the State of New York ex rel. Bankers Trust Company, as Trustee under the Will of Louisine W. Havemeyer, Deceased, et al., Respondents, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants. [850-853 Fifth Ave., Borough of Manhattan.]
   Considering all the relevant factors, we deem that the order appealed from should be modified to fix the assessed valuations of the lands involved herein for the year 1940-46 as follows: Lot 1, $400,000; Lot 3, $90,000. As so modified, the order is unanimously affirmed, with $20 costs and disbursements to the appellants, the Tax Commission of the City of New York. Settle order on notice. Present — Martin, P. J., Glennon, Dore, Callahan and Van Voorhis, JJ.  