
    The People of the State of New York ex rel. Reeves Brothers, Inc., Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [39-41 Thomas St. and 54-56 Worth St., Borough of Manhattan.]
   Order unanimously modified so as to fix the land values for the year 1949-1950, as follows: Lot 13, $85,000, Lot 14, $165,000. As so modified the order is affirmed. The land values fixed by Special Term on this record are not justifiable. Settle order on notice. Present— Peck, P. J., Glennon, Dore and Breitel, JJ.  