
    The People of the State of New York ex rel. Livingston Estates Company, Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants.
   Appeal by the Tax Commission of the City of New York from a final order in a consolidated certiorari proceeding to review the assessments of respondent’s property for the years 1942-43, 1943-44 and 1944-45, reducing the assessments to the valuations requested in the petition. Order reversed on the law and the facts, and the certiorari proceeding dismissed, with $50 costs and disbursements. Respondent did not sustain its burden of proving that the assessments were incorrect. Cars-well, Acting P. J., Johnston, Nolan and Sneed, JJ., concur; Adel, J., not voting.  