
    In the Matter of the Application of LeGrand C. Tibbits and Others, Respondents, for a Writ of Certiorari to Review an Assessment Made by the Commissioner of Assessment and Taxation and The Board of Review of the City of Albany, New York, Appellants.
   Certiorari to review assessment made by the commissioner of assessment and taxation of Albany. The land at 527 Broadway was assessed at $124,000 and the building at $6,000, a total of $130,000. Relators complained of over-assessment and inequality, and sought reduction to $65,000. The property is located on the easterly side of Broadway, not the “ sunny side of the street.” The building is of brick and three stories high, and over 100 years old, and produced a rental in 1933 of about $565. Relators’ experts testified that the property was worth approximately $35,000, and the city’s experts that it was worth approximately $132,000. It was rented for a period to commence after trial at an annual rental of $5,400, with an option to purchase at $50,000. The Special Term reduced the assessment to $68,040. Judgment and order unanimously affirmed, with costs. Present — Hill, P. J., Rhodes, McNamee, Crapser and Bliss, JJ.  