
    The People of the State of New York ex rel. Joseph Perlbinder, Appellant, against William W. Mills et al., Constituting the Tax Commission of the City of New York, Respondents. [29 E. 35th St. and 30 E. 36th St., Borough of Manhattan.] The People of the State of New York ex rel. Skillman Avenue Construction Corporation, Appellant, against William W. Mills et al., Constituting the Tax Commission of the City of New York, Respondents. [35 E. 35th St. and 34 E. 36th St., Borough of Manhattan.] The People of the State of New York ex rel. Village. Construction Corporation, Appellant, against William W. Mills et al., Constituting the Tax Commission of the City of New York, Respondents. [26½, 28, 32, 36 E. 36th St. and 27, 31, 37, 39 E. 35th St., Borough of Manhattan.]
   Orders, so far as appealed from, unanimously modified to the extent of fixing the following land value for each of the tax years here involved;

People ex rel. Perlbinder v. Mills
Lot Land
25 $35,000
47 43,000
rel. Skillman Avenue Construction C V. Mills
Lot Land
27 $43,000
44 43,000
ex rel. Village Construction Corp.
Lot Land
24 $35,000
26 29,000
29 37,000
30 41,000
42 35,000
45 85,000
49 54,000
50 20,000

and as so modified affirmed, with one bill of $20 costs and disbursements to the appellants. Settle orders on notice. Present — Martin, P. J., Giennon, Dore, Cohn and Peek, JJ.  