
    The People of the State of New York ex rel. United Cigar-Whelan Stores Corp., Respondent, against William W. Mills et al., Constituting the Tax Commission of the City of New York, Appellants. [402 Sixth Ave., Borough of Manhattan.]
   Order unanimously reversed, with $20 costs and disbursements to the appellants, and the assessment of the Tax Commission of the City of New York reinstated and confirmed on the ground that the evidence supports the values fixed by the Tax Commission for the years involved. Settle order on notice. Present — Peck, P. J., Glennon, Cohn, Yan Yoorhis and Shientag, JJ.  