
    The People of the State of New York ex rel. 942 Fifth Avenue Corporation, Appellant, against Joseph Lilly, as President, et al., as Commissioners Constituting the Tax Commission of the City of New York, Respondents.
   After taking into consideration all relevant factors we think that the order should be modified by reducing the assessment for the year 1942-1943 as follows :

$345,000 Land

Building $325,000

Total $670,000

As so modified the order, so far as appealed from, is unanimously affirmed, with twenty dollars costs and disbursements to the relator. Settle order on notice. Present — Martin, P. J., Townley, Glennon, Cohn and Callahan, JJ.  