
    The People of the State of New York ex. rel Bank for Savings in the City of New York, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, et al., Respondents.
   Per Curiam.

After giving due consideration to all the relevant factors in the record, we determine that the values for the tax years involved should he as follows:

Tear Land Building Total
1940- 41 $415,000 $40,000 $455,000
1941- 42 415,000 40,000 455,000

The order so far as appealed from, should, therefore, he modified accordingly

and as so modified affirmed, with twenty dollars costs and disbursements to relator-appellant.

Martin, P. J., Townley, Glennon, Untermyer and Dore, JJ., concur.

Order so far as appealed from, unanimously modified in accordance with opinion, and as so modified affirmed, with twenty dollars costs and disbursements to the relator-appellant. Settle order on notice.  