
    The People of the State of New York ex rel. McGraw-Hill Building Corporation, Respondent, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Appellants. [320-342 W. 42nd St. and 323 W. 42nd St., Borough of Manhattan.]
   Present — ■ Callahan, J. P., Van Voorhis, Shientag, Heffernan and Bergan, JJ.  