
    The People of the State of New York ex rel. Justine B. Ward et al., Respondents, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants. [115 E. 77th St. and 24 E. 72nd St., Borough of Manhattan.]
   Order unanimously modified by increasing the land value on both premises for the years 1945-46 and 1946-47 to the assessed valuations for said years, and as so modified affirmed, with $20 costs and disbursements to the appellants. Settle order on notice. Present — Peck, P. J., Cohn, Callahan, Van Voorhis and Shientag, JJ.  