
    The People of the State of New York ex rel. Skybeam Realty Corp., Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants. [161 W. 75th St., Borough of Manhattan.]
   Order unanimously modified by fixing the assessed valuations for both years as follows:

Land Building Total '

$355,000 $800,000 $1,155,000

and as so modified affirmed, with $20 costs and disbursements to the appellants. Settle order on notice. Present — Martin, P. J., Cohn, Callahan, Peck and Yan Yoorhis, JJ.  