
    The People of the State of New York ex rel. Fifth Avenue-68th Street Company, Respondent, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Appellants. The People of the State of New York ex rel. Guaranty Trust Company of New York, as Executor and Trustee under the Will of Thomas F. Ryan, Deceased, Respondent-Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Appellants-Respondents. [858 Fifth Ave. and Lot 69, Block 1382, Borough of Manhattan.]
   Considering all the relevant factors we find that the assessed valuations should be further modified as follows:

Lot 3

Year Land Building Total

1938-39 $415,000 $175,000 ' $590,000

1939-40 415,000 170,000 585,000

1940-41 370,000 165,000 535,000

1941-42 370,000 160,000 530,000

1942-43 335,000 155,000 490,000

1943-44 335,000 150,000 485,000

1944-45 335,000 150,000 485,000

Lot 69

1938-39 $780,000

1939-40 780,000

1940-41 700,000

1941-42 700,000

1942-43 630,000

1943-44 630,000

1944r45 630,000

Order unanimously modified as above and as so modified affirmed, with $20 costs and disbursements to the defendants-appellants. Settle order, on notice. Present— Martin, P. J., Cohn, Callahan, Peck and Van Voorhis, JJ.  