
    The People of the State of New York ex rel. City Bank Farmers Trust Company, as Trustee under the Will of Richard Billings, Deceased, et al., Respondents, Against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants. The People of the State of New York ex rel. Gordon Knox Bell et al., Respondents, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Appellants. [157-167 E. 65th St. and 154-164 E. 66th St., Borough of Manhattan.]
   Order unanimously modified by fixing the land value of each separate parcel for the years involved at $19,000, and as so modified affirmed, with $20 costs and disbursements to the appellants. * Settle order on notice. Present — Glennon, J. P., Cohn, Callahan, Van Voorhis and Shientag, JJ.  