
    The People of the State of New York ex rel. Bank of New York, as Trustee under a Declaration of Trust Dated February 29, 1936, and a Plan of Reorganization of New York Title and Mortgage Company, Series N-97, Mortgage Investments Approved by the Supreme Court of the State of New York, November 23, 1935, Appellant-Respondent, against Joseph M. Lilly et al., Constituting the Tax Commission of the City of New York, Respondents-Appellants. [350 Central Park West, Borough of Manhattan.]
   After taking into consideration all relevant factors we think that the order should be modified by fixing the assessments as follows:

Tear Land Building Total
1941- 42 $645,000 $1,500,000 $2,145,000
1942- 43 645.000 1.480.000 2.125.000
1943- 44 645.000 1.460.000 2.105.000 •

Order unanimously modified accordingly and as so modified affirmed, with $20 costs and disbursements to defendants-appellants. Settle order on notice. Present — Martin, P. J., Townley, Dore, Cohn and Callahan, JJ.  