The People of the State of New York ex rel. Liberdar Holding Corporation, Appellant, against James J. Sexton et al., Constituting the Tax Commission of the City of New York, Respondents; The People of the State of New York ex rel. Liberdar Holding Corporation, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents; The People of the State of New York ex rel. Mortgage Commission of the State of New York, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents; The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents; The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. [891 Park Ave., Borough of Manhattan.]

The People of the State of New York ex rel. Liberdar Holding Corporation, Appellant, against James J. Sexton et al., Constituting the Tax Commission of the City of New York, Respondents. The People of the State of New York ex rel. Liberdar Holding Corporation, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. The People of the State of New York ex rel. Mortgage Commission of the State of New York, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents. The People of the State of New York ex rel. P. Walker Morrison et al., as Trustees, Appellants, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. [891 Park Ave., Borough of Manhattan.] [MAJORITY] Order, so far as appealed from, modified so as to provide for the fixing of the assessed valuations of the property as follows: Year Land Building Total 1937 $80,000 $120,000 $200,000 1938-39 80,000 110,000 190,000 1939-40 80,000 105,000 185,000 1940-4L 75,000 100,000 175,000 1941-42 70,000 95,000 165,000 1942-43 65,000 90,000 155,000 As so modified the order is affirmed, with $20 costs and disbursements to the relators-appellants. No opinion. Settle order on notice. , Present — Martin, P. J., Townley, Grlennon, Callahan and Peck, JJ.; Martin , P. J., dissents and votes to affirm.