— Taking all the relevant factors into consideration, we find that the assessed valuations fixed by Special Term should be modified as follows:
Year Land Building Total
1939- 40 $658,000 $1,530,000 $2,188,000
1940- 41 658,000 1,508,000 2,166,000
As so modified the order appealed from is unanimously affirmed, with twenty dollars costs and disbursements to the appellant. Settle order on notice.
Present — ' Martin, P. J., Townley, Glennon, Cohn and Callahan, JJ.