After taking into consideration all relevant factors we think that the order should be modified by reducing the assessment for the year 1942-1943 as follows :
$345,000 Land
Building $325,000
Total $670,000
As so modified the order, so far as appealed from, is unanimously affirmed, with twenty dollars costs and disbursements to the relator. Settle order on notice. Present — Martin, P. J., Townley, Glennon, Cohn and Callahan, JJ.