Order unanimously modified as to the year 1939-40 by reducing the land value for that year to the sum of $145,000 and the land and building value to $181,000, and otherwise affirmed, with $20 costs and disbursements to the relator-appellant. No opinion. Settle order on notice. -Present — Martin, P. J., Townley, Dore, Cohn and Callahan, JJ.