Order unanimously modified to fix the land values at $400,000 for each of the tax years involved herein and, as so modified, affirmed, with $20 costs and disbursements to appellant upon the ground that on all the facts disclosed the land value fixed by the court at Special Term was excessive. Settle order on notice. Present — Dore, J. P., Cohn, Callahan, Van Voorhis and Breitel, JJ.