— Order unanimously modified by increasing the building value to $5,400,000 for the tax year 1948-49, and to $5,500,000 for the tax year 1949-50 and, as so modified, affirmed, with $20 costs and disbursements to the respondents-respondents-appellants. There are elements which we think the court disregarded in valuing the building on the theory that they did not enhance the value of the land. Settle order on notice. Present — Dore, J. P., Cohn, Callahan, Van Voorhis and Breitel, JJ.