Order unanimously modified, on the facts, so as to fix the values for the three tax years under review at: Land $92,000, Building $600,000, Total $692,000, and as so modified the order is affirmed, with $20 costs and disbursements to the appellant. The building value fixed by Special Term, on this record, is not justified. Settle order on notice. Concur — Breitel, J. P., M. M. Frank, Yalente, McNally and Stevens, JJ.