Order unanimously reversed on the law and in the exercise of discretion, the assessments reinstated and the petition dismissed, with $20' costs and disbursements to respondent-appellant-respondent. We find that the total assessment is not less than the value of land and building. Settle order. Concur'—■ Botein, P. J., Rabin, M. M. Frank, Valente and Stevens, JJ. [See post, p. 834.]