Order unanimously modified on the facts, with costs to respondents-appellants-respondents and the assessments are fixed as follows: For the years *7181952-1953 and 1953-1954, Land $1,200,000, Building $6,500,000, Total Assessment— $7,700,000. The assessments as modified are justified by the record. Settle order. Concur — Rabin, J. P., Valente, McNally, Stevens and Bastow, JJ.