Order unanimously modified, with $20 costs and disbursements to the appellants, so as to fix the values for the property designated at 1514-1530 Broadway, Manhattan, as follows: For the tax years 1953-1954 and 1954r-1955, Land $4,700,000, Building $1,400,000, Total $6,100,000. As so modified, the order is affirmed. The values fixed by Special Term on this record are not justified. Settle order on notice. Concur — Breitel, J. P., Rabin, M. M. Frank, McNally and Bergan, JJ.