Order of Appellate Division in so far as appealed from by defendants afiSrmed, with costs to relator-appellant; and in so far as appealed from by the relator order of the Appellate Division reversed and the proceeding remitted to Special Term, to proceed in accordance with the ruling in *584 People ex rel. Manhattan Square Beresford, Inc., v. Sexton (284 N. Y. 145), with costs in all courts to the relator-appellant. The court was not justified in finding a valuation of the building for the year 1931 and subsequent years higher than the reproduction cost thereof less depreciation as shown by the evidence, in the absence of extraordinary circumstances not present here. No opinion.

Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Lewis, Conway and Desmond, JJ.