It is always a difficult matter to fix the value of interior property. By interior property I mean such property, situated in the centre of a block, as has no ingress or egress. There was a recent case tried in the Borough of Manhattan, in which no decision has been reached, of a triangular plot in the rear of the center line of the block connecting with two lots fronting on the street. The owner claimed that by reason of this connection with the street, which was the more prominent of the two streets, that the value given to the interior plot should be of the same value as that of the value on the prominent street. To illustrate more clearly, let us suppose the owner owned two lots on 23rd Street, each 100 feet deep, and a triangular plot in the rear, the point of which reached nearly, but not quite, to 22nd Street. The contention of the owner was that this triangular portion should be given the value of the 23rd Street property by reason of its connection with it. I took the other side of the question and claimed that the triangular portion should only receive value in proportion to the 22nd Street lots. Had this triangular portion no ingress or egress whatsoever, I would have appraised it as interior property and would probably have deducted in proportion one-third of the 22nd Street value had it not been for this connection on 23rd Street. While I was not willing to value the property as 23rd Street property, still, having in mind its connection with 23rd Street, I allowed full 22nd Street value, although it had no frontage on that street.