considerable probability of the lot being used as a dumping place for the neighbors until it is fenced in. This lot could be used as a storage yard to good advantage, and in that case, of course, it would be necessary to have it fenced."

Inasmuch as this lot can, therefore, be used by my Department as a storage yard to good advantage, I beg respectfully to request that the Sinking Fund Commission turn this property over to the President of the Borough of Richmond. In this event, I will have the lot fenced in and put in proper condition.

Very truly yours,

GEORGE CROMWELL, President of the Borough.

In connection therewith the Deputy Comptroller presented the following report and offered the following resolution:

Hon. EDWARD M. GROUT, Comptroller:

OCTOBER 31, 1904.

SIR-Hon. George Cromwell, President of the Borough of Richmond, in a communication under date of October 25, 1904, requests that the vacant lot No. 71 Jersey street be turned over to him for the purpose of using it as a storage yard, and if so turned over, he would have the property properly fenced and thus avoid a nuisance, which is now under complaint from the Department of Health.

This property was turned over to the Commissioners of the Sinking Fund on May 27, 1903, for such disposition as they thought necessary and proper, and inasmuch as the Commissioners of the Sinking Fund at a meeting held August 10, 1903, assigned, during the pleasure of the Board, Lots Nos. 50, 51, 52 and 53, in Block 1a, to the President of the Borough, I see no reason why the request of the Borough President should not be complied with, and I would respectfully recommend that the lot asked for be assigned to the President of the Borough of Richmond for his use as a storage yard during the pleasure of the Board. The lot is known as No. 25 in Block 3, First Ward, Borough of Richmond.

Respectfully submitted for approval,

Approved:

MORTIMER J. BROWN, Appraiser of Real Estate in Charge of Bureau.

EDWARD M. GROUT, Comptroller.

Resolved, That the Commissioners of the Sinking Fund hereby assign to the President of the Borough of Richmond, for use as a storage yard, the vacant lot owned by the City known as No. 71 Jersey street, in the Borough of Richmond, being Lot No. 25, in Block 3, First Ward, Borough of Richmond; said assignment to continue during the pleasure of the Commissioners of the Sinking Fund.

The report was accepted and the resolution unanimously adopted.

The following communication was received from the Fire Department turning over to the Commissioners of the Sinking Fund the premises formerly occupied by Engine Company 41, on Third avenue, opposite One Hundred and Forty-seventh street, in the Borough of The Bronx:

BOROUGH OF MANHATTAN, April 14, 1904.

The Honorable Commissioners of the Sinking Fund of The City of New York:

GENTLEMEN-Referring to communication from your Secretary under date of March 3, 1904, stating that his Honor the Mayor had transmitted to your Commission application of Alderman Philip Harnischfeger on behalf of the Exempt Firemen's Benevolent Association, for permission to occupy the premises of Engine Company 41, on Third avenue, opposite One Hundred and Forty-seventh street, when they should be vacated by the entrance of said company into its new house on One Hundred and Fiftieth street, 200 feet west of Courtlandt avenue, and suggesting that if the old quarters should no longer be required for the purpose of this Department they be turned over to the Commissioners of the Sinking Fund for such disposition as they might see fit to make of them, I have the honor to inform you that the Company in question having taken possession of its new building, the old quarters on Third avenue are no longer required for the uses and purposes of this Department, and are therefore turned over to the Commissioners of the Sinking Fund.

Yours respectfully,

NICHOLAS J. HAYES, Commissioner.

Filed.

The following opinion was received from the Corporation Counsel advising that section of chapter 499, Laws of 1904, which empowers the Board of Estimate and Apportionment, in its discretion, to designate, without compensation, the premises owned by the City on Third avenue, opposite One Hundred and Forty-seventh street, in the Borough of The Bronx, to be used as headquarters of the Exempt Firemen's Benevolent Association, is unconstitutional:

Hon. EDWARD M. GROUT, Comptroller:

NEW YORK, October 24, 1904.

SIR-I am in receipt of a communication dated June 27, 1904, inclosing for my consideration and advice a letter from the President of the Borough of The Bronx, requesting the Board of Estimate and Apportionment to take the necessary action to comply with the provisions of section I of chapter 499 of the Laws of 1904, which empowers said Board in its discretion to designate, without compensation, the premises now occupied by Engine Company 41, in the Borough of The Bronx, to be used as headquarters of the Exempt Firemen's Benevolent Fund Association, when said premises shall have been vacated by said Engine Company; and my opinion is requested as to the constitutionality of said chapter 499 of the Laws of 1904.

Section 10 of Article 8 of the Constitution of the State of New York provides as follows:

"No county, city, town or village shall hereafter give any money or property, or loan its money or credit to or in aid of any individual, association or corporation or become directly or indirectly the owner of stock in or bonds of any association or cor

poration; nor shall any such county, city, town or village be allowed to incur any indebtedness, except for county, city, town or village purposes,"

--and it is my opinion that the statute in question must be deemed to come clearly within the inhibition of this section of the constitution.

For whether or not the assignment of the property itself for the use of the engine company should be deemed a gift of the City's money or property within the meaning of the section, there would seem to be little room for doubt that such an assignment without compensation presumes and would entail the gift of the rental value of the property at any rate.

It is, therefore, my opinion that a reasonable construction, as well as the evident purpose and intention of this section of the Constitution leads to a conclusion adverse to the constitutionality of the statute.

Respectfully yours,

THEODORE CONNOLY, Acting Corporation Counsel

Filed.

The Deputy Comptroller presented the following papers for the purpose of record, relative to the settlement of the action brought by the City against the Manhattan Beach Hotel and Land Company and others, to maintain the rights of the City to lands under water in Sheepshead Bay:

Hon. EDWARD M. GROUT, Comptroller:

NOVEMBER 4, 1904.

SIR-On October 18, 1902, this office transmitted a communication to the Law Department requesting that action be taken to maintain the rights of the City in lands under water in Sheepshead Bay, which were claimed by the Manhattan Beach Hotel and Land Company, Limited. The Corporation Counsel commenced an action against the company, and the company submitted an offer of settlement in the suit, such offer of settlement was accepted on the part of the City, and a judgment was entered in accordance therewith, establishing the rights of the City to certain properties and the rights of the Manhattan Beach Hotel and Land Company, Limited, to other properties in dispute. Inasmuch as this question has never been presented, either to the Commissioners of the Sinking Fund or to the Board of Estimate and Apportionment, and as all the papers in the case are filed in the Clerk's office of the County of Kings, and as the City has established its ownership to a part of the property, which is now under the control of the Commissioners of the Sinking Fund, the papers should be presented to the Commissioners of the Sinking Fund and printed in the minutes. A copy of all the papers in the case is transmitted herewith. I would respectfully recommend that they be filed with the Board and printed in the minutes for future reference.

Respectfully submitted for approval,

Approved:

MORTIMER J. BROWN,

Appraiser of Real Estate in Charge of Bureau.

EDWARD M. GROUT, Comptroller.

OCTOBER 18, 1902.

Hon. GEORGE L. RIVES, Corporation Counsel:

SIR-This office is in receipt of a communication dated September 29, 1902 (MI 2919), from William H. Stryker, attorney and counsellor-at-law, No. 26 Court street, Brooklyn, which letter is hereto annexed.

The former Town of Gravesend was the owner of lands, both upland, and land under water, in Sheepshead Bay, which was contained in Letters Patent dated December 19, 1645, made by William Keift to certain freeholders of the Town of Gravesend. On July 22, 1670, Francis Lovelace issued his Letters Patent to the Town of Gravesend, which confirms previous charter of Keift; and in 1686 Thomas Dongen made his charter to the Town of Gravesend, which confirms the previous charters. All of these charters include within their bounds the waters of Sheepshead Bay.

On May 6, 1691, the Colonial Legislature passed an act confirming these Letters Patent. (See Colonial Laws of New York, volume 1, pages 224 and 225.)

These acts of the Colonial Legislature were validated and continued by the Constitutions of 1777, 1821, 1846 and 1894. (See Article 1, section 16, Constitution.)

In Sage against the Mayor, 154 New York, pages 70, 81 and 82, an opinion was there laid down that where a town holds a grant of land under water by Governor Dongan, the interest of the people was conveyed by the act of the Colonial Legislature, which was in itself confirmed by the first Constitution of 1777.

On or about the 28th day of May, 1895, the Commissioners of the Land Office of the State of New York granted unto the Manhattan Beach Hotel and Land Company a tract of land under the waters of Sheepshead Bay, particularly described in the deed hereto annexed, aggregating 285 8-100 acres. There was also filed in the Register's office of Kings County a map of said grant, known by the No. 1302, filed on or about September, 1895. Believing that this land was vested in the former Town of Gravesend and is now owned by The City of New York, and that the State of New York had no power to grant Letters Patent vesting the title in the said Manhattan Beach Hotel and Land Company, I wish that you would take steps to regain possession of said land from the said Manhattan Beach Hotel and Land Company for The City of New York.

I understand that the said Manhattan Beach Hotel and Land Company has been in possession of the land for a period covering nearly sixteen years, and they have been charging a toll for vehicles passing to and fro over said land. If this is true, it establishes the title of possession absolutely; and within a period of three or four years, unless steps are now taken to recover the property, adverse possession will be against the City.

Mr. F. R. Jorgensen, who lives in the Thirty-first Ward and is a prominent taxpayer, and has been a resident in the Town of Gravesend for a period of over twenty years, is very well informed in regard to this matter, having been associated to some extent with the McKane people in that ward, and has offered through Mr. Stryker to furnish your office with all the information in his possession and to assist in every way he possibly can in regard to witnesses, should you require them.

Respectfully,

EDWARD M. GROUT, Comptroller.

You are hereby summoned to answer the Amended and Supplemental Complaint in this action, and serve a copy of your answer on the plaintiff's attorney within twenty days after the service of this summons, exclusive of the day of service; and in case of your failure to appear or answer, judgment will be taken against you by default, for the relief demanded in the Amended and Supplemental Complaint.

The complaint of plaintiff respectfully shows to this Court:

I.-Plaintiff is a municipal corporation existing by and under its ancient charters and the laws of the State of New York.

II. Upon information and belief, the defendant, Manhattan Beach Hotel and Land Company, Limited, is a domestic corporation.

III. Prior to the 3d day of May, 1894, the Town of Gravesend, in the County of Kings, was a municipal corporation authorized by law to own and possess real estate,