"Acquiring title to East 222d St. from Bronx River to 7th St." (confirmed Aug. 18, entered Nov. 12, 1913)-No. 355, block 4654, lot 70, $41.43. "Bronx Boulevard Opening, from Old Boston Post Road to E. 242d St." (confirmed Jan. 12, entered Feb. 26, 1914)-No. 3762, block 4654, lot 70, $74.13. As hereinbefore appears, during the years 1913 and 1914, when the last two assessments above set forth, i. e., those affecting lot 70, block 4654, accrued and became liens, said lot was used and occupied both as a church and a parsonage, but was known and described by a single lot number on the books of the department of taxes and assessments, and although no apportionment of the lot was made during those years, separate valuations were placed by said department on the part thereof used as a church and the part used as a parsonage, viz: $16,000 on the church and $2,600 on the parsonage. Although the Commissioners of the Sinking Fund have no power, under section 221A of the Charter, to cancel said two assessments against lot 70, block 4654, so far as the same affect the part of the property used as a parsonage, for the reason that such part was not, during the years 1913 and 1914, and is not, at the present time, entitled to exemption from local taxation under article one, section four, subdivision seven of the Tax Law, as required by said section of the charter, nevertheless they have the power to cancel the proportionate part of such assessments against that part of the property used for church purposes, and exempt under said provision of the Tax Law, such proportionate part to be determined by the relative valuations placed on the church and parsonage respectively by the Department of Taxes and Assessments for the years 1913 and 1914. The valuations for both years on the part used as a church ($16,000) was approximately 86 per cent. of the total valuation ($18,600), and the valuation on the part used as a parsonage 14 per cent. I therefore recommend that the two assessments last above set forth against lot 70, block 4654 be cancelled to the extent of 86 per cent. thereof, upon payment by the petitioner of the balance of each of such assessments, viz., 14 per cent. thereof, together with the accrued interest on such balance, and in addition the nominal sum of $10. As to the remainder of said assessments set forth above against the three other parcels I recommend that the same be cancelled upon the payment by petitioner of $10 for each parcel or $30 in the aggregate. One of the assessments referred to above affecting said lot 70, block 4654, viz., the assessment for "Acquiring title to East 222nd St., from Bronx River to Seventh St." (conf. August 18, 1913; ent. November 12, 1913), the principal of which is $41.43, accrued and became a lien in the year 1913. As hereinbefore appears the petitioner acquired such property on May 27, 1913. Ordinarily the property would not be entitled to exemption from taxation for the year 1913, for the reason that it was not owned by the petitioner on the date when the taxable status of property for that year was fixed (October 1, 1912), but it appears from the records of the Department of Taxes and Assessments that the property was exempt from taxation for such year to the extent hereinbefore set forth and had been so exempt for some years prior thereto and that the right to such exemption continued uninterrupted after its acquisition by petitioner. In view of the fact that the property was acquired by the Petitioner prior to the dates of confirmation and entry of the assessment in question, and that the nature of the use and occupation thereof continued to remain the same as before it was so acquired, its ownership, use and occupation therefore was such as to create the right to an exemption prior to the dates when said assessment accrued and become a lien thereon. One of the open charges against lot 31, block 4168 is the assessment for “Acquiring title to Westchester Ave., from Bronx River to Main St." (confirmed February 28, 1913, entered April 16, 1913), the principal of which is $20.68. I refuse to certify my approval of the concellation of such assessment, however, for the reason that inasmuch as the property affected thereby was not acquired by the petitioner until May 27, 1913, it was not owned by the petitioning corporation during the time that the assessment accrued and became a lien thereon, as required by said section of the Charter. The records of this department show no awards paid or payable to petitioner and no lease to The City of New York affecting the property hereinbefore described. The total amount involved as principal in the above assessments is $1,503.34. The property affected by these assessments is located in the orough of The Bronx as follows: (1) Easterly side of Beach Ave., between McGraw and Westchester Aves. (Chapel of the Atonement). (2) Northeasterly corner of Cruger Ave. and Barnett Place (St. Martha's Chapel). (3) Southwesterly corner of Hobart and Robert Aves. (vacant). (4) Easterly side E. 219th St., between Carpenter Ave. and White Plains Road (St. George's Chapel). The Treasurer, Mr. Richard M. Pott, in response to a request, has submitted a financial statement for the year ending October 1, 1914, showing the total receipts from all sources to be $52,337.06, and the expenditures for all objects, $51,277.89, leaving a balance of $1,059.17. It appearing, therefore, that the petitioner was the actual owner of the real estate in question and entitled to have the same exempted from taxation to the extent hereinbefore set forth during the time when said assessments above mentioned, accrued and became liens thereupon, I am of the opinion that the petitioner has presented a proper case for relief to the Commissioners of the Sinking Fund of The City of New York, under the provisions of section 221A of the Greater New York Charter, except as to the assesssment against Lot 31, Block 4168, and portions of the assessments against Lot 70, Block 4654, which I have refused to certify for cancellation, and I therefore certify my approval of the application of the Board of Managers of the Diocesan Missionary and Church Extension Society of the Protestant Episcopal Church in the Diocese of New York, to the extent I have herein indicated as proper. pursuant to the provisions of such section of the Charter, and recommend that the two assessments last above set forth in the schedule of assessments to be cancelled, be cancelled to the extent of 86 per cent. thereof, upon the payment of the balance of each of said two assessments, or 14 per cent. thereof, together with the accrued interest on such balance, plus the nominal sum of $10, and that the remaining assessments in such schedule be cancelled in full upon the payment of $30, provided that payment be made within sixty days from the date of the resolution authorizing such payment, and provided that at the time of such payment, said corporation furnish proof, by affidavit, that it is the actual owner of the property affected, and that the same is not under contract of sale. ALEX. BROUGH, Deputy and Acting Comptroller. Whereas, The Board of Managers of the Diocesan Missionary and Church Extension Society of the Protestant Episcopal Church in the Diocese of New York, in a petition addressed to the Commissioners of the Sinking Fund requests the cancellation of the following assessments: Assessments. "Sewer, etc., Taylor Ave. from Wood to Westchester Ave., etc." (conf. $482 36 17 34 17 20 680 491 79 306 00 18.20 "Bronx Boulevard Opening from Old Boston Post Road to E. 242nd St." 10.59 "Acq. title to East 222nd St. from Bronx River to 7th St." (conf. Aug. 37 50 41 43 74 13 Resolved, That the Commissioners of the Sinking Fund by unanimous vote, hereby authorize and direct the Comptroller pursuant to the provisions of Section 221A of the Charter to cancel the two assessments last above set forth to the extent of 86% thereof upon payment of the balance of each of such two assessments or 14% thereof together with the accrued interest on such balance, plus the nominal sum of Ten Dollars ($10.00), and that the remaining assessments in such schedule be cancelled in full upon payment of Thirty dollars ($30.00) provided that payment be made within sixty days from date, and provided that at the time of such payment said corporation furnish proof by affidavit that it is the actual owner of the property affected and that the same is not under contract of sale. The report was accepted and the resolution unanimously adopted. Adjourned. JOHN KORB, Jr., Secretary. 720-C-250-16 (B) COMMISSIONERS OF THE SINKING FUND OF THE CITY OF NEW YORK. Proceedings of the Commissioners of the Sinking Fund, at a Meeting Held in Room 16, City Hall, at 11 o'Clock A. M., on Wednesday, March 8, 1916. Present-Frank L. Dowling, Acting Mayor; Alexander Brough, Deputy and Acting Comptroller; Henry Bruere, Chamberlain; Francis P. Kenney, Chairman Finance Committee, Board of Aidermen. The minutes of the meeting held February 23, 1916, were approved as printed. Dock Department-New Plan for Improvement of the Waterfront Between Canal Street and Grant Street, Borough of Richmond. The Chair called for a continuation of the public hearing adjourned at the last meeting, in the matter of the request of the Commissioner of Docks for approval of the proposed new plan for improvement of the waterfront and harbor of The City of New York, between Canal Street and Grant Street, Borough of Richmond, adopted by the Commissioner of Docks, in according with law, January 21, 1916. (Affidavit as to the notice of publication of hearing in the CITY RECORD, on file with the papers.) Mr. Patrick E. Calahan, of Calahan & Hagerty, attorneys for Brady Brothers, and Mr. Percival G. Ullman, Jr., representing the Civic League, were heard in opposition to the proposed plan. Mr. I. J. Williams was heard in favor of the plan. Mr. Lessier, representing the American Dock Company, was also heard. Mr. Henry P. Morrison, Commissioner of Public Works, was also heard, and stated that the Staten Island Chamber of Commerce desired a postponement of the hearing for one week. Discussion followed. It was the sense of the Board that action should be postponed until the next meeting, when his honor the Mayor would be present. On motion the hearing was adjourned, to be continued at 11 o'clock in the forenoon on Thursday, March 16, 1916. Dock Department-Rescindment of Resolution Authorizing a Lease of the Pier to Be Built Near the Foot of 8th Street and in Front of Dreamland Park, Coney Island, to the Coney Island Carnival Company. The following communication was received from the Commissioner of Docks: Pier A, North River, February 25, 1916. Hon. JOHN PURROY MITCHEL, Mayor, and Chairman of the Commissioners of the Sinking Fund: Sir-On October 20, 1915, the Commissioners of the Sinking Fund adopted a resolution authorizing and consenting to the execution by the Commissioner of Docks of a lease of pier to be built near the foot of 8th Street and in front of Dreamland Park, Coney Island, Borough of Brooklyn, to the Coney Island Carnival Company. At a meeting of the Commissioners of the Sinking Fund, held November 18, 1915, resolution was adopted, pursuant to the provisions of section 180 of the Greater New York Charter, recommending to the Board of Estimate and Apportionment that the Comptroller be authorized to issue Corporate Stock of The City of New York to the amount of $55,000, the proceeds to be used to meet the cost of building by contract a pier near the foot of 8th Street and in front of Dreamland Park, Coney Island, Brooklyn. The above issue of Corporate Stock was authorized by the Board of Estimate and Apportionment on December 17, 1915, and on January 21, 1916, said Board adopted a resolution approving the form of contract, plans and specifications of Contract 1494 for the construction of this pier, at an estimate of cost in the sum of $55,000. On February 9, 1916, a communication was addressed to the Commissioners of the Sinking Fund asking the adoption of a resolution recommending to the Board of Estimate and Apportionment that additional corporate stock to the amount of $10.800 be authorized for this work in order that the contract could be awarded. This additional request for corporate stock was made necessary owing to the fact that at the opening of bids on February 9, 1916, for the building of this pier the total of the low bids amounted to $65,800, or $10,80 more than had been theretofore authorized. On February 21st a communication was forwarded to the Commissioners of the Sinking Fund relative to the terms upon which the pier was to be leased, and renewing this Department's request of February 9th for the adoption of a resolution recommending to the Board of Estimate and Apportionment that additional corporate stock to the amount of $10,800 be authorized for this work. This Department is in receipt of a communication from the Coney Island Carnival Company, dated February 23, 1916, stating that it will not be in a position to enter into a lease of the proposed pier on terms offered by the City. I therefore request that the resolution of the Commissioners of the Sinking Fund of October 20, 1915, approving of the lease of the pier to said company, and the resolution of November 18, 1915, recommending to the Board of Estimate and Apportionment that the Comptroller be authorized to issue corporate stock to the amount of $55,000, the proceeds to be used to meet the cost of building the pier by contract, be rescinded, and I hereby withdraw my communication of the 9th instant and 21st instant relative to the issuance of additional corporate stock to the amount of $10,800 for building the pier in front of Dreamland Park, Coney Island. Yours respectfully, R. A. C. SMITH, Commissioner of Docks. The Commissioner of Docks, who was present, withdrew his request for the rescindment of the resolutions, recommending to the Board of Estimate and Apportionment that the Comptroller be authorized to issue the Corporate Stock hereinabove mentioned. The following resolution was then offered for adoption. Resolved, That the resolution adopted by this Board at meeting held October 20, 1915, approving of and consenting to the execution, by the Commissioner cf Docks, of a lease to the Coney Island Carnival Company, incorporated under the Laws of the State of New York, of the pier to be built in front of Dreamland Park on ocean side of Coney Island, Borough of Brooklyn, City of New York, together with a small shed thereon for a term of ten years from May 1, 1916, with the privilege of a renewal for a further term of five years. -be and the same is hereby rescinded. Which resolution was adopted, all the members present voting in the affirmative. Board of Education-Exemption from Water Charges of Lots 50 and 51, Block 1736, on West 139th Street, Borough of Manhattan, Leased for Use of the Board of Education. The Deputy and Acting Comptroller presented the following report and offered the following resolution: To the Honorable the Commissioners of the Sinking Fund: March 7, 1916. Gentlemen--On June 25, 1914, the Commissioners of the Sinking Fund authorized a lease of Lots 50 and 51, in Block 1736, Manhattan, for use of the Board of Education, for a period from October 1, 1914, to July 1, 1917. This resolution provides that the Board of Education is to assume the taxes resulting from any additional assessment which may be levied by reason of the erection of the structure which the Board of Education may cause to be erected thereon. The Board of Education intended at the time this resolution was passed that they would assume all charges, including water rates, against any building to be erected on this property. I therefore respectfully recommend that the Commissioners of the Sinking Fund direct the Commissioner of the Department of Water Supply, Gas and Electricity to exempt from water charges Lots 50 and 51. in Block 1736, Manhattan, occupied by the Board of Education, for a period from October 1, 1914, to July 1, 1917. Respectfully, ALEX. BROUGH, Deputy and Acting Comptroller. Resolved, That the Commissioner of the Department of Water Supply, Gas and Electricity be and is hereby requested to exempt from water charges Lots Nos. 50 and 51 in Block 1736, Borough of Manhattan, occupied by the Board of Education, for a period from October 1, 1914, to July 1, 1917. The report was accepted and the resolution adopted, all the members present voting in the affirmative. ! Street Cleaning Department-Renewal of Lease for, of Premises at No. 228 East 104th Street, Borough of Manhattan. The Deputy and Acting Comptroller presented the following report and offered the following resolution: To the Honorable the Commissioners of the Sinking Fund: March 3, 1916. Gentlemen-The Commissioner of the Department of Street Cleaning, in a communication to your Board under date of January 24, 1916, requests a renewal of the lease of premises No. 228 East 104th Street, Borough of Manhattan, occupied as a section station, for a period of three years from May 1, 1916, at an annual rental of $480, and otherwise upon the same terms and conditions as contained in the existing lease. The Comptroller in a communication to your Board under date of March 28, 1913, recommended a renewal of this lease for a period of three years from May 1, 1913, at an annual rental of $480, and said report was approved and renewal authorized at a meeting of your Board held April 2, 1913. I therefore respectfully recommend, the rent being reasonable and just and the same as heretofore paid, that the Commissioners of the Sinking Fund adopt a resolution authorizing a renewal of the lease of the two stores with cellars, in the premises No. 228 East 104th Street, Borough of Manhattan, for use of the Department of Street Cleaning, for a period of three years from May 1, 1916, at an annual rental of $480, payable quarterly; the lessor to put and keep the premises in good and tenantable condition; paint the stores, whitewash the cellars, make inside and outside repairs during the term of the lease, and pay taxes and water rates; the lessee to furnish heat, light and caretaker; otherwise upon the same terms and conditions as contained in the existing lease. Lessor, Mrs. Esther Stamper, 1014 Eastern Parkway, Borough of Brooklyn. Respectfully, ALEX. BROUGH, Deputy and Acting Comptroller. Resolved, That the Commissioners of the Sinking Fund hereby approve of and consent to the execution, by the Commissioner of Street Cleaning, of a renewal of the lease to the City of the two stores with cellars in premises No. 228 East 104th Street, Borough of Manhattan, for use of the Department of Street Cleaning, for a period of three years from May 1, 1916, at an annual rental of four hundred and eighty dollars ($480), payable quarterly; the lessor to put and keep the premises in good and tenantable condition; paint the stores; whitewash the cellar, make inside and outside repairs during the term of the lease and pay taxes and water rates; the lessee to furnish heat, light and caretaker, otherwise upon the same terms and conditions as contained in the existing lease; lessor, Mrs. Esther Stamper; the Commissioners of the Sinking Fund deeming the said rent fair and reasonable and that it would be for the interests of the City that such lease be made. The report was accepted and the resolution adopted, all the members present voting in the affirmative. Street Cleaning Department-Renewal of Lease for, of Premises at Nos. 86-94 Kenmare Street, Borough of Manhattan. The Deputy and Acting Comptroller presented the following report and offered the following resolution: To the Honorable_the_Commissioners of the Sinking Fund: March 2, 1916. Gentlemen-The Commissioner of the Department of Street Cleaning, in a communication to your Board under date of February 2, 1916, requests a renewal of the lease of premises at Nos. 86-94 Kenmare Street, Borough of Manhattan, for use as a section station, for a period of three years from May 1, 1916, at an annual rental of $720, the lessor to make outside repairs and otherwise upon the same terms and conditions as contained in the existing lease. The premises in question consist of a store 20 feet 9 inches by 47 feet 4 inches, and basement 10 feet 8 inches by 24 feet, in a six-story fireproof building. For comparison, the adjoining store of the same depth, but only half as wide, rents for $360 a year. Deeming the rent reasonable and just and it being the same as previously paid, I respectfully recommend that the Commissioners of the Sinking Fund adopt a resolution authorizing a renewal of the lease of the store and basement occupied by the Department of Street Cleaning at premises Nos. 86-94 Kenmare Street, Borough of Manhattan, for use of said Department, for a period of three years from May 1, 1916, at an annual rental of $720, payable quarterly; the lessor to pay taxes and water rates, make outside repairs and furnish janitor service, the lessee to furnish |