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It appears from an examination of the Assessment Rolls that said property has been exempt from local taxation for the year 1910, and since, and the assessed valuation for the year 1915 is $500,000.

It further appears from the records of the Bureau for the Collection of Assessments and Arrears that the following assessments for local improvements were levied against said property and are now open and unpaid on the records of the Department, namely:

Assessment "26th Street Sewer" (conf. and ent. Jan. 31, 1911), No. 89, Section 3, block 933, lot 25, $74.86.

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 assessment is $74.86. The property affected by this assessment is located in the Borough of Manhattan, on westerly side of First Avenue, from E. 27th to E. 28th Streets.

The Comptroller, Mr. E. L. Williams, in response to a request, has submitted a financial statement for the year ending July 31, 1914, showing the total receipts from all sources to be $217,109.29, and the expenditures for all objects $216,482.03, leaving a balance of $627.26.

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 during the time when said assessment above mentioned accrued and became a lien 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, and I would, therefore, certify my approval of the application of Cornell University pursuant to the provisions of such section of the Charter, and recommend the lien above set forth be cancelled upon the payment of $10, 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. Resolved, That upon payment of the sum of ten dollars ($10) the Commissioners of the Sinking Fund, by unanimous vote, hereby authorize and direct the Comptroller, pursuant to the provisions of section 221-A of the Charter, to cancel the following assessments levied and assessed against property owned by Cornell University in the Borough of Manhattan, 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:

Assessment.

"Twenty-sixth Street Sewer." (Confirmed and entered January 31, 1911.) No. 89, Section 3, Block 933, Lot 25...

$74 85

The report was accepted and the resolution unanimously adopted. Swedish Evangelical Lutheran Zion Church of Brooklyn-Petition of, for the Cancellation of Certain Assessments.

The Deputy and Acting Comptroller presented the following report and offered the following resolution:

To the Honorable the Commissioners of the Sinking Fund:

December 9, 1915.

Gentlemen-Swedish Evangelical Lutheran Zion Church of Brooklyn has presented to you a petition for the cancellation of certain assessments for public improvements affecting premises in the Borough of Brooklyn, designated on the official tax map as section 17, block 5709, lot 33.

This application is made pursuant to the provisions of section 221A of the Greater New York Charter, which provides that the Commissioners of the Sinking Fund of The City of New York, upon the written certificate of the Comptroller of said City approving the same, may, in their discretion, and upon such terms as they may deem proper, by a unanimous vote cancel and annul all taxes, assessments and Croton water rents, and sales to said City of any and all of the same, which at the time said section became a law were, or might hereafter become, a lien against any real estate owned by any corporation, entitled to exemption of such real estate owned by it from local taxation under article one, section four, subdivision seven of the tax law, which was the actual owner of such real estate and entitled to such exemption, during the time when the taxes, assessments or Croton Water rents, from which it seeks relief, accrued and became liens thereupon.

It appears from the petition submitted, which is duly verified, that the petitioner is a corporation incorporated under the Laws of the State of New York, and is the owner in fee simple of the above described premises, having acquired the same on or

about October 15, 1897; that it has owned the above described premises continuously since said date and is still the owner thereof, and that the same now are and have always been exempt from local taxation, under said provision of the tax law, during the periods when the liens hereinafter set forth accrued. Said premises are used for church purposes.

It appears from an examination of the Assessment Rolls that said property has been exempt from local taxation for the year 1910, and since, and the assessed valuation for the year 1915 is $4,100.

It further appears from the records of the Bureau for the Collection of Assessments and Arrears that the following assessments for local improvements were levied against said property and are now open and unpaid on the records of the Department, namely:

Assessments.

"Paving 59th St. between 12th St. and Ft. Hamilton Ave." (ent. Sept. 15, 1914) No. 76, section 17, block 5709, lot 33, $136.62.

"Regulating, grading etc. on 11th Ave. from 60th St. to 52d St." (ent. Dec. 15, 1914) No. 175, section 17, block 5709, lot 33, $4.

The records of this department show that in the proceeding for the "Opening of 59th St. from Kowenhoven Lane to 13th Ave." and from "17th Ave. to West St. in the 30th Ward, Brooklyn," an award in the sum of $40 was made to an "Unknown owner" for Parcel Damage No. 17, which award still remains unpaid; and that the property affected by said award is the property covered by this application.

Said records show further that the assessment for benefit in the same proceeding in which the foregoing award was made, affecting the same property, the principal of which was $28.19, was paid on May 27, 1911.

Said records show further that there is no lease of the property above described to The City of New York.

The total amount involved as principal in the above assessments is $140.62. The property affected by these assessments is located in the Borough of Brooklyn, southerly side of 59th Street, between 10th and 11th Avenues.

The Trustee, Mr. Elias Johnson, in response to a request, has submitted a financial statement for the last fiscal year, showing the total receipts from all sources to be $2,034.99 and the expenditures for all objects, $2,045.53, leaving a deficit of $10.54.

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 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, and I therefore certify my approval of the application of Swedish Evangelical Lutheran Zion Church of Brooklyn, pursuant to the provisions of such section of the Charter, and recommend the liens, above set forth, be cancelled upon the payment of $10, 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.

Resolved, That upon payment of the sum of ten dollars ($10.00) 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 following assessments levied and assessed against property owned by the Swedish Evangelical Lutheran Zion Church of Brooklyn, 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.

Assessments.

"Paving 59th St., between 12th St. and Ft. Hamilton Ave." (ent. Sept. 15, 1914), No. 76, section 17, block 5709, lot 33....

"Regulating, grading, etc., on 11th Ave., from 60th St. to 52d St." (ent. Dec. 15, 1914), No. 175, section 17, block 5709, lot 33...

The report was accepted and the resolution unanimously adopted.

$136 62 4.00

Bridge Department-Assignment to, of Buildings Under the Manhattan Approach to the Williamsburg Bridge, in the Borough of Manhattan, Turned Över by 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:

January 10, 1916.

Gentlemen-On December 15, 1915, the Board of Education turned over to the Commissioners of the Sinking Fund as no longer required for school purposes,

Public School buildings known as 97-C, 98-A, 98-B and 98-D, located under the Manhattan Approach to the Williamsburgh Bridge.

In a communication under date of December 17, 1915, the Commissioner of Bridges asks that these buildings be transferred to his Department.

I therefore respectfully recommend that the Commissioners of the Sinking Fund transfer to the jurisdiction of the Department of Bridges, Public School buildings known as 97-C, 98-A, 98-B and 98-D. located under the Manhattan Approach to the Williamsburgh Bridge, Borough of Manhattan. Respectfully, ALEX. BROUGH, Deputy and Acting Comptroller. Whereas, The Board of Education by resolution adopted December 15. 1915, having turned over as no longer required, the school buildings hereinafter mentioned, it is

Resolved, That, pursuant to the provisions of section 205 of the Greater New York Charter, as amended, the Commissioners of the Sinking Fund hereby assign to the Department of Bridges, Public School Buildings known as 97C. 98A, 98B and 98D, located under the Manhattan approach to the Williamsburg Bridge, in the Borough of Manhattan.

The report was accepted and the resolution unanimously adopted.

The following matters not on the calendar were brought up by unanimous consent:

Police Department-Amendment to Resolution Authorizing a Lease for, of Premises Corner of 146th Street and Walton Avenue, Borough of The Bronx.

The Deputy and Acting Comptroller presented the following report and offered the following resolution:

To the Honorable the Commissioners of the Sinking Fund:

January 10, 1916.

Gentlemen-At a meeting of your Board held August 24, 1915, a resolution was adopted authorizing the Comptroller to execute an agreement with the Public Service Commission for the First District for the rental of property at the northeast corner of East 146th Street and Walton Avenue, Borough of the Bronx, for use of the Police Department, on a month to month basis, for a period not exceeding one year from September 1, 1915, at an annual rental of $720.

The resolution and report did not state that the rent was fair and reasonable, nor did it provide for the Comptroller to execute the lease on behalf of the City of New York, nor was the Corporation Counsel authorized to prepare the lease. I therefore respectfully recommend that the above mentioned resolution be rescinded and the following resolution be adopted. Respectfully,

ALEX. BROUGH. Deputy and Acting Comptroller.

Resolved. That the resolution adopted by this Board at meeting held August 24. 1915, authorizing the Comptroller to execute an agreement with the Public Service Commission for the First District, for the rental of property at the northeast corner of East 146th Street and Walton Avenue, Borough of The Bronx, with the building thereon, for use of the Police Department, on a month to month basis, for a period not exceeding one year from September 1, 1915.

-be and the same is hereby rescinded.

Resolved, That the Corporation Counsel be, and is hereby requested to prepare a lease to the City, from the Public Service Commission for the First District, of the entire premises situate at the northeast corner of East 146th Street and Walton Avenue, Borough of The Bronx, consisting of a plot 98.53 feet on East 146th Street, by 102.64 feet on Walton Avenue, with the building thereon erected, for use of the Police Department, on a month to month basis, for a period not exceeding one year from September 1, 1915, at a rental of Seven hundred and twenty dollars ($720) a year, payable monthly; the Police Department to make all inside and outside repairs, furnish heat, light and janitor service, and to have the privilege of vacating the same by giving ten days' written notice to the Public Service Commission of its intention so to do, or upon the Public Service Commission giving thirty days' written notice to the City to remove therefrom; and 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 Comptroller be and is hereby authorized and directed to execute the same when prepared and approved as to form by the Corporation Counsel, as provided by sections 149 and 217 of the Greater New York Charter.

The report was accepted and the resolutions severally unanimously adopted.

Dock Department-Lease to the New York Dock Company of Property at the Foot of Joralemon Street and at the Foot of Montague Street, Borough of Brooklyn.

(Brought up by unanimous consent.)

The following was received from the Commissioner of Docks:

January 8, 1916. Hon. JOHN PURROY MITCHEL, Mayor and Chairman of the Commissioners of the Sinking Fund:

Sir-I beg to recommend that the Commissioners of the Sinking Fund approve of and consent to the execution by the Commissioner of Docks of the following described lease:

Lessee-New York Dock Company, a corporation organized under the laws of the State of New York and having its office at the corner of State and Whitehall Streets, Borough of Manhattan, City of New York.

Description of premises-Parcel A: Property owned by the City at the foot of Joralemon Street, Brooklyn. Parcel B: Property now under condemnation by the City at and near the foot of Montague Street, Brooklyn, as both parcels are more particularly described in the memorandum attached hereto.

each.

Term-Ten (10) years with privilege of four (4) renewals of ten (10) years

The

Rental Five and thirty-nine hundredths per cent. (5.39%) of $235,000. rental of the Parcels A and B shall commence when the lessee is placed in possession of each parcel respectively, and the rental for the two parcels shall be apportioned in a manner to be agreed upon between the lessee and the Commissioner of Docks.

Structures-The lessee will proceed with the building of piers and sheds over the tunnels at Parcels A and B as soon as the company is placed in possession of the leased parcels, said piers to be built as shown on the New Plan for the improvement of the waterfront between Orange and State Streets, which Plan is now under consideration by the Commissioners of the Sinking Fund, the structures to be erected in accordance with plans and specifications to be submitted to and approved by the Public Service Commission and the Commissioner of Docks and the work to be done under the direction and supervision of the person or persons designated by the Public Service Commission and the Commissioner of Docks.

Taxes-In addition to the amount above reserved as rent, the lessee shall pay the tax rate fixed by the proper authorities on the assessed valuation of all structures erected in pursuance of the provisions of this lease.

Cancellation-The City of New York shall have the right to acquire the wharf property owned by the New York Dock Company, its successors or assigns, between Fulton Street and Atlantic Avenue on the East River, Borough of Brooklyn, City of New York, at any time after the date of the commencement of the lease, and upon the date of the vesting of title to said property in the City of New York, this lease shall be cancelled and annulled and the lessee will surrender possession of the demised premises to the City and no claim for damages or compensation in favor of the lessee by reason of the termination of the lease, or such interest, or to or on account of any structure or improvements that may have been erected or made by the lessee on the demised premises shall at any time be made by the lessee or any person claiming through the lessee, except that in such event the City shall reimburse the lessee for the cost of the improvement made in pursuance to this lease, less depreciation. The City of New York shall have the right to acquire the wharf property owned by the New York Dock Company, its successors or assigns, between Montague Street and Atlantic Avenue on the East River, Borough of Brooklyn, City of New York, at any time after twenty-five years from the date of the commencement of the lease, together with the land under water contiguous thereto and on both sides thereof which shall be necessary for the proper operation of the said wharf property, including the bulkheads and proper access thereto, and upon the date of the vesting of title to said property in the City of New York this lease shall be cancelled and annulled and the lessee will surrender possession of the demised premises to the City and no claim for damages or compensation in favor of the lessee by reason of the termination of the lease, or such interest, or to or on account of any structure or improvements that may have been erected or made by the lessee on the demised premises shall at any time be made by the lessee or any person claiming through the lessee, except that in such event the City shall reimburse the lessee for the cost of the improvement made in pursuance to this lease, less depreciation.

Termination of Lease-Upon the termination of the relation of landlord and tenant hereunder, the City shall acquire the land under water of the tenant upon or over which any part of the piers are constructed, together with the land under water contiguous to the piers and on both sides thereof to a line which shall be equi

distant from the respective outer lines of said piers and the piers next adjoining, including the bulkheads and proper access thereto. In case the parties do not agree upon the purchase price to be paid by the City therefor, this purchase price shall be determined by arbitration in the usual manner. In the event that arbitration shall fail for any reason, then the City shall acquire said property by the exercise of its right of eminent domain.

Reservations-There shall be excepted and reserved from all of the premises leased a permanent and perpetual right or rights of way and easements and the appurtenances thereto, as required by the Public Service Commission of the First District. Remaining Terms-The remaining terms and conditions, except in so far as they are inconsistent herewith, shall be similar to those contained in leases of wharf property now used by this Department, form of which lease shall be approved by the Corporation Counsel. It being understood and agreed that the lease shall be of no force or effect until the property described in the lease shall be legally transferred to the custody, control and jurisdiction of the Commissioner of Docks. R. A. C. SMITH, Commissioner of Docks. Department of Docks and Ferries, December 6, 1915. Hon. GEORGE MCANENY, Acting Mayor, and Chairman of the Commissioners of the Sinking Fund:

Yours Respectfully,

Sir-In compliance with your request for a report in the matter of the property of the New York Dock Company required by the Public Service Commission for rapid transit tunnel purposes, I am submitting herewith a statement outlining the situation to date.

In the latter part of May of this year I was compelled to condemn pier property of the New York Dock Company as unsafe to life and property. The then tenants, the New York & Cuba Mail Steamship Company., joined with the New York Dock Company in an appeal for a modification of the order of condemnation in order to give the steamship company time to secure a proper location. In order to interfere as little as possible with the business of the two concerns I modified the order so as to extend the use of the piers for a period of sixty days under conditions which carefully restricted loads which could be placed upon the structure.

The steamship company then entered into negotiations with the Dock Department, requesting it to aid in securing adequate and safe piers, as their business had been greatly handicapped by the deplorable condition of the Dock Company's property. Soon after this request by the steamship company it entered into negotiations with the New York Dock Company for the construction by the latter of new piers and plans were submitted to the Dock Department as required by law. Before the Board of Directors of the steamship company had formally ratified the agreement with the Dock Company and before the pier plan had been formally adopted by me as Commissioner of Docks, the Dock Company withdrew its proposition and began negotiations with the Public Service Commission. The negotiations occupied several months and finally culminated in the proposed form of agreement submitted to the Commissioners of the Sinking Fund for ratification on November 3rd. During the period of negotiation with the Public Service Commission I was informally advised by the officials of the New York Dock Company that the agreement, if reached, would provide among other things that the said company should build suitable piers over the rapid transit tunnels, thus meeting the objection that I had raised from time to time when asked for an informal expression of the attitude of the City relative to any proposed new pier plan for the Brooklyn waterfront. It was not, however, until the proposed agreement was submitted to the Commissioners of the Sinking Fund and a copy forwarded to me by the Chairman of the Public Service Commission that I was called upon to express officially my views relative to the terms of an agreement between the City and the Dock Company. The Mayor requested me to report to him upon the agreement submitted by the Public Service Commission and he had named the Monday prior to the Sinking Fund meeting at which it was to be brought up as the time for a conference at which the whole matter could be gone into in detail. On that day, as your Honor knows, the Mayor was seized with an acute attack of appendicitis and was operated upon.

At the Sinking Fund meeting, at which you presided, the president of the New York Dock Company took the position that unless the agreement was approved there and then it must be considered withdrawn. Later on, however, at a conference with you it was agred that I take up the negotiations with the New York Dock Company on a basis other than the sale of the property acquired or to be acquired by the City for tunnel purposes.

You are fully cognizant of the negotiations conducted by the Public Service Commission but in order to make this statement complete I will refer to them briefly so

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