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Beginning at a point on the southerly line of Lincoln Place, distant 200 ieet easterly from the corner formed by the intersection of the easterly line of Underhill Avenue with the southerly line of Lincoln Place; running thence southerly 183 feet to a point on the northerly line of Eastern Parkway distant 200 feet easterly from the corner formed by the intersection of the easterly line of Underhill Avenue with the northerly line of Eastern Parkway; running thence easterly and along said northerly line of Eastern Parkway 100 feet; rurning thence northerly 185 feet to the southerly line of Lincoln Place; running thence westerly along said southerly line of Lincoln Place 100 feet to the point or place of beginning; said premises being shown on the present Tax Maps

as Lots 11 and 85, in Block 1179 of the Borough of Brooklyn. -the minimum or upset price at which said property shall be sold be and is hereby appraised and fixed at the sum of Thirty-four thousand Dollars ($34,000), and the Comptroller be and is hereby authorized and directed to take the necessary steps for conducting such sale upon the following terms and conditions:

The highest bidder will be required to pay ten per cent. (10%) of the amount of the bid, together with the auctioneer's fees at the time of the sale, the balance to be paid upon the delivery of the deed, which shall be within sixty (60) days from the date of the sale.

The deed to be delivered shall be in the form of a bargain and sale deed without covenants.

The premises to be sold subject to whatever restrictions are on record against the same.

The Comptroller may, at his option, resell the property if the successful bidder shall fail to comply with the terms of the sale, and the person so failing to comply therewith will be held liable for any deficiency which may result from: such resale.

The right is reserved to reject any or all bids.

The report was accepted, and the resolution adopted, all the members present voting in the affirmative.

Sale and Removal of Encroachments Lying Within the Lines of Blondell Ave.

nue, Between Ponton Avenue and Westchester Avenue, in the Borough of The Bronx.

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

May 11, 1916. To the Honorable the Commissioners of the Sinking Fund:

Gentlemen-A request has been received from the President of the Borough of The Bronx for the removal of the encroachments on Damage Parcel No. 2 within the lines of Blondell Avenue, between Ponton Avenue and Westchester Avenue, in the Borough of The Bronx, to permit the construction of a sewer.

This encroachinent consists of part of a frame barn, the estimated removal value of which is $10, which amount should be realized by its sale.

I, therefore, request that the Commissioners of the Sinking Fund, pursuant to the authority vested in them by sections 205 and 1553 of the Revised Charter, adopt a resolution authorizing and ordering that the said encroachment be offered for sale at the upset or minimum price named above, and also authorizing and ordering the President of the Borough of The Bronx to demolish and remove this encroachment if it is not sold at the said upset price, as an encumbrance upon a public street, and such a resolution is herewith transmitted. Yours respectfully,

ALEX. BROUGH, Deputy and Acting Comptroller. Whereas, The President of the Borough of The Bronx, has requested the te moval of an encroachment lying within the lines of Blondell Avenue, between Pop ion Avenue and Westchester Avenue, in the Borough of The Bronx, and

Whereas, If this improvement is offered for sale at an upset price, it would probably realize a fair return in proportion to the award given, it is therefore

Resolved, That the Commissioners of the Sinking Fund, by virtue of the powers vested in them by law, hereby authorize and order the sale at public auction or by sealed bids Damage Parcel No. 2, consisting of part of a frame barn lying within the lines of Blondell Avenue, between Ponton Avenue and Westchester Avenue, in the Borough of The Bronx, at the upset or minimum price of $10.00, upon the terms and conditions for the sale of buildings, etc., as authorized by the Commissioners of the Sinking Fund at meetings held October 4, 1910 and January 18, 1916, and the Presi. dent of the Borough of The Bronx is hereby authorized and ordered to demolish

and remove this encroachment if it does not realize the said upset price, as an encumbrance upon a public highway, in the manner provided by Section 205 of the Revised Charter, as amended by Charter 398 of the Laws of 1909.

The report was accepted, and the resolution adopted, all the members present voting in the affirmative.

Board of Estimate and Apportionment-Resolution of Authorizing the Corpora

tion Counsel to Accept Deeds from the General Chemical Company and the Nichols Copper Company.

The following was received from the Board of Estimate and Apportionment:

Whereas, Under date of August 24, 1915, the General Chemical Company and the Nichols Copper Company have submitted to the Board of Estimate and Apportionment a deed, executed on March 2nd, 1914, granting an easement for the purposes of sewer construction in Hobson Avenue, from the Long Island Railroad to Newtown Creek, Borough of Queens; be it

Resolved, That the Corporation Counsel be and he hereby is authorized, subject to the approval of the Commissioners of the Sinking Fund, to accept unconditionally the aforesaid deed of cession on behalf of the City of New York, in case the title to be conveyed is, in his judgment, adequate for the purposes, and to file the said instrument in the office designated for the recording of such documents.

I hereby certify that the foregoing is a true copy of a resolution adopted by the Board of Estimate and Apportionment at a meeting of said Board held on May 5, 1916.

JAMES MATTHEWS, Assistant Secretary. In connection therewith the Deputy and Acting Comptroller presented the following report and offered the following resolution:

May 12, 1916. To the Honorable the Commissioners of the Sinking Fund:

Gentlemen-I am in receipt of a communication to the Commissioners of the Sinking Fund from the Board of Estimate and Apportionment, transmitting a copy of a resolution adopted by them at a meeting held on May 5, 1916, authorizing the Corporation Counsel, subject to the approval of the Commissioners of the Sinking Fund, to accept a deed of cession dated August 24, 1915, from the General Chemical Company and the Nichols Copper Company, granting an easement to the City in Hobson Avenue, from the Long Island Railroad to Newtown Creek, Borough of Queens, for sewer purposes.

I transmit herewith the resolution above mentioned for approval, and recommend that the Secretary to the Commissioners of the Sinking Fund be requested to transmit the deed in question to the Corporation Counsel for acceptance by him, if he approves the form of the same. Respectfully,

ALEX. BROUGH, Deputy and Acting Comptroller. Resolved, That the Commissioners of the Sinking Fund hereby approve of the following resolution adopted by the Board of Estimate and Apportionment, at meeting held May 5, 1916.

"Whereas, under date of August 24, 1915, the General Chemical Company and the Nichols Copper Company have submitted to the Board of Estimate and Apportionment a deed, executed on March 2nd, 1914, granting an easement for the purpose of sewer construction in Hobson Avenue, from the Long Island Railroad to Newtown Creek, Borough of Queens; be it

"Resolved. That the Corporation Counsel be and he is hereby authorized, subject to the approval of the Commissioners of the Sinking Fund, to accept unconditionally the aforesaid deel of cession on behalf of the City of New York, in case the title to be conveyed is, in his judgment, adequate for the purposes ; and to file the said instrument in the office designated for the recording of such documents.”

The report was accepted and the resolution adopted, all the members present voting in the affirmative.

Note: At this point His Honor the Mayor arrived and thereafter participated in the proceedings.

Board of Estimate and Apportionment-Resolution of, Authorizing the Corpora

tion Counsel to Accept from the Executors of the Estate of Mary E. Parsons a Deed of Cession of Land Comprising the Westerly Half of Ziegler Avenue, Between Jackson Avenue and Amity Street, Borough of Brooklyn.

At the meeting held March 30, 1916, Mr. Clinton T. Roe, of Roe & Hayes, attorneys for the Estate of Mary E. Parsons, announced that it was his intention to

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withdraw the offer of the Estate at the next meeting of the Board of Estimate ai Apportionment.

The matter has been on the calendar of each meeting since February 23, 1910. and laid over.

A communication having been received from Mr. Roe, under date of May 17, 1916, enclosing a copy of communication addressed to the Secretary of the Board of Estimate and Apportionment withdrawing the offer on behalf of the Parsons Estate, the matter was ordered stricken from the calendar.

Ravenswood Presbyterian Church—Petition of, for the Cancellation of Certain

Assessments. Laid over.

East 187th Street United Presbyterian Church of New York City-Petition of,

for the Cancellation of Certain Assessments. The Deputy and Acting Comptroller presented the following report and offeres the following resolution:

May 10. 1916. To the Honorable the Commissioners of the Sinking Fund of The City of la York:

Gentlemen-East 187th St. United Presbyterian Church of New York City has presented to you a petition for the cancellation of certain assessments for public improvements affecting premises in the Borough of The Bronx, designated on the official tax map as section 11, block 3022, lot 48.

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 o: 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 ex. emption 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 1 the owner in fee simple of the above described premises, having acquired the sack on or about March 19, 1915; that a building is in course of construction and intended in good faith to be used for religious purposes exclusively. That said property exempt from local taxation for the year 1916.

It appears from au examination of the assessment rolls that the assessed valuation of said property for the year 1916 is $6,500.

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

Assessments. "Regulating, etc., 187th St., Valentine to Marion Ave. (confirmed June 29; entered June 30, 1915), No. 7, block 3022, lot 48, $610.53.

“Acquiring title to Fordham Road from Harlem Rive. Terrace to Webster Ave. etc.” (confirmed Feb. 11; entered Mar. 13, 1916), No. 1720, block 3022, lot 48, $102.19

Although the first assessment, above set forth, accrue i and became a lien in the year 1915, in which year the property was not marked 'exempt" from taxation on the records of the Department of Taxes and Assessments for the reason that it had not been owned by said corporation on the date when the taxable status of property for said year was fixed, nevertheless, having acqu red the property prior to the date of entry and confirmation of such assessment, ts ownership and intended use thereof is such as to create the right to an exemptic n at and prior to the time when the assessment accrued and became a lien thereon.

The records of this department show no awards pa d or payable to petitioner and no lea se to The City of New York affecting the property herein described.

The total amount involved as principal in the above assessments is $712.72. The property affected by these assessments is located in the Borough of The Bronx 06 the northerly side of E. 187th St., from Tiebout Ave. to Stevens Place.

The president of the Board of Trustees, Mr. Edward F. Hammel, in response to a request, has submitted a financial statement for the period from April 1, 1914, to September 30, 1915, showing the total receipts from all sources to be $2,118.57 and the expenditures for all objects, $2,118.57, leaving no balance.

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 liens, 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, therefore, certify my approval of the application of E. 187th St. United Presbyterian Church of New York City, 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), 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 East 187th St. United Presbyterian Church, New York City, 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. "Regulating, etc., 187th St., Valentine to Marion Avenues" (confirmed

June 29; entered June 30, 1915), No. 7, Block 3022, Lot 48............. $610 53 "Acquiring title to Fordham Road, from Harlem River Terrace to Web

ster Avenue., etc.” (confirmed February 11; entered March 13, 1916), No. 1720, Block 3022, Lot 48....

102 19 The report was accepted and the resolution unanimously adopted.

The Reformed Protestant Dutch Church of the Township of New Utrecht in Kings County-Petition of, for the Cancellation of Certain Assessments.

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

May 10, 1916. To the Honorable, the Commissioners of the Sinking Fund of The City of New York:

Gentlemen-The Reformed Protestant Dutch Church of the Township of New Utrecht in Kings County 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 19, block 6327, lots 10 and 65 (now known as lot 10).

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 January 10, 1828; that it has owned the above described premises continuously since said date and is still the owner thereof, and that the same now is and has 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 lot 10 has been exempt from local taxation for the year 1892 and since and lot 65 (now part of lot 10) exempt in 1905 and since and the assessed valuation for the year 1915 was $55,500

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. "Regulating, grading, curbing, etc., on 83rd St., between 18th and 21st Aves." (ent Dec. 2, 1912). No. 2, Section 19, Block 6327, Lot 10, $276.20.

"Sewer, 19th Ave., from 79th to 85th St.” (ent. July 2, 1913). No. 41, Section 19, Block 6327, Lot 10, $205.60.

“Regulating, grading, paving, etc., 18th Ave., from Cropsey to Gravesend Ave." (ent. June 25, 1913, June 23, 1914, and June 22, 1915): . Instalments: 1913, section 19, block 6327, lot 10...

1914, section 19, block 6327, lot 10.......
1915, section 19, block 6327, lot 10......
1913, section 19, block 6327, lot 65 (now 10)..

137 1914, section 19, block 6327, lot 65 (now 10).

137 1915, section 19, block 6327, lot 65 (now 10).....

137 The records of this division show awards made for parcels damage No. 25K and No. 29K, in the proceeding to open 84th Street, from First Avenue to Fourth Avenue, etc., in the Borough of Brooklyn, to the Reformed Protestant Dutch Church of New Utrecht, which awards with interest amounted to $493.97, and were paid by the Department of Finance on July 17, 1913.

The Commissioners of the Sinking Fund, by resolution dated January 15, 1913, recommended that liens aggregating $2,749.35 affecting this property be cancelled upon the payment of $503.97, the amount of the award plus the sum of $10 (Minutes of 1913, page 75). The sum of $503.97, as directed by the resolution of January 15, 1913, was paid to the Deputy Collector of Assessments and Arrears, Borough of Brooklyn, on February 11, 1916.

The records of this department show no lease to The City of New York affecting the property hereinbefore described.

The total aniount involved as principal in the above assessments is $495.27. The property affected by these assessments is located in the Borough of Brooklyn, 30th Wards, Lots 10 and 65 (now known as Lot 10), 83d to 84th Streets east of 18th Avenue.

The Treasurer, J. R. Van Brunt, in response to a request, has submitted a financial statement for the last fiscal year, showing the total receipts from all sources to be $4,208.26 and the expenditures for all objects, $4,310.84, showing a deficit of $102.58.

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 liens, 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 therefore certify my approval of the application of the Reformed Protestant Dutch Church of the Township of New Utrecht in Kings County, pursuant to the provisions of such section of the Charter, and recommend the liens, above set forth, be cancelled upon the payment of the sum 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 221-A or the Charter. to cancel the following assessments levied and assessed against property owned by the Reformed Protestant Dutch Church of the Township of New Utrecht in Kings County, 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. "Regulating, grading, curbing, etc., on 83rd St., between 18th and 21st

Aves." (entered Dec. 2, 1912), No. 2, section 19, block 6327, lot 10...... $276 20 "Sewer, 19th Ave., from 79th to 85th St.” (entered July 2, 1913), No. 41, section 19, block 6327, lot 10...

$20560

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