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matter was thereupon referred by the Secretary of War to the Harbor Line Board of the City of New York and a hearing was held thereon upon due notice to all persons interested on the 2d day of February, 1915.

Fifth: That at said hearing held before said Harbor Line Board, the Dock Commissioner of The City of New York was present, and participated therein and upon the testimony and arguments offered, a vote of all parties present interested in the matter, being the owners of contiguous properties, was taken and it was unanimously recommended that the westerly line of Hawtree Basin as laid down on the proposed plan for the improvement of Jamaica Bay be shifted eastwardly to a line which would coincide with the easterly line of Blocks 34, 35 and 36 and a line in continuation thereof as shown on Map A of the Howard Estates and it was intimated both by the members of said Harbor Line Board and the said Dock Commissioner that a modification of the lines of Hawtree Basin as proposed would be recommended in pursuance of the opinions of the property owners affected.

Sixth: That said Block 34 consists of twenty lots of dimensions of approximately twenty feet by ninety-five feet each, and only a small portion of said block was formerly below the high water line of Hawtree Creek and a large portion of said block was upland. Block 35 consists of twenty-six lots of dimensions of approximately twenty feet by ninety feet each and lies wholly below the original high water line of Hawtree Creek and Mud Split. Block 36 consists of twenty-six lots of dimensions of approximately twenty feet by eighty-five feet each and lies wholly helow the original high water line of Hawtree Creek and partially within the grant of land from the State of New York to William J. Howard dated November 13, 1898, and now owned by your petitioner. Block 37 consists of fifty-six lots of dimensions of approximately twenty feet by one hundred feet each, of which approximatel one-fifth lies below the original high water line of Hawtree Creek and Jamaica Bay and the remainder of which was originally meadow land or upland. Block 38 consists of fifty-six lots of dimensions approximately twenty feet by one hundred feet each, and lies partially below the high water line of Mud Split and Hawtree Creek and prally cousisted of meadow land or upland. That all of said blocks and lots have been filled in with solid fill and improved by the erection thereon of numerous (welling houses of a high character, by the grading and paving of streets and the laying of sidewalks; that electric lighting has been installed and contracts entered into for the installation of gas and the entire premises have been developed into a high class dwelling neighborhood. That the area of said Blocks 34, 35, 36, 37 and 38, actually and particularly lying within the high water line of Mud Split and Hawtree Creek, as aforesaid, contains ninety-nine lots of standard size twenty by one hundred. Such ninety-nine lots have been improved by your petitioner at an approximate total cost of fourteen thousand three hundred and seventy-five and 60-100 dollars as appears from Schedule "B" attached hereto. They have also been improved by individual property owners in the shape of residences, outhouses, sidewalks, docks and lawnis to the extent of twenty-eight thousand three hundred dollars as per Schedule "C" attached hereto. Thus the total improvements in this particular section amounts to forty-two thousand six hundred and seventy-five and 60-100 dollars.

Seventh: Your petitioner further states with reference to the area of the lands lying within the streets and avenues east of the Stilwell Canal as ceded to The City of New York pursuant to the resolution of the Sinking Fund Commissioners of The City of New York, as aforesaid, such streets and avenues comprise forty-thousand four hundred and sixty-five lineal feet and are laid out on the map of Howard Beach Estates, the property of your petitioner, accompanying said resolution and deed aforesaid as being sixty feet wide and, therefore, contain approximately two million four hundred and twenty-seven thousand nine hundred square feet, the equivalent of fifty-five and three-fourth acres, making the value of such land ceded to the City, as aforesaid, based on prices prevailing for meadow lands in this vicinity at the rate of twenty-five hundred dollars an acre, the sum of one hundred and thirty-seren thousand five hundred dollars. The lots adiacent to these streets and avenues so ceded. as aforesaid, and now being sold for building purposes, are valued at a minimum figure of thirty cents per square foot, making a valuation of such lands so ceded to said City of New York, as aforesaid, on the latter basis of seven hundred and twentyeight thousand three hundred and seventy dollars. In this connection it is well to bear in mind that your petitioner, in order to carry on its business of selling resi: dential property, must of necessity improve the lands lying within said streets and avenues with pavement cement curbs, cement sidewalks, secure installation of water mains, gas mains, electric lights and telephone lines at its own expense. All such improvements are to be made by your petitioner without cost to the City and by such means also increase the value of the adjoining property, including its taxable ralpe. The total value of such street improvements on such ceded streets or said forty thousand four hundred and sixty-five linear feet of streets above mentioned using asphalt pavement will be approximately four hundred and forty-three thousand two hundred and seventy-five and 70-100 dollars, and with gravel-asphaltum pavement will be approximately two hundred and thirty-two thousand eight hundred and eight and 22-100 dollars. In other words, the City will be saved the trouble of appropriating this money and finding ways and means to meet such appropriation.

Eighth : Your peticioner further states that the City of New York: since 1909 has been apportioning and levying taxes against such Blocks 34, 35, 36, 37 and 38, and the total sum paid for taxes to 1916 upon same being one thousand four hundred and five and 16-100 dollars, as per Schedule “D” attached hereto. Such apportionment of taxes has been based upon improvements installed by your petitioner. The total taxes paid by your petitioner from 1906 to 1916 are to be found upon Schedule "E" and amounts to the sum of thirty-one thousand six hundred and twenty-seven and 84-100 dollars. In the item is included tax for 1915, which amounts to approximately seven thousand three hundred dollars. Your petitioner desires to bring to your attention the additional fact that the improvements upon the property of your petitioner from 1906 to January, 1916, will amount approximately in cash expenditure to the sum of three hundred and eighty-one thousand one hundred and twenty-nine dollars and 37-100, as appears by Schedule “F” hereto attached.

Ninth: That a number of the lots included within said Blocks 34, 35, 36, 37 and 38 are and have been. under contract for two years or more for sale to various purchasers to whom your petitioner has agreed to furnish policies of title insurance.

Tenth-That at the time your petitioner reclaimed said property and made most of said improvements and expended said sums of money it was not advised, nor had it any reason to believe that the said City of New York made any claim of right, title or interest in, or to any of said property; but, on the contrary, the said City at said time and ever since said time has levied taxes on the present value of said property, as aforesaid, which said taxes your petitioner has paid and continues to pay, as aforesaid.

Eleventh-And your petitioner shows to this Honorable Body that it was in the full belief that your petitioner had fee simple title in all of said property, free from any claim or interest of the City of New York, that it entered into numerous contracts, as aforesaid, with various persons for the sale of lots in said blocks, agreeing in said contracts to furnish to said purchasers policies of title insurance, as aforesaid, and in reliance thereon said purchasers have erected numerous dwelling houses on the property so purchased by them and have paid the purchase price, or are ready to pay the balance of the purchase price to this petitioner, and said purchasers have been for several months last past demanding deeds and title policies from your petitioner; which your petitioner has not been able to furnish, inasmuch as the title companies refuse to issue policies on any of said lots so long as it is understood that the City of New York makes some claim of right, title and interest therein or thereto; that many purchasers of lots in said blocks, because of said facts, have refused to carry out their contracts and have demanded a return of all the amounts paid on account, which in some instances your petitioner has been compelled to refund, and numerous suits against your petitioner are threatened by others in like cases.

Twelfth-Your petitioner is of the opinion that the city's interest in Blocks 34, 35, 36, 37 and 38, as above mentioned, is merely a cloud upon the petitioner's title, and therefore request a release from the Commissioners of the Sinking Fund of whatever interest the City may have therein.

HOWARD ESTATES DEVELOPMENT CO., by MYER NUSSBAUM, Treasurer, Petitioner. State of New York, City and County of New York, ss.:

Myer Nussbaum, being duly sworn, deposes and says that he is the Treasurer of the Howard Estates Development Company, the petitioner herein, that he has read the foregoing petition and knows the contents thereof; that the same is true to his own knowledge except as to the matters therein stated to be alleged upon information and belief, and as to those matters he believes it to be true.

MYER NUSSBAUM. Sworn to before me this 8th day of February, 1916.

ISRAEL H. ZMAVAY, Commissioner of Deeds, City of New York, residing in Bronx County, New York County Clerk's No. 14. Bronx County Clerk's No. 12, Queens County Clerk's No. 1937, New York County Register No. 16005, Kings County Register No. 6006; commission expired June 2, 1916.

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

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

Gentlemen-On July 31, 1914, the Howard Estates Development Company requested the Commissioners of the Sinking Fund to release to it the City's interest

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in certain premises owned by said Company in the Fourth Ward, Borough of Queens City of New York. Subsequent to the filing of this petition the Howard Estates withdrew therefrom so much thereof as affected Blocks 34, 35, 36, 37 and 38, shown of a map filed by them, for the reason that the Corporation Counsel thought that te City's interest therein might be affected by reason of the fact that certain improve ments were contemplated in the neighborhood.

The United States Government, subsequent to the filing of this petition, has changed the pierhead and bulkhead lines of Jamaica Bay, so as to exclude therefrom any portion of the blocks above mentioned. In a communication under date of June 8, 1916, the Corporation Counsel states that the interest of the City in Blocks 36 and 37, above mentioned, is merely a cloud upon the petitioner's title, and that the City had a material interest in the remaining portion thereof.

The interest of the City in the premises in question has been appraised by the Division of Real Estate of this Department at $1,000, which, to my mind, is its fair and reasonable value, especially in view of the fact that the Howard Estates Development Company, at its own expense, laid out and ceded to the City all of the streets in this area.

I therefore respectfully recommend that the Commissioners of the Sinking Fund release to the Howard Estates Development Company the interest of the City in and to Blocks 34, 35, 36, 37 and 38 in the Borough of Queens, City of New York, as shown on map attached hereto, in consideration of the sum of one thousand dollars ($1,000), plus an additional charge of $12.50 for the preparation of the necessary papers, and subject to whatever taxes and assessments are liens against the premises to be conveyed. Respectfully,

ALBERT E. HADLOCK, Deputy and Acting Comptroller. Whereas, The Howard Estates Development Company has requested a release of the City's interest in certain premises owned by the said Company in the Fourth Ward, Borough of Queens, City of New York, and more particularly hereinafter described.

Resolved. That the Commissioners of the Sinking Fund hereby determine that the land hereinafter authorized to be released is not needed for any public use, and be it further

Resolved, That, pursuant to the provisions of section 205 of the Greater New York Charter as amended the Commissioners of the Sinking Fund hereby authorize a release to the Howard Estates Development Company, of the interest of The City of New York, in and to Blocks 34, 35, 36, 37 and 38, in the Borough of Queens, City of New York, as shown on map attached hereto, in consideration of the sum of one thousand dollars ($1,000) plus the additional charge of twelve dollars aand fifty cents ($12.50) for the preparation of the necessary papers, and subject to whatever taxes and assessments are liens against the premises to be conveyed.

The report was accepted and the resolution unanimously adopted.

Petition of the City Real Estate Company for Releases of the City's Interest

in a Portion of the Old Road from Flatbush to New Utrecht in the Borough of Brooklyn, to the Following: Title Guarantee and Trust Company; Adeline Drescher; Timothy B. Giles; Nellie L. Cook and Fidelity Trust Company; Curtis Bros. Lumber Co.; Miss America Portuondo; Julius Taft.

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

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

Gentlemen The City Real Estate Company in a petition to the Commissioners of the Sinking Fund has requested a release of the City's interest in a section of the old road from Flatbush to New Utrecht, Brooklyn. The premises requested to be released consist of certain parcels of land between 53d Street and 57th Street, on the northwesterly side of 18th Avenue, formerly contained within the old road running from Flatbush to New Utrecht.

This property is now in different ownerships, and has been appraised by the Division of Real Estate of this Department at $7,175. Under the rule adopted by the Commissioners of the Sinking Fund these parcels may be conveyed for 50 per cent. of said appraisal, plus an additional charge of $12.50 in each case for the preparation of the necessary papers.

I therefore respectfully recommend that the Commissioners of the Sinking Fund adopt the attached resolutions.

Respectfully, ALBERT E. HADLOCK, Deputy and Acting Comptroller.

Whereas, Title Guarantee & Trust Company, in a petition to the Commissioners of the Sinking Fund, requests a release of the City's interest in a section of the old road from Flatbush to New Utrecht, in the Borough of Brooklyn, more particularly hereinafter described.

Resolved, That the Commissioners of the Sinking Fund hereby determine that the land described as follows is not needed for any public use:

All that certain piece or parcel of land, situate, lying and being in the Borough of Brooklyn, City of New York, formerly contained within the lines of

the old road from Flatbush to New Utrecht, and more particularly bounded and described as follows:

Beginning at the corner formed by the intersection of the northeasterly side of 54th Street and the northwesterly side of 18th Avenue; running thence northeasterly along the northwesterly side of 18th Avenue 100 feet 238 inches; theco northwesterly parallel with 54th Street to northwesterly side of Old Road from Flatbush to New Utrecht; thence southwesterly along the northwesterly side of said road to northeasterly side of 54th Street, and thence southeasterly along the northeasterly side of 54th Street 21 feet and 1/2 of an inch to point or place of beginning; also

All that certain piece or parcel of land, situate, lying and being in the Borough of Brooklyn, City of New York, formerly contained within the lines of the old road from Flatbush to New Utrecht, and more particularly bounded and described as follows:

Beginning at the corner formed by the intersection of the northwesterly side of 18th Avenue and the northeasterly side of 55th Street; running therick northwesterly along the northeasterly side of 55th Street 4 feet 342 inches to the northwesterly side of Old Road from Flatbush to New Utrecht; thence northeasterly along the northwesterly side of said road to the southwesterly side of 54th Street; thence southeasterly along the southwesterly side of 54th Street 13 feet 8 inches to the northwesterly side of 18th Avenue, and thence southwesterly along the northwesterly side of 18th Avenue 200 feet 434 inches to point or place of beginning; also

All that certain piece or parcel of land, situate, lying and being in the Borough of Brooklyn, City of New York, formerly contained within the lines of the old road from Flatbush to New Utrecht, and more particularly bounded and described as follows:

Beginning at a point on the northwesterly side of 18th Avenue, distant ! feet 24 inches northeasterly from 56th Street; running thence northeasterly along the northwesterly side of 18th Avenue 60 feet and 18 of an inch; thence northwesterly parallel with 56th Street to northwesterly side of old road from Flaibush to New Utrecht; thence southwesterly along northwesterly side of sari old road 60 feet and 8 of an inch, more or less, to a line drawn parallel with 56th Street from point or place of beginning; thence southeasterly parallel with

56th Street to point or place of beginning. -and be it further

Resolved, That, pursuant to the provisions of section 205 of the Greater New York Charter, as amended, the Commissioners of the Sinking Fund hereby authorize 2 release to Title Guarantee & Trust Company, of 175 Remsen Street, Borough of Brooklyn, City of New York, of the City's interest in and to the property hereinabore in this resolution bounded and described, in consideration of the sum of three thousand one hundred and three dollars and fifty cents ($3,103.50) plus an additional charge of $12.50 for the preparation of the necessary papers.

The release to contain the following terms and conditions:

That the grantee waive any and all claim for damages arising out of the closing of the street or avenue.

That the grantee is the owner of the land fronting on the section of the street or avenue to be conveyed.

The deed not to be delivered until the grantee has paid whatever taxes ar assessments are liens against the premises to be conveyed.

Whereas, Adeline Drescher, in a petition to the Commissioners of the Sinking Fund, requests a release of the City's interest in a section of the old road free Flatbush to New Utrecht, in the Borough of Brooklyn, more particularly bereinafter described.

Resolved, That the Commissioners of the Sinking Fund hereby determine that the land described as follows is not needed for any public use:

All that certain piece or parcel of land, situate, lying and being in the Borouge of Brooklyn, City of New York, formerly contained within the lines of the road from Flatbush to New Utrecht, and more particularly bounded and de scribed as follows:

Beginning at the corner formed by the intersection of the southwesteriy side of 55th Street and the northwesterly side of 18th Avenue; running then southwesterly along the northwesterly side of 18th Avenue 100 feet 236 inches thence northwesterly parallel with 55th Street to the northwesterly side of a road from Flatbush to New Utrecht; thence northeasterly along the northwest

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