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of the tax law, during the periods when the liens hereinafter set forth accrued. Said properties, above described, are used exclusively for religious purposes.

It appears from an examination of the Assessment Rolls that lot 35, block 3804 was exempt in 1911, and since, and lots 1, 2 and 3, in block 4044 were exempt in 1909 and since from local taxation. The assessed valuation for 1916, is as follows: Lot 35, $46,000, and lots 1, 2 and 3, $24,000.

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 properties and are now open and unpaid on the records of the department, namely:

Assessments.

"Acquiring Title to Castle Hill Ave. and Public Place from West Farms Road to East River" (conf. Sept 2; ent. Nov. 9, 1915): No. 917, block 3804, lot 35..

$68 42

"Acquiring Title to Olmstead Ave., Odell St., etc." (conf. Oct. 20; ent. Dec. 10, 1915): No. 304, block 3804, lot 35...

1,243 20

"Sewers and Appurtenances in White Plains Road, etc." (conf. and ent. Dec. 15, 1915):

[blocks in formation]

"Regulating, etc., Barnes Ave., from N. Y., N. H. & H. R. R. to Bear

[blocks in formation]

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

Two awards to the Church Extension Committee of the Presbytery of New York remain unpaid; they are as follows:

"Opening and Extending of Olmstead Ave.," dated January 7, 1916, award No. 24B

$350 00

"Opening and Extending Waterbury Ave., etc.," dated December 9, 1915, award Nos. 55 and 55A..

525 10

Interest from December 1, 1914 to December 16, 1915.

32 81

$557 91

Total of unpaid assessments.

$907 91

The assessment in the latter proceeding has not as yet been confirmed. The tentative amount, as shown by the records in the office of the Corporation Counsel, is $694.07, which will, in all probability be slightly reduced.

It is recommended that the petitioner be required to pay the sum of $907.91, the amount of the awards remaining unpaid, as a condition precedent to the cancellation of the assessments now a lien against the respective premises, and the further sum of $10, the amount imposed by the Sinking Fund Commission.

The total amount involved as principal in the above assessments is $1,763.39. The properties affected by these assessments are located at the southwest corner of Newbold and Olmstead Avenues and the southeast corner of Barnes Avenue and Morris Park Avenue, in the Borough of The Bronx.

The Treasurer, Mr. George S. Wood of the Olmstead Avenue Presbyterian Church, submitted a financial statement for the year ending April, 1915, showing the total receipts from all sources, $1,587.31, and expenditures for all objects, $1,503.18; leaving a balance of $84.13, and the Treasurer, Mr. James Faulkner, of the Van Nest Presbyterian Church, financial statement for year ending March 31, 1915, showing total receipts from all sources, $1,801.49, and expenditures for all objects, $1,738.88; leaving a balance of $62.61.

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 Church Extension Committee of the Presbytery of New York, pursuant to the provisions of such section of the Charter, and recommend the

liens above set forth be cancelled upon the payment of $917.91, being made up of $907.91, the amount of the awards remaining unpaid on said properties and the nominal fee of $10, which the Commissioners require to be paid as a condition to cancellation, 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.

Resolved, That, upon the payment of the sum of nine hundred and seventeen dollars and ninety-one cents ($917.91), within sixty days from date, 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 Church Extension Committee of the Presbytery of New York, in the Borough of The Bronx, 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.

"Acquiring Title to Castle Hill Ave. and Public Place from West Farms Road to East River" (conf. Sept. 2, ent. Nov. 9, 1915): No. 917, block 3804, lot 35...

No. 11064, block 3804, lot 35..

No. 16065, block 4044, lot 1.

"Sewers and Appurtenances in White Plains Road, etc." (conf. and ent. Dec. 15, 1915):

"Acquiring Title to Olmstead Ave., Odell St., etc.' (conf. Oct. 20, ent. Dec. 10, 1915): No. 304, block 3804, lot 35..

$68 42

1,243 20

61 74

No. 16064, block 4044, lot 2.

No. 16063, block 4044, lot 3..

Swamp Road" (conf. and ent. Nov. 9, 1915):

No. 94, block 4044, lot 1.

No. 127, block 4044, lot 2.

20.00

25.00

"Regulating, etc., Barnes Ave., from N. Y., N. H. & H. R. R. to Bear

50.00

257 53

12.50 25.00

No. 128, block 4044, lot 3.

The report was accepted and the resolution unanimously adopted.

Dock Department-Issue of $19,000 of Corporate Stock for the Construction of a Recreation Pavilion and Approaches Thereto on the Roof of the Erie Railroad Ferry House at the Foot of West 23rd Street, Recommended to the Board of Estimate and Apportionment.

The following was received from the Commissioner of Docks:

Pier A, North River, July 10, 1916.

Corporate Stock for Recreation Pavilion. Hon. JOHN PURROY MITCHEL, Mayor, and Chairman of the Commissioners of the Sinking Fund:

Sir-I beg to request that the Commissioners of the Sinking Fund adopt a resolution recommending to the Board of Estimate and Apportionment that the Comptroller be authorized to issue corporate stock in the sum of $19,000 for building a recreation pavilion on top of the Erie ferry house at the foot of West 23rd Street, North River, including also necessary toilets, lighting, water supply and plumbing, together with approaches.

A similar request has this day been submitted to the Board of Estimate and Apportionment. Respectfully yours,

R. A. C. SMITH, Commissioner of Docks. In connection therewith the President of the Board of Aldermen offered the following resolution:

Resolved, That, pursuant to the provisions of section 180 of the Greater New York Charter, as amended, the Commissioners of the Sinking Fund hereby recommend to the Board of Estimate and Apportionment that the Comptroller be authorized to issue corporate stock in the manner provided by section 169 of the Charter, to an amount not exceeding Nineteen thousand dollars ($19,000), the proceeds to the par value thereof to be used by the Department of Docks and Ferries for the construction of a recreation pavilion and approaches thereto on the roof of the Erie Railroad Ferry House at the foot of West 23rd Street, North River.

Which resolution was unanimously adopted.

The Comptroller Authorized to Take Final Action During the Summer Recess on Requests for Approval of Forms of Contracts, Plans, Specifications, Etc. This resolution was offered for adoption at the suggestion of the Director of the Bureau of Contract Supervision of the Board of Estimate and Apportionment, and is similar in form to a resolution adopted by the Board of Estimate and Apportionment:

Resolved, That the Board of Commissioners of the Sinking Fund hereby authorizes the Comptroller to take final action during the Summer recess on all requests for approval of forms of contracts, plans, specifications, terms of cost, preliminary and final agreements with architects for work to be done in the various departments, etc., and upon all requests for permission to expend corporate stock funds upon open market order, such action by the Comptroller to have the same force and effect as if such action were taken by the Board of Commissioners of the Sinking Fund; and be it further

Resolved, That the Comptroller be and is hereby directed to have published in the CITY RECORD all approvals or disapprovals upon authority given herein and report such action to the Board for its information and approval.

Which resolution was unanimously adopted.

MATTERS NOT ON THE CALENDAR BROUGHT UP BY UNANIMOUS CON

SENT.

Mem. In each of the following matters the Appraiser of Real Estate of the Department of Finance explained to the Board the necessity for action at this time.

Refund of $3,500 to the Ettamon Realty Company, Inc.

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

To the Honorable the Commissioners of the Sinking Fund:

July 12, 1916.

Gentlemen-On July 29, 1914, the Commissioners of the Sinking Fund authorized the sale at public auction of certain premises known as Lot 9, Block 1169, Section 4, located at the corner of Flatbush Avenue and Sterling Place, Brooklyn, at the minimum or upset price of $35,000. These premises were not sold, however, until August 4, 1915, more than three months after the appraisal thereof, and were bid in at said sale by the Ettamon Realty Company, Inc., who paid a deposit thereon of $3,000, in accordance with the terms of sale, which money has been deposited to the credit of the Sinking Fund.

The Ettamon Realty Company, Inc., has requested the refund of the amount mentioned above, paid by it on account.

The Corporation Counsel, in a communication under date of July 3, 1916, states that the Ettamon Realty Company, Inc., is entitled to a refund of the deposit paid. I therefore respect fully recommend that the Comptroller be authorized to refund to the Ettamon Realty Company, Inc., the sum of $3,500, paid by it on August 4, 1915, for the purchase of premises known as Lot 9, Block 1169, Section 4, located at the corner of Flatbush Avenue and Sterling Place, Borough of Brooklyn, such payment or refund not to be made, however, until said Ettamon Realty Company, Inc., has executed and delivered to the City an agreement releasing the City from all liability by reason of its failure to deliver a deed to the premises above mentioned. Respectfully, ALBERT E. HADLOCK, Deputy and Acting Comptroller. Resolved, That the Comptroller be and is hereby authorized to refund to the Ettamon Realty Company, Inc., the sum of three thousand, five hundred dollars ($3.500), paid by it on August 4, 1915, for the purchase of premises known as lot 9. block 1169, section 4, located at the corner of Flatbush Avenue and Sterling Place, Borough of Brooklyn, such payment or refund not to be made, however, until said Ettamon Realty Company, Inc., has executed and delivered to the City an agreement releasing the City from all liability by reason of its failure to deliver a deed to the premises above mentioned.

The report was accepted and the resolution unanimously adopted.

Sale at Public Auction of the Lease of Premises Known as Nos. 117-119 Worth
Street and No. 45 Lafayette Street, Borough of Manhattan.
The Deputy and Acting Comptroller presented the following report and offered
the following resolution:

July 12, 1916.

To the Commissioners of the Sinking Fund, City of New York: Gentlemen-The City of New York is the owner of certain premises known as 117-119 Worth street and 45 Lafayette street, Borough of Manhattan, which were

acquired for court house purposes. Under the present plans this building will not be required for City purposes for at least five years and the Court House Board will turn the same over to the Commissioners of the Sinking Fund for the purpose of deriving revenue therefrom, for a period of at least five years, and until such time as it may be required for the purposes for which it was acquired.

I am in receipt of an offer for a lease of these premises for a period of ten years from November 1, 1916, at an annual rental of $6,200, payable quarterly in advance for the first five years, the rental for the remainder of the term to be at an increased rate of 10 per cent. per annum over and above the amount bid for the first five years of the term and upon the same terms and conditions, with the exception that if the City elects to cancel the lease on November 1, 1921, it shall give six months' notice in writing to the lessee, and after November 1, 1921, the City may cancel the lease at any time upon six months' notice in writing to the lessee. This to my mind is the fair and reasonable rental value of these premises.

I therefore respectfully recommend that the Commissioners of the Sinking Fund authorize a sale at public auction of the lease of premises known as 117-119 Worth street and 45 Lafayette street, Borough of Manhattan, for a period of ten years from November 1, 1916, at a minimum or upset rental of $6,200 per annum, payable quarterly in advance, for the first five years of said term, the rental per annum for the remainder of the term to be 10 per cent. over and above the amount bid, and upon the following terms and conditions:

The highest bidder will be required to pay 25 per cent. of the amount of the yearly rental at the time and place of sale; the amount so paid for one-quarter's rent shall be forfeited if the successful bidder does not execute the lease when notified it is ready for execution.

He will also be required to give an undertaking in the amount of the annual rental bid, with sufficient surety to be approved by the Comptroller, for the payment of the rent quarterly in advance and for the performance of the covenants and terms of the lease.

No person shall be received as lessee or surety who is a delinquent on any former lease from the corporation, and no bid shall be accepted from any person who is in arrears to the corporation upon debt or contract, or who is a defaulter as surety or otherwise upon any obligation to the City, as provided by law.

The lease will be in the usual form of leases of like property and will contain in addition to other terms, covenants and conditions, as follows:

First-A clause providing that the lessee shall pay the usual rates for water per meter measurements, and comply with the rules and regulations of the Department of Water Supply, Gas and Electricity.

Second-A clause providing that the lessee shall not make any alterations or improvements on the property except with the consent and approval of the Comptroller. Third-A clause providing that during the term of the lease the lessee shall keep the building in proper repair, both inside and outside, and shall comply with all the laws and ordinances of The City of New York.

Fourth-A clause providing that all repairs, alterations and improvements made on or to the property by the lessee during the period of the lease shall become the property of The City of New York at the expiration of the lease.

Fifth-A clause providing that the lessee shall have possession of that portion of the premises not occupied, immediately upon execution of the lease, without the necessity of paying rent until the date of the commencement of the lease, but he shall be liable for any damages which may occur in or to the premises to be demised from the date of possession.

Sixth-A clause providing that the City may cancel the lease at the expiration of the first five years thereof, upon giving six months' notice in writing to the lessee in advance of its intention so to do, and a further clause whereby the City may cancel the lease at any time after the expiration of the first five years of the term upon giving the lessee six months' notice in writing in advance of its intention so to do.

The Comptroller shall have the right to reject any or all bids if deemed to be to the interest of The City of New York.

Respectfully. ALBERT E. HADLOCK, Deputy and Acting Comptroller. Resolved, That the Commissioners of the Sinking Fund hereby authorize and order a sale at public auction of the lease of premises Nos. 117-119 Worth Street and 45 Lafayette Street, Borough of Manhattan, for a period of ten years from November 1. 1916. The minimum or upset rental at which such lease shall be sold be and is hereby appraised and fixed at the sum of sixty-two hundred dollars ($6,200) per annum, payable quarterly in advance for the first five years of said term. The rental per annum for the remaining term to be 10 per cent. over and above the amount

bid for the above premises 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 25 per cent. of the amount of the yearly rental at the time and place of sale; the amount so paid for one quarter's rent shall be forfeited if the successful bidder does not execute the lease when notified it is ready for execution.

No person shall be received as lessee who is a delinquent on any former lease from the Corporation, and no bid shall be accepted from any person who is in arrears to the corporation upon debt or contract or who is a defaulter as surety or otherwise upon any obligation to the City, as provided by law.

The lease will be in the usual form of leases of like property and will contain, in addition to other terms, covenants and conditions, as follows:

First-A clause providing that the lessee shall pay the usual rates for water per meter measurements, and comply with the rules and regulations of the Department of Water Supply, Gas and Electricity.

Second-A clause providing that the lessee shall not make any alterations or improvements on the property except with the approval and consent of the Comptroller.

Third-A clause providing that during the term of the lease the lessee shall keep the building in proper repair, both inside and outside, and shall comply with all the laws and ordinances of The City of New York.

Fourth-A clause providing that all repairs, alterations and improvements made on or to the property by the lessee during the period of the lease shall become the property of The City of New York at the expiration of the lease.

Fifth-A clause providing that the lessee shall have possession of that portion of the premises not occupied, immediately upon execution of the lease, without the necessity of paying rent until the date of the commencement of the lease; but he shall be liable for any damages which may occur in or to the premises to be demised from the date of possession.

Sixth-A clause providing that the City may cancel the lease at the expiration of the first five years thereof, upon giving six months' notice in writing to the lessee in advance of its intention so to do, and a further clause whereby the City may cancel the lease at any time after the expiration of the first five years of the term upon giving the lessee six months' notice in writing in advance of its intention so to do. The Comptroller shall have the right to reject any and all bids if deemed to be to the interest of The City of New York.

The report was accepted and the resolution unanimously adopted.

Municipal Building-Allotments of Space in, to Various Departments. The following was received from the Committee on the Allotment of Space: New York, July 11, 1916.

To the Honorable the Commissioners of the Sinking Fund of The City of New York, Municipal Building, New York:

Gentlemen-Your Committee presents for consideration recommendations as to the space in the Municipal Building as follows, that:

(1) The former allotment to the Mayor's Committee on Unemployment of 638 square feet on floor 8 (room 852) be rescinded.

(2) The former allotment to the Examining Board of Plumbers of 783 square feet on floor 8 (rooms 854-856) be rescinded.

(3) The former allotment to the Department of Taxes and Assessments of 640 square feet on floor 9 (room 909), be rescinded.

(4) To the Mayor's Committee on Unemployment the use jointly with the Mayor's Committee on National Defense, as an office, of 1,286 square feet on floor 9 (rooms 914-916), be allotted.

(5) To the Examining Board of Plumbers 788 square feet on floor 9 (rooms Nos. 909 and 925), be allotted.

(6) To the Board of Aldermen, for use of the Committee on Buildings, and to the Board of Standards and Appeals. jointly with the Department of Plant and Structures, 526 square feet on floor 18 (room 1822), be allotted; the joint arrangement to expire on October 1, 1916.

(7) To the Mayor. for the use of the Warrant Division of that office, 306 square feet on floor 8 (room 856), be allotted.

(8) To the City Chamberlain. 477 square feet on floor 8 (room 854), be allotted. (9) To the Commission on Pensions. 638 square feet on floor 8 (room 852), be allotted, for occupancy until August 15, 1916.

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