withdraw the offer of the Estate at the next meeting of the Board of Estimate and Apportionment. The matter has been on the calendar of each meeting since February 23, 1916, 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 Laid over. Assessments. 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 offered the following resolution: May 10, 1916. To the Honorable the Commissioners of the Sinking Fund of The City of New 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 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 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 is exempt from local taxation for the year 1916. It appears from an 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 levied 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 River 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, accrued 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 acquired the property prior to the date of entry and confirmation of such assessment, its ownership and intended use thereof is such as to create the right to an exemption at and prior to the time when the assessment accrued and became a lien thereon. 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 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 on 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 The report was accepted and the resolution unanimously adopted. $610 53 102 19 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) $3 12 3 12 3 12 1 37 1 37 1.37 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 amount 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 of 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 $276 20 $205 60 "Regulating, grading, paving, etc., 18th Ave. from Cropsey to Gravesend Ave." (entered June 25, 1913, June 23, 1914 and June 22, 1915): Installments: 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) The report was accepted and the resolution unanimously adopted. $3 12 3 12 3 12 1 37 1 37 1 37 Wakefield Grace Methodist Episcopal Church-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-Wakefield Grace Methodist Episcopal Church 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 block 5113, lots 36, 29 and 31. 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 lot 31 about the year 1888; lot 36 in May, 1913. and lot 29 in the year 1911; 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, lots 36 and 31 exclusively for church purposes, and lot 29 exclusively for a dwelling for the pastor. It appears from an examination of the Assessment Rolls that lots 31 and 36 have been exempt from local taxation for the year 1913 and since, and lot 29 is assessed as a parsonage and enjoys partial exemption, and the assessed valuation for the year 1916 is $30,500. 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: Assessment. "Bronx Boulevard Opening from Old Boston Post Road to E. 242nd St." (confirmed Jan. 12, entered Feb. 26th, 1914): No. 5814, block 5113, lot 36... 5815, block 5113, lot 31.. $12 22 32 40 The petitioner includes in its application the above assessment against lot 29, block 5113, amounting to $15.25. It appears that said lot No. 29 was acquired about the year 1911, and has been partially exempt from taxation. It adjoins the Church on White Plains Ave. As this parsonage is not entitled to exemption under article 1. section 4, subdivision 7 of the Tax Law, required by section 221A of the Charter, the Commissioners of the Sinking Fund are without power to grant the relief sought, the application should be denied, therefore, so far as it relates to lot 29, block 5113. The records of this Department show that the sum of $1,400 was paid on March 18, 1913, to the Washingtonville Methodist Episcopal Church for damages occasioned by the change of grade "White Plains Road" to Damage Parcel No. 57. The sinking fund commission on January 29, 1913, cancelled assessments affecting lot 31 in block 5113, which is one of the parcels in this petition, upon the payment of $631, of which amount $621 would represent the balance of the award above set forth, which would remain after deducting therefrom $769, the actual cost of the work made necessary by the change of grade (page 148, Minutes, 1913). The records of this Department do not show any lease to The City of New York affecting the property hereinbefore described. The total amount involved as principal in the above assessments is $44.62. The property affected by these assessments is located in the Borough of The Bronx, corner White Plains Road and Penfield Avenue. The pastor, Rev. Hubert D. Jones, in response to a request, has submitted a financial statement for the last fiscal year, showing the total receipts from al sources to be $2,204.09, and the expenditures for all objects, $2,203.34, leaving a balance of 75 cents. In addition, such financial statement shows unpaid bills aggregating $381.35. 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 Com missioners 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 ap proval of the application of Wakefield Grace Methorist Episcopal Church, pursuart to the provisions of such section of the Charter, and recommend the liens, atore 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 Corimissioners of the Sinking Fund by unanimous vote hereby authorize and direct the Comp troller, pursuant to the provisions of Section 221-A of the Charter, to cancel the following assessments levied and assessed against property owned by the Wakefield Grace Methodist Episcopal Church 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. Assessment. "Bronx Boulevard Opening from Old Boston Post Road to E. 242nd St." (confirmed Jan. 12, entered Feb. 26, 1914): No. 5814, block 5113, lot 36.. No. 5815, block 5113 lot 31. The report was accepted and the resolution unanimously adopted. $12 22 32 40 Union Evangelical Church, Corona, L. I.-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-Union Evangelical Church, Corona, L. I., has presented to you petition for the cancellation of certain assessments for public improvements, affecting premises in the Borough of Queens, designated on the official tax map as ward 2 block 855, lot 36; block 282, lot 38, and block 856, lot 4. 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 Isaid City approving the same, may, in their discretion, and upon such terms as they Fund of The City of New York, upon the written certificate of the Comptroller of may deem proper, by a unanimous vote cancel and annul all taxes, assessments and time said section became a law were, or might hereafter become, a lien against any Croton water rents, and sales to said City of any and all of the same, which at the 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 |
