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letter from Frank A. Collins, Deputy Superintendent of School Buildings in the Borough of Queens, and from it I quote in part as follows:

"Mr. Adams thinks it would be unwise for the Board of Education to expend $1,500 for a fire escape, in view of the short time this building will be needed and the expected early completion of the new school."

The original lease of this building was authorized by the Commissioners of the Sinking Fund at a meeting held January 20, 1899, and seems to have been used for school purposes for a period prior to that time, and while there is nothing in the original lease or in the renewals thereunder stipulating that the Board of Education shall make outside repairs, it is fair to presume that, when nothing is stated, the owner, as in the case of ordinary leases, makes the repairs.

A violation was filed against this building by the Department of Buildings in the matter of the erection of a fire escape in November, 1902, and no action was taken by the Board of Education to compel the owner to erect fire escapes to safeguard the lives of the children in case of fire, and for the reason of that neglect by the Board of Education, the Building Department filed an additional complaint with this Bureau, on the inspection requested by this Department.

If the Board of Education chooses to erect a fire escape upon the building at the request of the Department of Buildings, in order that they may use the entire building for school purposes, I do not see what action the Commissioners of the Sinking Fund can take other than to comply with the request of the Board of Education for a renewal of the lease, and I would therefore respectfully recommend that the resolution of the Commissioners of the Sinking Fund adopted at the meeting held January 20, 1904, be rescinded, and that the Commissioners of the Sinking Fund adopt a resolution that, after the building has been put in a condition which will have the approval of the Department of Buildings and the Department of Health, the Board of Education be authorized to enter into a renewal of the lease of premises at Potter and Steinway avenues, Long Island City, Borough of Queens, for a term of one year from February 15, 1904, at an annual rental of $2,000, payable quarterly, otherwise upon the same terms and conditions as are contained in the existing lease; Mrs. Mary A. Williamson Boyd, owner.

Respectfully submitted for approval,

MORTIMER J. BROWN,
Appraiser of Real Estate in Charge of Bureau.

Approved: N. TAYLOR PHILLIPS, Acting Comptroller.

Resolved, That the resolution adopted by this Board at meeting held January 20, 1904, authorizing the renewal of the lease to the City of the Williamson building, at the corner of Potter and Steinway avenues, Long Island City, Borough of Queens, for use as an annex to Public School No. 8, by the Board of Education, be and the same is hereby rescinded.

Resolved, That after the building has been put in a condition which will have the approval of the Department of Buildings and the Department of Health, the Commissioners of the Sinking Fund hereby approve of and consent to the execution by the Board of Education, of a renewal of the lease to the City from Mrs. Mary A. Williamson Boyd, of the Williamson building, at the corner of Potter and Stein

way avenues, Long Island City, Borough of Queens, to be used as an annex to Public School No. 8, for a term of one year from February 15, 1904, at an annual rental of two thousand dollars ($2,000), payable quarterly; otherwise, upon the same terms and conditions as contained in the existing lease-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 report was accepted and the resolutions severally unanimously adopted.

The Comptroller presented the following report of the Appraiser of Real Estate of the Department of Finance, and offered the following resolution, relative to a renewal of the lease of offices in the First National Bank building, Borough of Richmond, for the Surrogate of Richmond County:

Hon. EDWARD M. GROUT, Comptroller:

February 4, 1904.

SIR-Hon. Stephen D. Stephens, County Judge and Surrogate for the County of Richmond, in a communication under date of December 24, 1903, requests the Commissioners of the Sinking Fund to renew the lease of the premises occupied by the Surrogate's Office and Court for a term of three years, commencing January

I, 1904.

The premises which have been used for this Court consist of three rooms, Nos. 5, 6 and 7, on the second floor of the First National Bank Building at St. George, Staten Island, Borough of Richmond, and has been used by said Court for a number of years.

The Commissioners of the Sinking Fund, at a meeting held January 8, 1901, authorized the renewal of the lease which expired on December 31 last. I would respectfully recommend that the Commissioners of the Sinking Fund adopt a resolution authorizing a renewal of this lease upon the same terms and conditions as contained in the present existing lease.

Respectfully submitted for approval,

MORTIMER J. BROWN,

Appraiser of Real Estate in Charge of Bureau.

Resolved, That the Comptroller be and is hereby authorized and directed to execute a renewal of the lease to the City, from the First National Bank of Staten Island, of rooms Nos. 5, 6 and 7, on the second floor of the First National Bank Building at St. George, Borough of Richmond, for the use of the Surrogate of Richmond County and by the Special Term of the Supreme Court, for a term of three years from January 1, 1904, at an annual rental of one thousand dollars ($1,000), payable semi-annually, otherwise upon the same terms and conditions as contained in the existing lease-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 report was accepted and the resolution unanimously adopted.

The following communication was received from the Department of Public Charities, relative to a renewal of the lease of premises on Sea Breeze avenue, Coney Island, Borough of Brooklyn, used as an Emergency Hospital:

Sinking Fund Commission, Hon. N. TAYLOR PHILLIPS, Secretary:

January 26, 1904.

DEAR SIR-I am directed by the Commissioner to respectfully request that you renew the lease with Louis Stauch, of Coney Island, for the property used as an Emergency Hospital at Coney Island by this Department for a term of three years from May 1, 1904, with the privilege of renewing it for three years at the rental of $2,300 per annum. This is the same rental that we have paid for the piece of property for the past three years. It is situated on Sea Breeze avenue. The Commissioner considers this rental a fair price.

Yours respectfully,

J. MCKEE BORDEN, Secretary.

The Commissioners of the Sinking Fund, at a meeting held May 17, 1901 (see minutes, page 199), adopted a resolution authorizing this lease. The lease contained the privilege of renewal for three years upon the same terms and conditions.

I would respectfully recommend that the request of the Commissioner be granted, and that the Commissioners of the Sinking Fund authorize a renewal of this lease upon the same terms and conditions as contained in present existing lease. MORTIMER J. BROWN,

February 4, 1904.

Appraiser of Real Estate in Charge of Bureau.

In connection therewith the Comptroller offered the following resolution:

Resolved, That the Comptroller be and is hereby authorized and directed to execute a renewal of the lease to the City from Louis Stauch, of premises consisting of a two-story frame apartment house on the northerly side of Sea Breeze avenue, about 143 feet east of West Third street; a one-story frame building on the northeasterly corner of Sea Breeze avenue and West Third street, and a one-story frame building on the southerly side of Park place, about 100 feet easterly from West Third street, and a roadway about ten feet wide, running from the building on Park place to Sea Breeze avenue, Coney Island, Borough of Brooklyn, for use as an Emergency Hospital, etc., for a term of three years from May 1, 1904, with the privilege of a renewal for three years at an annual rental of two thousand three hundred dollars ($2,300), payable quarterly, otherwise upon the same terms and conditions as contained in the existing lease-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.

Which was unanimously adopted.

The following communication was received from the Tenement House Depart ment, relative to a renewal of the lease of premises at No. 240 Fourth avenue, Borough of Manhattan:

NEW YORK CITY, January 26, 1904.

To the Sinking Fund Commission of The City of New York, No. 280 Broadway, City: GENTLEMEN-I respectfully request the approval of the Sinking Fund Commission to the continued rental of the second floor of the building No. 240 Fourth avenue, at an annual rental of $1,550, for the term of one year, commencing February 1, 1904; such rental to include janitor service, steam heat and toilet accommodations. The present lease expires January 31, 1904.

Trusting this matter may have your immediate approval, I am

Very truly yours,

THOS. C. T. CRAIN, Commissioner.

At a meeting of the Commissioners of the Sinking Fund held May 4, 1903, a resolution was adopted authorizing a lease to be made for the premises No. 240 Fourth avenue, for a period of one year, with the privilege of renewal. The Commissioner is taking advantage of the renewal clause in said lease contained, and I would respectfully recommend that the Commissioners of the Sinking Fund adopt a resolution authorizing a renewal of this lease upon the same terms and conditions as in present existing lease. MORTIMER J. BROWN,

February 4, 1904.

Appraiser of Real Estate in Charge of Bureau.

In connection therewith the Comptroller offered the following resolution: Resolved, That the Comptroller be and is hereby authorized and directed to execute a renewal of the lease to the City from William Weismantel, of the second floor of the building No. 240 Fourth avenue, Borough of Manhattan, for the use of the Tenement House Department of The City of New York, for a term of one year from February 1, 1904, at an annual rental of fifteen hundred and fifty dollars ($1,550), payable monthly, the owner to furnish steam heat, janitor's service and toilet accommodations, otherwise upon the same terms and conditions as contained in the existing lease; 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.

Which was unanimously adopted.

The following communication was received from the Armory Board, relative to bills of cost taxed by a Justice of the Supreme Court for fees of Commissioners in the matter of acquiring title to land as a site for Troop C Armory:

NEW YORK, January 21, 1904.

To the Honorable the Commissioners of the Sinking Fund:

GENTLEMEN-At a meeting of the Armory Board held January 21, 1904, the following was adopted:

"Resolved, That the Armory Board does hereby approve the bill and expense incurred by the Commissioners of Appraisement in the proceedings relative to acquiring an armory site on the easterly side of Bedford avenue, extending from President to Union streets, in the Borough of Brooklyn, for Troop 'C,' N. G. N. Y., as follows:

William McLaughlin.

John Pyburn...
Desmond Dunn..

$230 00

230 00

200 00

-which have been approved by the Corporation Counsel; and that the Commissioners of the Sinking Fund be requested to concur and the Comptroller authorized to pay the same."

The vouchers, bills and Corporation Counsel's communication are herewith transmitted.

Yours truly,

FRANK J. BELL, Acting Secretary.

NEW YORK, December 29, 1903.

Hon. EDWARD M. GROUT, Comptroller:

SIR-Herewith I transmit bills of costs, as taxed by a Justice of the Supreme Court, pursuant to section 1447 of the Greater New York Charter, for fees of Commissioners in the matter of acquiring title to lands on Bedford avenue, Union and President streets, in the Borough of Brooklyn, as an armory site.

You will undoubtedly remember that after the Commissioners had made the award they subsequently raised the amount; thereupon the Board of Estimate passed a resolution discontinuing the proceeding. When the matter came up in court an order was entered appointing a referee to take proof of the expenses incurred by the owners and providing for the discontinuance of the proceeding upon payment of the amounts found due for actual disbursements made or expenses incurred.

While the reference was still pending the Board of Estimate purchased the property direct.

The proceeding has never been actually discontinued by the formal entry of an order, the proceeding having been kept open to afford some basis for the taxation of the Commissioners' fees, fees of expert witnesses, etc.

I have caused the minutes of the proceeding to be examined and find the Commissioners to be apparently entitled to the amounts taxed.

I therefore inclose the bills as taxed for audit and payment.

Respectfully yours,

G. L. RIVES, Corporation Counsel.

In connection therewith the Comptroller offered the following resolution: Resolved, That the Commissioners of the Sinking Fund hereby concur in the following resolution, adopted by the Armory Board, at a meeting held January 21,

1904:

"Resolved, That the Armory Board does hereby approve the bill and expense incurred by the Commissioners of Appraisement in the proceedings relative to

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