erly line of East Fourth street, being the bulkheads on either side of the Recreation Pier now maintained by this Department at the foot of Third street, on the East river.

With the acquisition of the rights in and to these two bulkhead properties, the City would then be in a position to proceed with the improvements under the new plan at that locality in order to meet the demands for wharfage accommodations thereat. The bulkhead between East Houston street and East Third street covers 116 linear feet and is assessed by the Department of Taxes and Assessments at $10,000, and the bulkhead between East Third and East Fourth streets covers 195 linear feet and is assessed at $18,000, and I desire to make offers for the purchase of the private rights at the assessed valuations therefor.

I therefore hereby respectfully request that the Commissioners of the Sinking Fund adopt resolutions authorizing me as Commissioner of Docks, to make and serve on the owners of the said bulkhead rights offers as follows:

I. To the estate of John Dimon (Charles L. Dimon, Caleb A. Dyer and Frederick D. Phillips, Trustees), the sum of $18,000 for the bulkhead rights appurtenant to the bulkhead between East Third and East Fourth streets, on the East river, 195 feet more or less.

2. To the estate of F. H. Cossitt (A. D. Juilliard, Henry Tallmadge, Henry P. Tallmadge and E. W. Barnes, Trustees), the sum of $10,000 for the bulkhead rights appurtenant to the bulkhead between East Third and East Houston streets, on the East river, 116 feet more or less.

Yours respectfully,

MAURICE FEATHERSON, Commissioner

In connection therewith the Comptroller presented the following report of the Engineer of the Department of Finance:

Hon. EDWARD M. GROUT, Comptroller:

SEPTEMBER 26, 1904.

SIR-The Dock Commissioner in communication dated September 17, 1904, requests the Commissioners of the Sinking Fund to adopt resolutions authorizing him to make and serve upon the owners of bulkhead rights between East Third and East Fourth streets, an offer to purchase the same for the sum of $18,000; and also upon the owners of the bulkhead between East Third and East Houston streets, an offer to purchase the same for the sum of $10,000. Each of the sums named are the assessed valuations of the separate parcels.

At the present time there are applications from both of the parties in interest for releases of certain of the City's rights in and to a street, as yet unopened, and known as East street, reserved from the original water grants.

In the case of the bulkhead between East Third and East Houston streets, which has a length of 116 feet more or less, an offer was made to the City less than a year ago to sell the same for the sum of $25,000.

I am of the opinion therefore that it would be advisable that this matter be referred to the Bureau of Real Estate in order that a purchase may be effected if possible, or an exchange made which would enure to the benefit of the City, and would

at the same time place the City in possession of the premises at a much earlier date, and probably at less cost than if condemnation proceedings were resorted to.

Respectfully,

EUG. E. McLEAN, Engineer.

Which was referred to the Comptroller.

The following communication was received from the Commissioner of Docks, requesting that he be authorized to make offers to purchase certain water-front property on the westerly side of the Boulevard south of Elm street, Astoria, Borough of Queens: NEW YORK, June 28, 1904.

Hon. N. TAYLOR PHILLIPS, Secretary, Commissioners of the Sinking Fund:

SIR-Numerous requests have from time to time been made for wharfage facilities at Astoria, in the Borough of Queens, and in order to provide such facilities an examination of the water front in that section was made and it was decided that the best place for the purpose would be in the vicinity of Jamaica avenue.

The Department thereupon prepared a plan providing for the construction of two piers at Hallett's Cove, and the plan was recently approved by the Commissioners of the Sinking Fund.

In order to carry out the proposed plan it will be necessary for the City to acquire the interests of the private owners in and of all the land and land under water not now owned by the City westerly of the westerly line of the Boulevard and extending westerly to the bulkhead and pierhead line established by the Secretary of War in 1890, and extending from a line drawn parallel with and distant 300 feet northerly from the northerly line of Jamaica avenue southerly about 90 feet to the northerly side of the present pier southerly of Jamaica avenue, the said property being shown in blue on the map transmitted herewith.

I therefore hereby respectfully request that the Commissioners of the Sinking Fund authorize me as Commissioner of Docks to make offers to the private owners for the purchase of the bulkhead rights and land under water included within the area as described above, the offers for the separate parcels to correspond to the assessed valuations as designated on the map, there being four parcels at $5,000 each and one parcel at $4,000. Yours respectfully

MAURICE FEATHERSON, Commissioner.

In connection therewith the Comptroller presented the following report of the Engineer of the Department of Finance:

Hon. EDWARD M. GROUT, Comptroller:

SEPTEMBER 2, 1904.

SIR-The Dock Commissioner, in communication of June 28, 1904, requests the Commissioners of the Sinking Fund to approve of offers to be made by him for the purchase of certain water-front property on the westerly side of the Boulevard, south of Elm street, in the former village of Astoria, and now First Ward, Borough of Queens,

The property has a frontage of a little less than 500 feet and from the map submitted the title would appear to be in five owners. The Commissioner submits the assessed valuations of the several pieces, to wit: Four at $5,000 each, and one (the parcel at the foot of Jamaica avenue) at $4,000, which are the respective sums he proposes to offer, and amount in the aggregate to $24,000.

The purpose of this acquisition is to increase the wharfage room in this vicinity, but it will only admit of the construction of two piers 170 feet long by 80 feet wide.

Immediately to the south the City owns the land and land under water at the foot of Broadway, and a pier having a length of about 550 feet and a width of 75 feet was constructed, but I am informed that it was built over a sewer and owing to imperfect construction has now become unsafe and has been closed to traffic by order of the Dock Commissioner.

No reason is given why this pier owned by the City could not be repaired or reconstructed, and thus give better wharfage facilities for the district than the short piers proposed, and as the City will probably be obliged to acquire the property by condemnation proceedings, it will be a long time before the actual improvement can be made.

I would also call your attention to the fact that this is the first time, within my knowledge, where a request has been made to acquire property at the foot of a street, such parcels usually becoming City property by means of a street opening proceeding, in which the cost of acquisition has been paid by the property benefited, and not by the City at large through the medium of Dock Bonds.

Under date of May 2, 1904, I reported to you on the matter of opening of this very street (Jamaica street), and showing how by a technicality the part of the same now proposed to be acquired by the Dock Commissioner, at the expense of the City, was eliminated from the proceedings to open.

I stated at that time that if this technicality was not overcome the City would be placed at large extra expense to acquire the water-front property in the boroughs of Brooklyn and Queens, and that as such a system had never been in vogue in Manhattan and The Bronx it would be an injustice to these boroughs.

My report was referred to the Chief Engineer of the Board of Estimate and Apportionment, who reported on the matter at the meeting of the Board of July 15 and suggested that the matter be referred to the Borough Presidents of Brooklyn, Queens and Richmond for an investigation and report.

As I deem it inadvisable for the City to set a precedent by buying property at the foot of streets, to be paid for by the City at large through the medium of Dock bonds, I would recommend that this matter lie over until the reports of the respective Borough Presidents are received.

Respectfully,

I attach copies of the report referred to above.

EUG. E. McLEAN, Engineer.

Laid over.

The Comptroller presented the following report and offered the following resolution relative to a renewal of the lease of premises No. 100 Covert street, Borough of Brooklyn, for the Board of Education:

Hon. EDWARD M. GROUT, Comptroller:

AUGUST 25, 1904

SIR-The Board of Education at a meeting held on June 8, 1904, adopted the following resolution:

"Resolved, That the Commissioners of the Sinking Fund be and they hereby are "requested to authorize the renewals of the leases of the following named premises "at the rentals and for the terms specified:

"No. 100 Covert street, Brooklyn; Owner, Edmund F. Hanks, No. 552 Putnam "avenue, Brooklyn; Annex Public School 85; District No. 36; date of expiration, "November 11, 1904, and renewal for one year; term, I year; annual rent, $480 and "water tax."

The Bureau of Buildings and Department of Health report that the ventilation is inadequate. I have communicated with the lessor and he has promised to comply with the suggestions of these Departments..

I would respectfully recommend that the Commissioners of the Sinking Fund adopt a resolution approving the renewal of this lease by the Board of Education, upon the same terms and conditions as are in the existing lease, after the owner of the building has complied with the requirements of the Department of Health and the Bureau of Buildings.

Respectfully submitted for approval,

Approved:

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

EDWARD M. GROUT, Comptroller.

Resolved, That after the owner has complied with the requirements of the Department of Health and Bureau of Buildings, 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 Edmund F. Hanks, of the first floor and part of the cellar in the three-story frame building, No. 100 Covert street, southeast corner of Evergreen avenue, Borough of Brooklyn, for a term of one year, from November 11, 1904, at an annual rental of four hundred and eighty dollars ($480), payable quarterly, and water tax, 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 Comptroller presented the following report and offered the following resolution relative to a renewal of the lease of premises at Nos. 182-184 Cherry street, Borough of Manhattan, for the Board of Education:

Hon. EDWARD M. GROUT, Comptroller:

AUGUST 25, 1904.

SIR-The Board of Education at a meeting held on August 17, 1904, adopted the following resolution:

"Resolved, That the Commissioners of the Sinking Fund be and they hereby are "requested to authorize a renewal of the lease of the premises at Nos. 182-184 Cherry "street, Borough of Manhattan, occupied as an annex to Public School 177 for a period "from December 15, 1904, to July 1, 1906, with the privilege of renewal for two years on the same terms and conditions as in the existing lease, with the exception of the "modification as to date of expiration which has been agreed to by the lessor, Estate of "A. E. Goodspeed, No. 180 Cherry street, City."

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The Department of Health and the Bureau of Buildings having reported that the condition of these premises is satisfactory for school purposes, I would respectfully recommend that the Commissioners of the Sinking Fund adopt a resolution authorizing a renewal of this lease for a term from December 15, 1904, to July 1, 1906, with the privilege of renewal for two years, otherwise on the same terms and conditions as contained in the existing lease. Lessor, Estate of A. E. Goodspeed, No. 180 Cherry street, City.

Respectfully submitted for approval,

Approved:

MORTIMER J. BROWN,

Appraiser of Real Estate in Charge of Bureau.

EDWARD M. GROUT, Comptroller.

Resolved, That 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 of premises at Nos. 182-184 Cherry street, Borough of Manhattan, occupied as an annex to Public School 177, for a period from December 15, 1904, to July 1, 1906, with the privilege of a renewal for two years at an annual rental of thirty-five hundred dollars ($3,500), payable quarterly, otherwise upon the same terms and conditions as contained in the existing lease; lessor, the Estate of A. E. Goodspeed;

-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 Comptroller presented the following report and offered the following resolution relative to a renewal of the lease of premises on the southeast corner of Stone and East New York avenues, Borough of Brooklyn, for the Board of Education:

Hon. EDWARD M. GROUT, Comptroller:

AUGUST 25, 1904.

SIR-The Board of Education at a meeting held on June 22, 1904, adopted the following resolution: