The Comptroller presented the following statement and offered the following resolution relative to the refunding of Croton water rents paid in error: Hon. EDWARD M. GROUT, Comptroller: OCTOBER 20, 1904. SIR-Applications have been made as per statement herewith for the refund of Croton water rents paid in error. The applications are severally approved by the Commissioner of Water Supply, Gas and Electricity or the Collector of Assessments and Arrears, and the amount so paid ($1,655.78) has been deposited to the credit of the Sinking Fund for the Payment of the Interest on the City Debt. Julia Raudnitz George R. Read & Co., agents. Catharine Demarest John Edwards Joseph A. Flannery, attorney for Alexander G. Bolton. Wenzel C. Urban.. George N. Kanenbley. Charles Haardt Mrs. Catharine L. Winslow.. J. F. Chambers, attorney, Title Guarantee and Trust Com pany Ruth Ann Wallace.. Margaret Hyland Michael Power, agent.. Albro Akin .......... Samuel D. Folsom, agent.. Title Guarantee and Trust Company. $8.40 18.00 6 00 52.00 19 80 140 00 I 05 22 05 31 50 60 00 II 55 20 00 17.00 19 00 Resolved, That a warrant payable from the Sinking Fund for the Payment of the Interest on the City Debt be drawn in favor of the Chamberlain for the sum of sixteen hundred and fifty-five and seventy-eight one-hundredths dollars ($1,655.78) for deposit in the City Treasury to the credit of "Croton Water Rent Refunding Account," for refunding erroneous and over payments of Croton water rents, as per statement submitted herewith. Which resolution was unanimously adopted. The Comptroller presented the following statement and offered the following resolution, relative to the refunding of court fees paid in error: Hon. EDWARD M. GROUT, Comptroller: OCTOBER 17, 1904. SIR From proofs herewith submitted, it appears that on July 6, 1904, Alexander Fimelite, as attorney for defendant in the matter of Julius Gumpel et al. vs. Chapmans, paid to the Clerk of the Tenth District Municipal Court (Manhattan) four dollars return fees on appeal. That, as per certificate of Clerk of said Tenth District Court, no return was ever filed with the Appellate Term, and that the said Alexander Finelite is entitled to the return of amount of fee so deposited. On the 25th day of August, 1904, a clerk from the office of Kenneson, Emley & Rubino, attorneys for the plaintiff, by mistake entered in the Supreme Court, New York County, the matter of McLaughlin against Leonard, and paid the regular calendar fee, $4 ($1 being fee paid the Sheriff on each case entered and $3 Stenographer's fee paid to City). It appears that a stipulation had already been signed changing the venue of the action from New York County to Kings County; and later, September 29, a note of issue was filed with the Clerk of the Supreme Court of the County of Kings and the regular fee, 75 cents, paid therefor. An order of the Supreme Court (Part II.), County of New York, entered September 27, 1904, directs the return of the calendar fee paid by mistake as above stated. The fees paid have been deposited to credit of the Sinking Fund for the Payment of the Interest on the City Debt. Respectfully, I. S. BARRETT, Bookkeeper. Resolved, That warrants payable from the Sinking Fund for the Payment of the Interest on the City Debt be drawn in favor of the following parties, refunding them the amount of court fees paid in error, viz.: Alexander Finelite Kenneson, Emley & Rubino... $4 00 3 00 Which resolution was unanimously adopted. The Comptroller presented the following statement and offered the following resolution, relative to the refunding of assessment for Prospect Park Improvement paid in error: Hon. EDWARD M. GROUT, Comptroller: OCTOBER 17, 1904. SIR-On August 12, 1904, Dennis J. Donovan overpaid the following assessment installment for Prospect Park Improvement, viz.: The amount so overpaid was deposited in the Sinking Fund of the City of Brooklyn; the refund will be made through the account "Refunding Assessments Paid in Error, Borough of Brooklyn." The resolution herewith is necessary to reimburse this account for amount of assessment and interest so to be refunded. Respectfully, I. S. BARRETT, Bookkeeper. Resolved, That a warrant payable from the Sinking Fund, City of Brooklyn, be drawn in favor of the Chamberlain for the sum of nineteen and fifty-sixth onehundredths dollars ($19.56), to be deposited in the City Treasury to the credit of “Refunding Assessments Paid in Error, Borough of Brooklyn," to refund Dennis J. Donovan through this account, this amount of assessment and interest for Prospect Park improvement, overpaid in error. Which resolution was unanimously adopted. The Comptroller presented the following statement and offered the following resolution, relative to a transfer of $79.53 from Sinking Fund No. I to the City Treasury: OCTOBER 17, 1904. Hon. EDWARD M. GROUT, Comptroller: SIR-On August 10, 1904, the estate of I. & S. Bernheimer overpaid in error ($79.53) seventy-nine and fifty-three one-hundredths dollars for Bloomingdale road closing, confirmed December 4, 1880, on Lots Nos. 39 to 47, Block 920, in the Twelfth Ward. The amount of this overpayment was deposited in the City Treasury to the credit of the Sinking Fund for the Redemption of the City Debt No. 1, and the estate of I. & S. Bernheimer has been paid the amount so overpaid by it from the account "Refunding Assessments Paid in Error, Borough of Manhattan." Request is hereby made to reimburse the latter account with the amount of assessment as above, $79.53, paid into the Sinking Fund for the Redemption of the City Debt No. I. Respectfully, I. S. BARRETT, Bookkeeper. Resolved, That a warrant payable from the Sinking Fund for the Redemption of the City Debt No. I be drawn in favor of the Chamberlain for the sum of seventy-nine and fifty-three one-hundredths dollars ($79.53), for deposit in the City Treasury to credit of account "Refunding Assessments Paid in Error-Borough of Manhattan," to reimburse said account for the amount of assessment paid in error into the said Sinking Fund, and refunded from said "Refunding Account," as per statement submitted herewith. Which resolution was unanimously adopted. The Comptroller presented the following report and offered the following resolution relative to a sale at public auction of all the right, title and interest of The City of New York, which it has by virtue of a lease from the Supervisor of the Town of Gravesend to the city of Brooklyn, which lease is dated December 24, 1896, and recorded December 29, 1896, in liber 3, page 249, section 21, in the Kings County Register's Office: (Application of Mrs. Rachael Kendall.) Hon. EDWARD M. GROUT, Comptroller: OCTOBER 5, 1904. SIR-Mrs. Rachael Kendall is the owner of a piece of property located on the westerly line of Cortlandt street, near Neptune avenue, in the Borough of Brooklyn, County of Kings, City of New York, and has contracted to dispose of the same to one Katie Brandt. The Title Guarantee and Trust Company, who examined the title for Mrs. Brandt, discovered there were three sales made by the old Town of Gravesend on August 9, 1894, as follows: Mrs. Kendall now makes application to the Commissioners of the Sinking Fund for a quit-claim deed of the City's interests in said property arising from the sale made on the 9th day of August, 1894, by the Town of Gravesend, for the non-payment of an assessment for the opening of Cortlandt avenue and the opening and grading of Neptune avenue, amounting to $76.91, which sale was for the term of 100 years, and by reason of which sale, on December 24, 1896, the lot was conveyed to the city of Brooklyn by William C. V. Bennett, Supervisor of the Thirty-first Ward, by deed dated on said date, and recorded December 29, 1896, in section 21, liber 3, page 249 of conveyances. The property under consideration became the property of the City of Brooklyn on the annexation of the Town of Gravesend to the City. The Board of Supervisors of the County of Kings was abolished by chapter 954 of the Laws of 1895. The body having authority in the City of Brooklyn to dispose of this class of City property was the Common Council, that being the legislative body of the City, and no such power being vested in any other of the officers or departments thereof. By section 205 of the Charter of the Greater City, the power to sell the real estate of The City of New York is vested in the Board of Commissioners of the Sinking Fund. This section provides that the Board must sell City property at public auction for the highest marketable price, after due advertisement and appraisal, under and by direction of said Board. The Corporation Counsel in similar proceedings has heretofore advised in the sale of properties of this character, and in accordance with this advice it becomes necessary in this instance for the Commissioners of the Sinking Fund to appraise the City's interest in and to this lease for 100 years. This might be determined by commuting an annual rental, based upon the value of the property. It is my opinion, however, that |