and said town was, on the said 3d day of May, 1894, and for upwards of two hundred years prior thereto, had been seized in fee of the following described premises:

'All that certain lot of land under waters of Sheepshead Bay, in the former Town of Gravesend (Coney Island), now city of Brooklyn, in our County of Kings, described as follows, to wit:

"Beginning at mean high water mark at a point where the line of mean high water, as established by the United States Coast Survey of 1884, intersects the easterly line of lands of the New York and Manhattan Beach Railway Company, and which point is distant one thousand eight hundred seventy-one and three-tenths feet at right angles from a point on a line drawn in continuation of the easterly line of Ocean avenue distant one thousand seven hundred ninety-seven feet southerly from the northeasterly corner of Ocean and Emmons avenues, which point of commencement is also at the intersection of the easterly line of land of said New York and Manhattan Beach Railway Company with the northerly line of the upland of the grantee herein; thence running into Coney Island Creek north eight degrees and eight inches west fourteen hundred feet to a point in said creek between mean high and low water marks; thence north fifty degrees and three minutes east two hundrd fifty and eight-tenths feet; thence north seventy-six degrees and seven minutes east, four hundred two feet; thence south seventy-six degrees and one minute east two thousand six hundred forty-three and seven-tenths feet; thence on a regularly curved line to the left whose radius is one thousand four hundred thirty-three feet for a distance of three hundred seventy-five feet; thence north eighty-eight degrees and fifty-nine minutes east three thousand eighty-five feet; thence north eighty-six degrees and fourteen minutes east three thousand nine hundred seventy-five feet; thence on a regularly curved line to the right whose radius is seven hundred sixteen and eight-tenths feet one thousand seventy-five feet; thence south forty-four degrees and thirty-one minutes west, one hundred ninetysix and one-tenth feet to the line of mean high water; thence along the line of mean high water the following courses and distances: North twenty-four degrees and fortynine minutes west, one hundred thirty-six feet; thence north twenty-five degrees and thirty-three minutes east one hundred ninety-seven and nine-tenths feet; thence north five degrees and twelve minutes west one hundred forty-four and four-tenths feet; thence north fifty-five degrees and fifty-four minutes west, ninety-four feet; thence north seventy-eight degrees and twenty-five minutes west one hundred twenty-six and seventenths feet; thence south twenty-three degrees and ten minutes west sixty-five and nine-tenths feet; thence south ten degrees and forty-two minutes west three hundred seventy-five and seven-tenths feet; thence south sixty-three degrees and twenty-three miuutes west one hundred thirty-one and five-tenths feet; thence south eighty-five degrees and fifty-seven minutes west four hundred forty-two and two-tenths feet; thence south sixty-eight degrees and forty-seven minutes west three hundred twentysix and seven-tenths feet; thence north eighty degrees and fifty-seven minutes west one hundred sixty-two and one-tenth feet; thence south fifty-eight degrees and six minutes west one hundred thirty and five-tenths feet; thence north seventy-eight degrees and one miuute west one hundred twenty-two and four-tenths feet; thence south twenty-two degrees and fifty-eight minutes west one hundred feet; thence north eighty degrees and twenty-four minutes west two hundred twenty-eight feet; thence south thirty-seven degrees and twenty minutes west sixty-six and seven-tenths feet; thence south fifty-six degrees and thirty-three minutes west two hundred thirty-five and seven-tenths feet; thence south eighty-seven degrees and forty-two minutes west two hundred ninety-nine and seven-tenths feet; thence north eighty-five degrees and forty minutes west three

hundred seventy and eight-tenths feet; thence north eighty-nine degrees and one minute west four hundred forty-three feet; thence south eighty-six degrees and forty-eight minutes west, eight hundred twenty-three and eight-tenths feet; thence north sixtyfour degrees and seventeen minutes west three hundred ten and eight-tenths feet; thence south seventy-five degrees and forty-two minutes west three hundred thirty. seven and three-tenths feet; thence north seventy-eight degrees and fifty-eight minutes west one hundred fifty-four feet; thence south sixty degrees and thirty-five minutes west two hundred ninety-eight feet; thence north sixty-nine degrees and thirty minutes west three hundred twenty-one and seven-tenths feet; thence south seventy-four degrees and six minutes west one hundred sixty-eight and two-tenths feet; thence south thirtyfive degrees and twenty-eight miuutes west ninety-nine and five-tenths feet; thence north sixty-six degrees and one minute west one hundred thirty-one and seven-tenths feet; thence south thirty-nine degrees and thirty-five minutes west one hundred sixtytwo and seven-tenths feet; thence north sixty-eight degrees and forty-seven minutes west one hundred sixty-eight feet; thence south forty-seven degrees and twenty-nine minutes west one hundred forty-four and five-tenths feet; thence south eighty-five degrees and five minutes west seven hundred feet; thence south eighty-three degrees and forty-five minutes west four hundred forty-four feet; thence south seventy-nine degrees and forty-two minutes west one thousand one hundred feet; thence south eighty-one degrees and thirty-one minutes west four hundred ninety-eight feet; thence south eighty-one degrees and forty minutes west three hundred sixty-eight and six-tenths feet; thence south eighty-six degrees and three minutes west five hundred and two-tenths feet; thence north fifty-nine degrees and eleven minutes west two hundred thirty-six and six-tenths feet; thence north seventy-two degrees and fifty-four minutes west three hundred ten and three-tenths feet; thence south fifty-one degrees and seventeen minutes west one hundred eighty and eight-tenths feet; thence north sixty-four degrees and sixteen minutes west eight hundred ten feet all along the line of mean high water to the point or place of beginning; containing two hundred eighty-five and eight onehundredths acres of land under water."

IV. On the 3d day of May, 1894, said Town of Gravesend, by virtue of chapter 449 of the Laws of the State of New York of the year 1894, entitled “An act to provide for the annexation to the City of Brooklyn of the Town of Gravesend, in Kings County," was merged in and became part of the City of Brooklyn, Kings County, New York, the said City of Brooklyn being at that time a municipal corporation, and the title of said premises thereby became vested in the City of Brooklyn.

V. Prior to on or about the 10th day of April, 1895, the defendant, Manhattan Beach Hotel and Land Company (Limited), unlawfully and wrongfully entered into and upon said premises and took possession thereof.

VI.-Thereafter, and on the 1st day of January, 1898, pursuant to chapter 378 of the Laws of the State of New York, entitled "An act to unite into one municipality under the corporate name of The City of New York, the various communities lying in and about New York Harbor, including the City and County of New York, the City of Brooklyn and the County of Kings, the County of Richmond and part of the County of Queens, and to provide for the government thereof," passed May 4, 1897, the said City of Brooklyn was merged in and became part of the municipal corporation known and by said act designated as The City of New York, being the plaintiff herein, and the plaintiff thereupon succeeded to all the property, real and personal, actions and rights of action theretofore belonging to the said Town of Gravesend or the City of Brooklyn, and to the hereinbefore described premises.

VII-Upon information and belief that on or about the 4th day of June, 1896, Austin Corbin departed this life.

VIII-Upon information and belief that said Austin Corbin left a last will and testament which was duly admitted to probate on or about the 21st day of July, 1896, in the Surrogate's Court of the County of Suffolk, in and whereby he duly nominated and appointed Hannah M. Corbin, George S. Edgell and Austin Corbin as executors of and under said last will and testament.

IX. Upon information and belief that the said Hannah M. Corbin, George S. Edgell and Austin Corbin duly qualified as executors of said last will and testament and letters testamentary were duly issued to them.

X-Upon information and belief that the said Austin Corbin, deceased, prior to his death claimed some interest in or lien upon the hereinbefore described premises adverse to this plaintiff, and that in and by the terms of his said last will and testament such interest in or lien upon said premises became vested in the aforesaid executors.

XI. That prior to and ever since the 17th day of December, 1896, the defendant Manhattan Beach Hotel and Land Company (Limited) has been in possession of the premises described in this complaint, the property of plaintiff, and is now in possession thereof and wrongfully and unlawfully withholds possession thereof from plaintiff. XII.-Upon information and belief, the rental value of said premises in $1,000 per

annum.

Wherefore, Plaintiff demands judgment against defendants for the possession of said premises, and against the defendant Manhattan Beach Hotel and Land Company (Limited) for the sum of six thousand dollars for the use and occupation of said premises from December 17, 1896, to the time of the commencement of this action, besides the costs.

State of New York, County of New York, ss.:

N. Taylor Phillips, Deputy Comptroller of The City of New York, and an officer of the plaintiff in the above-entitled action, being duly sworn says: That the foregoing complaint is true to his knowledge, except as to the matters therein stated to be alleged upon information and belief, and as to those matters he believes it to be true. Deponent further says that the reason why this verification is not made by the plaintiff is that it is a corporation; that this deponent is an officer of the same, to wit, Deputy Comp

troller, and that the grounds of his belief as to all matters not therein stated upon his knowledge are as follows: Information obtained from the books and records of the Department of Finance, or of other Departments of the City Government, or from statements made to him by certain officers or agents of the plaintiff.

N. TAYLOR PHILLIPS.

Sworn to before me this 17th day of November, 1903.

RICHARD JONES PETTIT,
Notary Public,

New York County.

Certificate filed in Kings County.

Hon. EDWARD M. GROUT, Comptroller:

NEW YORK, May 20, 1904.

SIR-About a year ago an action was commenced by this office against the Manhattan Beach Hotel and Land Company, and the executors of Austin Corbin, deceased, to recover possession of lands under water and filled-in lands of Sheepshead Bay, north of a line delineated as the high-water line in an application by said company to the Commissioners of the Land Office of the State of New York for letters patent conveying to said company the title of the State to the lands and lands under water north of such lines.

Letters patent for such lands were issued in the year 1895.

In the investigation conducted by this office as to the title to the lands under water within the bounds of the various towns fronting upon Jamaica and Sheepshead Bays these facts were ascertained and the action above referred to was commenced.

Since the bringing of this action several conferences have been had between Edward E. Sprague, of the firm of Strong & Cadwalader, counsel for the defendants, and this office, looking towards a compromise and adjustment of the questions of title involved. These have finally resulted in submission of an offer to settle the action.

A copy of the letter suggesting such compromise is herewith transmitted.

I also transmit three maps furnished this office as follows, to wit:

Map of the Manhattan Beach Company's property; total acreage, 467 acres.

Map showing the allotment by the Town of Gravesend of Sedge Meadows made by Jeremiah Williamson May 31, 1757, the original of which is in the possession of the Commissioner of Records of Kings County.

Map of the property of the Manhattan Beach Hotel and Land Company, Limited, showing high and low water and sedge lines and proposed marginal street and bulkhead lines of purpose of adjustment of property lines made by W. A. Cattell, Consulting Engineer.

The action was brought to recover possession of lands under water of Sheepshead Bay north of the high-water line as described by the company in its application for letters patent of the right, title and interest of the State in and to said premises upon the theory that the State had no title to the premises in question and that such title had been originally vested in the Town of Gravesend, thereafter in the city of Brooklyn and subsequently by consolidation in The City of New York.

A search had been obtained by this office to ascertain whether any conveyances of lands under water had been made by the Town of Gravesend from the year 1831 to

January 1, 1903, and no conveyances from said town of the premises in question were returned.

Since the beginning of said action further investigation has been made, and it appears from the minutes of the Town of Gravesend that in the year 1766 an allotment was made by the town authorities, as per survey of Jeremiah Williamson, surveyor, to the sedge banks to the various inhabitants of the town named in such allot

ment.

This allotment is plotted upon the third map.

The courts have held that such allotment vests a good title in the allottee. The defendant claims title from such original allottees.

Should there be, however, a defect in the claim of title from such allottee to the defendant the City could not take advantage of the same, for the rule of law in ejectment cases is that the plaintiff must succeed upon the strength of his title and not upon the weakness of that of the defendant.

The most valuable portion of the premises involved in the action is the westerly portion upon which the bicycle track and the fireworks inclosure are located. This portion of the premises is included within the allotment hereinbefore referred to. The City, therefore, would fail to recover in this action the portion of the premises involved covered by this allotment.

Another fact to be considered is the location of the high-water line.

While it is true that in its application to the Commissioners of the Land Office in 1895 a line of high water is described by the defendant to which it claims to own, such statement would not in my judgment have the same force and effect of an appli cation to the City for a water grant of the lands under water in front of upland owned by the applicant.

As to the property east of the allotment hereinbefore referred to, it appears that since the action was brought the elements have causd a breach through the same, thus creating a new inlet from the ocean to Sheepshead Bay.

The high-water line along the ocean front and bay front of the land easterly of the Oriental Hotel is constantly shifting, and title to such lands may be lost by submergence, regained by reliction and the quantity of the lands may be increased by accretion.

No question can be raised as to that portion of the upland called Pelican Point at the easterly end of the premises involved in the action, because the Court of Appeals has decided that such title was in one Coleman, from whom the defendant obtained his title.

The defendant's counsel has also submitted a memorandum, a copy of which is herewith inclosed.

I have examined the cases therein referred to, and in such memorandum the law as laid down in the cases is correctly set forth.

Notwithstanding these facts the defendants, realizing that the litigation begun by the City may not be finally determined for a number of years, and being desirous of improving the premises easterly of the Oriental Hotel upon a large and comprehensive scale, have submitted the proposition of compromise herewith transmitted.

The terms of the proposition submitted contemplate the construction of a bulkhead along the bay from Emmons avenue, as shown upon the third map in red ink. A rough