The Comptroller presented the following report and offered the following resolution relative to a renewal of the lease of premises No. 446 East Seventy-second street, Borough of Manhattan, for the Board of Education:

Hon. EDWARD M. GROUT, Comptroller:

DECEMBER 16, 1904.

SIR-The Board of Education, at a meeting held November 23, 1904, adopted the following resolution:

"Resolved, That the Commissioners of the Sinking Fund be and they are hereby requested to authorize a renewal of the lease of the premises No. 446 East Seventy"second street, occupied as an annex to Public School 82, Borough of Manhattan, for a 'period from March 20, 1905, to July 1, 1906, with the privilege of renewal for an "additional year, on the same terms and conditions as in the existing lease. Owner, "Normal College Alumnæ Association. Isabella Sullivan, President."

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The Board of Health and Bureau of Buildings having reported favorably on the condition of these premises for school purposes, I would respectfully recommend that the Commissioners of the Sinking Fund adopt a resolution authorizing the renewal of the lease of premises No. 446 East Seventy-second street, occupied as an annex to Public School 82, Borough of Manhattan, for a term from March 20, 1905, to July 1, 1906, with the privilege of renewal for an additional year, otherwise upon the same terms and conditions as contained in the existing lease. Lessor, Normal College Alumnæ Association. Isabella Sullivan, President.

Respectfully submitted for approval,

MORTIMER J. BROWN,

Appraiser of Real Estate in Charge of Bureau.

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 from the Associate Alumnæ of the Normal College, of the parlor floor of premises No. 446 East Seventy-second street, Borough of Manhattan, for a term from March 20, 1905, to July 1, 1906, with privilege of a renewal for an additional year, at an annual rental of three hundred and sixty dollars ($360), 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 resolution unanimously adopted.

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The following report and resolution were received from the Board of Education, relative to a lease of the Old School House," at Pleasant Plains, Borough of Richmond:

To the Executive Committee:

The Committee on Buildings respectfully reports that the City Superintendent has recommended that the premises known as the "Old School House" at Pleasant Plains, Borough of Richmond, be leased as a kindergarten annex to Public School 3, where

additional school accommodations are urgently needed. The Deputy Superintendent of School Buildings for the Borough reports that the premises are suitable and that the rent is reasonable, and the Departments of Health and Buildings certify that the sanitary and structural conditions are satisfactory.

The following resolution is therefore submitted for adoption:

Resolved, That the Commissioners of the Sinking Fund be and they hereby are requested to authorize a lease of the first floor of the building known as the "Old School House," at Pleasant Plains, Borough of Richmond, as a kindergarten annex to Public School 3, for a period from December 1, 1904, to July 1, 1905, with the privilege of renewal for one year, at an annual rental of $250, payable quarterly; the owner, John M. Van Wyck, Prince's Bay, Staten Island, to make all necessary repairs to the building; the Board of Education to erect the necessary sanitary accommodations in yard and furnish light, heat and janitor's services.

A true copy of report and resolution adopted by the Executive Committee of the Board of Education on October 19, 1904.

A. EMERSON PALMER, Secretary, Board of Education.

In connection therewith the Comptroller presented the following report and offered the following resolution:

Hon. EDWARD M. GROUT, Comptroller:

DECEMBER 7, 1904.

SIR-The Board of Education, at a meeting held on October 19, 1904, adopted the following resolution:

"Resolved, That the Commissioners of the Sinking Fund be and they hereby are requested to authorize a lease of the first floor of the building known as the "Old School House," at Pleasant Plains, Borough of Richmond, as a kindergarten annex to Public School 3, for a period from December 1, 1904, to July 1, 1905, with the privilege of renewal for one year, at an annual rental of $250, payable quarterly; the owner, John M. Van Wyck, Prince's Bay, Staten Island, to make all necessary repairs to the building; the Board of Education to erect the necessary sanitary accommodations in yard and furnish light, heat and janitor's services."

I have had an examination made of the premises and believe that while the rent asked is full value, it is not excessive.

The Board of Education transmitted with their communication reports from the Bureau of Buildings and the Department of Health, as to the sanitary condition and as to the structural strength of the building to be used for school purposes. This report was dated November, 1903.

I have requested the Bureau of Buildings and the Department of Health to furnish this office with an additional report. The Bureau of Buildings have complied with the request, and have stated that the building is in good condition to be used for school purposes. The Department of Health has also favorably approved of the lease of the premises, but at this writing we have not as yet received a written report.

I would therefore respectfully recommend that the Commissioners of the Sinking Fund approve of the request of the Board of Education for a lease of the first floor of the building known as the "Old School House," at Pleasant Plains, Borough of Richmond, as a kindergarten annex to Public School 3, for a period from the date of occupation to July 1, 1905, at an annual rental of $250, payable quarterly, with privilege

of renewal for an additional term of one year upon the same terms and conditions; owner, John M. Van Wyck, Prince's Bay, Staten Island, to make all necessary repairs to the building; the Board of Education to erect the necessary sanitary accommodations in yard and to furnish light, heat and janitor service.

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 lease to the City from John M. Van Wyck, of the first floor of the building known as the "Old School House," at Pleasant Plains, Borough of Richmond, for use as a kindergarten annex to Public School 3, for a period from the date of occupation to July 1, 1905, at an annual rental of two hundred and fifty dollars ($250), payable quarterly, with the privilege of a renewal for an additional term of one year upon the same terms and conditions; the owner to make all necessary repairs to the building; the Board of Education to erect the necessary sanitary accommodations in yard and furnish light, heat and janitor service 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 Tenement House Department, relative to a lease of the entire fourth floor at No. 44 East Twenty-third street, Borough of Manhattan:

DECEMBER 6, 1904.

Mr. N. TAYLOR PHILLIPS, Secretary, Sinking Fund Commission, No. 280 Broadway, City: DEAR SIR-I respectfully submit for your consideration on the following facts, the following proposition, namely, the question of the moving of the offices of this Department, in the Borough of Manhattan, now located in the buildings No. 61 Irving place and No. 240 Fourth avenue, to the building on the southwest corner of Fourth avenue and Twenty-third street, known by the street number 44 East Twenty-third street. The premises now used by this Department, in the Borough of Manhattan, are held under two leases. The lease for the premises at No. 61 Irving place will expire on the 1st day of February, 1907. The annual rental for these premises is $8,000. The lease of the premises No. 240 Fourth avenue will expire on the 1st day of February, 1905. The rental of these premises is $1,550 a year. The premises at No. 61 Irving place are owned by the New York Telephone Company, and I herewith transmit to you a letter from that company consenting to the cancellation of the existing lease for the same as of the 1st day of May next. The aggregate floor space which the Department now has at No. 61 Irving place is 7,743 square feet. The floor space which the Department would have at No. 44 East

Twenty-third street is approximately 14,180 square feet. I also herewith submit to you a written proposition from the owners of the building No. 44 East Twenty-third street, with accompanying diagrams. The proposition is as follows: To lease to this Department for a period of five years beginning on the 1st day of May next, the entire fifth floor of said building and the Fourth avenue end of the fourth floor, aggregating 11,940 square fect on the fifth floor and 2,240 square feet on the fourth floor, or totaling 14,180 square feet, at a rental of $13,000 per annum. The owners of the Twenty-third street building to partition, according to the diagram submitted to them, the fifth floor of such building into offices suitable for use by this Department. Mr. Dean, the representative of the owners of the Twenty-third street building, orally states that possession can be had of the premises in the Twenty-third street building on the 1st of February next, rent free for the months of February, March and April.

The reasons why I favor the moving of the offices from No. 61 Irving place and No. 240 Fourth avenue to No. 44 East Twenty-third street, involving the surrender of the existing lease for No. 61 Irving place and the non-renewal of the lease of No. 240 Fourth avenue and the moving of the offices of this Department to the building No. 44 East Twenty-third street, under a lease containing terms as above, are: The offices at No. 61 Irving place are not large enough to adequately accommodate the office force. They are now overcrowded. The are overcrowded to an extent which would simply amaze you if you could visit the offices and see the existing situation. For instance, fourteen persons sit and work in a room of 335 square feet, forty-five persons sit and work in a room of 1,200 square feet, forty persons sit and work in a room of 828 square feet and eight persons sit and work in a room of 200 square feet. The office at No. 240 Fourth avenue is used only as a meeting place for Inspectors and cannot be used for any other Department purpose. It, in common with the office at No. 61 Irving place, is overcrowded. Time is lost and work impeded by not having the entire Manhattan branch of the Department in one building. These reasons make it desirable to move from the present quarters occupied by this Department. No additional space is obtainable at No. 61 Irving place. This I learn from the New York Telephone Company, who own the building. No additional space is obtainable at No. 240 Fourth avenue.

The reasons why No. 44 East Twenty-third street appears to me to be a desirable location are, that the building is centrally situated, and it is important that the Manhattan office should be centrally situated; in the building is a subway station, and this would add greatly to the convenience of the public who have occasion to go to the offices of the Department; it would also be a convenience to the employees of the Department in reaching and getting from the office. Careful inquiry in the general neighborhood shows that apparently there is no other office or loft building as available in which quarters can be obtained. Some time ago I made inquiry as to rentals in the Metropolitan Life Insurance Building, which is on the northwest corner of Twenty-third street and Fourth avenue, and found it a costlier building, the rental being much more per square foot. As to the proposed rental of No. 44 East Twenty-third street, my opinion is that the rental value of the fifth floor is about $9,500. The rental value of the fourth floor, which would be included in the lease, is by the square foot just about the same as the rental value of the fifth floor. On the one hand, it may be said that it is the lighter and better side of the floor which would enhance its rental value, but offsetting this is the fact that it is not a portion directly accessible to the stairs and elevators, which would tend to decrease its rental value.

One very important reason for recommending the building No. 44 East Twenty-third street for the Manhattan office is the fact that the branch office of the Corporation Counsel, attending to tenement house matters, is located in that building. Personally I believe that it would be wise policy to rent, if they could be obtained for a fair sum, two entire floors in that building and then to make arrangements for the moving of the offices of the Corporation Counsel in that building down to one of these floors. While this would give the Department somewhat more room than it would need for the present it probably would only be a wise policy in the light of the growing requirements of the Department.

The proposition as you will see includes the putting up of the partitions required by the Department. These partitions would lead to the subdividng of the fifth floor into approximately eighteen rooms and also to the expense of heating and lighting. I think that it is possible that as the result of negotiations the price might be somewhat reduced. The appropriation made for rentals of this Department was this year $20,100. The rent in Brooklyn and in The Bronx would not be increased. We find ourselves at the end of this year with a balance, which was transferred from the rental account to the salary account by recent action of the Board of Estimate and Apportionment, of $2.000. It will therefore be seen that the proposed rental of $13,000 would only exceed the amount provisionally appropriated to this Department for rentals and available for use in the Borough of Manhattan by $1,291, and this $1,291, if no other arrangement could be made, it is quite likely could be transferred from the account of Supplies and Contingencies in this Department to the account of Rentals.

I write you fully about this matter as it is one of the greatest importance to this Department and I wish you to be fully informed. I shall also send a letter, in its general outlines similar to this, to Hon. George B. McClellan, Mayor of the City.

Yours respectfully,

THOS. C. T. CRAIN, Commissioner.

In connection therewith the Comptroller presented the following report and offered the following resolution:

Hon. EDWARD M. GROUT, Comptroller:

DECEMBER 12, 1904.

SIR--In a communication under date of December 6, 1904, the Commissioner of the Tenement House Department requests a lease of the entire fifth floor and portion of the easterly end of the fourth floor of the building on the southwest corner of Fourth avenue and Twenty-third street, known as No. 44 East Twentythird street, Borough of Manhattan, for the use of his Department.

The Tenement House Department occupies some 7,743 square feet in the building No. 61 Irving place, which is now under lease at an annual rental of $8,000, expiring February 1, 1907, and a portion of the premises No. 240 Fourth avenue, containing 1,022 square feet, at an annuai rental of $1,550, expiring February 1, 1905. This makes a total of $9,550 for the space now occupied.

I have had the premises on the southwest corner of Twenty-third street and Fourth avenue, Borough of Manhattan, examined, and also the present quarters of the Department, and find that the present condition of overcrowding the employees has reached a stage that should be relieved at the earliest possible moment, while the accommodations offered the public should also be improved.