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It appearing, therefore, that the petitioner was the actual owner of the real estate in question (lot 15) and entitled to have the same exempted from taxation, during the time when said assessment above mentioned accrued and became a lien thereupon, I am of the opinion that the petitioner has presented a proper case for relief to the Commissioners of the Sinking Fund of The City of New York, under the provisions of section 221A of the Greater New York Charter, except as to the assessment against lot 14 which I have refused to certify for cancellation, and I therefore certify my approval of the application of the French Evangelical Church to the extent I have herein indicated as proper, pursuant to the provisions of such section of the Charter, and recommend that the lien, above set forth, as the one which may properly be cancelled, be cancelled upon the payment of $10, provided that at the time of such payment said corporation furnish proof, by affidavit, that it is the actual owner of the property affected, and that the same is not under contract of sale.

ALEX. BROUGH, Deputy and Acting Comptroller.

Resolved, That upon payment of the sum of ten dollars ($10) the Commissioners of the Sinking Fund, by unanimous vote, hereby authorize and direct the Comptroller, pursuant to the provisions of section 221-A of the Charter, to cancel the following assessments levied and assessed against property owned by the French Evangelical Church in the Borough of Queens, provided that at the time of such payment said corporation furnish proof by affidavit that it is the actual owner of the property affected, and that the same is not under contract of sale:

Assessment.

"Sewer and Appurtenances in Beauford Avenue, from Freedom Avenue to Hatch Avenue; Hatch Avenue from Beauford Avenue to Jerome Avenue, etc." (Confirmed and entered February 23, 1915.) No. 93, Volume 5, Block 360, Lot 15, Ward 4....

The report was accepted and the resolution unanimously adopted.

$176 44

Board of Domestic Missions of the Reformed Church in America (Anderson
Memorial Reformed Church).
Withdrawn from the calendar.

The English Lutheran Missionary Society of the Borough of Brooklyn, City of New York (Evangelical Lutheran Church of the Mediator)-Petition of, for the Cancellation of Certain Assessments.

The Deputy and Acting Comptroller presented the following report and offered the following resolution: December 4, 1915.

To the Honorable the Commissioners of the Sinking Fund of the City of New York: Gentlemen-The English Lutheran Missionary Society of the Borough of Brooklyn, City of New York (Evangelical Lutheran Church of the Mediator) has presented to you a petition for the cancellation of certain assessments for public improvements, affecting premises in the Borough of Brooklyn, designated on the official tax map as section 17, block 5580, lot 38.

This application is made pursuant to the provisions of section 221A of the Greater New York Charter, which provides that the Commissioners of the Sinking Fund of The City of New York, upon the written certificate of the Comptroller of said City approving the same, may, in their discretion, and upon such terms as they may deem proper, by a unanimous vote cancel and annul all taxes, assessments and Croton water rents, and sales to said City of any and all of the same, which at the time said section became a law were, or might hereafter become, a lien against any real estate owned by any corporation, entitled to exemption of such real estate owned by it from local taxation under article one, section four, subdivision seven of the tax law, which was the actual owner of such real estate and entitled to such exemption, during the time when the taxes, assessments or Croton Water rents, from which it seeks relief, accrued and became liens thereupon.

It appears from the petition submitted, which is duly verified, that the petitioner is a corporation incorporated under the Laws of the State of New York, and is the owner in fee simple of the above described premises, having acquired the same on or about July 19, 1912; that it has owned the above described premises continuously since said date and is still the owner thereof, and that the same now are and have always been exempt from local taxation, under said provision of the tax law, during the periods when the liens hereinafter set forth accrued. Said premises are used for divine worship, meetings of the Sunday school and organizations of the congregation.

It appears from an examination of the Assessment Rolls that said property has been exempt from local taxation for the year 1913, and since, and the assessed val.ation for the year 1915 is $6,300.

It further appears from the records of the Bureau for the Collection of Assess ments and Arrears that the following assessment for local improvements was levied against said poperty and is now open and unpaid on the records of the Department namely:

Assessment.

"Sewer, Bay Parkway, from 66th Street to 78th Street." (Entered March 24, 1914.) No. 143, Section 17, Block 5580, Lot 38..

$196.00

The records of this department show no awards paid or payable to petitioner and no lease to the City of New York, affecting the property hereinbefore described.

The total amount involved as principal in the above assessment is $196.00. The property affected by this assessment is located in the Borough of Brooklyn, southwesterly corner of 22nd Avenue and 68th Street.

The Secretary, Mr. George J. Muller, in response to a request, has submitted a financial statement for the last fiscal year, showing the total receipts from all sources to be $404.51 and the expenditures for all objects $404.47, leaving a balance of $0.04. In addition to the foregoing statement, Mr. F. C. Heidke, Treasurer of the Church of the Mediator, the congregation occupying the property, has submitted a statement of such congregation for the ten months from March 1 to December 31. 1914, as follows:

Receipts
Expenditures.
Balance .

.$446.96

420.34

26.62

It appearing, therefore, that the petitioner was the actual owner of the real estate in question and entitled to have the same exempted from taxation during the time when said assessment above mentioned, accrued and became a lien thereupon, I am of the opinion that the petitioner has presented a proper case for relief to the Commissioners of the Sinking Fund of the City of New York, under the provisions of section 221A of the Greater New York Charter, and I would, therefore, certify my approval of the application of English Lutheran Missionary Society of the Borough of Brooklyn, City of New York (Evangelical Lutheran Church of the Mediator) pursuant to the provisions of such section of the Charter, and recommend the lien, above set forth, be cancelled upon the payment of $10, provided that at the time of such payment, said corporation furnish proof, by affidavit, that it is the actual owner of the property affected, and that the same is not under contract of sale.

ALEX. BROUGH, Deputy and Acting Comptroller.

Resolved, That upon payment of the sum of ten dollars ($10) the Commissioners of the Sinking Fund, by unanimous vote, hereby authorize and direct the Comptroller, pursuant to the provisions of section 221-A of the Charter, to cancel the following assessments levied and assessed against property owned by the English Lutheran Missionary Society of the Borough of Brooklyn, City of New York (Evangelical Lutheran Church of the Mediator), in the Borough of Brooklyn, provided that at the time of such payment said corporation furnish proof by affidavit that it is the actual owner of the property affected and that the same is not under contract of sale:

Assessment.

"Sewer, Bay Parkway. from 66th Street to 78th Street." (Entered March 24. 1914.) No. 143, Section 17, Block 5580, Lot 38.....

The report was accepted and the resolution unanimously adopted.

$196.00

The Diocesan Missions of Long Island (Mission Church of the Annunciation)-
Petition of, for the Cancellation of Certain Assessments.
The Deputy and Acting Comptroller presented the following report and offered
the following resolution:
December 4, 1915.

To the Honorable the Commissioners of the Sinking Fund of The City of New York: Gentlemen-The Diocesan Missions of Long Island (Mission Church of the Annunciation) has presented to you a petition for the cancellation of certain assessments for public improvements affecting premises in the Borough of Queens, designated on the official tax map as Ward 2, Vol. 3, Block 50, Lots 1, 2, 3 and 5.

This application is made pursuant to the provisions of section 221A of the Greater New York Charter, which provides that the Commissioners of the Sinking Fund of The City of New York, upon the written certificate of the Comptroller of said City approving the same, may, in their discretion, and upon such terms as they may

deem proper, by a unanimous vote cancel and annul all taxes, assessments and Croton water rents, and sales to said City of any and all of the same, which at the time said section became a law were, or might hereafter become, a lien against any real estate owned by any corporation, entitled to exemption of such real estate owned by it from local taxation under article one, section four, subdivision seven of the tax law, which was the actual owner of such real estate and entitled to such exemption, during the time when the taxes, assessments or Croton Water rents, from which it seeks relief, accrued and became liens thereupon.

It appears from the petition submitted, which is duly verified, that the petitioner is a corporation incorporated under the Laws of the State of New York, and is the owner in fee simple of the above described premises, having acquired the same on or about April 24, 1906, and January 17, 1907; that it has owned the above described premises continuously since said date and is still the owner thereof, and that the same now are and have always been exempt from local taxation, under said provision of the tax law, during the periods when the liens hereinafter set forth accrued. Said premises are used as follows: Lot 3 for church purposes; Lots 1, 2 and 5, vacant, but held for contemplated use for church purposes.

It appears from an examination of the Assessment Rolls that Lot 3 has been exempt from local taxation for the year 1911 and since-Lots 1, 2 and 5 in 1914 and since; taxes on Lots 1 and 2 for 1912 and 1913 and on Lot 5 for 1913 remitted by the Department of Taxes and Assessments; taxes on Lots 1 and 2 for 1911 and on Lot 5 for 1911 and 1912 cancelled by Comptroller's order. The valuation for 1915 is $8,300. It further appears from the records of the Bureau for the Collection of Assessments and Arrears that the following assessments for local improvements were levied against said property and are now open and unpaid on the records of the Department, namely:

Assessments.

"Sewer in Scott Avenue, from Newtown Creek, north of Metropolitan
Avenue, to St. Nicholas Avenue, etc." (conf. and ent. September 26,
1911)-

No. 7851, Ward 2, Block 50, Lot 1.
No. 7852, Ward 2, Block 50, Lot 2.
No. 7853, Ward 2, Block 50, Lot 3

[blocks in formation]

No. 7854, Ward 2, Block 50, Lot 5. "Acquiring Title to Olmstead Place, Edison Place and Tesla Place, from Edsall Avenue to Indiana Place, etc." (conf. October 21, ent. November 28, 1913)

68 25

[blocks in formation]

"Edison Place, Regulating, Grading, Curbing, Flagging, from Central Avenue to south of Copeland Avenue" (conf. and ent. April 14, 1914)-No. 43, Ward 2, Block 50, Lot 5...

8 47

The records of this Department show no awards paid or payable to petitioner and no lease to The City of New York, affecting the property hereinbefore described. The total amount involved as principal in the above assessments is $378.77. The property affected by these assessments is located in the Borough of Queens, on the northeasterly corner of Webster Avenue and Cooper Street, Glendale.

The Archdeacon, Rev. Roy F. Duffield, in response to a request, has submitted a financial statement for the year ending April 30, 1914, showing the total receipts from all sources (including balance of $4.397.50 from preceding year), to be $9,821.18, and the expenditures for all objects. $8,063.11, leaving a balance of $1,758.07.

In addition to the foregoing, Dr. Duffield has submitted a statement of the Church of the Annunciation, the congregation occupying the property, for the year ending April 1, 1915, as follows: Receipts, $359.39; expenditures, $284.86; balance, $74.53.

It appearing, therefore, that the petitioner was the actual owner of the real estate in question and entitled to have the same exempted from taxation during the time when said assessments above mentioned accrued and became liens thereupon, I am of the opinion that the petitioner has presented a proper case for relief to the Commissioners of the Sinking Fund of The City of New York, under the provisions of section 221A of the Greater New York Charter, and I would, therefore, certify my approval of the application of The Diocesan Missions of Long Island (Mission Church of the Annunciation), pursuant to the provisions of such section of the Charter, and recommend the liens, above set forth, be cancelled upon the payment of $10,

provided that at the time of such payment said corporation furnish proof, by affidavit, that it is the actual owner of the property affected, and that the same is not under contract of sale.

ALEX. BROUGH, Deputy and Acting Comptroller. Resolved, That, upon payment of the sum of ten dollars ($10.00), the Commissioners of the Sinking Fund, by unanimous vote, hereby authorize and direct the Comptroller, pursuant to the provisions of section 221-A of the Charter, to cancel the following assessments levied and assessed against property owned by the Diocesan Missions of Long Island (Mission Church of the Annunciation), in the Borough of Queens, provided that at the time of such payment said corporation furnish proof by affidavit that it is the actual owner of the property affected and that the same is not under contract of sale:

Assessments.

"Sewer in Scott Avenue, from Newtown Creek, north of Metropolitan Avenue, to St. Nicholas Avenue, etc." (conf. and ent. September 26, 1911)

No. 7851, Ward 2, Block 50, Lot 1.
No. 7852, Ward 2, Block 50, Lot 2.

No. 7853, Ward 2, Block 50, Lot 3.

$60.90

5630

98.50

No. 7854. Ward 2, Block 50, Lot 5. "Acquiring Title to Olmstead Place, Edison Place and Tesla Place, from Edsall Avenue to Indiana Place, etc.” (conf. October 21, ent. November 28, 1913)

68 25

No. 280, Ward 2, Block 50, Lot 1.

No. 281, Ward 2, Block 50, Lot 2.

No. 282, Ward 2, Block 50, Lot 3.

No. 283, Ward 2, Block 50, Lot 5. "Edison Place, Regulating, Grading, Curbing, Flagging, from Central Avenue to south of Copeland Avenue" (conf. and ent. April 14, 1914)-No. 43. Ward 2, Block 50, Lot 5..

The report was accepted and the resolution unanimously adopted.

47 11
15.81

17 20

623

8.47

Diocesan Missions of Long Island (Church of the Advent)-Petition of, for the
Cancellation of Certain Assessments.

The Deputy and Acting Comptroller presented the following report and offered the following resolution:

December 4, 1915.

To the Honorable the Commissioners of the Sinking Fund of The City of New York Gentlemen-On February 3, 1915, upon the petition of the Diocesan Missions of Long Island (Church of the Advent) and upon the recommendation of the Comptroller, a resolution was adopted by your Honorable Commission, authorizing and directing the Comptroller, upon the payment of Ten dollars ($10), to cancel a certain assessment affecting the property owned by said corporation, known as lot 1. block 6215, section 19, Borough of Brooklyn.

The report of the Deputy and Acting Comptroller containing the recommendation upon which the aforesaid resolution was adopted, was dated January 21. 1915. and such report failed, through inadvertence, to include in the recommendation of charges to be cancelled the following assessment, viz:

"Sewers. 17th Ave. from 60th St. to 67th St.; 18th Ave., from 63rd St. to 75th St., etc. (conf. & ent. March 24, 1914), No. 966, section 19, block 6215, lot 1.....

$40.00"

Said assessment had accrued and became a lien prior to the date when the Deputy and Acting Comptroller made his report as aforesaid, and should, therefore, have been included in said report and the cancellation thereof recommended.

The petitioner, through Rev. Charles H. Webb, Trustee, has requested that said resolution of February 3, 1915, be amended, so as to authorize the cancellation of the assessment omitted therefrom.

In my opinion, the granting of the request of the petitioner would not be injurious to the best interests of the City, in view of the fact that except for inadvertence the assessment in question would have been included in the recommendation for cancellation, and cancellation thereof would have been authorized by said resolution. I, therefore, recommend that the resolution of February 3, 1915, be amended by adding to the schedule of assessments to be cancelled the following:

"Sewers, 17th Ave. from 60th St. to 67th St.; 18th Ave. from 63rd St. to 75th St., etc. (conf. & ent. March 24, 1914), No 966, section 19, block 6215, lot 1....

Very truly yours,

$40.00"

ALEX. BROUGH, Deputy and Acting Comptroller.

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Resolved, That the resolution adopted by this Board at meeting held February 3, 1915, authorizing the cancellation of certain assessments for public improvements levied and assessed against property owned by the Diocesan Missions of Long Island (Church of the Advent), be and the same is hereby amended to read as follows:

Resolved, That, upon payment of the sum of ten dollars ($10.00) the Commissioners of the Sinking Fund, by unanimous vote, hereby authorize and direct the Comptroller, pursuant to the provisions of section 221-A of the Charter, to cancel the following assessments levied and assessed against property owned by the Diocesan Missions of Long Island (Church of the Advent), in the Borough of Brooklyn, provided that at the time of such payment said corporation furnish proof by affidavit that it is the actual owner of the property affected and that the same is not under contract of sale:

Assessments.

Regulating, Grading, etc., 75th Street, from 15th Avenue to Bay Parkway
(ent. January 13, 1914)-No. 85, Section 19, Block 6215, Lot 1.
Sewers, 17th Avenue, from 60th Street to 67th Street; 18th Avenue, from
63rd Street to 75th Street, etc. (conf. and ent. March 24, 1914)-No. 966,
Section 19, Block 6215, Lot 1..

The report was accepted and the resolution unanimously adopted.

$161 05

40 00

Freie Talmud Torah Association of Brownsville-Petition of, for the Cancellation of Certain Water Charges.

Withdrawn from the calendar.

Chapin Home for the Aged and Infirm-Petition of, for Additional Deeds from
the City, of Property Between 66th and 67th Streets, Lexington and Third
Avenues, Borough of Manhattan, City of New York.
Withdrawn from the calendar.

Bridge Department-Proposed Sale by, of a Lease at Public Auction, of Premises Between Division Street and East Broadway Under the Manhattan Approach to the Manhattan Bridge.

Laid over.

The following matters, not on the calendar, were brought up by unanimous consent:

Kedron Lodge No. 803, F. & A. M.—Petition of, for a Release of the City's Interest in Certain Premises on the Easterly Side of 18th Avenue Between Benson Avenue and 86th Street, Borough of Brooklyn.

The following petition was received:

In the Matter of the Petition of George A. Hann, George F. Cuff and Walter H. McKeag, as Trustees of Kedron Lodge No. 803 Free and Accepted Masons, for the release of the interest of the City in certain property enumerated in section 205 of the Charter of the City of New York.

The Petition of the said George A. Hann, George F. Cuff and Walter H. McKeag as follows:

First-That your petitioners are George A. Hann, of No. 1625 Emmons Avenue; George F. Cuff, of No. 1853 85th street, and Walter H. McKeag, of No. 1930 85th street, all of the Borough of Brooklyn, City of New York.

Second-That the property sought to be released is described as follows: Beginning at a point on the northwesterly line of the old road leading from the Village of New Utrecht to the Bay, where the same is intersected by a line drawn parallel with 85th street and distant three hundred and seventy (370) feet southwesterly therefrom, and running thence southeasterly, parallel with 86th street, thirtythree (33) feet one (1) inch to the center line of the said old road leading from the Village of New Utrecht to the Bay; thence southwesterly along the center line of the said old road fifty (50) feet and five-eighths (5%) of an inch to a point thereon which is intersected by a line drawn parallel with 86th street and distant four hundred and twenty (420) feet southwesterly therefrom; thence northwesterly, parallel with 86th street, thirty-three (33) feet one (1) inch to the northwesterly line of the said old road leading from the Village of New Utrecht to the Bay, and thence northeasterly along the northwesterly line of the said old road, fifty (50) feet and fiveeighths (5%) of an inch, to the point or place of beginning.

Third-That the property owned by the Petitioners fronting on the property sought to be released is bounded and described as follows:

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