McLean v. Jephson
New York Supreme Court
Motion for re-taxation of costs. Upon the petition of George W. McLean as receiver of taxes for the city and county of New York, under §§ 857, 861 of N. Y. Consolidation Act (L. 1882, c. 410), an order was made requiring the defendant, John H. Jephson, to show cause why he should not be committed to the jail in said city and county until he •should have paid the amount of certain personal taxes imposed upon him.
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Motion for re-taxation of costs. Upon the petition of George W. McLean as receiver of taxes for the city and county of New York, under §§ 857, 861 of N. Y. Consolidation Act (L. 1882, c. 410), an order was made requiring the defendant, John H. Jephson, to show cause why he should not be committed to the jail in said city and county until he •should have paid the amount of certain personal taxes imposed upon him. Upon the hearing upon the return day, after argument, the defendant claiming that he was a non-resident, an order committing him for contempt, with $10 costs of the proceeding was…
1Opinion of the CourtIngraham, J.
By section 3333 of the Code, an action is defined to be, “ An ordinary prosecution in a court of justice by a party against another party, for the enforcement or protection of a right, the redress or prevention of a wrong or the punishment of a public offence,” and by section 3334 of the Code it is provided," That every *43other prosecution by a party for either of the purposes specified in the last section is a special proceeding.”
By section 416 it is provided that the civil action is commenced by the service of a summons.
This proceeding not having been commenced by the service of a summons, is…
2Cases cited7 opinions
- Jenkins v. . PutnamNew York Court of Appeals · 1887
- Wright v. . NostrandNew York Court of Appeals · 1883
- Roe v. . BoyleNew York Court of Appeals · 1880
- In the Matter of an AttorneyNew York Court of Appeals · 1880
- Austin v. . RawdonNew York Court of Appeals · 1870
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- People ex rel. Watt v. ZuccaAppellate Division of the Supreme Court of the State of New York · 1914