Gumaer v. Sisson
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Herbert S. Sisson, as State Commissioner of Excise, from an order of the Supreme Court, made at the Ulster Special Term and entered in the office of the clerk of the county of Sullivan on the 12th day of November, 1918, declaring void the result of a special town meeting held under section 13 of the Liquor Tax Law (Consol. Laws, chap. 34 [Laws of 1909, chap. 39], as amd. by Laws of 1910, chap. 485, and Laws of 1918, chap. 473).
1Dissent
John M. Kellogg, P. J. (dissenting):
I do not favor throwing a party out of court upon the ground that his remedy is by action rather than by a special proceeding, when all parties are present and the court has full jurisdiction to grant the relief sought. We take pride in the legal system which abolishes forms and treats every matter presented to the court as one of substance and not of form. The Trial *564and Special Terms of the Supreme Court may exercise all the original legal and equity powers vested in the Supreme Court. (Waldo v. Schmidt, 200 N. Y. 199, 202.) The Special Term had the power…
2Cases cited2 opinions
- Waldo v. . SchmidtNew York Court of Appeals · 1910
- In re FarleyAppellate Division of the Supreme Court of the State of New York · 1913