In Park Place-Dodge Corp. v. Collins, 75 Misc. 2d 25 (Sup Ct NY County 1973) the plaintiff sought an injunction compelling its accountant to return the plaintiffs books and records upon which the defendant asserted a retaining lien for alleged unpaid fees. In granting the injunction and finding that the defendant-accountant was not entitled to a retaining lien either at common law or under the Lien Law statute, that court stated: "To permit an accountant to hold on to the books of account of a business client against the latter's will, under any circumstances, would be to strike an onerous blow at commerce and to encourage overreaching and extortion on the part of a discharged functionary." (Park Place-Dodge Corp., 75 Misc 2d at 32.)