A prevailing party's right to recover costs in an action exists only by virtue of statutory authority. See Steinberg v. Mealey, 263 App Div 479, 481 [3d Dept 1942]. At common law neither costs nor disbursements were allowed to the prevailing party. Common law courts have no inherent power to award costs and they were not included in the judgment. Their allowance has always been a creature of and regulated by statute. See Equitable Life Assurance Society v. Hughes, 125 NY 106, 108 [1890]. In the case of appeals, the applicable statutes are CPLR §§8107, 8203, 8204 and 8301.