Nix v. Hedden one of the first companies to ship produce from Virginia, Florida, and Bermuda to New York. In 1883, President Chester A. Arthur signed the Tariff Act of March 3, 1883, requiring a tax to be paid on imported vegetables, but not fruit. The John Nix & Co. company filed a suit against Edward L. Hedden, Collector of the Port of New York, to recover back duties paid under protest. They argued against the tariff by pointing out that, botanically, a tomato is a fruit due to its seed-bearing structure growing from the flowering part of a plant. At the trial,
Fairfax v Commissioner of Taxation Fairfax v Commissioner of Taxation Fairfax v Commissioner of Taxation is a High Court of Australia case that considered the scope of the taxation power in section 51(ii) of the Constitution. The "Income Tax and Social Services Contribution Assessment Act 1964", dealt with income tax and social services. Section 11 of the Act exempted certain superannuation funds from income tax if they invested in government securities. Fairfax was subject to the tax but challenged it by arguing it was a law with respect to superannuation funds, not an exercise of the taxation power. Per Kitto J: The Commonwealth law was