Nix v. Hedden Nix v. Hedden Nix v. Hedden, 149 U.S. 304 (1893), was a decision by the Supreme Court of the United States that, under U.S. customs regulations, the tomato should be classified as a vegetable rather than a fruit. The Court's unanimous opinion held that the Tariff Act of 1883 used the ordinary meaning of the words "fruit" and "vegetable," instead of the technical botanical meaning. John Nix founded the John Nix & Co. fruit commission in New York City in 1839. The company became one of the largest sellers of produce in New York City at the time, and was
Constitutional basis of taxation in Australia of no effect. Furthermore, laws imposing taxation (except customs duties or excise) shall deal with 'one subject of taxation only', while laws imposing customs shall deal only with customs, and laws of excise only excise. If a law containing a tax provision is found to include any non-tax provisions, the court will render the non-tax provisions inoperative. In practice, if the tax provision is introduced in an amending instrument, the court will most likely strike down the amending instrument rather than render the entire law inoperative, this is what occurred in "Air Caledonie International v Commonwealth". The purpose of this