Nix v. Hedden official state vegetable. 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
Baxter v Commissioners of Taxation (NSW) High Court held in "D'Emden v Pedder" that the salary receipts of federal government employees were not subject to state stamp duty. "Wollaston's case" was cited in argument, as that the applicability of the principle in "McCulloch v Maryland", to the Constitution was negatived by the decision of the Privy Council in "The Bank of Toronto v Lambe". In response Griffith CJ stated "The decision in the case of "The Bank of Toronto v Lambe" merely amounts to this-that under sec. 92 [of the Constitution of Canada] the Provinces have the power of direct taxation". The judgement of the Court,