Edward L. Hedden Nix wished to exempt his tomato imports from a vegetable tariff included in the Tariff of 1883, as tomatoes are botanically considered fruit. In 1893, the Supreme Court ruled against Nix, stating that tomatoes were generally considered vegetables and thus should be taxed as such. Edward L. Hedden Edward Long Hedden (December 24, 1828 – February 6, 1893) was Collector of the Port of New York from 1885 to 1886. Hedden was born in 1828, in New York City, New York, to Josiah Hedden (who had studied law under Alexander Hamilton) and Elizabeth June Hedden. In 1855, he married Elizabeth
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,