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
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