Tomato avocados, and squashes of all kinds (such as zucchini and pumpkins) are all botanically fruit, yet cooked as vegetables. This has led to legal dispute in the United States. In 1887, U.S. tariff laws that imposed a duty on vegetables, but not on fruit, caused the tomato's status to become a matter of legal importance. The U.S. Supreme Court settled this controversy on May 10, 1893, by declaring that the tomato is a vegetable, based on the popular definition that classifies vegetables by use—they are generally served with dinner and not dessert ("Nix v. Hedden" (149 U.S. 304)). The holding
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,