Nix v. Hedden one of the first companies to ship produce from Virginia, Florida, and Bermuda to New York. In 1883, President Chester A. Arthur signed the Tariff Act of March 3, 1883, requiring a tax to be paid on imported vegetables, but not fruit. The John Nix & Co. company filed a suit against Edward L. Hedden, Collector of the Port of New York, to recover back duties paid under protest. They argued against the tariff by pointing out that, botanically, a tomato is a fruit due to its seed-bearing structure growing from the flowering part of a plant. At the trial,
Comrs of Customs and Excise v Barclays Bank plc with the freezing order, there could not be said to have arisen any assumption of responsibility on "Hedley Byrne" grounds. Applying then the "Caparo" test, it was held to not be fair, just and reasonable to impose liability. The bank was therefore not required to reimburse Customs and Excise for the dissipated money. Comrs of Customs and Excise v Barclays Bank plc Her Majesty's Commissioners of Customs and Excise v Barclays Bank Plc [2006] UKHL 28 is a leading English tort law case concerning negligent misstatement and pure economic loss. Customs and Excise needed to freeze the bank account of