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) Having been appointed to the High Court along with Isaacs J in 1906, Higgins J set out his dissenting views in "Baxter v Commissioners of Taxation (NSW)" that: It is true that I have held, and still hold, a strong opinion with regard to the judgment of Marshall CJ in McCulloch v Maryland – the judgment on which Deakin v Webb was based – although I utter the opinion with a feeling that it will be regarded by some as almost blasphemy. I regard it as being the utterance rather of the statesman than of the lawyer. The judgment in