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,
Gilbert Hedden became plant manager of the "Hedden" works. On May 8, 1928, he read an article on Oak Island in "The New York Times Magazine." Hedden was fascinated by the story and determined to purchase the island and search for the treasure. He spent much of his fortune in search of the treasure. His search lasted from 1934 to 1936, when he helped arrange for New York University engineering professor Edwin Hamilton to take over. Hedden bought the east end of the island in 1935 and attempted to drain the so-called Money Pit with a pump. His discoveries during the search