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,
Pape v Commissioner of Taxation Pape v Commissioner of Taxation Pape v Commissioner of Taxation is an Australian court case concerning the constitutional validity of the "Tax Bonus for Working Australians Act (No 2) 2009" (Cth) which seeks to give one-off payments of up to $900 to Australian taxpayers. The decision of the High Court of Australia was announced on 3 April 2009, with reasons to follow later. The plaintiff in the case, Bryan Pape, was a law lecturer and barrister who represented himself before the Court. He challenged the legislation on the ground that the payments, said to be a tax bonus, were actually