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,
Annabel's (Berkeley Square) Ltd v Revenue and Customs Comrs Annabel's (Berkeley Square) Ltd v Revenue and Customs Comrs Revenue and Customs Commissioners v Annabel’s (Berkeley Square) Ltd [2009] EWCA Civ 361 is a UK labour law case regarding the treatment of tips under the National Minimum Wage Act 1998. It led to the abolition of the exception of tips from the national minimum wage. Workers at a restaurant named Annabel's on Berkeley Square, in London's Mayfair, as well as George (Mount Street) Ltd and Harry’s Bar Ltd had a ‘troncmaster’ in charge of tips. Tips would be distributed to all the employees based on length of service under a