Vegetable of a flowering plant. This is considerably different from the word's culinary meaning. While peaches, plums, and oranges are "fruit" in both senses, many items commonly called "vegetables", such as eggplants, bell peppers, and tomatoes, are botanically fruits. The question of whether the tomato is a fruit or a vegetable found its way into the United States Supreme Court in 1893. The court ruled unanimously in "Nix v. Hedden" that a tomato is correctly identified as, and thus taxed as, a vegetable, for the purposes of the Tariff of 1883 on imported produce. The court did acknowledge, however, that, botanically
Baxter v Commissioners of Taxation (NSW) High Court held in "D'Emden v Pedder" that the salary receipts of federal government employees were not subject to state stamp duty. "Wollaston's case" was cited in argument, as that the applicability of the principle in "McCulloch v Maryland", to the Constitution was negatived by the decision of the Privy Council in "The Bank of Toronto v Lambe". In response Griffith CJ stated "The decision in the case of "The Bank of Toronto v Lambe" merely amounts to this-that under sec. 92 [of the Constitution of Canada] the Provinces have the power of direct taxation". The judgement of the Court,