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
Constitutional basis of taxation in Australia of no effect. Furthermore, laws imposing taxation (except customs duties or excise) shall deal with 'one subject of taxation only', while laws imposing customs shall deal only with customs, and laws of excise only excise. If a law containing a tax provision is found to include any non-tax provisions, the court will render the non-tax provisions inoperative. In practice, if the tax provision is introduced in an amending instrument, the court will most likely strike down the amending instrument rather than render the entire law inoperative, this is what occurred in "Air Caledonie International v Commonwealth". The purpose of this