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,
Norwich Pharmacal Co v Customs and Excise Comrs this, claiming that they had no authority to give such information. Norwich Pharmacal Co. brought proceedings against the Excise Commissioners, to force the Commissioners to disclose the names of the importers, which were the "Intended Defendants". In "Norwich Pharmacal Co. v Customs and Excise Commissioners" [1974] the House of Lords held that where an innocent third party has information relating to unlawful conduct, a court could compel them to assist the person suffering damage by giving them that information. The judgement is based on the 19th Century procedure known as the "bill of discovery". Lord Reid summarised what became known