Nix v. Hedden
United States Supreme Court
149 U.S. 304 (1893)
Relevant factsFree
Nix (plaintiff) imported tomatoes and paid duties under the Tariff Act of 1883, which taxed vegetables but exempted fruits, as collected by Hedden (defendant), the New York port collector. Nix sued to recover the duties, arguing tomatoes are botanically fruits and should have been exempt; the federal circuit court ruled for Hedden, and Nix sought Supreme Court review.
IssueFree
Whether a court interpreting a tariff statute should apply the ordinary, rather than specialized or scientific, meaning of the statute's words.