Nix v. Hedden the respondent and found that the tomato should be classified under the customs regulations as a vegetable, based on the ways in which it is used, and the popular perception to this end. Justice Horace Gray, writing the opinion for the Court, stated that: Justice Gray, citing several Supreme Court cases ("Brown v. Piper," 91 U.S. 37, 42, and "Jones v. U.S.," 137 U.S. 202, 216) stated that when words have acquired no special meaning in trade or commerce, the ordinary meaning must be used by the court. In this case dictionaries cannot be admitted as evidence, but only as
Section 125 of the Constitution Act, 1867 to a taxation of the province's property. In addition, provincial authorities must still pay customs duties, because such charges are not strictly based on the taxation power. As noted in the "Johnnie Walker" case: Because of that, as noted in "Re Exported Natural Gas Tax": Section 125 of the Constitution Act, 1867 Section 125 of the Constitution Act, 1867 provides that: This affects the taxation powers of both levels of government, and has received a broad interpretation in the Canadian courts. Since the 1930 Supreme Court of Canada ruling in "Lawson v. Interior Tree Fruit and Vegetables Committee of Direction",