Nix v. Hedden Nix v. Hedden Nix v. Hedden, 149 U.S. 304 (1893), was a decision by the Supreme Court of the United States that, under U.S. customs regulations, the tomato should be classified as a vegetable rather than a fruit. The Court's unanimous opinion held that the Tariff Act of 1883 used the ordinary meaning of the words "fruit" and "vegetable," instead of the technical botanical meaning. John Nix founded the John Nix & Co. fruit commission in New York City in 1839. The company became one of the largest sellers of produce in New York City at the time, and was
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",