Nix v. Hedden aids to the memory and understanding of the court. Gray acknowledged that botanically, tomatoes are classified as a "fruit of the vine"; nevertheless, they are seen as vegetables because they were usually eaten as a main course instead of being eaten as a dessert. In making his decision, Justice Gray mentioned another case where it had been claimed that beans were seeds — Justice Bradley, in "Robertson v. Salomon," 130 U.S. 412, 414, similarly found that though a bean is botanically a seed, in common parlance a bean is seen as a vegetable. While on the subject, Gray clarified the
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",