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,
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",