It provided for: The Act was amended in 1919 by adding s. 95(7) which provided that, if at the end of any crop year in any terminal elevator "the total surplus of grain is found in excess of one-quarter of one per cent of the gross amount of the grain received in the elevator during the crop year," such surplus would be sold for the benefit of the Board.

[7] Mignault J, in his ruling, also rejected the idea that the matter could be regarded as a "national emergency" under the residual peace, order and good government power.

[8] Anglin CJC, in dissent, held that the Act could be upheld as a matter of national concern, citing jurisprudence dating back to Russell v. The Queen.

[12] Lord Atkin's approval was later cited in support of the Privy Council's 1950 ruling in the Margarine Reference, in that part dealing with the federal trade and commerce power.

The decision represents a high point of the Supreme Court's adoption of the Privy Council's view of an exceptionally narrow interpretation of the federal government's trade and commerce power, which began to be relaxed in 1971 in Caloil Inc. v. Canada.