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Article
September 23, 1893

CLASSIFICATION OF CHEMICAL SALTS AND COMPOUNDS AS PREPARATIONS OF COAL TAR.

JAMA. 1893;XXI(13):467. doi:10.1001/jama.1893.02420650033011

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Abstract

The United States Circuit Court of Appeals affirmed May 17, 1893, the judgment of the Circuit Court, reversing the decision of the board of general appraisers in the cases of Roessler & Hasslacher Chemical Co. and W. J. Matheson & Co., Limited, its decisions being now just reported in 56 Federal Reporter, pp. 481, 482. It holds that the provisions of the tariff act of March 3, 1883, imposing a duty of 20 per cent. on "all preparations of coal tar, not colors or dye," not specially provided for, applies to a product, the determining characteristic of which is something which it has received from coal tar, notwithstanding some of the constituents of coal tar have been eliminated, and other substances added, and that under this rule, napthionate of soda is dutiable as a preparation of coal tar, and not as a chemical salt, under the subsequent provision of the

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