
    In re W. J. MATHESON & CO., Limited.
    (Circuit Court of Appeals, Second Circuit.
    May 17, 1892.)
    No. 65.
    1. Customs Duties— Classification — Preparations of Coal Tae.
    The provision of the tariff act of March 3, 1883, (22 Stat. 493; Tariff Ind. New, par. 83,) 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 winch is something which it has received from coal tar, notwithstanding some of the constituents of coal tar have been eliminated, and other substances added. 49 Fed. Rep. 272, affirmed.
    2. Same — Chemical Compounds.
    Under this rule, tolidine base and binitrotoluole are dutiable as preparations of coal tar, and not as chemical compounds, under the subsequent provision of the act, (22 Stat. 494; Tariff Ind. Now, par. 92,) imposing a duty of 25 per- cent, on “all chemical compounds and salts” not specially provided for. 49 Fed. Rep. 272, affirmed.
    Appeal from the Circuit Court of the United States for the Southern District of Hew York.
    Proceeding by W. J. Matheson & Co., Limited, to review a decision of the board of general appraisers. The circuit court reversed the decision of the hoard of appraisers. 49 Fed. Rep. 272. The United States appeal.
    Affirmed.
    James J. Van Rensselaer, Asst. U. S. Atty., (Edward Mitchell, U. S. Atty., on the brief.)
    Albert Comstock, (Comstock. & Brown, on the brief,) for ap-pellees.
    
      Before WALLACE and SHIPMAN, Circuit Judges.
   WALLACE, Circuit Judge.

We concur in the opinion of the learned circuit judge who decided this case in the court below.

Judgment affirmed.  