
    In re ROESSLER & HASSLACHER CHEMICAL CO.
    (Circuit Court of Appeals, Second Circuit.
    May 17, 1892.)
    No. 64.
    1. Customs Duties — Classification—Piíiíí’abatioxs op Coal Tah.
    Tile provision of tiie 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 which is something which it has received from coal tar, notwithstanding some of the constituents of coal tar hayo "been eliminated, and other substances added. 49 Fed. Rep. 272, affirmed.
    
      ■i. Same — Chemical Salts.
    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 act, (22 Stat. 494; Tariff Ind. New, 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 tlie United States for tlie Southern District of New York.
    .Proceeding by the Roessler & Hasslacher Chemical Company to review a decision of the board of general appraisers. The circuit court reversed the decision of the board 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 appellees.
    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.  