2. Partially refined glycerine, which has undergone at least one process of purification, either by distillation or by evaporization by steam process, and not known as crude glycerine. 1884, s. s. 6648.

6. Fish glue or isinglass, twenty-five per centum ad valorem.

1. Agar-agar, or Japanese gelatine or isinglass, prepared for food and for sizing. Classified here. 1888, s. s. 9048.

2. Fish bladders, split, washed, dressed and bleached, in which condition they are known commercially as Russian isinglass, are not free under 515, but dutiable here. 1889, s. s. 9484.

7. Phosphorous, ten cents per pound.

8. Soap, hard and soft, all which are not otherwise specially enumerated or provided for in this act, and castile soap, twenty per centum ad valorem.

1. No allowance is to be made for loss by evaporation or loss of weight on voyage. 1879, s. s. 3976.

2. Certain medicinal soaps not protected by patent, after a published formula by which the ingredients are well known, are not classified under 99 as proprietary preparations, but under this paragraph. 1886, s. s. 7324.

9. Fancy, perfumed, and all descriptions of toilet soap, fifteen cents per pound.

Soap in cakes wrapped in tinfoil, with a covering such as "Calvert's Carbolic Toilet Soap," or Calvert's Purest Carbolic Medical Soap," is not for that reason to be classified as a proprietary preparation, but as soap. 1889, s. s. 9474.

10. Sponges, twenty per centum ad valorem.

11. Sumac, ground, three-tenths of one cent per pound, and sumac extract, twenty per centum ad valorem.

12. Acid, acetic, acetous, or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, two cents per pound; exceeding the specific gravity of one and fortyseven one-thousandths, ten cents per pound.

Certain acid prepared specially for use as vinegar, when mixed with water, is classi fied here, though not acetic acid of commerce. 1880, s. s. 4378.

13. Acid, citric, ten cents per pound.

14. Acid, tartaric, ten cents per pound.

15. Camphor, refined, five cents per pound.

16. Castor beans, or seeds, fifty cents per bushel of fifty pounds.

1. On castor beans imported in the pod an allowance for weight of pods may be made as tare; similar to tare on salt and pickle contained in beef barrels. 1870, s. s. 582. 2. No allowance can be made for dirt in castor seeds, the uncleaned seed being as such a marketable article. 1886, s. s. 7919.

17. Castor oil, eighty cents per gallon.

1. Soluble oil, in which castor oil is the component material of chief value. Classified here. 1883, s. s. 5914; also

66

2. Sulpho-vicinoleate of soda, or so-called "alizarine assistant," or "soluble oil," padding liquor," and equivalents, a mechanical mixture in which castor oil is used. 1885, s. s. 7011.

18. Cream of tartar, six cents per pound.

1. Tartar unless refined is classified under 519 as crude. 1870, s. s. 570.

2. "Pink creams," argols partially refined, are not to be classified as cream of tartar; overruling s. s. 1551 of 1873, which held that any article which is substantially cream of tartar, and is used for the same purposes, is to be classified here, whether known to commerce or not by that name. 1877, s. s. 3214.

19. Dextrine, burnt starch, gum substitute, or British gum, one cent per pound.

Writ

Chrystal syrup," a substance similar to grape sugar or glucose, is not classified here; and an importation thereof prior to act of 1883 is dutiable under § 2513. bocker v. Merritt, 37 Fed. Rep. 85.

20. Extract of hemlock, and other bark used for tanning, not otherwise enumerated or provided for in this act, twenty per centum ad valorem.

Extract of hemlock bark, the chief value of which is for use to tan leather, and its use as a dye being exceptional, is classified here. 1883, s. s. 5890.

21. Glucose, or grape sugar, twenty per centum ad valorem. 22. Indigo, extracts of, and carmined, ten per centum ad valorem.

23. Iodine, resublimed, forty cents per pound.

24. Licorice, paste or roll, seven and one-half cents per pound; licorice juice, three cents per pound.

Liquorice drops, liquorice chief value, containing but little sugar, are not confectionery, and assimilate to liquorice paste. 1889, s. s. 9505.

25. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and fifty cents per pound.

26. Oil, croton, fifty cents per pound.

27. Oil, flaxseed or linseed, and cotton-seed oil, twenty-five cents per gallon, seven and one-half pounds weight to be estimated as a gallon.

28. Hemp-seed oil and rape-seed oil, ten cents per gallon. Colza oil is regarded as rape-seed oil. 1876, s. s. 2604.

29. Soda and potassa tartrate, or Rochelle salt, three cents per pound.

30. Strychnia, or strychnine, and all salts thereof, fifty cents per

ounce.

31. Tartars, partly refined, including lees crystals, four cents per pound.

32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in crystals or ground, sixty cents per hundred pounds.

33. Ammonia, anhydrous, liquefied by pressure, twenty per centum ad valorem.

34. Ammonia aqua, or water of ammonia, twenty per centum ad valorem.

35. Ammonia[,] muriate of, or sal-ammoniac, ten per centum ad valorem.

Ammoniac salts are in no case classified as crude ammonia. 1874, s. s. 1997.

36. Ammonia, carbonate of, twenty per centum ad valorem. Mono-carbonate of ammonia is not removed from this category by the addition to it of a perfumery. 1886, s. s. 3381.

37. Ammonia, sulphate of, twenty per centum ad valorem.

Sulphate of ammonia is not crude ammonia. 1871, s. s. 793; though intended for fertilizing purposes it is not free. 1873, s. s. 1711.

38. All imitations of natural mineral waters, and all artificial mineral waters, thirty per centum ad valorem.

1. Plain soda water is classified here. 1878, s. s. 3747; the same in bottles. id. 6790; also,

1885,

2. Phosphozone, a beverage imported in bottles, consisting of water impregnated with certain mineral substances, possessing more or less mineral properties. 1883, s. s. 1513; also,

3. Zoedone. Water artificially impregnated with medicinal substances, used as a beverage. 1883, s. s. 5790.

39. Asbestos, manufactured, twenty-five per centum ad val

orem.

1. Asbestos packing, consisting of refined asbestos enclosed in a cotton envelope or wrapper, convenient to hold the asbestos together for steam-packing, is classified here, the cotton wrapper forming an insignificant part of the value. 1879, s. s. 3876.

2. Ground asbestos, in its present condition, fitted for a packing, is classified here. 1887, s. s. 8196.

3. Crushed asbestos, such as is generally used in the manufacture of asbestos cement, classified here, and not as paper stock. 1889, s. s. 9183.

40. Baryta, sulphate of, or barytes, unmanufactured, ten per centum ad valorem.

Carbonate of barytes in a crude state is not embraced in this paragraph, being a barytes earth, a raw and crude material from which the barytes of commerce is manufactured. 1873, s. s. 1356.

41. Baryta, sulphate of, or barytes, manufactured, one-fourth of one cent per pound.

42. Refined borax, five cents per pound.

43. Pure boracic acid, five cents per pound; commercial boracic acid, four cents per pound; borate of lime, three cents per pound; crude borax, three cents per pound.

44. Cement, Roman, Portland, and all others, twenty per centum ad valorem.

1. This includes "bicycle cement" of rubber and pitch. 1887, s. s. 8507.

2. Calcined magnesite, a substance having all the characteristics of cement. Classified here. 1889, s. s. 9375.

45. Whiting and Paris white, dry, one-half cent per pound; ground in oil, or putty, one cent per pound.

46. Prepared chalk, precipitated chalk, French chalk, red chalk, and all other chalk preparations which are not specially enumerated or provided for in this act, twenty per centum ad valorem.

Prepared chalk, a precipitated carbonate of lime, is classified here. 1877, s. s. 3129.

47. Chromic acid, fifteen per centum ad valorem. 48. Chromate of potash, three cents per pound.

49. Bi-chromate of potash, three cents per pound.

Bi-chromate of soda is not a chemical compound or salt, but by similitude to bi-chromate of potash is to be classified under this paragraph. Mason v. Robertson, 29 Fed. Rep. Same ruling in Biddle v. Hartranft, id. 90; 1884, s. s. 6651.

684.

50. Cobalt, oxide of, twenty per centum ad valorem.

51. Copper, sulphate of, or blue vitriol, three cents per pound. 52. Iron, sulphate of, or copperas, three-tenths of one cent per pound.

53. Acetate of lead, brown, four cents per pound. 54. Acetate of lead, white, six cents per pound.

55. White lead, when dry or in pulp, three cents per pound. 56. When ground or mixed in oil, three cents per pound.

As to white lead, ground and mixed in oil, see 1885, s. s. 7059.

57. Litharge, three cents per pound.

58. Orange mineral, and red lead, three cents per pound.

59. Nitrate of lead, three cents per pound.

60. Magnesia, medicinal, carbonate of, five cents per pound. 61. Magnesia, calcined, ten cents per pound.

62. Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound.

Potash :

63. Crude, carbonate of, or fused, and caustic potash, twenty per centum ad valorem.

1. Hydrate of potash and calcined potash are classified here as similar to pearlash. 1869, s. s. 420; revoked 1879, s. s. 3940.

2. Potash claimed to be crude, but which has been advanced in condition fit for use as saleratus, is classified under 73. 1880 s. s. 4450.

3. Beet root ashes, composed of about 80 per cent. of potash, classified here. 1888, 8. s. 9142.

64. Chlorate of, three cents per pound.

65. Hydriodate, iodide and iodate of, fifty cents per pound. 66. Prussiate of, red, ten cents per pound.

67. Prussiate of, yellow, five cents per pound.

Yellow prussiate of soda bears a strong similitude to y. p. of potash, and should be classified here. 1887, s. s. 8586.

68. Nitrate of, or saltpeter, crude, one cent per pound.

69. Nitrate of, or refined saltpeter, one and one-half cents per pound.

Partially refined saltpeter is classified as refined. 1870, s. s. 674.

70. Sulphate of, twenty per centum ad valorem.

An impure sulphate of potash suitable for fertilizing purposes and evidently intended for such purposes, is dutiable under this paragraph as being specifically mentioned; the percentage of potash mentioned in s. s. 715 is now immaterial, as this paragraph was not in the statutes at the time of said decision. 1886, s. s. 7452.

Soda :

71. Soda-ash, one quarter of one cent per pound.

Soda-ash is not a chemical compound or salt. 1889, s. s. 9326.

72. Soda, sal, or soda crystals, one-quarter of one cent per pound. 73. Bi-carbonate of, or super-carbonate of, and saleratus, calcined or pearlash, one and one-half cents per pound.

74. Hydrate or caustic, one cent per pound.

1. Tin cans containing caustic soda are useless for any other purpose and are not dutiable. 1875, s. s. 2424.

2. Caustic soda in solution of water is classified here. 1879, s. s. 4066; also adulterated caustic soda. Id. 4118.

75. Sulphate, known as salt cake, crude or refined, or niter cake, crude or refined, and Glauber's salt, twenty per centum ad valorem. 76. Soda, silicate of, or other alkaline silicate, one-half of one cent per pound.

1. Soda-water-glass, manufactured by fusing silica, soda and charcoal, is classified here. 1880, s. s. 4710.

2. So-called cement composed of silica, aluminia, carbonate of lime and magnesia in certain proportions is classified here. 1888, s. s. 8781.

Sulphur :

77. Refined, in rolls, ten dollars per ton.

Crude brimstone is that procured from sulphurous rock by roasting, fusing or smelting and thus separated from the rock or earthy matters, but which leaves it in a state of impurity; refined brimstone is obtained from the crude by evaporation or sublimation which releases the sulphur from all foreign matters and leaves it chemically pure; it is known in commerce as rock and roll brimstone and flowers of sulphur; crude brimstone is always shipped in bulk. 1876, s. s. 3632.

78. Sublimed, or flowers of, twenty dollars per ton.

79. Wood-tar, ten per centum ad valorem.

"Birch Tar" claimed to be oil of birch tar crude, which is in fact a distilled oil from the birch but with less density than tar, and lacking other characteristics, is classified under 92 as distilled oil. 1889, s. s. 9634.

SO. Coal-tar, crude, ten per centum ad valorem.

Petroleum tar held to be a manufactured article and not to be classified as crude petroleum. 1874, s. s. 1900; same rule in 1868, s. s. 466.

81. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and pitch, twenty per centum ad valorem.

1. Residuum of kerosine oil is classified here. 1869, s. s. 332.

2. Nitro-benzole, essence of Merbone, heretofore classified here, is held to be an essential oil; modifying 1868, s. s. 200 and 1873, id. 1645. 1878, s. s. 3575.

3. The following are classified here: Phenyle acid; a by-product in the manufacture of carbolic acid from coal-tar, naphthaline being largely in excess, is classified here. 1883. s. s. 5825.

4. Nitro-benzole or oil of myrbane; a product of coal-tar. 1883, s. s. 6045.

5. Petroleum residuum, which is left after the refining of petroleum, or, as it is commonly called," petroleum tar;" to some extent fit for lubricating oil. 1884. s. s. 6592. 6. Oil, said to be crude petroleum, but which has been subjected to a process of manipulation. 1885, s. s. 6988.

7. A patent fuel, composed of culm of coal and coal-tar pitch, the latter being the material of chief value, is classified here and not as culm of coal. 1886, s. s. 7650.

8. Napthionate of Soda, a combination of napthionic acid and produced from coal-tar, with soda, which is in no wise derived from coal tar, is a chemical compound under 92. 1889, s. s. 9630.

82. All coal-tar colors or dyes, by whatever name known and not specially enumerated or provided for in this act, thirty-five per centum ad valorem.

1. Yellow chrystals are similar to aniline dye and are classified here. 1869, s. s. 523; also,

2. " Vesuvin" as an aniline dye. 1870, s. s. 616; also,

3. Yellow chrystals which are similar to aniline dye. 1872, s. s. 1035.

4. The following are classified here: Ruby powder manufactured from the residuum of certain colors of aniline, reduced to a powder and used as a substitute for cudbear. 1876, s. s. 2635.

5. "Aniline paste." 1876, s. s. 2810; certain "rose and purple lakes," although a painters' color, composed of aniline and starch, aniline being the only coloring matter, id. 2811;"Eosine," id. 2895; certain aniline “fat colors" prepared by dissolving aniline in stearic or oleic acid. Id. 2899.

6. "Black paste" is not an aniline dye or color, and is classified under § 2513. 1878, s. s. 3632. "Cudbear substitute" is an aniline residuum having but a small percentage of coloring matter left, and is not a dye in the sense of the statute, but is to be classified under § 2513. 1878, s. s. 3721.