ITVITED STATES TARIFF COMMISSION 
 
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 Dyes and Other Coal -Tar 
 
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 Chemicals 
 
 REPORT TO CONGRESS 
 
 Recommending amendments to Title V of 
 Act of September 8, 1916 
 
 WASHINGTON 
 
 GOVERNMENT PRINTING OFFICE 
 
 1918 
 
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 littp://www.arcliive.org/details/dyesotliercoaltarOOunitricli 
 
UNITED STATES TARIFF COMMISSION 
 WASHINGTON 
 
 Dyes and Other Coal -Tar 
 Chemicals 
 
 REPORT TO CONGRESS 
 
 Recommending amendments to Title V of 
 Act of September 8, 1916 
 
 WASHINGTON 
 
 (ioVIJKNMi-INT PBINTING OFFICE 
 
 1918 
 

 UNITED STATES TARIFF COMMISSION. 
 
 Office: 1322 New York Avenue. 
 
 Washington, D. C. 
 
 Gummissioners : 
 
 V. W. TAUSSIG, Chairman. 
 
 THOMAS WALKER PAGE, Vice Chairman. 
 
 DAVID J. LEWIS. 
 
 WILLIAM KENT. 
 
 WILLIAM S. CULBERTSON. 
 
 EDWARD P. COSTIGAN. 
 
 William M. Stedart, Secretary. 
 
 In the preparation of this report the commission has had the 
 services of Dr. Grinnell Jones, chemical expert, and also the assist- 
 ance of Dr. E. R. Pickrell, of the Customs Service. 
 
LETTER OF TRANSMITTAL. 
 
 United States Tariff Commission, 
 
 Washington, December 12, 1918. 
 The Committee on Ways and Means of the House of Representatives : 
 I have the honor to transmit herewith a report by the United 
 States Tariff Commission on dyes and other coal-tar chemicals. 
 Very respectfully, 
 
 F. W. Taussig, Chairman. 
 (3) 
 
 393187 
 
CONTENTS. 
 
 Page. 
 
 Letter of transmittal 8 
 
 Introduction 7 
 
 Special Report to CJongress recommending Amendments to Title V of 
 
 the act of September 8, 1916 ' 11 
 
 Draft of a Bill to Amend Title V of act of September 8, 1916 23 
 
 Text of Title V of the act of September 8, 1916 29 
 
 Text of Title V of the act of September 8, 1916, edited to show Proposed 
 
 Amendments 33 
 
 Detailed Technical Discussion of Reasons for the Proposed Amendments- 89 
 Decisions upon Classification under Title V of the act of September 8, 
 
 1916 65 
 
 (5) 
 
INTRODUCTION. 
 
 This report, issued as one among the publications of the United 
 States Tariff Commission on industries affected by the tariff, is 
 divided into six parts. 
 
 First. A statement to Congress recommending amendments to Title 
 V of the act of September 8, 1916. In this statement possible evasions 
 of the intent of the law and difficulties in certain administrative fea- 
 tures are explained. 
 
 Second. A draft of a bill to amend Title V of the act of September 
 8, 1916. This proposed bill is designed to prevent evasions which 
 are possible under the act of September 8, 1916. 
 
 Third. Text of Title V of the act of September 8, 1916. 
 
 Fourth. Text of Title V of the act of September 8, 1916, edited to 
 show proposed amendments. 
 
 Fifth. Detailed technical discussion of reasons for the proposed 
 amendments. 
 
 Sixth. Decisions of the Treasury Department, United States Board 
 
 of General Appraisers and the United States Court of Customs 
 
 Appeals upon classifications under Title V of the act of September 
 
 8, 1916. 
 
 (7) 
 
REPORT TO CONGRESS, RECOMMENDING AMEND- 
 MENTS TO TITLE V OF THE ACT OF 
 SEPTEMBER 8, 1916 
 
 (0) 
 
DYES AND OTHER COALTAR CHEMICALS. 
 
 EEPORT TO CONGRESS RECOMMENDING AMENDMENTS TO TITLE V 
 OF THE ACT OF SEPTEMBER 8, 1916. 
 
 The Committee on Ways and Means of the House of Representatives: 
 The industrial emergency created by the war has resulted in a 
 remarkable development of the chemical industries of the United 
 States. Fundamental changes have occurred which will have a per- 
 manent influence on the conditions of international competition. 
 From the viewpoint of those interested in tariff problems, no branch 
 of this development is of more importance than that which has 
 affected the coal-tar industries. The manufacture of coal-tar dye- 
 stuffs, medicinals, and photographic chemicals was of little signifi- 
 cance in the United States before the war. Three-fourths of the 
 world's supply of coal-tar dyes was produced in Germany, and Ger- 
 man interests controlled one or more of the essential materials for 
 at least half of the dyes manufactured outside of German territory. 
 Switzerland, the producer of second importance, depended upon Ger- 
 man sources for her coal tar and for many other necessary chemicals. 
 Further, Great Britain, France, the United States, Austria, and 
 Eussia resorted largely to German materials for the small fraction 
 which they manufactured for their own consumption. In general 
 they offered little competition to the great German industry. 
 
 The same situation prevailed in the closely related field of coal-tar 
 medicinals, where Germany maintained an even more formidable 
 position. German investigators were the first to synthesize some 
 of the most important drugs known to medicine, and their products 
 were so protected by patents and trade-marks and by the control of 
 raw materials that*^there was little possibility for the manufacture 
 of these products in the United States. 
 
 One of the effects of the outbreak of the European war was an 
 acute shortage of dyes in this country. At the earnest request of 
 representatives of the textile industry Congress in 1916 passed a law 
 raising the duties on dyestuffs and other closely related products de- 
 rived from coal tar, including intermediates, photographic chemicals, 
 medicinals. flavors, synthetic phenolic resins, and explosives. The 
 act of September 8, 1916, has in a large measure accomplished its 
 purpose of encouraging the investment of capital in the dye industry 
 m the United States. American chemists and business men have 
 met the emergency with conspicuous success by the creation of a new 
 industry. The American wool, cotton, and silk mills during 1917 
 produced a larger volume of goods than ever before in their history. 
 The dyes needed were supplied by the new American dyestuff indus- 
 try, with relatively small aid from Switzerland. So great has been 
 
 (11) 
 
12 
 
 the advance that the export of American dyes has surpassed in value, 
 although not in tonnage nor in variety, the annual imports into the 
 United States before the war. There has also been a corresponding 
 development of other branches of the coal-tar products industry, 
 especially in the manufacture of medicinals and photographic 
 chemicals. 
 
 Although the law has been successful in its main purpose, it has 
 become clear that it is not so worded as to give effect completely 
 and perfectly to the presumable intent of Congress. The commis- 
 sion begs to bring to the attention of Congress some difficulties of 
 interpretation, some administrative difficulties, and also some ques- 
 tions of policy. 
 
 Administrative difficulties and recommendations thereon. — After 
 a careful study of the phraseology and probable working of the pres- 
 ent law, as well as of the development of the industries of the United 
 States, the commission concludes that there are several ways in which 
 the presumable intent of Congress can be evaded. 
 
 (1) One possibility of evasion arises from the fact that the act 
 of 1916 does not repeal specifically rates of duty in the old law which 
 are in conflict with the intent of the new. It is true that the act of 
 1916 contains a provision that " so much of said act of 1913 or any 
 existing law or parts of law as may be inconsistent with this title 
 are hereby repealed." But the enumeration of certain specific com- 
 modities m the act of 1916 and the failure to enumerate others spe- 
 cifically, opens the possibility of a construction of the act of 1916 
 probably not contemplated Dy Congress. The case of salol fur- 
 nishes an example. Paragraph 18 of the act of 1913 imposes a duty 
 of 25 per cent ad valorem on salol, which is mentioned by name in 
 this paragraph. The act of 1916 imposes a duty of 30 per cent on 
 " medicinals * * * when obtained, derived, or manufactured in 
 whole or in part from any of the products provided for in Groups I 
 and II." The article salol is such a medicinal and presumably was 
 expected to be included in the class of medicinals described in these 
 general terms. In actual practice, however, the customs authorities 
 have continued to classify salol under paragraph 18 of the act of 
 1913, this being deemed the more specific provision. 
 
 Other similar cases could be cited. Special attention should per- 
 haps be called to saccharin and sodium benzoate, which (like salol) 
 are medicinals derived from coal tar and are described in general 
 terms in the act of 1916, but are also specifically mentioned in the 
 act of 1913, and are there subjected to specific duties — 65 cents per 
 pound in the case of saccharin (par. 179) and 5 cents per pound in 
 the case of sodium benzoate (par. 67). They differ from salol in 
 that they are used not only as medicinals, but for other purposes also. 
 
 Saccmirin is used chiefly as a flavor for chewing tobacco, and is 
 therefore within the general terms of the provision in the act of 1916 
 for " flavors * * * obtained, derived, or manufactured in whole 
 or in part from any of the products provided for in Groups I and 11." 
 
 Sodium benzoate, though used as a medicinal, is chiefly a preserva- 
 tive for food. It is made from benzoic acid, which is mentioned by 
 name in the act of 1916 and there made dutiable at a much higher 
 rate (15 per cent plus 2^ cents per pound) than the duty of 5 cents 
 per pound (under the act of 1913) on sodium benzoate. This ere- 
 
13 
 
 ates an anomalous relationship between the raw material (benzoic 
 ncid) and the finished product made therefrom (sodium benzoate). 
 
 Both saccharin and sodium benzoate are from a manufacturing 
 and commercial point of view closely allied to the articles covered 
 by Group III of the act of 1916. We therefore suggest that they 
 should be specifically mentioned in Group III and that the specific 
 provisions for them in the act of 1913 be repealed. 
 
 The effect would be to raise the rate of duty in the case of sodium 
 benzoate and probably to lower it in the case of saccharin. The pres- 
 ent price of saccharin (about $9 per pound) is many times the nor- 
 mal, owing to the fact that it is made from toluol, which is very 
 important for the manufacture of explosives and not available in 
 amounts approaching the need. At the prices which prevailed be- 
 fore the war (70 cents to $1.50 per pound) and which are likely to 
 prevail again, the proposed change represents a reduction in the duty. 
 The ad valorem equivalent of the specific duty of 65 cents per pound 
 on saccharin varied before the war from 96 per cent in 1911 to 47.7 
 per cent in 1913. 
 
 Numerous other similar cases have been found of articles which 
 Congress presumably intended to cover by the act of 1916, but which, 
 in actual practice, are still being classified under the act of 1913, in- 
 cluding the following articles in addition to those already discussed. 
 
 (a) Phenolphthalein, acetanilid, acetphenetidin,antipyrine,acetyl- 
 salicylic acid, and aspirin, which are now being classified under para- 
 graph 18. 
 
 (b) Coumarin, which is now classified under paragraph 5. 
 
 (c) Explosives derived from coal tar, such as trinitrotoluol, now 
 classified under paragraph 501. 
 
 (2) Another possibility of evasion arises from the circumstance 
 that certain commodities classed as intermediates, which in the act 
 of 1916 are in Group II and are subject to a duty of 15 per cent ad 
 valorem and 2^ cents a pound, are transformable into finished prod- 
 ucts at very slight expense and by very simple processes. There are, 
 for example, certain intermediates called leuco acids and leuco bases 
 (i. e., colorless compounds), which are not strictly dyes, yet have been 
 carried in the process of manufacture to a point where only an insig- 
 nificant and inexpensive operation is needed to convert them into 
 dyes. Under the act of 1916 they will inevitably be imported in the 
 leuco state — not quite finished as dyes, but very nearly finished; they 
 will then be converted into dyes within this country, cheaply and 
 easily. They will be imported at the intermediate duty of 15 per 
 cent plus 2^ cents, and yet will compete directly with completed dyes 
 of domestic manufacture. A striking instance is that of indoxyl, an 
 intermediate which is in the last stage in the succession of processes 
 by which synthetic indigo is obtained. Indoxyl is a colorless sub- 
 stance, not a dye, but by the mere process of dissolving it in water 
 and blowing air (oxygen) through it, the last chemical step in the 
 production of synthetic indigo is completed, and the commercial 
 indigo is produced. Indoxyl is dutiable under the present act as an 
 intermediate ; indigo is dutiable as a dye. It is more than probable 
 that under the terms of the present act importation will take the form 
 of indoxyl : and this will be virtually the importation of indigo, com- 
 peting with indigo of domestic manufacture. 
 
14 
 
 Another potential evasion is through the importation of dyes as 
 " ink powders," under paragi-aph 37. 
 
 Synthetic methyl salicylate, derived from coal tar, resembles the 
 natural oil of wintergreen so closely that it can be fraudulently in- 
 voiced as oil of wintergreen, and can thereby be imported at a lower 
 rate of duty under paragraph 46. There appears to be no sure safe- 
 guard against the importation of mixtures of the articles provided 
 for in Group II or Group III under paragraph 5. 
 
 In the case of certain distillates derived from coal tar an unsuit- 
 able specification has resulted in placing upon the dutiable list much 
 material which Congress probably intended to be imported free. 
 This difficulty can be overcome by changing the temperature men- 
 tioned in the specification which distinguishes between dutiable and 
 free distillation from 200° to 190° C. 
 
 (3) A third possibility of evasion, or if not evasion, of unex- 
 pected complication, arises from the circumstance that dyes as ordi- 
 narily dealt with in commerce are in most cases not dyes in a chem- 
 ically pure form, but are weakened or reduced in strength by mixing 
 with water, salts, or other diluent. Synthetic indigo, for instance, is 
 ordinarily sold in the form of a paste, containing 20 per cent of 
 pure indigo and 80 per cent of inert matter, chiefly water. In the 
 case of other dyes also, including most of the important ones, there 
 is a recognized standard commercial strength. Prices are habitually 
 quoted on the basis of this usual strength. In the case of still other 
 dyes, however, there is no recognized commercial strength. The 
 duty of 5 cents per pound, imposed by the act of 1916, was pre- 
 sumably intended to apply to the dyes in their usual commercial 
 strength, and not to the pure forms which ordinarily are unknown 
 in commerce. The wording was, however, not so framed as to insure 
 this. Under the present wording of the law the duty is levied and 
 apparently must be levied, on the weight of the dye as imported, 
 regardless of its concentration or strength. This permits dyes to 
 be imported in a pure state or at least a highly concentrated state 
 and then to be reduced to the usual commercial strength after having 
 passed through the customhouse. The effective duty is consequently 
 much lower than was presumably intended. 
 
 This situation, however, can not be dealt with by any specific 
 legislative prescription of the commercial or standard strength of 
 the several dyes. In many cases, no trustworthy basis now exists for 
 a definite standardization of commercial strength. Under these 
 circumstances, the commission believes it best that discretion be 
 given to the administrative department and that the Secretary of 
 the Treasury be authorized to determine from time to time Avhat is 
 the dutiable strength of the several dyes, with discretion to make 
 changes in accord with gradually ascertained and tested commer- 
 cial practice. Discretionary power of this sort will enable experts 
 to recommend to the Secretary of the Treasury standards of strength 
 conforming approximately to commercial usage, with the possi- 
 bility of modifying them as experience might indicate. 
 
 This mode of dealing with the situation would be facilitated by 
 requiring a statement on all imported packages of the exact constitu- 
 ents and strength of clyestufFs contained therein. Such a statement 
 would make easier the accurate appraisal of imports of dyes for the 
 
15 
 
 ad valorem duty. Appraisal is exceptionally diflficult owing to the 
 difficulty of identification and variability in strength. The require- 
 ment would serve further as a guarantee to purchasers of the identity 
 and strength of the dyestuffs which they were buying. The com- 
 mission is satisfied that there has been much dishonesty in the dye- 
 stutl's trade, and that something analogous to the provision of the 
 pure food laws in regard to misbranding would be of great ad- 
 vantage. It is accordingly recommended, both as an aid in adrnin- 
 istering the law and as a safeguard for purchasers, that every im- 
 ported package shall contain a specific statement showing the con- 
 stituents and strength of the contents. 
 
 Proportion of domestic produrtion and imports. — Difficulties of 
 administration and also some difficult questions of policy arise in 
 connection w^ith that clause of the act of 1916 which reads as follows : 
 
 If. at the expiration of five years from the date of tlie passage of this act, the 
 President finds that there is not beins mannfactured or produced within the 
 United States as nnich as sixty per centum in value of the domestic consump- 
 tion of the articles mentioned in Groups II and III of section 500, he shall, by 
 proclamation, so declare, whereupon the special duties imposed by this section 
 on such articles shall no longer be assessed, levied, or collec^ted. 
 
 The President has requested the Tariff Commission to ascertain 
 the facts upon which Executive action can be based. The commission 
 accordingly has taken a census of the production during 1917 of dye- 
 stuffs and other coal-tar products covered by the law, and is prepared 
 to continue the taking of such a census from year to year hereafter. 
 A report stating the results of this census has been published. The 
 inquiries upon which it is based have, however, indicated some diffi- 
 culties to which the commission now invites attention. 
 
 The determination of production in the United States is entirely 
 feasible. That of total domestic consumption, however, is not so. It 
 would seem impracticable to secure statistical returns direct from 
 every consumer. The alternative is to define consumption as the sales 
 of the American manufacturers plus imports, exports being then de- 
 ducted. But this procedure involves many difficulties. Export sta- 
 tistics are not available in sufficient detail. It is doubtful whether 
 they could be secured in the detail and with the accuracy^ needed. 
 Even more difficult is the ascertainment of the value of imports. 
 Statistics in terms of physical quantities (tons or pounds) are obvi- 
 ously not significant for the purpose in hand, since the commodities 
 are immensely variable in quality and value. The only significant 
 comparison is one in terms of value. But the value of the imports, 
 for proper comparison with the domestic production, is extremely 
 difficult to secure in terms comparable to the value of domestic out- 
 put. The values recorded in the import statistics are foreign market 
 values. These must be converted into terms of consumption values in 
 order to be comparable with the values of domestic products con- 
 sumed. The importers sell the commodities not on the basis of for- 
 eign values, but, of course, add the import duty and also a profit, 
 which varies enormously for the different articles. Some sales are 
 made direct to manufacturer's, some to jobbers, and some to retail 
 dealers, with different terms in the several cases. An accurate valua- 
 tion of the " consumption " of the imported articles thus becomes a 
 highly complicated matter. 
 
16 
 
 Moreover, the language of the clause is not entirely clear. It might 
 be interpreted to mean that each article mentioned by name in Group 
 II and each class of articles mentioned in Group III is to be consid- 
 ered separately and that each article or class is to be dealt with sepa- 
 rately. Under such an interpretation it might result, for example, 
 that 60 per cent of the domestic consumption of aniline (an inter- 
 mediate) is being made in the United States, and that, therefore, 
 aniline would remain subject to the specific duty; whereas other in- 
 termediates produced and derived from aniline might not be subject 
 to the specific duty. Unexpected and undesirable maladjustments 
 would arise in the relation of duty between different raw materials 
 and between raw materials and finished products. 
 
 Another interpretation of this clause would be to consider Group 
 II, intermediates, as one unit, and Group III, finished products, as a 
 separate unit. If so interpreted, it is probable that the act would be 
 least difficult of administration; yet it is doubtful whether its lan- 
 guage would justify this interpretation. 
 
 Still another way to interpret the language would be to treat 
 Groups II and III as one whole, adding the total production in the 
 two classes and comparing this total with the total valuation of im- 
 ports. This would seem a proper interpretation of the language of 
 the act as it stands. It would, however, cause the articles in Group 
 II to be virtually counted twice, or, in some cases, even four or five 
 times. These articles (intermediates) are used in the manufacture 
 of intermediates of a more advanced stage, and eventually in that 
 of the finished articles in Group III, and form a constituent part of 
 the value of the finished articles. To count them in Group II perhaps 
 several times and again in valuing the commodities in Group III 
 would be open to criticism. 
 
 The commission recommends that if the clause is to be retained 
 it be formulated in more precise terms by reckoning as the value of 
 domestic production the total value of commodities belonging in 
 Group III plus the value of commodities in Group II not used in 
 the manufacture of the finished articles in Group III. There would 
 remain, nevertheless, difficulties in administration of the clause so 
 formulated, because of the difficulty of ascertaining which inter- 
 mediates have been used in the production of finished commodities 
 and which have not. 
 
 The commission takes the liberty of suggesting to Congress the 
 possibility of repealing entirely, for the present, this 60 per cent 
 clause. In view of the changed conditions which have arisen since 
 the entrance of the United States into the war, the clause may not 
 appear to be so necessary a safeguard as it did at the time of its 
 enactment. 
 
 Speci-fic exemption considered. — In still another direction the com- 
 mission suggests that there be further consideration, namely, as re- 
 gards that clause in the act of 1916 which exempts certain finished 
 dyestuffs, medicinals, and flavors from the specific duty of 5 cents a 
 pound. Most articles in Group III are subject to a duty of 30 per 
 cent ad valorem plus 5 cents a pound specific. Certain enumerated 
 articles, however, are exempted from the specific (5 cents) duty. 
 These are " natural and synthetic alizarin and dyes obtained from 
 alizarin, anthracene, and carbazol, natural and synthetic indigo, and 
 
17 
 
 all indi<roicls, whether or not obtained from indigo, and medicinals 
 and flavors." The class of dyes thus exempted from the specific duty 
 are important and much used. 
 
 Natural alizarin obtained from the madder plant had been used 
 for centuries. It was the first of the natural dyes to be made from 
 coal tar (18G8). The artificial alizarin obtained from anthracene 
 (itself extracted from coal tar) has ahnost driven the natural aliz- 
 arin out of use, and numerous important derivatives have been made. 
 The dyes are used on both wool and cotton and* are very fast and of 
 good (juality. 
 
 The fastest and best cotton dyes known (" indanthi-ene" and re- 
 lated dyes) are "obtained from anthracene and carbazol " and there- 
 fore exeni}:)ted from the specific duty. This class of dyes can be 
 made in neariv all shades and they are especially suited to the 
 numufacture ol ginghams. Indigo is the most important of all the 
 excepted dyes. How many dyes w^ill be further exempted under the 
 term "indigoids'' is uncertain. The term indigoid has no common 
 and generally accepted scientific or commercial meaning. It can only 
 mean a dye similar to indigo; but the degree of similarity and the 
 question whether the similarity involved is in chemical structure, in 
 method of manufacture, or in method of dyeing must be settled by 
 future court decisions. 
 
 The American dye industry is especially backward in the develop- 
 ment of the very classes of dyes which are exempted from the 5 cents 
 per pound specific duty. The production of indigo in the United 
 States during 1917 was only -274,771 pounds, or 3.5 per cent of the 
 imports during the fiscal year ending June 30. 1914. A much larger 
 production of indigo during 1918 is assured. In addition to indigo 
 three other dyes belonging to the classes exempted from the specific 
 duties were made in the United States during 1917, but the amounts 
 produced were so small that the production must ]be regarded as 
 experimental rather than commercial. Many so-called " alizarin " or 
 " anthracene '" dyes were made, but these names are deceptive, since 
 with the exceptions just noted they were not "obtained from alizarin 
 or anthracene." 
 
 The reasons for the lack of development of these branches of the 
 American industry are complex. They are (1) patent difficulties, 
 (2) technical. (3) connected with tariff and the commercial situation. 
 
 (1) German control of the patents has prevented the manufacture 
 of many of these dyes in the United States. Under the provisions 
 of the Trading with the Enemy Act of October 6, 1917, the Federal 
 Trade Commission is authorized to issue licenses to American manu- 
 facturers. Licenses have already been issued to manufacture several 
 medicinals and dyes. German-owned patents are no longer an ob- 
 stacle to the development of the American industry. In England 
 these German ])atents were annulled soon after the outbreak of the 
 war and the English are now making these dyes. 
 
 (2) The manufacture of these newer dyes is technically more diffi- 
 cult than the manufacture of the azo dyes — i. e., the older nonpat- 
 ented dyes whose manufacture has been developed here. It is, there- 
 fore, unfortunate that the American manufacturers have been com- 
 pelled by the patent laws to lose valuable time in gaining manufactur- 
 ing experience in the new field. 
 
 94582—18 2 
 
18 
 
 (3) The same differentiation in the . treatment of the various 
 classes of dyes which appears in the act of 1916 is traceable in earlier 
 acts in an even more pronounced form. The classes of dyes now 
 dutiable at 30 per cent (but not subject to the 5 cents specific duty) 
 were admitted free under the act of 1913, whereas those now dutiable 
 at 30 per cent plus 5 cents per pound were formerly dutiable at 30 
 per cent. The American dye industry before the war was, therefore, 
 concentrated entirely in the manufacture of dyes of the classes for- 
 merly dutiable (such as the azo colors derived from anilin and 
 benzidine). 
 
 When the European war began the American manufacturers were 
 confronted with the problem of multiplying their output in the 
 minimum time, and they naturally followed the line of least resist- 
 ance by increasing their output of the anilin and similar dyes with 
 which they had actual manufacturing experience instead of by taking 
 up new and strange dyes with their unsolved technical problems. 
 An additional reason for the development of these anilin dyes was 
 that the necessary crudes and intermediates were more readily pro- 
 duced in the United States. On the other hand, the separation of 
 anthracene (the fundamental material for alizarin) from Ameri- 
 can tar in a condition pure enough for making alizarin had not 
 been developed commercially in the United States at the outbreak of 
 the war. The separation of anthracene and carbazol from the tar 
 is far more difficult technically than the recovery of benzol, toluol, 
 and naphthalene, which are the materials from which nearly all the 
 dyes now made in the United States are derived. It was only in 
 midsummer of 1917 that anthracene became available in significant 
 amounts in the American market. This has been the chief obstacle in 
 the development of alizarin manufacture in the United States, an 
 obstacle which is now about to be overcome. 
 
 The exemption of alizarin and indigo from the special duty of 5 
 cents per pound in the act of 1916 partly accounts for the relatively 
 slow development of these branches of the dye industry in the 
 United States, but this has been heretofore a less important factor 
 than the others just described, especially the patent situation and the 
 lack of anthracene. Very recently the other obstacles to development 
 have been removed. 
 
 In order that the American dyestuff industry may be in a position 
 to compete with the German when peace is restored the dyes most 
 in demand should be made in this country, especially indigo, ali- 
 zarin, and the vat dyes derived from anthracene. There can be no 
 doubt that the consumers (the American textile mills) will return 
 to the use of these newer and better dyes when supplies are again 
 available. Unless the American dye manufacturers are in a posi- 
 tion to satisfy this demand the consumers will once more become de- 
 pendent on foreign supplies. 
 
 Now that American supplies of anthracene are available and pat- 
 ent licenses are obtainable there are no longer any fundamental 
 obstacles in the path of the American manufacturers. The equaliza- 
 tion of the rates of duty on the different varieties of dyes would be a 
 valuable aid to the growth of a hitherto backward branch. It would 
 allow the normal development of the industry, with a natural adjust- 
 ment between the different dyes determined on the one hand by the 
 
19 
 
 cost of production of the different dyes and on the other hand by the 
 demand, which is dependent on the fastness, color, and adapta- 
 bility to different uses. 
 
 In view of the industrial changes that have been pointed out Con- 
 gi-ess may wish to reconsider the clause in the existing law exempting 
 certain classes of dyes from the specific duty. 
 
 Synthetic tanning material. — The commission also deems it advis- 
 able to call the attention of Congress to a recent discovery which 
 may have important commercial developments in the near future. 
 The manufacture of synthetic tanning materials from phenol, for- 
 maldehyde, and sulphuric acid has recently been patented in the 
 United 'states and the patents assigned to a German firm at the time 
 of issue. There are five of these patents, the first of which was issued 
 on March 10, 1914, and the last on January 22, 1918. Tests made 
 by American chemists indicate that this new tanning material has 
 a promising future. It appears to have some valuable properties 
 not possessed by any of the vegetable tanning materials now in use. 
 The development of this industry would also be imp^ortant from a 
 military point of view on account of its consumption of phenol. 
 Phenol is used for the manufacture of the military explosives, picric 
 acid and ammonium picrate. A large synthetic phenol industry has 
 been developed in the United States, as well as in Europe, since the out- 
 break of the European war to supply the demand for phenol for mili- 
 tary purposes. Large producers of phenol are interested in the new 
 tanning discovery as a possible means of utilizing the existing phenol 
 plants when the demand for military explosives disappears. Unless 
 and until international relations are so adjusted that military con- 
 siderations can be safely ignored it is important from a military 
 point of view that plants making phenol and consuming it for normal 
 industrial purposes be in operation in the United States during times 
 of peace on as large a scale as possible. In the event of war such 
 plants could supply a raw material needed for making explosives, 
 and are, therefore, a military asset. Since the patents on this process 
 are now held by a German firm, licenses can be secured by all Arneri- 
 can manufacturers who are prepared to comply with the conditions 
 of the Trading with the Enemy Act, and therefore a duty on these 
 materials would not be for the benefit of a single producer. 
 
 The new synthetic tanning materials present a close analogy with 
 the synthetic phenolic resins now provided for in Group III. These 
 resins are made by the chemical combination of phenol and formalde- 
 hyde in the presence of alkali. The combination of phenol and for- 
 maldehyde in the presence of sulphuric acid yields the synthetic 
 tanning materials. The synthetic phenolic resins were discovered 
 and developed by American chemists and have become of great com- 
 mercial importance. The synthetic tanning materials were discov- 
 ered about 1912 by an Austrian chemist and were put on the market 
 several years ago by a German firm. Since the outbreak of the war 
 several English firms have begun their manufacture. Commercial 
 development in the United States has been delayed and has only just 
 begun on account of German control of the patents, but this obstacle 
 need no longer delay manufacturers here. We, therefore, call atten- 
 tion to the possible expediency of adding " synthetic tanning mate- 
 rials " in Group III, after the words " synthetic phenolic resin." 
 
20 
 
 The commission submits herewith the draft of a bill which is sug- 
 gested as a substitute for Title V of the act of Septemb,er 8, 1916. 
 
 The reasons for the proposed changes, other than those discussed 
 above, are given in detail in the accompanying report, prepared by 
 Dr. Grinnell Jones, special expert of our staff. This report also con- 
 tains some additional technical information in regard to the questions 
 discussed above. 
 
 In conclusion, it should be said that this report deals only with the 
 act of September 8, 1916, with the coal-tar and dyestuffs industries 
 as affected by that act, and with the ways of carrying out the pre- 
 sumable intent of Congress when passing the act. The act was 
 designed to promote the development of the American coal-tar and 
 dyestuffs industries in a well-defined plan, but contains some provi- 
 sions which experience and further scrutiny have shown to be incon- 
 sistent with that general plan. 
 
 The commission, however, is making a careful study of the eco- 
 nomic and industrial conditions of the chemical industries in general 
 and will submit its report to Congress on this subject at a later date. 
 The report will aim to furnish further information for the assistance 
 of Congress in determining what changes Congress may wish to make 
 in Schedule A of the existing tariff law (chemicals, oils, paints). 
 
 F. W. Taussig, Chairman. 
 
 Thomas Walker Page, Vice Chairman. 
 
 David J*. Lewis. 
 
 William Kent. 
 
 William S. Culbertson. 
 
 Edward P. Costigan. 
 
DRAFT OF A BILL TO AMEND TITLE V OF THE 
 ACT OF SEPTEMBER 8, 1916 
 
 (21) 
 
A BILL TO AMEND AN ACT ENTITLED "AN ACT TO INCREASE THE 
 REVENUE, AND FOR OTHER PURPOSES," APPROVED SEPTEMBER 
 8, 1916. 
 
 Be it enacted hy the Senate and House of Bepresenfatives of the 
 United States of America in Congress assembled, That Title V of an 
 act entitled "An act to increase the revenue, and for other purposes," 
 approved September 8, 1916, be, and hereby is, amended to read as 
 follows : 
 
 . . Title V. — Dijestuffs. 
 
 Sec. 500. That on and after the day following the passage of this 
 act, except as otherwise specially provided for in this title, there 
 shall be levied, collected, and paid upon the articles named in this 
 section when imported from any foreign country into the United 
 States or any of its possessions, except the Philippine Islands and 
 the islands of Guam and Tutuila, the rates of duties which are pre- 
 scribed in this title, namely : 
 
 FREE LIST. 
 
 4 
 
 Group I. Acenaphthene, anthracene having a purity of less than 
 thirty per centum, benzol, carbazol having a purity of less than sixty- 
 five per centum, cumol, cymene, fluorene, methylanthracene. methyl- 
 naphthalene, naphthalene having a solidifying point less than sev- 
 enty-nine degrees centigrade, pyridin, quinolin, toluol, xylol, dead or 
 creosote oil, anthracene oil, pitch of coal tar, pitch of blast-furnace 
 tar, pitch of oil-gas tar, pitch of water-gas tar, crude coal tar, crude 
 blast-furnace tar, crude oil-gas tar, crude water-gas tar, all other 
 distillates of any of these tars which on being subjected to distilla- 
 tion yield in the portion distilling below one hundred and ninety de- 
 gi-ees centiorade a quantity of tar acids less than five per centum of 
 the original distillate, all mixtures of any of these distillates and any 
 of the foregoing pitches, and all other products that are found natu- 
 rally in coal tar, whether produced or obtained from coal tar or 
 other source, and not otherwise specially provided for in this title, 
 shall be exempt from duty. 
 
 DUTIABLE LIST. 
 
 Group II. Acetanilid not suitable for medicinal use, alphanaphthol, 
 amidobenzoic acid, amidonaphthol, amidophenetol, amidophenol, 
 amidosalicylic acid, aniinoanthraquinone, anilin oil, anilin salt, 
 anthraquinone, arsanilic acid, benzaldohyde niet suitable for medicinal 
 use, benzalchloride, benzanthrone, benzidin, benzidin sulphate, ben- 
 zoic acid not suitable for medicinal use, benzoquinone, benzovlr^blnr- 
 
 (23) 
 
ide. benzylchloride, betanaphthol not suitable for medicinal use, 
 brombenzol. chlorbenzol, chlorophthalic acid, cinnamic acid, cumi- 
 din. dehydrothiotoluidin. diaminostilbene^ dianisidin, dichlor- 
 phthalic acid, dimethylanilin, dimethylamidophenol, dimethylpheny- 
 Icnediamin. dinitrobenzol, dinitrochlorbenzol, dinitronaphthalene, 
 dinitrophenol, dinitrotoliiol, dioxynaphtlialene, diphenylaniin. ethyl- 
 benzyl anilin. hydroxyphenylarsinic acid, metanilic acid, niethylan- 
 thraquinone, naphtliylamin. naphthylenediamin. nitranilin. ijitro- 
 anthraqiiinone. nitrobenzaldehyde. nitrobenzol, nitronaplithalene, 
 nitrophenol, nitrophenylenediamin. nitrosodiniethylanilin. nitro- 
 toluol, nitrotohiylenediamin. phenol, phenylenediamin. phenyl- 
 hydrazine, phenylnaphthylamin, phenylglycocoll. phenylglYcocoll- 
 orthocarboxylic acid, phthalic acid, phthalic anhydride, phtlialiniid, 
 rcsorcin not suitable for medicinal use. salicylic acid and its salts 
 not suitable for medicinal use. sulplianilic acid, thiocarbanilid, 
 thiosalicylic acid, tetrachlorphthalic acid, tetramethyldiaminoben- 
 zophenone. tetramethyldiaminodiphenylmethane, toluol sulphochlor- 
 ide, toluol sulphamid, tribromphenol. toluidin, tolidin. toluylenedi- 
 amin. xylidin, or any sulphoacid or sulphoacid salt of any of the 
 foregoing, or of any of the products provided for in Group I: all 
 other products by whatever name known which are employed in 
 the manufacture of any of the products provided for in Group II 
 or III and which are obtained, derived, or manufactured in whole 
 or in part from any of the foregoing or from any of the products 
 provided for in Group I : anthracene having a purity of thirty per 
 centum or more, carbazol having a purity of sixty-five per centum 
 or more, metacresol having a puritr of ninety per cenUim or more, 
 naphthalene having a solidifying point of seventv-nine degrees centi- 
 grade or above, orthocresol having a purity o^ ninety per centum 
 or more, paracresol having a purity of ninety per centum or more;, 
 all distillates of coal tar. blast-furnace tar. oil-gas tar. and water- 
 gas tar which on being subjected to distillation yield in the portion 
 distilling below one hundred and ninety degrees centigrade a quantity 
 of tar acids equal to or more than five per centum of the original 
 distillate; all mixtures, including solutions, consisting in whole or 
 in part of any of the foregoing except sheep dip and medicinal soaps, 
 not otherwise specially provided for in this act ; all the foregoing not 
 colors, dyes, or stains, color acids, color bases, color lakes, leuco- 
 acids, leuco-bases, indoxyl. indoxyl compounds, ink powders, photo- 
 graphic chemicals, medicinals. flavors, synthetic resinlike products, 
 synthetic tanning materials, or explosives', and not otherwise specially 
 provided for in this title, fifteen per centum ad valorem. 
 
 Group III. All colors, dyes, or stains, whether soluble or not in 
 water, color acids, color bases, color lakes, leuco-acids and leuco-bases 
 whether colorless or not, indoxyl and indoxyl compounds: ink pow- 
 ders; photographic chemicals: acetanilid suitable for medicinal use, 
 acetphenetidin, acetylsalicylic acid, antipyrine, benzaldehyde suitable 
 for medicinal use. benzoic acid suitable for medicinal use, betanaphthol 
 suitable for medicinal use. phenolphthalein, resorcin suitable for 
 medicinal use. salicylic acid and its salts suitable for medicinal use, 
 salol. and other medicinals; sodium benzoate; saccharin, methyl 
 salicjdat^, coumarin, and other flavors; synthetic phenolic resin and 
 all resinlike products prepared from phenol, cresol, phthalic anhy- 
 
25 
 
 (Iricle, coumaron, indeiie, or from any other artick or material pro- 
 \ ided for in Group 1 or II, all of these products whether in a solid, 
 semisolid, or liquid condition; synthetic tanning materials; picric 
 acid, trinitrotoluol, and other explosives except smokeless powders; 
 all of the foregoing when obtained, derived, or manufactured in 
 whole or in part from any of the products provided for in Group 
 I or II ; natural alizarin aiid natural indigo, and colors, dyes, stains, 
 color acids, color bases, color lakes, ieuco-acids, leuco-bases, indoxyl, 
 and indoxyl compounds obtained, derived, or manufactured in whole 
 or in part from natural alizarin or natural indigo; natural methyl 
 salicylate or oil of wintergreen or oil of sweet birch; natural cou- 
 mari'n; and all mixtures, including solutions, consisting in whole or 
 in part of any of the articles or luaterials provided for in this group, 
 thirty per centum ad valorem. 
 
 Sec, 501. That on and after the day following the passage of this 
 act, in addition to the duties provided in section five hundred, there 
 shall be levied, collected, and paid upon all articles contained in 
 Group II a special duty of 2i cents per pound, and upon all articles 
 contained in Group III a special duty of 5 cents per pound: Pro- 
 vided, That the special duties herein provided for on colors, dyes, or 
 stains, whether soluble or not in water, color acids, color bases, color 
 lakes, Ieuco-acids, leuco-bases, indoxyl and indoxyl compounds, shall 
 be based on standards of strength which shall be established by the 
 Secretary of the Treasury, and that upon all importations of such 
 articles which exceed such standards of strength the special duty of 
 5 cents per pound shall be computed on the weight which the article 
 would have if it were diluted to the standard strength, but in no case 
 siiall any «uch articles of whatever strength pay a special duty of 
 less than 5 cents per pound: Provided further^ That beginning six 
 months aftef the date of passage of this act no package containing 
 any such color, dye, stain, color acid, color base, color lake, leuco- 
 acid, leuco-base, indoxyl, or indoxyl compound shall be admitted to 
 entry into the United Stntes unless such package and the invoice 
 shall bear a plain, conspicuous, and truly descriptive statement of the 
 identity and percentage, exclusive of diluents, of such color, dye, 
 stain, color acid, color base, color lake, leuco-acid, leuco-base, in- 
 doxyl, or indoxyl compound contained therein: And provided fur- 
 ther. That beginning six months after the date of passage of this act, 
 no package containing any such article shall be admitted to entry into 
 the United States if it, or the invoice bears any statement, design, or 
 device regarding such article or the ingredients or substances con- 
 tained therein which is false, fraudulent, or misleading in any j^artic- 
 ular. In the enforcement of this section the Secretary of the Treas- 
 ury shall adopt standards of strength which shall conform as nearly 
 as practicable to the commercial strengths in use in the United States 
 prior to July first, nineteen hundred and fourteen. 
 
 Beginning September ninth, nineteen hundred and twenty-one, 
 such special duties shall be annually reduced by twentv per centum 
 of the rate imposed by this section until September eighth, nineteen 
 hundred and twenty-five, after which date such special duties shall 
 no longer be assessed, levied, or collected. 
 
 The Secretary of the Treasury is herebv authorized to make regu- 
 lations for the enforcement of the provisions of this title. 
 
26 
 
 Sec. 502. That paragraphs twenty, twenty-one, twenty-two, twenty- 
 three, one hundred and seventy-nine, three hundred and ninety- 
 four, four hundred and fifty-two, and five hundred and fourteen ; and 
 the provision for salicylic acid in paragraph one; and provisions 
 for salol, phenolphthalein, acetanilid, acetphenetidin, antipyrine, 
 acetylsalicylic acid, and aspirin in paragraph eighteen ; and the pro- 
 vision for benzoate of soda in paragraph sixty-seven; and the pro- 
 visions for carbolic and phthalic acids in paragraph three hundred 
 and eighty-seven of an act entitled "An act to reduce tariff duties 
 and to provide revenue for the Government, and for other purposes," 
 approved October third, nineteen hundred and thirteen, are hereby 
 repealed: Provided^ That all articles which may come within the 
 terms of paragraphs one, five, thirty-seven, forty-six, sixty-three, 
 five hundred and one, and five hundred and thirty-eight of said act 
 of October third, nineteen hundred and thirteen, as well as within the 
 terms of Group I, II, or III of section five hundred of this act, shall 
 be assessed for duty or exempted from duty, as the case may be, 
 under this act. 
 
 Sec. 503. That on and after the day when this act shall go into 
 effect all of the foregoing goods, wares, and merchandise previously 
 imported, for which no entry has been made, and all of the foregoing 
 goods, wares, and merchandise previously entered without payment 
 of duty and under bond for warehousing, transportation, or any 
 other purpose, for which no permit of delivery to the importer or 
 his agent has been issued, shall be subject to the duties imposed by 
 this act, and to no other duty, upon the entry or the withdrawal 
 thereof: Provided^ That when duties are based upon the weight of 
 merchandise deposited in any public or 'private bonded 'warehouse 
 said duties shall be levied and collected upon the weight of such 
 merchandise at the time of its entry. 
 
 Sec. 504. Except as otherwise herein specially provided, this act 
 shall take effect on the day following its passage. 
 
TEXT OF TITLE V OF THE ACT OF 
 SEPTEMBER 8, 1916 
 
 (27) 
 
TEXT OF TITLE V OF ACT OF SEPTEMBER 8, 1916. 
 
 The act of Congress approved September 8, 1916, entitled "An 
 
 act to increase the revenue, and for other purposes " contains the f ol- 
 
 lowina; provisions in reo:ar(l to duties on dyestuffs and other coal-tar 
 
 products : 
 
 Title V. — Dyestujfs. 
 
 Sec. 500. That on and after the day following; the passage of this 
 act, except as otherwise specially provided for in this title, there 
 shall be levied, collected, and paid upon the articles named in this 
 section when imported from anv foreign country into the United 
 States or into any of its possessions, except the Philippine Islands 
 and the islands of Guam and Tutuila, the rates of duties which are 
 prescribed in this title, namely : 
 
 FREE LIST. 
 
 Group I. Acenaphthene, anthracene having a purity of less than 
 twenty-five per centum, benzol, carbazol having a purity of less than 
 twenty-five per centum, cresol, cumol, fluorene, metacresol having a 
 purity of less than ninety per centum, methylanthracene, methyl- 
 naphthalene, naphthalene having a solidifying point less than sev- 
 enty-nine degrees centigrade, orthocresol having a purity of less than 
 ninety per centum, paracresol having a purity of less than ninety per 
 centum, pyridin, quinolin, toluol, xylol, crude coal tar, pitch of coal 
 tar, dead or creosote oil. anthracene oil, all other distillates which on 
 being subjected to distillation yield in the portion distilling below 
 two hundred degrees centigrade a quantity of tar acids less than five 
 per centum of the original distillate, and all other products that are 
 found naturally in coal tar, whether produced or obtained from coal 
 tar or other source, and not otherwise specially provided for in this 
 title, shall be exempt from duty. 
 
 DUTIABLE LIST. 
 
 Group II. Amidonaphthol,amidonaphenol,amidosalicylicacid,anilin 
 oil, anilin salts, anthracene having a purity of twenty-five per centum 
 or more, anthraquinone, benzoic acid, benzaldehyde, benzylchloride, 
 benzidin, binitrobenzol, binitrochlorobenzol, binitronaphthalene, bini- 
 trotoluol, carbazol having a purity of twenty-five per centum or more, 
 chlorophthalic acid, cumidin, dimethylanilin, dianisidin, dioxynaph- 
 thalene, diphenylaimin, metacresol having a purity of ninety per 
 centum or more, methylanthraquinone, metanilic acid, naphthalene 
 having a solidifying point of sevonty-nine degrees centigrade or 
 above, naphthylamin, naphthol, naphthylenediamin, nitrobenzol, 
 nitrotoluol, nitronaphthalene, nitranilin, nitrophenylenediamin, 
 nitrotoluylenediamin, orthocresol having a purity of ninety per 
 centum or more, paracresol having a purity of ninety per centum or 
 
 (29) 
 
30 
 
 more, phenol, phthalic acid, phthalic anhydride, phenylenediamin, 
 phenylnaphthylamin, resorcin, salicylic acid, siilphanilic acid, 
 toluidin, tolidin, toliiylenediamin, xylidin, or any sulphoacid or 
 sulphoacid salt of any of the foregoing, all similar products ob- 
 tained, derived, or manufactured in whole or in part from the prod- 
 ucts provided for in Group I, and all distillates which on being sub- 
 jected to distillation yield in ihe portion distilling below two hun- 
 dred degrees centigrade a quantity of tar acids equal to or more than 
 five per centum of the original distillate, all the foregoing not colore, 
 dyes, or stains, photographic chemicals, medicinals, flavors, or ex- 
 plosives, and not otherwise provided for in this title, and provided 
 for in the paragraphs of the act of October third, nineteen hundred 
 and thirteen, which are hereinafter specifically repealed by section 
 five hundred and two, fifteen per centum ad valorem. 
 
 Group III. All colors, dyes, or stains, whether soluble or not in 
 water, color acids, color bases, color lakes, photographic chemicals, 
 medicinals, flavors, synthetic phenolic resin, or explosives, not- 
 otherwise specially provided for in this title, when obtained, derived, 
 or manufactured in whole or in part from any of the products pro- 
 vided for in Groups I and II, natural alizarin and indigo, and colors, 
 dyes, or color lakes obtained, derived, or manufactured therefrom, 
 thirty per centum ad valorem. 
 
 Sec. 501. That on and after the day following the passage of this 
 act, in addition to the duties provided in section five hundred, there 
 shall be levied, collected, and paid upon all articles contained in 
 Group II a special duty of 2^ cents per pound, and upon all articles 
 contained in Group III (except natural and synthetic alizarin, and 
 dyes obtained from alizarin, anthracene, and carbazol; natural and 
 synthetic indigo and all indigoids, whether or not obtained from 
 indigo; and medicinals and flavors), a special duty of 5 cents per 
 pound. 
 
 During the period of five years beginning five years after the 
 passage of this act such special duties shall be annually reduced by 
 twenty per centum of the rate imposed by this section, so that at the 
 end of such period such special duties shall no longer be assessed, 
 levied, or collected ; but if, at the expiration of five years from the 
 date of the passage of this act, the President finds that there is not 
 being manufactured or produced within the United States as much 
 as sixty per centum in value of the domestic consumption of the 
 articles mentioned in Groups II and III of section fi^-e hundred, he 
 shall by proclamation so declare, whereupon the special duties im- 
 posed by this section on such articles shall no longer be assessed, 
 levied, or collected. 
 
 Sec. 502. That paragraphs twenty, twenty-one, twenty-two, and 
 twenty-three and the words "salicylic acid" in paragraph one of 
 Schedule A of section one of an act entitled "An act to reduce tariff 
 duties and to provide revenue for the Government, and for other 
 purposes," approved October third, nineteen hundred and thirteen, 
 and paragraphs three hundred and ninety-four, four hundred and 
 fifty-two, and five hundred and fourteen, and the words " carbolic " 
 and " phthalic," in paragraph three hundred and eighty-seven of the 
 " free list " of section one of said act, and so much of said act or any 
 existing law or parts of law as may be inconsistent with this title, are 
 hereby repealed. 
 
TEXT OF TITLE V OF THE ACT OF SEPTEMBER 8, 1916 
 EDITED TO SHOW PROPOSED AMENDMENTS 
 
 (31) 
 
IThp proposals for the revision ot the dycstuff tariff act of September 8, 1916. which 
 the (.■oiiiinission sugf^osts. will, it is boliovtd, be most readily and clearly understood 
 bv reproducing the orisiual language of the act and indicating the changes by means 
 of deletions and insertions. In the following form the words omitted from the original 
 act are ruled out and the words inserted or substituted are italicized. Special atten- 
 tion is called to the two clauses referred to in the foregoing di-cussion by i)rinting in 
 small capitals. The figures in brackets [ ] placed immediately before these changes 
 refer to the numbers of the paragraphs in the discussion and the reasons for their 
 proposal.] 
 
 A BILL TO AMEND AN ACT ENTITLED "AN ACT TO INCREASE THE 
 REVENUE, AND FOR OTHER PURPOSES," APPROVED SEPTEMBER 
 8, 1916. 
 
 Be it enacted hy the Seiude and House of Bepresentatives of the 
 United States of Amenea in Congress assemhled^ That Title V of an 
 act entitled " An act to increase the revenue, and for other purposes," 
 approved September 8, 191G, be and hereby is amended to read as 
 follows : 
 
 Title V. — Dyestuffs. 
 
 Sec. 500. That on and after the day following the passage of this 
 act, except as otherwise specially provided for in this title, there shall 
 be levied, collected, and paid upon the articles named in this section 
 when imported from any foreign country into the United States or 
 into anv of its possessions, except the Philippine Islands and the 
 islands of Guam and Tutuila, the rates of duties which are prescribed 
 in this title, namely: 
 
 FREE LIST. 
 
 Group I. Acenaphthene, anthracene having a purity of less than 
 [.S] twenty five tMrty per centum, benzol, carbazol having a purity of 
 less than [4] twenty five sixty-five per centum, [5] cr'cool, cumol, 
 [71 cymene, fluorene'^, [6] mctacrcaor having a purity of leao than 
 ninety per ocntum, methylanthr;icene, methylnaphthalene. naphtha- 
 lene having o solidifving "point loss than seventy-nine degrees centi- 
 grade, [61 ey thocro3ol having a purity of lo - ia than ninety per centum, 
 
 quinolin, toluol, xylol, dead or creosote oil, anthracene oil. pitch of 
 coal tar, [1] pitch of hlast-furnace tar, pitch of oil-gas tar, pitch of 
 water-gas tar, crude coal tar, [1] crude blastfurnace tar, crude oil-gas 
 tar, crude water-gas tar, all other distillates [5] of any of these tars 
 which on being subjoctorl to distillation yield in the portion distilling 
 bolow [5] two hundre d one hundred anil ninety degrees centigrade. a 
 quantit}' of tar acids less than five per centum of the original distillate, 
 [2] all inixtures of any of these distillates and any of the foregoing pitches, 
 and all other products that are found naturally in coal tar, whether 
 produced or obtained from coal tar or other source, and not other- 
 wise specially provided for in this title, shall be exempt from duty. 
 
 DUTIABLE LIST. 
 
 Group ir. [101 Acetanilid not suiiaUe for medicinal use, [11] 
 
 nlpTianaphthol, [lo] amidohmzoic acid, amidonaphthol, [13] amido- 
 
 phenetol, amidophenol, amidosalicylic acid, [lo] awinoaniliraquiiwve, 
 
 -anilin oil, anilin [12] sftits salt, anthraquinone, [13] arsanilic acid, 
 
 94582—18 3 (33) 
 
34 
 
 benzaldehyde [8] not siiitahle for viedicinal use, [13] henzalcTilonde, 
 lenzantJirone, benzidin, [13] henzidin sulphate, benzoic acid [8] not 
 suitable for medicinal vse, [13] henzoquinone, benzoylchloride, ben- 
 zylchloride, [11] betanaphtJiol not suitable for medicinal use, [13] 
 brombenzol. cJilorbenzol, chlorophthalic acid, [13] cinnamic acid, cumi- 
 din, [13] dehydrothiotolnidin, diaminostilbene, dianisidin, [IS] dichlorph- 
 tMlicaeid,dimethJ]sinilm.[l3]dimethylamidopJlenolMmethJlphenylene 
 diamin, [12] bi nitrobonzol y dinitrobenzol, binitroohlorobonzol y (Zim'^ro- 
 cKlorbenzol, binitronaphthalcnc, dinitronaphthalene, [13] diniiropJienol, 
 [12] binitrotoluol, dinitrotoluol, dioxynapbtlialene, [12] d iplionylai - 
 miR, diphenylamin, [13] ethylbenzylanilin, hydroxy phenylarsinic acid, 
 metanilic acid, metliylanthraquinone, [11] naplithol, naphthylamin, 
 naphthylendiamin, nitranilin, [13] nitroanihraquinone , iiitrobenzalde- 
 Jiyde, nitrobeazol, aitronaphtlaaleiie, [13] nitrophenol, nitro phenyl one - 
 diamin, [13] mtrosodimetliylanilin, nitrotoluol. nitrotoluylenediamin, 
 phenol, phenylenediamin. [13] pJicnylhydrazine, phenylnaphthylamin, 
 [13] phenylylycocoU, phenylylycocollorthocarboxylic acid, phthalic acid, 
 phthalic anhydride, [13] pMJialimid, resorcin [8] not suitable for me- 
 dicinal use, salicylic acid [9] and its salts [8] not suitable for medicinal 
 use, sulplianilic acid, [14] tliiocarbanilid, [13] tMosalicylic acid, tetra- 
 chlorjjhtJialic acid, tetrametJiyldiaminobenzopJienone, teiramethyldia- 
 minodiphenylmethane, toluol sidphocJiloride, toluol sulpliamid, tH- 
 hromphenol, toluidin, tolidin, toluylenediamin, xylidin, or any sul- 
 phoacid or sulphoacid salt of any of the foregoing, [15] or of any of 
 the products prorided for in Group I: [16] all similar products obtained 
 derived, or manufactured in whole or in part from the prodiioto 
 pfo^ ded for in Group I, all other products by v-hatever name Icnmun 
 v:hich are employed iri the manufacture of any of the products provided 
 for in Group II or III and which are obtained, denved, or manufac- 
 tured in whole or in part from any of the foregoiny or from any of the 
 products provided for in Group I; anthracene having a purity of [3] 
 twenty five thirty per centum or more, carbazol having a puritj^ of 
 [4] twenty five sixty-five per centum or more, metacresol having a 
 purity of ninety per centum or more, naphthalene having a solidi- 
 fying point of seventy-nine degrees centigrade or above, orthocresol 
 having a purity of ninety per centum or more, paracresol having a 
 purity of ninety per cent am or more; all distillates [17] of coal tar, 
 blast-furnace tar, oil-gas tar, and water-gas tar which on being sub- 
 jected to distillation yield in the portion distilling below [17] -twe- 
 hundred one hundred and ninety degrees centigrade a quantity of tar 
 acids equal to or more than five per centum of the original distihate; 
 [18] all mixtures, including solutions, consisting in whole or in part of 
 any of the foregoing except sheep dip and medicinal soaps, not other- 
 wise specially provided for in this act; all the fore2:oing not colors, 
 dyes, or stains, [19] color acids, color bases, color lilies, leuco-acids, 
 leuco-bases, indoxyl, indoxyl compounds, inlc pouxlers, photographic 
 chemicals, medicinals, flavors, [19] resinlihe products, synthetic tan- 
 ning materials, or explosives, and not otherwise specially provided 
 
 tum ad valorem. 
 
 Group III. All colors, dyes, or stains, whether soluble or not in 
 water, color acids, color bases, color lakes, [21] leuco-acids and leuco- 
 bases whether colorless or not, indoxyl and indoxyl compounds; [22] inh 
 
35 
 
 pou'ders: photographic chemicals; [23] me4iemB:]8- acetanilid fmitalle 
 for m(d\cmal vse, acetyl in eiid',n, acitylsalicylic acid, antijnjrine, 
 'henzoldihydc smtalle for m(dici7ial use, hcnzoic acid snitolle for m(dici- 
 nal me/litaraflth'cl mitalle for m(dicinol vse, jihemdyldlcliim, 
 resorcin sniialJe for medicival vse, salicylic acid and its salts svitalle 
 for midicival vse, saloL avd otlxr med'civals; [24] scdivm hcnzoate; 
 [25] faceliar'.v, [26] mdliyl salicylate, [27] ccvmariv, avd other flavors; 
 synthetic pi enolic resin' [28] aid all resinlil-e jjroelvets prepared from 
 phenol, cresol, phihalic anhydride, eovmaron, indene, or from any other 
 article or material provided for in Grovp I or II, all of these products, 
 whether in a solid, semisolid,, or liquid condition; [29] synthetic tanning 
 materials; [30] or cx ^eaiyeer [31] n o t o th e rw i s e g pceially provided 
 for in t hi8-4it-le [30] picric acid, trinitrotcluol, and other explosives except 
 smol-eless poivders; [32] all of tlie foregoing when ohtained, derived, or 
 manufactured in whole or in part from any of the products provided 
 for in [33] Gfe«ps Group I [33] ftftd or II; natural alizarin and [34] 
 natural indigo, and colors, dyes, [34] stains, color acids, color heises, Of 
 color lakes,'' [34] lev co-acids", levco-hases, indoxyl, and indoxyl com- 
 pounds obtained, derived, or manufactured [34] 44^ ercfrom in whole or 
 in part from natural alizarin or natural indigo; [26] natural methyl sali- 
 cylate or oil of wintergreen or oil of sweet hircJi; [27] natural coumarin, 
 [35] and all mixtures, including solutions, consisting in whole or in part 
 of any of the articles or materials provided for in tJtis group, thhty per 
 centum ad valorem. 
 
 Sec. 501. That on and after the day following the passage of this 
 act, in addition to the duties provided in section five hundred, there 
 shall be levied, collected, and paid upon all articles contained in 
 Group II a special duty of 2^ cents per pound, and upon all articles 
 contained in Group III [36] (exoeft natural AND -8¥JrTHB¥i€-AfcKA- 
 
 Riy AND DYEO ODTAINED - FR eM-AfeiZAiHJf7-A?rrHflA€EJyE-A?^B-€ABBA£efc7 
 NATURAL AND OYNTIIETIC -^ NDIQO AND AL fe-iJvBiee?Bfi-^H£¥HER-eit 
 NOT OBTAINED FROM INDIGO; AND -MEBieiJ^AfcS-AJrB-f fcA^eSS)- a spe- 
 cial duty of 5 cents per pound: [37] Provided, That the special duties 
 herein provided for on. colors, dyes, or stains, whether scluLle or not in 
 water, cclor acids, color bases, cclor lal:es, leuco-acids, leuco-hases, 
 indoxyl and indoxyl compounds, shall he based on standards of strength 
 which shall be established by the Secretary of the Treasury, and that 
 upon all importations of such articles which exceed such standards of 
 strength the special duty of 5 cents per pound shall be computed on the 
 weight which the article would have if it were diluted to the standard 
 strength, but in no case shall any such articles of whatever strength pay 
 a special duty of less than 5 cents per pound: Provided further. That, 
 beginning six months after the date of passage of this act, no jyacliage 
 containing any such color, dye, stain, color acid, color base, color lalce, 
 leuco-acid, leuco-base, indoxyl, or indoxyl compound shall be admitted 
 to entry into the United States unless such pad-age and the invoice shall 
 bear a plain, conspicuous, and truly descriptive statement of the identity 
 and percentage, exclusive of diluents, of such color, dye, stain, cclor acid, 
 color base, color lake, leuco-acid, leuco-base, indoxyl, or indoxyl com- 
 pound contained therein: And provided further. That, beginning six 
 months after the date of passage of this act, no package containing any 
 such article shall be admitted to entry into the United States if it, or the 
 invoice, bears any statement, design, or device regarding such article or 
 the ingredierds or substances contained therein which is false, fraudu- 
 lent, or inisleading in any particular. In the enforcement of this section 
 
36 ; 
 
 the Secretary of the Treasury shall adopt standards of strength which 
 shall conform as nearly as practicable to the commercial strengths in use 
 in the United States prior to July first, nineteen hundred and fourteen. 
 [38] During the period of five ^^cars beginning five years after tho 
 passage of this act Beginning Septemher ninth, nineteen hundred and 
 tvjenty-one, such special duties shall be annually reduced by twenty 
 per centum of the rate imposed by this section [38] so that at tho 
 end of such period until Septemher eighth, nineteen hundred and 
 twentyfive, after which date such special duties shall no longer be 
 assessed, levied, or collected, [39] but if, at the E jsfifiA¥i€jr-ep 
 
 FIVE YEAE3 FROM THE DAT E- OF T HE-f Afi6AeE-eF-^iHe-A€ Ty-lfi© 
 fetB SIDENT FINDS THAT T HER E IS y 6^—B£iJ^€—MAyt:'FA€^t ?,££--€» 
 ritODUCED WITIIiy THE UnIT E D States ■• a s— M^^€H—Afi—fiiS^¥—FER 
 CENTUM IN VALUE OF THE DOM ES TIC CONSUMFTi e N OF T HE-AR¥i6EE6 
 M ENTIONED IN GeOUFS II AND - III OF SECTi eJv-Fi^'E.-Ht?vBBEB7-fiB 
 SnALL BY TROCLAMATION SO DECLARE, W HEBE^f 6?v— THE— gf EeiAfc 
 DU TIES IMPOSED BY THIS SECTION ON SUCH ARTICLES S H ALL NO 
 BeJr& ER BE ASSESSED, LEVIED, OR COLLECTE D . 
 
 [40] The Sea'etary of the Treasury is hereby authorized to malce 
 regulations for the enforcement of the provisions of this title. 
 
 Sec. 502. That paragraphs twenty, twenty-one, twenty-two, 
 twenty- three, [41] one hundred and seventy-nine, three hundred and 
 ninety-four, four hundred and fifty-two, and five hundred and 
 fourteen, and tlie [41] words '^salicylic a ei d'' in paragraph one of 
 Se hcdule A of a cetion- e-ne provision for salicylic acid in paragraph 
 one; and provisions for salol, phenol phthalein, acetanilid, acetphen- 
 etidin, aniipyrine, acetylsalicylic acid, and aspirin in paragraph 
 eighteen; and the provision for henzoate of soda in paragraph sixty-seven; 
 and the [41] words - ' ^ eaf bolic ' ' -a nd ^^phthalic ' ' provisions for carbolic 
 and pdithalic acids in paragraph three hundred and eighty-seven [41] 
 of the "free list" of ocction-onc of said act, [43] and so muoh of said 
 fte^-of-ft ny existing law or parts of law as ma}^ be inconsistent with 
 this title arc hereby r epea4ed: of an act entitled "An act to reduce 
 tariff duties and to provide revenue for the Government, and for 
 other purposes," approved October third, nineteen hundred and 
 thirteen, are hereby repealed: [42] Provided, That all articles which 
 may come within the terms of paragraphs one,fi.ve, thirty-seven, forty-six, 
 sixty-three, five hundred arid one, and five hundred and thirty-eight of 
 said act of October third, nineteen hundred and thirteen, as well as 
 within the terms of Group I, II, or III of section five hundred of this 
 act shall be assessed for duty or exempted from duty, as the case may be, 
 under this act. 
 
 Sec. 503. [44] That on and after the day when this act shall go into 
 efect all of the foregoing goods, wares, and merchandise previously 
 imported, for which no entry has been made, and all of the foregoing 
 goods, wares, and merchandise previously entered without payment of 
 duty and under bond for warehousing, transportation, or any other 
 purpose, for which no permit of delivery to the importer or his agent 
 has been issued, shall be subject to the duties imposed by this act and 
 to no other duty, upon the entry or the withdrawal thereof: Provided, 
 That when duties are based upon the weight of merchandise deposited 
 in any public or pnvate bonded loarehouse, said duties shall be levied 
 and collected upon the weight of such merchandise at the time of its entry. 
 
 Sec. 504. [45] Except as otherwise herein specially provided, this 
 act shall talce effect on the day following its passage. 
 
DETAILED TECHNICAL DISCUSSION OF REASONS 
 FOR THE PROPOSED AMENDMENTS 
 
 (37) 
 
DETAILED TECHNICAL DISCUSSION OF REASONS FOR THE 
 PROPOSED AICENDMENTS. 
 
 By Dr. Grinxki.l Jonks, Cliemical Exiicrt on the slaff of the Tariff Commission. 
 
 The general intent or policy of Congress is clearly revealed in the 
 act of September 8. 1916. The materials covered by the law are 
 divided into three groups: Group I. Free List, includes the so-called 
 crudes; Group II, dutiable at 15 per cent plus 2^ cents per pound, in- 
 cludes the so-called intermediates; and Group III, dutiable at 30 
 per cent plus 5 cents per pound (or at 30 per cent only in certain 
 tases), includes the finished products. This policy is a logical one 
 and conforms with the technical or manufacturing relationship of 
 these articles. 
 
 Group I includes the chemical substances naturally present in coal 
 tar and the commercial mixtures thereof which can be obtained from 
 tar by distillation and simple chemical processes. 
 
 Coal tar itself is obtained as a by-product in the manufacture of 
 coke and coal gas. The production of these materials has been so 
 enormously increased in recent years to supply the demand for ex- 
 plosives that ample and cheap domestic raw materials will be avail- 
 able for all the other branches of the coal-tar products industry when 
 the military demand disappears. 
 
 An exception to this general policy is found in phenol, which oc- 
 curs naturally in coal tar but in insufficient amounts to supply the 
 military needs for the manufacture of picric acid and ammonium 
 picrate. As a consequence, a large synthetic-phenol industry has 
 arisen since the outbreak of the European war. There are strong 
 military arguments for the encouragement of this new phenol indus- 
 try, and Congress clearly expressed the intention to give such en- 
 couragement by placing ]5henol on the dutiable list. 
 
 Group II, dutiable at 15 per cent plus 2^ cents per pound, includes 
 tlie i^i'oducts known in the trade as intermediates. They are made 
 from the crudes by chemical processes and (with a few minor excep- 
 tions) are not useful except for further manufacture by chemical 
 processes into the finished products provided for in Group III. 
 These intermediates are, however, articles of conmierce and may be 
 imported. The most familiar example of these substances is anilin. 
 The finished iU'ticIes are expressly excluded from this group. 
 
 Group III, dutiable at 30 per cent plus 5 cents ))er pound or duti- 
 able at 30 per cent only, includes the finished products derived from 
 coal tar: Dves, photograjihic chemicals, medicinals. flavors, synthetic 
 phenolic resins, and explosives. The finished products are closely 
 related to each other in a technical or manufacturing sense. They 
 use the same raw materials, the same intermediates, and in many 
 
 (39) 
 
40 
 
 cases have been made in the same factory using the same or similar 
 equipment. It frequently happens that by-products obtained in mak- 
 ing an intermediate intended for the manufacture of a dye can best 
 be utilized in making a product of some other class such as a medici- 
 nal or explosive. The close relationship between the dye industry 
 and certain branches of the explosive industry was evidently in the 
 mind of Congress in framing the law. Perfumes and perfume mate- 
 rials derived from coal tar are not included presumably because Con- 
 gress did not desire to change the treatment of these articles under the 
 act of 1913. Paragraph 49 levies a duty of 20 per cent on " synthetic 
 odoriferous or aromatic substances, preparations, and mixtures, used 
 in the manufacture of, but not marketable as perfumes or cosmetics." 
 Paragraph 48 levies a duty on " Perfumery, * * * jf contain- 
 ing alcohol, 40 cents per pound and 60 per centum ad valorem ; if 
 not containing alcohol, 60 per centum ad valorem." Many of the 
 materials used in the compounding of perfumes are derived from 
 coal tar. They are, as a rule, very high priced materials, owing to 
 the- small scale on which they are made and the extreme degree of 
 purity required. The present duty of 20 per cent is, therefore, 
 higher than the duty would be if these materials were classed in 
 Group II of the act of September 8, 1916. The present duty on 
 perfumery is higher than if perfumery were classed in Group III. 
 
 The legislative history of this act inclicates that it was the purpose 
 and intent of Congress to encourage the creation of an American 
 coal-tar products' industry which should give an assured domestic 
 supply not only of dyes but of all of the closely related products. A 
 careful study of the phraseology and practical working of the law 
 has revealed many ways by which the intent of Congress can be 
 evaded and has suggested amendments to the present law which will 
 give legal effect more completely to the original intent of Congress. 
 
 The numbers at the beginning of each section refer to the numbers 
 in the edited copy of the bill immediately preceding this discussion. 
 
 The changes proposed with the reasons therefor are as follows : 
 
 GROUP I — FREE. 
 
 1. Add to Group I, " Pitch of blast-furnace tar, pitch of oil-gas 
 tar, pit( h of water-gas tar " * * * " crude blast-furnace tar, 
 crude oil-gas tar, crude water-gas tar." Although coal tar is by far 
 the most important source of the products covered by this act, there 
 occur in commerce other similar tars known as blast-furnace tar, oil- 
 gas tar, and water-gas tar. These tars, although similar to coal tar 
 in chemical nature, and yielding similar products on distillation, are 
 not identical; they differ chiefly in the relative proportions of their 
 constituents. It would be difficult if not impossible for the appraisers 
 to distinguish between the similar distillates made from these differ- 
 ent tars. This close similarity makes it advisable to put all of the 
 tars on the same basis. 
 
 2. Add to Group I, " all mixtures of any of these distillates and 
 any of the foregoing pitches." 
 
 It is a common practice to distill tar, yielding various distillates 
 and a pitch. These distillates may then be chemically treated to re- 
 cover valuable constituents, such as phenol or anthracene and the 
 
41 
 
 less valuable residue may be mixed with the pitch for the purpose 
 of softening it. In order to insure such products being retained on 
 the free list instead of being classified under paragraph 5 of the act 
 of 1913, the amendment quoted above is proposed. 
 
 3. Change the clause Avhich reads '" anthracene having a purity of 
 less than twenty-five per centum " so that it reads " anthracene hav- 
 ing a purity of less than thirty per centum." 
 
 The present law places *' anthracene having a purity of less than 
 twenty-five per centum " on the free list and " anthracene having a 
 purity of twenty-five per centum or more " on the dutiable list. 
 
 The evident intention was to place crude anthracene on the free 
 list, but to encourage the refining of anthracene in the United States 
 by placing a duty on the refined article. Anthracene is the basic raw 
 material for the manufacture of alizarin and an important series of 
 fast vat dyes for cotton. It is one of the substances present in coal 
 tar, but it was not recovered commercially in the United States until 
 1917, except on a small scale in 1873 and 1874. At the time the 
 present law was passed there was no experience with recovery of 
 anthracene and therefore the proper specification to distinguish be- 
 tween the crude and refined grades was entirely a matter of guess- 
 work. Sufficient experience has, however, now been gained to show 
 that the specification in the law should be changed. 
 
 Anthracene appears in commerce in three grades. Anthracene is 
 recovered from a high boiling fraction obtained in the distillation of 
 coal tar. When this distillate is allowed to cool to atmospheric tem- 
 peratures, it separates into a solid and a liquid portion which are 
 separated by suitable mechanical means. The solid portion is called 
 " crude anthracene " and usually contains from 25 to 30 per cent of 
 anthracene, 15 to 20 per cent of carbazol, about 20 per cent of phe- 
 nanthrene. and the remainder chiefly liquid hydrocarbons of no com- 
 mercial value. This crude anthracene may be made at any tar-dis- 
 tilling plant. The refining of anthracene, which is necessary to make 
 it useful for dye making, requires subsequent chemical treatment. 
 The next step in the refining is to treat the crude anthracene with 
 an oil which acts as a solvent for the phenanthrene. This treatment 
 yields a purer grade of anthracene containing from 35 to 50 per cent 
 of anthracene and 20 to 35 per cent of carbazol. Before the out- 
 break of the European war a grade of anthracene guaranteed to con- 
 tain at least 40 per cent was made in England and shipped to Ger- 
 many. 
 
 This second grade of anthracene is then treated with another 
 solvent which removes the bulk of the carbazol and yields a product 
 containing 80 to 85 per cent of anthracene. Sublimation is some- 
 times resorted to for the purpose of improving the quality. This 
 grade is pure enough to be used for the manufacture of intermedi- 
 ates. It is obvious that the specifications of 25 per cent to distinguish 
 between the crude and refined grades is too low. 
 
 Raising the specification to 30 per cent will make it in better accord 
 with the commercial practice, leaving the crude anthracene on the 
 free list and making the refined article dutiable. 
 
 4. Change the clause wliich reads " carbazol having a purity of less 
 than twenty-five per centum" so that it reads "carbazol having a 
 purity of less than sixty-five per centum." 
 
42 
 
 The case of carbazol is similar to that of anthracene discussed 
 above. Here again Congress evidently intended to place crude car- 
 bazol on the free list and the refined article is Group II ; the speci- 
 fication to distinguish between the two grades was placed at 25 
 per cent. The crudest carbazol which appears in commerce is, how- 
 ever the product obtained by removal of carbazol from the second 
 grade of anthracene as described above. The crude carbazol has a 
 purity of from 50 to 60 per cent. By a suitable chemical process it 
 is converted into a grade having a purity of 75 to 80 per cent and 
 by a second process to a grade having a purity of over 95 per cent. 
 
 Raising the specification to distinguish between crude and refined 
 carbazol to 65 per cent will leave the crude carbazol on the free list 
 and make the refined article dutiable. 
 
 5. Omit " cresol " from the list of substances mentioned by name m 
 Group I. The effect of this omission w^ould be to classify imports of 
 this article under the " all distillate " clause of the law. 
 
 Change the temperature of distillation from 200° C. to 190° C., 
 and include distillates from blast-furnace tar, oil-gas tar, and water- 
 gas tar, so that the clause in Group I reads : 
 
 all other distillates of any of these tars which on being subjected to distillation 
 yield in the portion distilling below one hundred and ninety degrees centigrade 
 a quantity of tar acids less than live per centum of the original distillate. 
 
 The original interpretation of these clauses by the customs officers 
 has been changed by a decision of the General Appraisers dated 
 August 9, 1918, which is hereinafter discussed. The amendments 
 proposed in the accompanying bill will put an interpretation in 
 effect which is intermediate between the original practice and the 
 practice under the recent decision of the General Appraisers. It is 
 believed that this intermediate interpretation is in better accord with 
 the original intent of Congress. 
 
 The Tariff Commission has received statements from several im- 
 porters objecting to the treatment of cresol or cresylic acid under the 
 law of 1916 as interpreted by the customs officers prior to the General 
 Appraisers' decision of August 9, 1918. 
 
 The essential point of these complaints is that although cresol is 
 specifically placed on the free list the word has been defined by the 
 customs officers in such a way that some shipments of commercial 
 cresol have been assessed a duty of 15 per cent plus 2^ cents per 
 pound, under the clause in Group II : 
 
 all distillates which on being subjected to distillation yield, in the portion dis- 
 tilling below two hundred degrees centigrade a quantity of tar acids equal to 
 or more than five per centum of the original distillate. 
 
 Other shipments of very similar material, of the same origin and 
 use and not regarded as distinct articles commercially, were being 
 admitted free as cresol. The complainants stated that they were 
 unable to predict in advance whether any given shipment would be 
 held by the collectors to be free or dutiable. 
 
 The fundamental source of the difficulty is in the fact that the 
 laAv makes a distinction between phenol and cresol by placing phenol 
 on the dutiable list and cresol on the free list. Phenol and cresol 
 are very similar products in their chemical nature. Both occur 
 naturally in coal tar and are commercially obtained from' it. They 
 have many similar uses, especially as disinfectants and as raw mate- 
 
43 
 
 rials for the manufacture of synthetic resins. Phenol is the raw 
 material from which the important military explosive picric acid 
 is manufactured, -svliereas cresol is not used on a large scale for mak- 
 ing military explosives. The supplies of phenol from coal tar, which 
 were ample to meet all the demands in times of peace, are very 
 far from being adequate to the present military demand. As a con- 
 sequence a new synthetic-phenol industry, which did not exist at all 
 before the war. has since been created on a large scale in the United 
 States. (The phenol is made by a complex chemical process from 
 benzol.) There has been no development of a synthetic-cresol in- 
 dustry and the cresol from tar now supplies the total demand just 
 us it did before the Avar. Both phenol and cresol are acids and (to- 
 gether with higher boiling products which are not significant for 
 the present discussion) are known collectively as "tar acids." 
 
 It was evidently the purpose of Congress to protect tlie new 
 SATithetic-phenol industry while permitting cresol derived from coal 
 tar to come in free. In order to prevent the evasion of such intent 
 by the importation of crude products from which phenol might be 
 recovered commercially, the following clause was added to the duti- 
 able list, Group II : 
 
 all other distillates whit-h on being subjected to distillation yield in the portion 
 fli.>^tillijis' below two htindred degrees centigrade a quantity of tar acids equal 
 to or more than five per centum of the original distillate. 
 
 Immediately after the passage of the act it became necessary for 
 the customs officers to define the term " cresol," which is on the free 
 list. 
 
 In scientific chemical nomenclature the name " cresol " is a group 
 name including three chemical individuals known as orthocresol, 
 metacresol. and paracresol, which are different chemically but very 
 similar in most physical properties. In commerce the word '* cresol " 
 is used as synonj^mous with cresylic acid and crude liquid carbolic 
 acid, which are crude products derived from coal tar, consisting 
 chiefly of the three cresols together with xylenols, naphthalene, and 
 other hydrocarbons, and from which the phenol (crystal carbolic 
 acid) has been separated as far as is commercialh" feasible. The 
 definition of cresol adopted by the collector of customs at Xew York 
 is a distillate derived from coal tar containing less than 5 per ce]\t 
 of phenol and at least 50 per cent of the three isomeric cresols. 
 
 In case a shipment was found on analysis to contain 5 per cent or 
 more of phenol it was not classified as " cresol," but was classified as 
 a "distillate" in Group I (free) or Group II (dutiable). With 
 rare exceptions such a distillate would be dutiable, since if it con- 
 tained more than 5 per cent of phenol it would also have more than 
 .") per cent of tar acids in the portion distilling below 200° C. An- 
 other difficulty is that no simple and accurate method for the analyti- 
 cal determination of phenol in commercial cresol is known. The 
 method used by the customs officials, although the best method which 
 has yet been devised by chemists, is quite complic-ated and less accu- 
 rate than most chemical analyses. The importers claimed that they 
 were often unable to predict in advance whether any given shipment 
 would be held dutiable or free. 
 
 It soon developed that many shipments of material commercially 
 known as cresol or cresylic acid oi- crude liquid carbolic acid con- 
 
44 
 
 tained 5 per cent or more of phenol, and therefore could not be 
 classified as cresol under this definition. 
 
 An examination of Commerce and Navigation reports shows that 
 the dutiable shipments in question are being entered in the import 
 tables under the designation " liquid carbolic acid," a name some- 
 times used synonymously in the trade for cresol or cresylic acid. 
 
 Imports entered for consumption. 
 
 Date. 
 
 Sept. 8 to Sept. 30, 1916. 
 Oct. 1 to Dec. 31, 1916.. 
 Jan. 1 to Mar. 31, 1917.. 
 Apr. 1 to June 30, 1917.. 
 
 Total (fiscal year) 
 
 July 1 to Sept. 30, 1917.. 
 Oct. 1 to Dec. 31, 1917... 
 Jan. 1 to Mar. 31, 1918... 
 Apr. 1 to June 30, 1918.. 
 
 Total (fiscal year) 
 
 Cresol (free). 
 
 Pounds. Value 
 
 3,945 
 
 360, 835 
 
 2, 352, 718 
 
 2,073,201 
 
 Liquid carbolic acid (dutiable). 
 
 Pounds. Value. 
 
 $353 
 21,872 
 154,488 
 153,025 
 
 20,816 
 154,612 
 82,406 
 16,550 
 
 329, 738 
 
 274,384 
 
 1,709,775 
 1,529,748 
 2,158,877 
 1,933,207 
 
 112,212 
 112,804 
 168, 135 
 153. 149 
 
 71,400 
 144,229 
 
 131,958 
 
 7,331,607 
 
 546,300 
 
 347,587 
 
 SI, 466 
 
 12,412 
 
 6,633 
 
 1,868 
 
 22,379 
 
 7,368 
 8,377 
 
 14,340 
 
 30,085 
 
 Duty. 
 
 $740. 30 
 
 5,727.10 
 
 3,055.10 
 
 693. 95 
 
 10, 216. 45. 
 
 2,890.20^ 
 4,862.28 
 
 5,449.9& 
 
 13,202.43- 
 
 The import statistics show that in the first few months after the 
 passage of the act a considerable fraction of the total was held to be 
 dutiable, i. e., it contained 5 per cent or more of phenol, whereas the 
 later months show that foreign shippers and domestic importers have 
 been able to adjust their methods of manufacture and specifications 
 so that less than 5 per cent of the material has been held to be duti- 
 able. 
 
 The records of the appraisers' laboratory at the port of New York 
 show that of 92 specimens examined up to November 2, 1917, 34 con- 
 tained less than 5 per cent of phenol and were, therefore, classified 
 as cresol against 58 specimens containing 5 per cent or more of phenol 
 which were, therefore, classified as a dutiable distillate (liquid car- 
 bolic acid). 
 
 It is evident that this definition of cresol did not accord with com- 
 mercial practice and created an undesirable situation. 
 
 On August 9, 1918, this definition of cresol was overthrown by the 
 Board of General Appraisers, which decided that the terms cresol, 
 cresylic acid, and liquid carbolic acid are synonymous, and that a 
 sample containing as much as 12.6 per cent of phenol should be clas- 
 sified as " cresol " rather than as " all other distillates which on being 
 subjected to distillation yield in the portion distilling below two hun- 
 dred degrees centigrade a quantity of tar acids less than 5 per centum 
 of the original distillate." 
 
 This particular case has not been appealed by the Government, but 
 it is possible that a new case will be made in order to bring this issue 
 before the Court of Customs Appeals on a better record. This deci- 
 sion, if allowed to stand, appears to remove the reasonable objections 
 of the importers. There is now no authoritative decision of the maxi- 
 mum amount of phenol which may be present in cresol without pre- 
 venting free entry as "cresol." Normally phenol is removed from 
 
45 
 
 cresol as completely as it is coniniercially feasible to do so, because 
 the phenol is higher priced than cresol. If, however, phenol is duti- 
 able, but cresol containins: large amounts of phenol may be imported 
 as " cresol," it may prove profitable to import such " cresol " and 
 make the separation in the Ignited States instead of abroad. This 
 may make it possible lo evade the clearly manifested intention of 
 Conirress to protect the new synthetic phenol industry. 
 
 The remedy for this difKculity which is proposed in the accompany- 
 ino- bill is to" eliminate the term "cresol" entirely from the law and 
 also lower the temperature specified m the "all other distillates" 
 clauses from 200° C. to 190° C. 
 
 The boilinir point of phenol is 183° C, the boiling point of ortho- 
 cresol is 191^' C.. of metacresol. 20-2° C and of paracre^ol, 202° C. 
 
 It is evident that considerable orthocresol will distill at a tempera- 
 ture of 200° C, and. therefore, the temperature specified in the law is 
 too hiah to give eitect to the evident purpose of the law. The records 
 of the'lippraisers' laboratory at New York show that of 58 specimens 
 declared dutiable under the interpretation of the law. orginally 
 adopted by the customs officers, but since overruled by the General 
 Appraiser's, only 5 would have been declared dutiable under the pro- 
 posed wordinir.'and all of these 5 specimens contained 12 per cent or 
 more of phenol— an abnormally large amount. It would probably be 
 commercially profitalile to recover phenol from a cresol containing 12 
 per cent or more of phenol. 
 
 The proposed new wording will (1) permit the free importation of 
 all specimens of commerciafcresy lie acid, except specimens contain- 
 ing abnormally large amounts of phenol, which it would be profitable 
 to'^remove: (2) make the decision as to whether any given shipment 
 is free or dutiable dependent on a much simpler chemical analysis, 
 and thus render it easily possible for an importer to know definitely 
 in advance whether a shipment is dutiable or free, as well as reduce 
 the work thrown on the appraisers' laboratory: (3) prevent any 
 product from which phenol may be commercially recovered from be- 
 ms admitted duty free. The proposed new wording will thus give 
 effect to the evident intent of Congress in framing the act and at the 
 same time eliminate unnecessary difficulties and friction in the en- 
 forcement of the act. 
 
 6. Omit from the free list: "metacresol having a purity of less 
 than ninety per centum." " orthocresol having a purity of less than 
 ninety per centum," and " paracresol having a purity of less than 
 ninety per centum." 
 
 There is a possibility that under these clauses the intent of Con- 
 gress to protect the American phenol industry could be evaded. A 
 shipment consisting of GO per cent orthocresol and 40 per cent phenol 
 might be classified as " orthocresol having a purity of less than 90 
 per cent," and the phenol readily recovered after it had passed the 
 customhouse. The purified grades of cresol are retained in Group 
 II. The effect of this change is that the purified grades will be dutia- 
 ble under Group II in accordance with the presumable intent of Con- 
 gress to encourage the refining and purification of these articles 
 within the Ignited States, whereas, a sample not conforming to the 
 standards of purity specified would be classified as a " distillate " in 
 Group I or II according to its phenol content. 
 
46 . 
 
 7. Add " cymene " to Group I after " cumol." 
 
 The sulphite process of making wood pulp from spruce wood yields 
 a by-product of an oil which consists essentially of a substance known 
 as cymene. Cymene is closely allied in its chemical structure and 
 behavior to benzol, toluol, xylol, and cumol, which are obtained from 
 coal tar. A whole series of intermediates and dyes, entirely analogous 
 to the products obtained from these coal-tar crudes, can be made trom 
 cymene. For example, cymidin is made from cymene exactly as 
 anilin is made from benzol, and jdelds a whole series of dyes closely 
 resembling the dyes derived from anilin. They resemble anilin dyes 
 in fastness and applicability and in all dyeing properties, except that 
 they have a different shade, being, as a rule, redder than the corre- 
 sponding anilin dyes. 
 
 If these dyes are developed commercially they will necessarily be an 
 integral part of the dye industry, both from a manufacturing and sell- 
 ing point of view, and they will compete directly with the anilin dyes. 
 
 There is some scientific evidence that cymene is contained in coal 
 tar, but the evidence is not conclusive. In view of the fact that 
 many closely related substances are known to be present in coal tar, 
 there is a strong probability that this evidence could be corroborated 
 and extended if a careful effort were made to find cymene in coal tar. 
 It is, however, certain that if these cymene dyes are developed com- 
 mercially the necessary raw material will be obtained from the wood- 
 pulp mills of North America, Norway, and Sweden, rather than 
 produced from coal tar. 
 
 Are these dyes covered by the present tariff law? Many of them 
 undoubtedly are, because they are made by combining or " coupling " 
 a cymene intermediate with an intermediate of undoubted coal-tar 
 origin, such as naphthol or H acid. But dyes can be made by using 
 intermediates derived exclusively from cymene. Are these dyes 
 covered ? 
 
 The present law does not mention cymene or any of its derivatives 
 by name, but contains in Group I the provision " all other products 
 that are found naturally in coal tar, whether produced or obtained 
 from coal tar or other source." If cymene is covered by this phrase, 
 the intermediates and dyes made from it are dutiable under Group II 
 and Group III. 
 
 The customs officers would probably classify cymene dyes under 
 Group III; and if the importers brought suit to secure a different 
 classification, the issue would be whether or not cymene is " found 
 naturally in coal tar, whether obtained from coal tar or other source." 
 The decision would probably be that cymene dyes are covered by the 
 present law, but all uncertainty can be easily and logically removed 
 by adding the word " cymene *' after " cumol," in Group I. 
 
 Group II. — Dutiable at 16 per centum/ plus 2^ cents per pound. 
 
 8. Add the restrictive phrase " not suitable for medicinal use " 
 after benzaldehyde, benzoic acid, resorcin, and salicylic acid. These 
 articles all appear in commerce in two grades — a pure grade, which 
 conforms to the specifications of the United States Pharmacopoeia 
 and is suitable for medicinal use, and a less pure grade, which is 
 used as an intormcMliate for making dyes and other finished products. 
 
47 
 
 The pure grades are mentioned by names under Group III with the 
 restrictive clause "suitable for medicinal use." This amendment 
 involves no change in the present practice, but is believed to clarify 
 the present language, and therefore to facilitate the enforcement of 
 the law. Phenol is also used as a medicinal and as an intermediate 
 for the manufacture of dyes, drugs, and explosives (picric acid). In 
 this case, however, the phenol commonly used as an intermediate is 
 of a quality suitable for medicinal use: and since far more is used as 
 an intermediate than directly as a medicinal, it seems that to leave 
 it in Group II conforms best with the original intent of Congress. 
 
 9. Add " and its salts " after salicylic acid so that it reads "sali- 
 cylic acid and its salts not suitable for medicinal use." 
 
 ' Salts of salicylic acid can be used for the same purposes as the 
 acid itself and appear in commerce in a medicinal and technical grade. 
 
 10. Add " acetanilid not suitable for medicinal use." Acetanilid, 
 like the articles mentioned under No. 8, appears in commerce in two 
 grades — medicinal and technical (used as an intermediate for making 
 dyes). This case differs from the above, as acetanilid is mentioned 
 by name in paragraph 18 of the act of 1913, which imposes a duty of 
 25 per cent on acetanilid without making any distinction between the 
 two grades. 
 
 The grade suitable for use as an intermediate should logically be 
 placed in Group II and the pure grade in Group III. (See No. 23 
 below.) 
 
 11. Omit "naphthol" and add " alphanaphthol" and "betanaph- 
 thol not suitable for medicinal use." 
 
 The present law provides for "naphthol" with the qualification 
 " all of the foregoing not * * * medicinals * * *." (Com- 
 pare also with No. 23.) Naphthol is really a group name including 
 two distinct but similar substances known as alphanaphthol and 
 betanaphthol. Betanaphthol occurs in commerce in two grades 
 differing in quality or purity. The pure grade is used for medicinal 
 purposes and should be dutiable in Group III as a medicinal. The 
 impure grade is used for the manufacture of dyes and medicinals 
 and should be dutiable under Group II. 
 
 Alphanaphthol is never used as a medicinal and therefore belongs 
 in Group II. 
 
 12. Change the spelling of " binitrobenzol," " binitrochlorobenzol," 
 " binitronaphthalene," " binitrotoluol," "diphenylaimin " and " anilin 
 salts " to read " dinitrobenzol," " dinitrochlorbenzol." " dinitronaph- 
 thalene." " dinitrotoluol," " diphenylaniin." " anilin salt." It is com- 
 mercial practice to use the prefix " di " instead of " bi." The spelling 
 " diphenylaimin " is wrong; it should be " diphenylaniin." 
 
 The term " anilin salts " was probably inadvertently used instead 
 of '• anilin salt." The latter term is commonly used in commerce in 
 a definite sense meaning the hydrochloride of anilin which is much 
 used by calico printers. The term "anilin salts" may be too broad 
 and be held to include articles properly classified elsewhere. 
 
 13. xVdd the following substances to the list mentioned by name: 
 
 Ainidobenznif arid, aniiilophonetnl. niniiioaiitliraquindno, arsanilic afid, bon- 
 zalchlorido. benzanthrone. lienzidin sulphate, hi-nzoquinone, beiizoylchloride, 
 hroinbenzoL chlorlienzo]. oiiiuaiiiio acid, dehydrotbiotnluidin. dianiinostilbeue, 
 dic'lilorplitlialic acid, dimolbylaniidophenol, diiuelbylpben.vlenediamin, dinitro- 
 lihouiil. t^tliyllii'ii/.ylaniliii. liydroxypheiiylarsinic acid, nitroaiithranuinoiie. nitfo- 
 
48 
 
 benzaldehvde, nitrophenol, nitrosodimethylanilin, phenylhydraziue, phenylgly- 
 cocoll, phenylglycocollorthocarboxylic acid, phthalimid, thiosalicylfc acid, tetra- 
 chlorphtlialic acid, tetramethyldiaminobeuzoplieuone, tertrametliyldiaminodi- 
 phenylmetliaue, toluol sulpliochioride, toluol sulphamid, tribromphenol. 
 
 The addition of these substances to the list in the present law makes 
 no change in the rates of duty, since they are presumably all covered 
 in the basket clause of the present law which reads : 
 
 all similar products obtained, derived, or manufactured in wbole or in part 
 from tbe products provided for in Group I. 
 
 The primary purpose of mentioning substances by name is to in- 
 sure that detailed import statistics will be available. American manu- 
 facturers agree that detailed knowledge of the activities of foreign 
 competitors in the American market will be helpful to the American 
 industry. The present law does not provide adequately for interme- 
 diates used in making drugs and the most important of these have, 
 therefore, been added. 
 
 14. Add '• thidcarbanilid." This article, which is presumably cov- 
 ered by the present laAv. deserves special mention, because it may 
 involve a new principle. Within the last few years it has been found 
 that the addition of various coal-tar products to rubber will accelerate 
 the process of vulcanization. Experimentation in this field is very 
 active, and it would be premature to predict which substances will 
 ultimately be found most useful. The four substances which have 
 been most used are anilin. phenylenediamin. nitrosodimethvlanilin, 
 and thiocarbanilid — the last menticned is the most used and is prob- 
 ablv the best. The first three are important intennediatas for dyes. 
 Thiocarbanilid appears not to have been used for this purpose, 
 although it is possible that such a use will develop if it becomes com- 
 mercially available as a result of a demand from the rubber industry. 
 From the point of view of the manufacture of coal-tar products it 
 miffht be regarded as a finished product and, therefore, logically 
 classified in Group III as a member of a new class of finished prod- 
 ucts^ — accelerators for the vulcanization of rubber. It is bought and 
 consumed by the rubber industry just as dyes are bought and con- 
 sumed by the textile industry. It is. however, no more difficult to 
 make than many of the other articles in Group II, being made from 
 anilin and carbon bisulphide. Since its chief rival commodities are 
 in Group II and uses for the commodity as an intermediate are likely 
 to develop, it is placed in Group 11. 
 
 15. After " sulphoacid salt of any of the foregoing" add "or of 
 any of the products provided for in Group I.'' Sulphoacid deriva- 
 tives of benzol, toluol, and naphthalene are important intermediates 
 and should be provided for. 
 
 16. Change the clause " all similar products obtained, derived, or 
 manufactured in whole or in part from the products provided for in 
 Group I " to read : 
 
 all other products by whatever name known which are employed in the manu- 
 facture of any of the products provided for in Group II or III and which are 
 obtained, derived, or manufactured in whole or in part from any of the fore- 
 going or from any of the products provided for in Group I. 
 
 The term " similar " is ambiguous, since the necessary degree of 
 similarity is not made clear. The proposed new wording obviates 
 this difficulty. Attention is called to the fact that this clause is fur- 
 
49 
 
 ther qualified by the clause near the end of Group II. which in the 
 proposed revision reads (see No. 19) : 
 
 all of the foro.uoinc: not colors, dyes, or stains, color acids, color bases, color lakes, 
 leuco-acids, leuco-bases, indoxyl, indoxyl compounds, ink powders, photographic 
 chemicals, medicinals, synthetic resinlike products, synthetic tanning materials, 
 or explosives, and otherwise speially provided for in this title. 
 
 IT. Change the clause " all distillates which on being subjected to 
 distillation yield in the portion distilling below two hundred degrees 
 centigrade a quantity of tar acids equal to or more than five per 
 centum of the original distillate" to read as follows: 
 
 all distillates of coal-tar, blast-furnace tar, oil-gas tar, or water-gas tar, which 
 on being subjected to distillation yield in the portion distilling below one hun- 
 dred and ninety degrees centigrade a quantity of tar acids equal to or more than 
 five per centum of the original distillate. 
 
 The reason for this amendment is explained above under No. 5. 
 
 18. Add the clause — 
 
 all mixtures, including solutions, consisting in whole or in part of any of the 
 foregoing except sheep dip and medicinal soaps, not otherwise specially pro- 
 vided for in this act. 
 
 The object of this clause is to avoid the possibility that mixtures 
 of these articles might be classified under paragraph 5 of the act of 
 1913 at 15 per cent instead of under Group II at 15 per cent plus 2^ 
 cents per pound. Sheep dip and medicinal soaps are excluded, 
 because they are commercially quite distinct articles, although they 
 mav contain products covered by this law as essential ingredients. 
 Sheep dip is on the free list of the act of 1913, and medicinal soaps 
 are dutiable at 20 per cent ad valorem under paragraph 66_of the 
 act of 1913. There is no indication that Congress intended to include 
 these articles under the act of 1916. This question of mixtures is dis- 
 cussed more fully under No. 35, below. 
 
 19. Insert the' words " color acids, color bases, color lakes, leuco- 
 acids, leuco-bases, indoxyl. indoxyl compounds, ink powders, syn- 
 thetic resinlike products', synthetic tanning materials," so that the 
 revised law reads: 
 
 all of the foregoing not colors, dyes, or stains, color acids, color bases, color 
 lakes, leuco acids, ieuco bases, indoxyl, indoxyl compounds, ink powders, photo- 
 graphic chemicals, medicinals, flavors, synthetic resinlike products, synthetic 
 tanning materials, or explosives. 
 
 This amendment is needed to conform to the changes in Group III, 
 explained below (see Nos. 21, 22, 28, and 29). 
 
 20. Omit the phrase — 
 
 and provided for in the paragraphs of the act of October third, nineteen hun- 
 dred and thirteen, which are hereinafter specifically repealed by section five 
 hundred and two. 
 
 This clause seems to serve no useful purpose and may cause am- 
 biguity in the repealing clause. 
 
 Group III. — Dutiable at 30 per centvmh plus 5 cents per pound. 
 
 21. Add the words " Icuco-acids, and leuco-bases whether colorless 
 or not. indoxyl and indoxyl compounds; " so that the clause reads: 
 
 Group III. All colors, dyes, or stnins, whether soluble or not in water, color 
 acids, color bases, color lakes, leuco-acids, and leuco-bases whether colorless or 
 not, indoxyl and indoxyl compounds ; * * * 
 
 945S2— IS 4 
 
50 
 
 This question is discussed by the commissioners on page 13. In 
 the case of many dyes there is a closely related colorless compound 
 from which the dye may be obtained easily and cheaply by a simple 
 oxidation process. These compounds are known as leuco acids and 
 leuco bases, and under the present law could not be classified in 
 Group III, since they are not dyes. 
 
 The derivation of the term " leuco " indicates that it is applied to 
 colorless compounds, and this was the original use of the term. 
 The use of the term has, however, been broadened, and it has acquired 
 a technical chemical meaning to include compounds chemically 
 analogous to the original " leuco compounds," even if not colorless. 
 In this sense leuco compounds are substances formed from dyes by 
 the chemical process known as reduction and readily converted back 
 into dyes by the action of air or other oxidizing agent. They are 
 usually colorless when pure, but not necessarily so. Moreover, 
 althougli many of these compounds may be secured in a colorless con- 
 dition in the laboratory by the rigid exclusion of air, in the factory 
 it is not feasible or necessary to secure them sufficiently free from the 
 dye to give a colorless product. It was therefore suggested that the 
 phrase " whether colorless or not " should be added in order to make 
 it plain to the court that the terms " leuco acids and leuco bases " 
 are to be interpreted in a technical or chemical sense rather than 
 by an exact translation of the original Greek meaning of the term 
 " leuco." 
 
 In some cases these leuco-acids and leuco-bases are obtained in the 
 regular process of making the dye and require only one more easy 
 chemical step to secure the dye itself. In other cases they can be 
 easily made from the finished dye. 
 
 In order to make it impossible for the German manufacturers to 
 take advantage of this fact as a means of defeating the intent of 
 Congress, it is suggested that leuco acids and leuco bases should be 
 included in Group III. 
 
 In the case of indigo there is a similar situation, which, however, 
 can not be cared for with certainty by the same language. In one 
 process for making indigo the substance incloxyl is obtained by a 
 complex chemical process. The last chemical process in the indigo 
 synthesis is to dissolve the indoxyl in water and blow air through 
 the solution. Indoxyl is not a dye and could not be classified in 
 Group III under the present law. Therefore the intent of Congress 
 to protect the American indigo industry could be defeated by the 
 importation of indoxyl at the lower rate of duty provided for articles 
 in Group II. It is therefore recommended that the words " indoxyl 
 and indoxyl compounds " be added to Group III. 
 
 22. Add " ink powders." There appears to be a similar possibility 
 of evasion by taking advantage of paragraph 37 of the act of 1913, 
 which reads, " ink and ink powders, fifteen per centum ad valorem." 
 
 The difficulty arises in connection with writing inks, especially 
 inks of other colors than black. Such writing inks often consist of 
 a coal-tar dye with a little gum arabic or similar gum dissolved in 
 water. In the case of inks intended for fountain pens this gum may 
 be omitted entirely. The dye from which such an ink could be made 
 by the simple addition of water might be called an ink powder. A 
 dye which would be entirely suitable for such a purpose might be 
 
51 
 
 invoiced as " ink powder" at 15 per cent, and after it had passed the 
 jurisdiction of the customs authorities might be sold and used for 
 the dying of textiles. The presence of gum arabic or similar gums 
 would not prevent this use. In fact such gums are necessary for dyes 
 to be used in printing on textiles. 
 
 It does not seem probable that evasions would occur through the 
 word " ink " in spite of the fact that nearly all inks, except black 
 inks and some blue inks, depend on coal-tar dyes for their color. 
 Printing inks (other than black and blue) usually consist of a color 
 lake derived from a coal-tar dye ground in a vehicle consisting 
 chiefly of linseed oil, to which other ingredients, such as resin oil, 
 dryer, thinner, soap, etc., may be added. Such an ink could not be 
 utilized for dyeing purposes. "^Black writing inks usually consist of a 
 tannate of iron with gum and are not composed of coal-tar dyes. 
 Writing inks of colors other than black consisting of a coal-tar dye 
 with or without gum in a dilute water solution would be so heavy 
 in proportion to their dye content that it seems improbable that the 
 entent of Congress would be defeated by the importation of such inks. 
 
 It therefore appears that the possibility of evasion will be avoided 
 if the phrase " ink powders " is included in Group III, where it will 
 be qualified by the phrase " when obtained, derived, or manufactured 
 in whole or iii part from any of the products provided for in Groups 
 I or II." It is not intended to make any change in the classification 
 of inks, which would still fall within paragraph 37 of the act of 1913. 
 
 23. In place of the word " medicinals " substitute the following : 
 
 " acetnnilid suitable for medicinal use, acetphenetidin. acetylsalicylic acid, 
 antipyrine, l:)enzaidehyde suitable for medicinal use, benzoic acid suitable for 
 medicinal use, betanapbthol suitable for medicinal use, pbenolphthalein, re- 
 sorcin suitable for medicinal use, salicylic . acid and its salts suitable for 
 medicinal use. salol, and other medicinals. 
 
 The general principle involved is discussed by the commissioners 
 on page 12, the case of salol being taken as a typical example. The 
 object of this amendment is to insure the legal effect bein^ given to 
 the intent of Congi-ess in making synthetic medicinals derived from 
 coal tar dutiable under this act. The present law has failed to ac- 
 complish this because paragraph 18 of the act of 1913 has remained 
 in force. To make the intent of Congress unmistakalile the coal-tar 
 medicinals mentioned by name in paragraph 18 of the act of 1913 
 (nameh', salol. pbenolphthalein, acetanilid, acetphenetidin, antipy- 
 rine, acetylsalicylic acid, aspirin) are repeated here, with the excep- 
 tion of aspirin. Aspirin is omitted because it is the trade-mark name 
 of the substance acetylsalicylic acid, and the article is included under 
 this name. There are several instances of articles which appear in 
 commerce in two grades, one of which is used as a medicinal and 
 the other as an intermediate for dyes and other medicinals. Each 
 of these substances is mentioned by name in Group III with the 
 restrictive phrase " suitable for medicinal use " and in Group II with 
 the restrictive phrase " not suitable for medicinal use." 
 
 Phenol also is used both as a medicinal and as an intermediate 
 especially for explosives and drugs. In the case of phenol, how- 
 ever, the material which is used as an intermediate is usually of 
 a quality or purity equal to that used as a medicinal and therefore 
 to add the restrictive phrase " suitable for medicinal use " would in 
 
52 
 
 effect raise the duty on the material consumed as an intermediate. 
 This M'ould involve a departure from the intent of Congress in pass- 
 ing the present act and therefore this qualifjdng phrase has not been 
 added in the case of phenol. 
 
 24. Add " sodium benzoate." This question is discussed by the 
 commissioners on pages 12 and 13. 
 
 This substance is used chiefly as a preservative in food, although 
 it is also used as a medicinal and is included in the United States 
 Pharmacopoeia. The claim could, therefore, be made that it is cov- 
 ered b}' the language of the present law, although in practice it is 
 now being classified under paragraph 67 of the act of 1913 dutiable 
 at 5 cents per pound. It is made from benzoic acid which is dutiable 
 :at a much higher rate (15 per cent plus 2| cents), and there is, there- 
 fore, an anomalous relationship between these two substances. It is 
 suggested that sodium benzoate be taken out of paragraph 67 of the 
 act of 1913 and be placed in Group III. 
 
 25. Add " saccharin." This proposed amendment is discussed by 
 the commissioners on pages 12 and 13. 
 
 The case of saccharin is analogous to that of the drugs now in- 
 cluded in paragraph 18 of the act of 1913. Saccharin is a flavor 
 derived from coal tar and is, therefore, described in general terms in 
 the act of 1916. It is mentioned by name in paragraph 179 of the 
 act of 1913, which imposes a duty of 65 cents per pound. Saccharin 
 is several hundred times as sweet as sugar. It is included in the 
 Pharmacopoeia because it is prescribed by physicians as a sweetening 
 agent for patients suffering from diseases which make it inadvisable 
 for them to consume sugar. It is, however, not regarded as a cura- 
 tive agent itself. It was formerly used to a considerable extent as a 
 sweetening agent in foods as a substitute for sugar. This use has. 
 however, been greatly reduced by the enforcement of the pure food 
 and drugs act. The Bureau of Chemistry contends that it is dele- 
 terious to health and a fraudulent practice to substitute saccharin for 
 sugar, since it is without nutritive value. Probably its chief use is 
 as a sweetening agent for chewing tobacco, which does not come 
 within the purview of the pure food and drugs act. Saccharin is 
 made from toluol and as a consequence its manufacture in the United 
 States was hampered by scarcity and high prices of toluol so long as 
 the war continued, since the total available supplies of toluol were 
 insufficient for our military needs. 
 
 There seems to be no good reason to treat saccharin differently 
 from other medicinals and flavors. At present (Nov. 15, 1918) prices 
 of saccharin (about $9 per pound) 30 per cent plus 5 cents per pound 
 would be an advance in the duty, but the present prices are very ab- 
 normal on account of the fact that toluol, the basic raw material, has 
 been abnormally high in price. At the prices likely to prevail after 
 the war the rates of the proposed bill will probably be less than 65 
 cents per pound, which is the rate in the act of 1913. 
 
 26. Add " methyl salicylate," and " natural methyl salicylate, or 
 oil of wintergreen or oil of sweet birch." Oil of wintergreen and 
 ■oil of sweet birch are natural oils which contain over 99 per cent of 
 methyl salicylate. The plants from which these oils are derived are 
 native American plants. 
 
53 
 
 The natural oils, which were formerly made in the United States, 
 have been ahnost entirely driven out of the market by the synthetic 
 methyl salicylate made" from coal tar. No true natural oils are 
 therefore likely to be imported. Since it is extremely difficult if 
 not impossible^ to distinguish between these natural and artificial 
 products and quite impossible to detect large additions of syntlietic 
 methyl salicylate to the natural oils, and since the natural oils would 
 be dutiable at a lower rate under paragraph 46, it seems best to 
 mention methyl salicylate specifically and to include both natural 
 and synthetic methyl salicylate. 
 
 Under the present law' the synthetic product could be fraudu- 
 lently invoiced as oil of wintergreen or oil of sweet birch, and it 
 would be practically impossible for the customs officers to secure 
 proof of the fraud. The proposed wording \vould obviate this ad- 
 ministrative difficulty. 
 
 Methyl salicylate is used chiefly as a flavor (wintergreen) but 
 also as a medicinal and to some extent as a perfume. 
 
 27. Add " coumarin, and other " and " natural coumarin.*' This 
 case is very similar to the case of methyl salicylate discussed above. 
 The substance coumarin is contained in several plants and was 
 formerly obtained connnercially from natural sources (tonka beans 
 and deer-tongue leaves), but the synthetic product made from coal 
 tar has practically driven the natural coumarin out of the market. 
 Its chief commercial use is as a flavor, but it is used to a slight 
 extent as a perfume. By a decision of the Board of General Ap- 
 praisers (Abstract No. 41691) rendered January 10, 1918, coumarin is 
 held dutiable as a chemical compound at 15 per cent under paragraph 
 5 of the act of 1913. As the coumarin was imported prior to the 
 passage of the act of September S. 191G, its classification imder that 
 act was not in issue. It is proposed that natural coumarin be made 
 dutiable at the same rate as synthetic coumarin in order to make it 
 unnecessary for the customs officers to attempt to distinguish between 
 the two products. This will defeat any attempt to import synthetic 
 coumarin under paragraph 5 of the act of 1913, thus evading the 
 evident intent of Congress to put flavors derived from coal tar under 
 the act of September 8, 1916. 
 
 28. In place of " synthetic phenolic resin " substitute the follow- 
 ing: " S3'nthetic phenolic resin and all resinlike products prepared! 
 from phenol, cresol, phthalic anhydride, coumaron, indene or fromi 
 any other article or material provided for in Group I or II, all of 
 these products whether in a solid, semisolid, or liquid condition ; " 
 
 This clause presents one of the most perplexing problems in the 
 entire bill. The phrase " synthetic phenolic resins " is not accurately 
 descriptive of "the articles intended to be covered by it. 
 
 The articles intended to be covered by this phrase are artificial 
 products resembling resins in many of their physical properties but 
 differing in their chemical nature and chemical behavior from 
 the true natural resins, such as rosin, kauri, and amber. They 
 are sometimes referred to in technical literature or in patent desig- 
 nations as " resins " or " resinous compositions," but there is no evi- 
 dence that they are ever bought and sold as " synthetic phenolic 
 resin " or as " resins." Each manufacturer has a trade-mark name 
 
r)4 
 
 for his own product, and these trade-mark names appear to be used 
 in commercial transactions to the practical exclusion of all other 
 names. Among such trade-mark names are the following: Bakelite, 
 Condensite, and Redmanol. Some manufacturers sell the product 
 only as a part of a finished article, such as electrical instruments or 
 varnishes, without a separate designation for the resinous component. 
 There are obvious objections to the use of trade names in the law. 
 
 The general principle that articles should be designated in the 
 tariff law by the names ordinarily used in their purchase and sale 
 can not be followed in the present case. 
 
 The first of these products to be developed commercially is made 
 by the chemical combination of phenol and formaldehyde in the 
 presence of a little alkali. "When these substances are heated to- 
 gether under pressure the}^ undergo a chemical combination or 
 " condensation," The change is a progressive one, which can be 
 stopped at any desired stage b}' the control of the temperature and 
 duration of the heating. 
 
 The final product is a hard, transparent, tough, infusible, non- 
 crystalline substance, which resembles amber in appearance and 
 which is extraordinarily inert chemically. It is not affected by 
 water, steam, oils, chlorine, alkalies, or dilute acids; is not soluble 
 in any known solvent; and is noninflammable and infusible. It is 
 destroyed by boiling concentrated mineral acids, but is not attacked 
 by less drastic chemical treatment. It can be made transparent and 
 colorless, and may be colored by adding suitable dyes. If desired, 
 other materials, such as wood pulp, asbestos fibers, or pigments, may 
 be incorporated with it. These additions make it opaque, less liable 
 to fracture, and cheaper. In its final form it may be machined and 
 polished. It is an excellent electric insulator. 
 
 The usefulness of this material depends primarily, or at least very 
 greatly, on the fact that the chemical process of making it is a pro- 
 gressive one and can be stopped at intermediate stages. In the inter- 
 mediate stage, the material is softened by heat and rendered plastic 
 so that it can be molded into the shape of the finished article, such 
 as buttons or pipe stems, and the final transformation into the finished 
 state is completed in the mold. It can be molded around metal parts 
 such as screws, electric binding posts, or electric switches, and thus 
 serves for the manufacture of electrical measuring instruments and 
 machinery. 
 
 The material in the intermediate stage is made by a few firms 
 operating under patents. These firms sell the intermediate stage, 
 which is still plastic when heated, to a large number of other firms, 
 who manufacture a great variety of finished articles by the process 
 of molding, the transformation into the final stage being completed 
 in the mold. The material is, however, also sold in the final chemical 
 condition, in the form of blocks, slabs, rods, or tubes, for manufacture 
 into finished articles by machining and polishing. 
 
 If the chemical combination between phenol and formaldehyde 
 is stopped at a still earlier stage, a product is obtained which is 
 soluble in a number of volatile organic solvents, and which may be 
 applied as a lacquer or varnish or used to impregnate porous mate- 
 rials, such as soft wood. The transformation into the final stage 
 may then be completed by heating. 
 
55 
 
 Phenol has become expensive since the war began because of its 
 importance in the manufacture of picric acid, and attention has thus 
 been directed to the nse of substitutes. Cresol, which resembles 
 phenol in many of its i)roperties, has been found to yield products 
 similar to the resins made from pure phenol. Products of the same 
 class may be made by the use of hexamethylenetetramine or para- 
 form, instead of formaldehyde. 
 
 Resinous products used chiefly in the manufacture of electrical 
 instruments are also made by the chemical combination of phthalic 
 anhydride, a coal-tar product, with glycerine. 
 
 Coumaron and indene, which are found naturally in coal tar, are 
 converted bv suitable chemical treatment into products wdiich resem- 
 ble the natural resins in properties and use more closely than any of 
 the products discussed above. They are soluble in organic solvents 
 and, like the natural resins, are used chiefly in lacquers and varnishes. 
 
 The phrase used in the act of 1916, ''synthetic phenolic resm 
 * * * when obtained, derived, or manufactured in whole or in 
 part from any of the products provided for in Groups I and II " is 
 not satisfactory for the following reasons : 
 
 (1) None of the products are identical with the natural resins 
 And none are, therefore, '' synthetic resin.'' They resemble the resins 
 ill some physical properties, but are different in chemical properties. 
 
 (2) The 'term " phenolic " is unduly restrictive. The term " phe- 
 nol " is used in chemical science in a double sense— («,) in a specific 
 sense meaning a single substance CcH^OH or hydroxybenzenc ; (Z>) as 
 a class or group name covering many other substances closely allied 
 to phenol in chemical structure and properties. Cresol is a member 
 of this class of " phenols," but the other materials used in the manu- 
 facture of the resinous products discussed above are not " phenols." 
 
 It is doubtful whether the courts will interpret this term " phe- 
 nolic " in a collective sense, in view of the fact that elsewhere in this 
 same law the term " phenol " is used in a specific sense as distinct 
 from " cresol." Furthermore, even if the term " phenolic " is inter- 
 preted in a broad sense, it could not include phthalic anhydride, 
 coumaron, nor indene, which are not regarded by chemists as be- 
 longing to the class of " phenols." 
 
 (3) These articles are not bought and sold as " synthetic ]5henolic 
 resin," but rather by brand names, such as were mentioned above. 
 
 (4) The present 'law uses the word " resin " in the singular num- 
 ber; whereas there the several different varieties. 
 
 Xo entirely unobjectionable solution of the problem has been found, 
 but the phraseology at the opening of this section appears to be the 
 best of the many solutions which have been considered. 
 
 The fundame'ntal difficulty is that these articles are new creations 
 of chemical art for which there is no general name in use in com- 
 merce or in the technical literature applicable to all. They are 
 known bv trade names. It therefore appears to be necessary to 
 describe them in terms of the materials from which they are made. 
 
 The phrase now in the law is nevertheless retained, in order that 
 it may be clear that there is no intention to place any articles now 
 covered by the law outside of its scope. The unduly restrictive char- 
 acter of the phrase is then remedied by the addition of clauses which 
 broaden it. All of the varieties that have been developed on a com- 
 
56 
 
 mercial scale are mentioned specifically. It is probable that other va- 
 rieties "will be developed in the near future and these are provided for. 
 The leadership in the invention and commercial development of 
 these products has been taken by American chemists. 
 
 29. Add '■ synthetic tanning materials." This question is discussed 
 by the commissioners on page 19. 
 
 These synthetic tanning materials can be made not only from 
 phenol itself, but also from other substances closely allied chemically 
 to phenol, especially cresols, and from naphthalene. 
 
 30. In place of '* or explosives " substitute " Picric acid, trinitro- 
 toluol and other explosives, except smokeless powders." Paragraph 
 501 of the free list of the act of 1913 reads as follows : 
 
 Gunpowder and all explosives substances not specially provided for in this 
 section used for mining, blasting, and artillery purposes. 
 
 This paragraph was not specifically repealed by the act of 1916, 
 which, however, places a duty of 30 per cent plus 5 cents per pound 
 on ''explosives * * * when obtained, derived, or manufactured 
 in whole or in part from any of the products provided for in Groups 
 I and II." The most important bursting charges for shells are picric 
 acid (and its ammonia salt) and trinitrotoluol (TNT), which are 
 derived from coal tar products, and ammonium nitrate, which is not 
 derived from coal tar. Others of minor importance are trinitroxylol 
 trinitrometacresol, tetranitroanilin, tetranitromethylanilin, and dini- 
 tronaphthalene. All of these except ammonium nitrate are clearly 
 covered by the language of the act of 1916. The purpose of the pro- 
 posed rewording is to make it clear that the present law controls, not 
 section 501 of the act of 1913. 
 
 Smokeless powder, which is used as a propellant for firing bullets 
 and shells from guns, contains about three-fourths of 1 per cent of 
 diphenylamin. which is a coal-tar product mentioned b}'^ name in 
 Group II. Diphenylamin is not an explosive itself, but is added as 
 a stabilizer, because it renders the powder less liable to deteriorate 
 during storage and shipment. A strict interpretation of the lan- 
 guage of the act of 1916 would include such smokeless powders, since 
 they are made in part from coal-tar products. It seems doubtful if 
 it was the intention of Congress to include smokeless powder on 
 account of the incidental addition of coal-tar products. 
 
 31. Omit the clause " not otherwise specially provided for in this 
 title." The effect of this omission is to strengthen Group III. 
 
 32. Add "all of the foregoing," so that the revised law reads: 
 
 all of the foregoing when obtained, derived, or manufactured from any of the 
 products provided for in Group I or II. 
 
 The purpose of this change is to make sure that this restrictive 
 clause applies to all of Group III. 
 
 33. Change " Groups I and II " to read " Group I or 11." The 
 disjunctive "or" is evidently intended rather than the conjunctive 
 "and." 
 
 34. Amend the clauses providing for natural alizarin and natural 
 indigo so that they read: 
 
 natural alizarin and natural ind'go and cobirs, dyes, stains, color acids, color 
 I)ases, color lakes, leuco-acids, leuco-bases, indoxyl and indoxyl compounds 
 obtained, derived, or manufactured in whole or in part from natural alizarin 
 or natural indigo. 
 
57 
 
 The words " stains, color acids, color bases * * * leuco-acids, 
 leiico-bases, indoxyl and indoxyl compounds " are added here for the 
 reasons explained under No. 21. 
 
 35. Add " and all mixtures, including solutions, consisting in whole 
 or in part of any of the articles or materials provided for in this 
 group." 
 
 The purpose of this amendment is to make sure that mixtures of 
 these articles with each other or with other materials shall not be 
 held dutiable under paragraph 5 of the act of 1913 at 15 per cent. 
 This clause is not intended to cover and would not cover distinct 
 articles of manufacture containing some dye or other coal-tar prod- 
 uct provided for in the act of 1913 in terms narrower or more specific 
 than the clause in question. Numerous cases might be cited by way 
 of illustration. Thus, a lithographic ink containing a color lake 
 derived from a coal-tar dye would be more specifically provided for 
 as " ink." Similarly, varnish, enumerated in paragraph 58, and 
 paints and crayons, in paragraph G3, containing a coal-tar product 
 which would still be dutiable under the more specific provisions of 
 those paragraphs. On the other hand, in the case of many dyes the 
 necessary intermediates are heated or melted with suitable inorganic 
 reagents, such as sodium sulphide, caustic soda, or zinc chloride, 
 thereby causing chemical combinations resulting in the dye or a 
 substance so nearly approaching a dye that it can be converted into 
 a dye by very simple or easy means. Such crude melts have not been 
 articles' of commerce in the past, but it is probable that they could 
 be imported under the present law for the purpose of evading the 
 duty on dyes and the finishing processes carried out in the United 
 States. Such " crude melts " would be dutiable under this clause 
 piovided they contained the dye itself or a color acid or color base 
 or leuco-acid, leuco-base, or indoxyl or indoxyl compound. 
 
 The suggestion that all mixtures " consisting in ivhole or in part " 
 of these articles or material follows the present tariff law and the 
 interpretation placed upon it by the Board of General Appraisers. 
 In the Fustin case (T. D., 37562^ see Appendix, p. 70) it was decided 
 that a mixture of the fustic extract, a natural dye, with a coal-tar 
 product is dutiable under the act of September 8, 1916, as it is " ob- 
 tained, derived, or manufactured in whole or in part " from coal tar. 
 
 The courts will not interpret the phrase "m part'''' to include 
 merely incidental or immaterial parts. 
 
 The principle covering such cases is clearly and succinctly enunci- 
 ated by the Supreme Court of the United States in Seeberger v. 
 Schlesinger (152 U. S., 587), wherein, speaking of certain opera 
 glasses in minor part of metal, the court says : 
 
 And in view of the fact that, while the metal Is not the component of chief 
 value, it is a substantial part of the finished glass, and the framework upon 
 which the lenses and shell are mounted, we think these articles should be 
 classed as manufactures of metal. We do not wish to be understood as hold- 
 ins that, if the metal be a more incident or an innnaterial part of the com- 
 pleted article, as, for instance, the screws or knobs upon an article of house- 
 hold furniture, or the buttons upon an article of clothing, such articles should 
 lie classified as manufactures in part of metal ; but where, as in this case, they 
 form a necessary and substantial part of the article, we think this clause 
 sliould determine their classification. 
 
 An alternative clause would be " all mixtures containing as the 
 component of chief value any of the articles or materials provided 
 
58 
 
 for in this group." The administration of this clause would be ex- 
 ceedingly difficult and lead to endless litigation. The " crude melts " 
 referred to above are not articles of commerce abroad and would be 
 imported solely for the purpose of evading the duty. Therefore, the 
 provision of the act of 1913 which reads " and the value of each 
 component material shall be determined by the ascertained value of 
 such material in its condition as found in the article" can not be 
 effectively applied. 
 
 A clause " all mixtures containing as the principal ingredient by 
 weight any of the articles or materials provided for in this section " 
 wouJd be comparatively easy to administer, but the intent could be 
 easily evaded by the addition of some cheap material which is either 
 harmless or easily removed, such as water, salt, sand, or sawdust 
 
 Section 501. 
 
 36. Omit the clause — 
 
 (except natural and synthetic alizarin, and dyes obtained from alizarin, anthra- 
 cene, and carbazol ; natural and synthetic indigo and all indigoids, whether or 
 not obtained from indigo; and medicinals and flavors). 
 
 The matters of policy involved in this suggested amendment are 
 discussed by the commissioners on page 16. • Some additional details 
 only are given here. The only dyes of these classes, Avhich were made 
 in the United States during 1917, were indigo, dibromindigo, and 
 alizarin. The production of indigo during 1917 was only 274,771 
 pounds — made entirely by one company. Two additional companies 
 have begun the manufacture of indigo during 1918. By the end of 
 1918 it is probable that the production will be at a rate equal to 
 the normal consumption of indigo in the United States unless the 
 producers are hampered by the inability to secure acetic acid. Acetic 
 acid, which is an essential raw material for making indigo, is in 
 great demand for direct war uses, and has been commandeered by the 
 War Department. 
 
 In addition 14,100 pounds of dibromindigo were produced during 
 1917. But as only 6,850 pounds of this dye were imported during 
 1914 this dye is clearly of minor importance. It was also reported 
 that 1,921,387 pounds of "indigo extract" were made in the United 
 States, but this was made by treating imported indigo with sulphuric 
 acid. Alizarin was made by a single producer but only on a small 
 scale — hardly more than experimental. Some so-called '* alizarin " or 
 "' anthracene " dyes were made, but they were not " obtained from 
 alizarin or anthracene." For example, " alizarin yellow " is an azo 
 dye derived from anilin. "Alizarin brown " or " anthracene brown " 
 is, in a chemical sense, a derivative of alizarin but its method of manu- 
 facture was such that it can not be said to have been " obtained from 
 alizarin or anthracene." It was actually manufactured from phthalic 
 anhydride and gallic acid. 
 
 37. Add the following to section 501: 
 
 Provided, That the special duties herein provided for on colors, dyes, or stains, 
 whether soluble or not in water, color acids, color bases, color lakes, leuco- 
 acids, leuco-bases, indoxyl and iudoxyl compounds, shall be based on stand- 
 ards of strength, which shall be established by the Secretary of the TreasuiT. 
 and that upon all importations of such articles which exceed such standards 
 
r)9 
 
 of strength, the special duty of 5 cents per pounrl shall ho coinidited on the 
 Avelgrht which the article would have if it were diluted to the standard str(?nsth, 
 liul in no case shall any such articles of wliatever strenjith pay a special duty 
 of Ii>ss tlian r> c(>nts per pound: J'rovidcd further, Tliat hesinninfi six months 
 after the date of the passage of this act, no package containing any such color, 
 dye, stain, color acid, color base, color lake, leuco-acid, leuco-base, indoxyl, or 
 iudoxyl compound, shall he admitted to entry into the United States unless 
 such package antl the invoice shall bear a plain, conspicuous, and truly descrip- 
 ti\t' sialenienl cf the idciitity and percentage, exclusive of dilui'iits, of such 
 color, dye, stain, color acid, color base, color lake, leuco-acid, leuco-base, in- 
 doxyl or iudoxyl compound contained therein: And provided further, That be- 
 ginning six months after the date of the passage of this act no package con- 
 taining any such article shall be admitted to entry into the United States if 
 it. or the invoice, bears any statement, design, or device regarding such article, 
 or the ingredient or substances contained therein, which is false, fraudulent, 
 or misleading' in any particular. In the enforcement of this section tlie Secre- 
 tary of the Treasury shall adopt standards of strength which shall conform, as 
 nearly as practicable, to the connnerciai strengths in u.se in the United States 
 prior to .Iidy tirst, nineteen hundred and fourteen. 
 
 This proposed amendment is discussed by the commissioners on 
 page 14, 
 
 It was presumably the intent of Congress that the 5 cents per 
 pound specific duty on dyes should be assessed on the usual commer- 
 cial strength, but there is no provision in the present law requiring 
 that the duty shall be assessed in that way. Very few dyes are 
 chemically pure, but they usually contain added diluents, such as 
 salt, sodium sulnhate. sodium phosphate, dextrine, gums, or water. 
 
 The practice of diluting the dyes had its origin in many cases in 
 real technical difficulties involved in manufacturing them in pure 
 form. For example, synthetic indigo is difficult to cUy, and when 
 once dried is not as satisfactory to the dyer since it does not pass into 
 solution readily. It has, therefore, become a trade custom to sell 
 indigo in a paste containing '20 per cent of true indigo and 80 per 
 cent of water. In other cases the process of manufacture yields a 
 product containing an appreciable percentage of salt, which does no 
 harm in the dyeing operations. The removal of this salt would 
 unnecessarily increase the cost of the dye. This practice, which had 
 its origin in real technical difficulties, has, however, been abused by 
 the addition of large and unnecessary amounts of salt and other 
 diluents. In some other cases, however, especially among the dyes 
 of minor importance, there is no generally recognized standard of 
 strength or purity which is used by all manufacturers and dealers. 
 
 In some cases manufacturers will sell the same dye in different 
 strengths under different names or designations. It is common 
 practice for manufacttirers. and especially dealers and spectilators, 
 to add extra salt to a dye to enable them to undersell their com- 
 petitors. 
 
 Under the present law dyes can be imported into the United States 
 in a concentrated form and after passing through the customhouse 
 can then be diluted to the usual commercial strength by the importer 
 or dealer. This practice makes it much more difficult for the ap- 
 praisers to detect undervaluation and also enables the importer to 
 escape in part the specific duty. 
 
 It is suggested that all imports of dyes shall be required to bear 
 a plain, conspicuous, and truly descriptive statement of the identity 
 and percentage of the dye contained therein, and that if false, fraud- 
 
60 
 
 ulent, or misleading statements are contained on the package or the 
 invoice therefor the goods shall not be permitted to enter. It is 
 further suggested that the specific duty shall be levied on the basis 
 of the usual commercial strength, and that if the dye is imported in 
 a more concentrated form, the duty shall be computed on the weight 
 which the dye would have if it were diluted to the usual commercial 
 strength. 
 
 The Secretary of the Treasury is authorized to establish standards 
 which shall conform as closely as practicable to the usual commercial 
 strength in use in the United States prior to July 1, 1914. It is now 
 and will continue to be necessary for the appraisers to compare the 
 actual strength and purity of imported dyes with the usual commer- 
 cial strength of that particular dye, for the purpose of checking the 
 valuation. Therefore, the requirement that the identity and per- 
 centage shall be disclosed will greatly facilitate the assessment of 
 both the ad valorem and specific duties. This requirement will make 
 it unnecessary for the appraisers' laboratory to test every shipment 
 since they will soon learn to distinguish between firms fully and 
 habitually complying with the laws and firms attempting to defraud 
 the Government by false declarations. 
 
 The primary purpose of this proposed amendment is to assist the 
 appraisers in preventing undervaluation and to make the specific 
 duty applicable to the usual commercial strength, which apparently 
 was the original intent of Congress. Incidentally, this provision for 
 the truthful labeling of dyes will protect the consumers of dyes 
 against fraud and the American manufacturers of dyes against un- 
 fair competition from foreign manufacturers. It is a notorious 
 fact that unfair methods of competition such as bribery of purchas- 
 ing agents, adulteration, and misbranding have been especially preva- 
 lent in the dye industry. This provision will make it illegal for 
 German dyes to be imported branded as Swiss goods. Some diffi- 
 culty will be experienced in establishing the standards of strength, 
 especially in the case of the less important dyes. The improvement 
 in the administration of the act, however, and incidentally the re- 
 straint on unfair competition in the dye trade will more than over- 
 balance these initial difficulties. 
 
 38. Omit " during the period of five years beginning five years 
 after the passage of this act " and add " beginning September ninth, 
 nineteen hundred and twenty-one." Omit " so that at the end of 
 such period " and add " until September eighth, nineteen hundred and 
 twenty-five, after which date " so that the revised law reads : 
 
 Beginning September ninth, nineteen liuuclrecl and twenty-one, sucli special 
 duties shall be annually reduced by twenty per centum of the rate imposed 
 by this section until September eighth, nineteen hundred and twenty-fiTe, after 
 which 'date such special duties shall no longer be assessed, levied, or collected. 
 
 The present law reads: 
 
 During the period of five years beginning five years after the passage of this 
 act such special duties shall be annually reduced by twenty per centum of 
 the rate imposed by this section, so that at the end of such period such special 
 duties shall no longer be assessed, levied, or collected. 
 
 This clause is ambiguous for the reason that if the duties were re- 
 duced in the manner specified, the special duties would cease to be 
 
61 
 
 assessed at the beginning of the fifth year instead of at the end of the 
 fifth year. This is shown in the table below : 
 
 
 
 Special duty per 
 pound on— 
 
 Period of gradual reduction. 
 
 
 Group Group 
 
 u. ni. 
 
 
 Sept. 9, 1921, to Sept. S, 1922 
 
 Cents. Cents. 
 2 4 
 
 
 Sept. 9, 1922, to Sept. 8, 192.3 
 
 li 3 
 
 
 Sept. 9, 1923, to Sept. S, 1924 
 
 1 2 
 
 
 Sept. 9, 1924, to Sept. S, 1925 
 
 i 1 
 
 
 Sept. 9, 1925 < 
 
 
 
 
 
 
 The proposed new wording preserves unchanged the original intent 
 of Congress and avoids any ambiguity in regard to the dates which 
 might result from the repeal of the original act. 
 
 39. Omit the words — 
 
 but if, at the expiration of five years from the date of the passage of this act. 
 the President tiiids that tliere is not beiny manufactured or prqduced within the 
 United States as much as sixt.v per centum in value of the domestic consump- 
 tion of the articles mentioned in Groups II and III of section 500, he shall by 
 proclamation so declare, whereupon the special duties imposed by this sec- 
 tion on such articles shall no longer be assessed, levied, or collected. 
 
 This suggested amendment is discussed by the commissioners on 
 page 15. 
 
 10. Add the clause " The Secretary of the Treasury is hereby au- 
 thorized to make regulations for the enforcement of the provisions of 
 this title." 
 
 Several of the provision^i of the law will require analyses or testing 
 of the imported materials. The details of laboratory technique for 
 the tests should be prescribed by the Secretary of the Treasury. 
 
 Section 502. 
 
 11. In addition to the paragraphs of the act of 1913 which are 
 specifically repealed in the act of 1916, repeal the following para- 
 graphs or" parts of paragraphs of the act of 1913: 18 (the provisions 
 for salol, phenolphthalein, acetanilid, acetphenetidin, antipyrine, 
 acetylsalicylic acid, and aspirin), 67 (the provisions for benzoate of 
 soda), and 179 (saccharin), so that the proposed bill reads: 
 
 That paragraphs twenty, twenty-one, twent>'-two, twenty-three, one luuidrod 
 and s.vn.t.-.-ninc. rliree liunihxMl and niiiet.v-lour. four hundred and (ifty-two, 
 and five hundred and fourteen, and the provision for salicylic acid in paragraph 
 one. and provisions for salol, phenolphthalein, acetanilid, acetphenetidin, anti- 
 pyrine, acetylsalicylic acid, and aspirin in paragraph eighteen, and the provision 
 for benzoate of soda in paragraph sixty-seven, and the provisions for carbolic 
 and phthalic acids in paragraph three hundred and eighty-seven of an act 
 entitled "An act to reduce tariff duties and to provide revenue for the Govern- 
 ment, and for other purposes," approved October third, nineteen hundred and 
 thirteen, are hereby repealed. 
 
 The effect of this is to make the repealing claii.-^es consistent with 
 the revisions already discu.ssed. 
 42. Add the following : 
 
 Provided. That all articles which may come within the terms of paragraphs 
 one. five, thirty-seven, forty-six, sixty-three, five hundred and one, and five 
 hundred and thirty-eight of .said act of October three, nineteen hundred and 
 
62 
 
 thirteen, as well as within the terms of Group I, II, or III of section 500 of 
 this act, shall be assessed for duty or exempted from dutv, as the case may be 
 under this act. " ' 
 
 The paragraphs of the act of 1913 referred to read as follows: 
 
 1. Acids: Boracic acid, | cent per pound; citric acid, 5 cents per pound- 
 formic acid, 1^ cents per pound ; gallic acid, 6 cents per pound : lactic acid' 
 li cents per pound ; oxalic acid, 1* cents per pound ; pyrogallic acid, 12 cents 
 per pound; salicylic acid, 2* cents per pound; tannic acid and tannin, 5 cents 
 per pound; tartaric acid, 3^ cents per pound; all other acids and acid an- 
 hydrides not specially provided for in this section, 15 per centum ad valorem. 
 
 5. Alkalies, alkaloids, and all chemical and medicinal- compounds, prepara- 
 tions, mixtures, and salts, and combinations thereof not specially provided for 
 in this section. 15 per centum ad valorem. 
 
 37. Ink and ink powders. 15 per centum ad valorem. 
 
 46. Oils, distilled and essential : Orange and lemon. 10 per centum ad va- 
 lorem ; peppermint. 25 cents per pound ; mace oil, 6 cents per pound ; almond, 
 bitter; amber; ambergi'is; anise or anise seed: bergamot ; camomile; caraway; 
 cassia; cinnamon; cedrat: citronella and lemon-grass; civet; fennel; jasmine- 
 or jasimine; .iuniper : lavender, and aspic of spike lavender; limes; neroli or 
 orange flower ; origanum, red or white ; rosemary or anthoss ; attar of roses ; 
 thyme ; and valerian ; all the foregoing oils, and all fruit ethers, oils, and 
 essences, and essential and distilled oils and all combinations of the same, not 
 specially provided for in this section, twenty per centum ad valorem : Provided, 
 That no article containing alcohol shall be classified for duty under this para- 
 graph. 
 
 63. Enamel paints, and all paints, colors, pigments, stains, crayons, including^ 
 charcoal crayons or fusains, smalts, and frostings, and all ceramic and glass 
 fluxes, glazes, enamels, and colors, whether crude, dry, mixed, or ground with 
 water or oil or with solutions, other than oil, not specially provided for in this 
 section, fifteen per centum ad valorem: all 'paints, colors, and pigments com- 
 monly known as artists' paints or colors, whether in tubes, pans, cakes, or other 
 forms, twenty per centum ad valorem; all color lakes, whether dry or in pulp, 
 not specially provided for in this section, twenty per centum ad valorem. 
 
 501. Gunpowder, and all explosive substances, not specially provided for in 
 this section, used for mining, blasting, and artillery purposes. 
 
 53S. Madder and miin.ieet, or Indian madder, ground or prepared, and all 
 extracts of. 
 
 The?^e paragraphs can not be repealed without qualifications, be- 
 cause they also cover articles not derived from coal tar as well as 
 coal-tar products. 
 
 43. Omit the phrase " and so much of said act or of any existing 
 law or parts of laws as may be inconsistent with this title." The 
 inconsistent portions are specifically repealed in the proposed bill. 
 
 , , . , , Sectiox 503. 
 
 44. Add: 
 
 That on and after the day when this act shall go into effect all of the fore- 
 going goods, wares, and merchandise previously imported, for which no entry 
 has been made, and all of the foregoing goods, wares, and merchandise previ- 
 ously entered without payment of duty and under bond for warehousing, trans- 
 portation, or any other purpose, for which no permit of delivery to the importer 
 or bis agent has been issued, shall be subject to the duties imposed by this act 
 and to no other duty, upon the entry or the withdrawal thereof: Provided. That 
 when duties are based upon the weiebt of merchandise deposited in any pub- 
 lic or private bonded warehouse, said duties shall be levied and collected upon 
 the weight of such merchandise at the time of its entry. 
 
 This clause will facilitate the administration of the act. 
 
 , ^ , , , Sectiox 504. 
 
 45. Add: 
 
 Except as otherwise specially provided, this act shall take effect on the day 
 following its passage. 
 
DECISIONS 
 
 OF 
 
 THE TREASURY DEPARTMENT 
 UNITED STATES BOARD OF GENERAL APPRAISERS 
 
 AND THE 
 
 UNITED STATES COURT OF CUSTOMS APPEALS 
 
 UPON CLASSIFICATION UNDER 
 
 TITLE V OF THE ACT OF SEPTEMBER 8, 1916 
 
 Chapter 463 (39 Stat., 756. 793, 794) 
 
 63 
 
DECISIONS OF THE TREASURY DEPARTMENT, UNITED STATES 
 BOARD OF GENERAL APPRAISERS AND THE UNITED STATES 
 COURT OF CUSTOMS APPEALS UPON CLASSIFICATION UNDER 
 TITLE V OF THE ACT OF SEPTEMBER 8, 1916. 
 
 Treasury Department, 
 
 Division of Customs^ October J, 1916. 
 The Collector of Customs, 
 
 Ogdenshurg^ N. Y. 
 
 Sir: The department is advised that certain trinitrotoluol imported 
 at the ports of Malone and Rouses Point in your district is being re- 
 turned as dutiable at 30 per cent ad' valorem and 5 cents per pound, 
 under section 500 (Group 3) and section 501 of Title V of the act of 
 September 8, 1916. 
 
 The said rates are provided for as applicable to, among other 
 things, " explosives, not otherwise specially provided for in this title, 
 when obtained, derived, or manufactured in whole or in part from 
 any of the proclucts provided for in Groups 1 and 2." 
 
 Paragraph 501 of the tariff act of October 3, 1913, provides for the 
 free entry of " all explosive substances, not specially provided for in 
 this section, used for * * * artillery purposes." 
 
 Section 502 of Title V of the act of September 8, 1916, specifically 
 repealed certain enumerated paragraphs in both the dutiable arid free 
 lists of the act of October 3, 1913, and so much of said act or any ex- 
 isting law or parts of law as may be inconsistent with the said title, 
 but paragraph 501 of the act of 1913 is not among those specifically 
 enumerated. The paragraphs repealed relate largely to coal-tar dyes, 
 products specifically enumerated, and coal-tar products not specially 
 provided for. and the department is of the opinion that paragraph 
 501 of the tariff act of 1913, relative to explosives for specific uses 
 which was not specifically repealed, was not repealed by the general 
 repealing clause, and is still in force. Of the two provisions in ques- 
 tion for explosives in the two acts, it appears that that governed by 
 use is the more specific (Magone v. Heller, 150 U. S., 70). 
 
 The department is of the opinion, therefore, that trinitrotoluol, the 
 chief use of which, it appears, is as an explosive for artillery purposes 
 (T. D. 36526). is free of duty under paragraph 501 of the tariff act of 
 1913. You will be governed accordingly. 
 Respectfully, 
 
 Andrew" J. Peters, 
 Assistant Secretary. 
 
 Treasury Department, 
 Division of Customs^ Novemher 7, 1916. 
 The Appraiser or Merchandise, 
 
 6Jfl Washington Street^ New York, N. Y. 
 Sir: I have to acknowledge the receipt of your letter of the 9th 
 ultimo, relative to the department's letter of the 5th ultimo addressed 
 to the collector of customs at Ogdensburg in regard to the classifica- 
 
 945S2— 18 P 65 
 
66 
 
 tion of certain explosives for specific uses, which were held to be free 
 of duty under paragraph 501 of the tariff act of 1913. 
 
 The department is of the opinion that the general repealing clause 
 of section 502, Title V of the act of September 8, 1916, repealed only 
 so much of the act of October 3, 1913, as relates to merchandise 
 similar in character to that embraced in the paragraphs specifically 
 repealed. The department is also of the opinion that where the act 
 of September 8, 1916, does not in terms repeal the act of October 3, 
 1913, the two will stand so far as effect can be given to both, and 
 that of two competing provisions in the respective acts, the one which 
 is more specific takes precedence. 
 
 This ruling would apply to other articles that may be provided 
 for in general terms in the new act, but which are specifically pro- 
 vided for in the act of 1913 in a provision therein not specifically 
 repealed. Medicinals provided for eo nomine, such as salol, phenol- 
 phthalein, acetanilid, acetphenetidin, antipyrine, acetylsalicylic acid, 
 and aspirin, in paragraph 18 of the tariff act of 1913, are more 
 specifically provided for under the said paragraph 18 than under 
 the general provisions for medicinals of group 3 of title 5 of the new 
 act, and the department is of the opinion that they are properly 
 dutiable at 25 per cent ad valorem under the said paragraph 18 of 
 the act of 1913. 
 
 In this connection it may be noted that the word " carbolic " in the 
 acid paragraph 378 of the act of 1913, was specifically repealed by 
 section 502 of the new act, although carbolic acid, it appears, is pro- 
 vided for only in general terms in the new act, while the provisions 
 for salol, phenolphthalein, etc., were not enumerated in the repealing 
 clause. 
 
 Kespectfully, 
 
 Wm. p. Malbtjrn, 
 
 Assistant Secretary. 
 
 (T. D. 37417.) 
 
 Creosote oil. 
 
 Certain oil commercially known as creosote oil at the time of the passage of the 
 revenue act of September 8, 1916, free of duty under Group I, section 500, 
 Title V, of that act, even though on being ^ilubjected to distillation it yields 
 in the portion distilling below 200° centigrade a quantity of tar "acids equal 
 to or more than 5 per cent of the original distillate. 
 
 Treasury Department, November 23., 1917. 
 
 Sir : The department refers to your letter of September 29, 1917 
 (T. D. 36667), relative to the classification of certain creosote oil 
 under the act of September 8, 1916. 
 
 One of the shipments, it appears, on being subjected to distillation 
 yields in the portion distilling below 200° centigracle a quantity of 
 tar acids equal to or more than 5 per cent of the original distillate. 
 You express the opinion that the merchandise is nevertheless free 
 of duty under the provision for creosote oil in Group I, section 500, 
 Title V, of said act. At other ports it appears similar merchandise 
 is assessed with duty at the rate of 15 per cent ad valorem and 2| 
 cents per pound under Group II of the said section and section 501 
 on the ground that it is not creosote oil. 
 
(57 
 
 It appears, however, that the article was commercially bought and 
 sold as creosote oil at the time of the passage of the revenue act of 
 September 8, 1916, and that a delivery of such merchandise would 
 have been a good delivery for creosote oil without specifications. 
 The department therefore concurs in the view that oil of the char- 
 acter in question is free of dutv as creosote oil under Group I. sec- 
 tion 500, Title V, of the act of September 8, 191G, even though on 
 being subjected to distillation it yields in the portion distilling below 
 200° centigrade a quantity of tar acids equal to or more than 5 per 
 cent of the original distillate. You will be governed accordingly. 
 Respectfully, L. S. Rowe, 
 
 (GTG73.) Assistant Secretary. 
 
 Collector or Customs, St. Paul, Minn. 
 
 (T. D. 37429— G. A. 8110.) 
 Artists^ colors — Coal-tar colors. 
 
 Artists' colors or paints, derived from indigo and alizarin, are properly classi- 
 fied under Group III of the act of September 8, 1916, rather than under the 
 provision for " artists' paints or colors, or color lakes " in paragraph 63 of 
 the act of October 3, 1913. 
 
 United States General Appraisers, New York, November 23, 1917. 
 
 In the matter of protest 81529.3 of Favor, Ruhl & Co. against the assessment of duty by 
 the collector of customs at the port of New York. 
 [Affirmed.] 
 
 Comstock cG Washburn {Henry J. Rode of counsel) for the importers. 
 Bert Hanson, Assistant Attorney General (Charles D. Laicrence, special at- 
 torney), for the United States. 
 
 Before Board 1 (McClelland, Sulli^'an, and Brown, General Appraisers; Mc- 
 Clelland, G. A., not participating), 
 
 Brow^n, General Appraiser: This suit was brought under the cus- 
 toms practice act, known as the customs administrative act, to pro- 
 cure a refund of customs duties claimed to have been illegally exacted 
 because certain artists' colors or paints were classified by the col- 
 lector at the port of New York under Group III of section 500, Title 
 V, of the revenue act of September 8, 1916, instead of under para- 
 graph C3 of the act of October 3, 1913, as the importers claim. 
 
 The record shows that the first lot consists of indigo colors, which 
 was classified at 30 per cent under said section HOO, and the second 
 lot, alizarin lakes, which was classified at 30 per cent under said sec- 
 tion 500, plus 5 cents per pound, under section 501 of said act of 1916. 
 
 Group III of section 500 reads as f ollow^s : 
 
 Group III. All colors, dyes, or stains, whether soluble or not in water, color 
 acids, color bases, color -lakes, photographic chemicals, medicinals, flavors, syn- 
 water or oil or with solutions other than oil, not specially i)rovided for in this 
 title, when obtained, derived, or manufactured in whole or in part from any of 
 the products provided for in Groups I and II, natural alizarin and indigo, and 
 colors, dyes, or color lakes obtained, deyived, or manufactured therefrom, thirty 
 per centum ad valorem. 
 
 The first clause of section 501 reads as follows : 
 
 Sec. 501. That on and after the day following the passage of this act, in ad- 
 dition to the duties provided in section five hundred, there shall be levied, col- 
 
68 
 
 lected. and paid upon all articles contained in Group II a special duty of 2i 
 cents per pound, and upon all articles contained in Group III (except natural 
 and synthetic alizarin, and dyes obtained from alizarin, antliracene, and car- 
 bazol; natural and synthetic indigo and all idigoids, whether or not obtained 
 from indigo ; and medicinals and flavors) a special duty of 5 cents per pound. 
 
 Paragraph 63 of the act of 1913, under which the importers claim, 
 
 reads as follows : 
 
 63. Enamel paints, and all paints, colors, pignients, stains, crayons, including 
 charcoal crayons or fusains, smalts, and frostings, and all ceramic and glss 
 fluxes, glazes, enamels, and colors, whether crude, dry, mixed, or ground with 
 water or oil or with solutions other than oil, not specially provided for in this 
 section, 15 per centum ad valorem, all paints, colors, and pigments commonly 
 known as artists' paints or colors, whether in tubes, pans, cakes, or other forms, 
 20 per centum ad valorem ; all color lakes, whether dry or in pulp, not specially 
 provided for in this section, 20 per centum ad valorem. 
 
 It was in evidence that, prior to the passage of the act of September 
 8. 1916, the merchandise in question was classified under paragraph 
 63 of the act of 1913, under which the importers now claim. 
 
 The portion of the act of 1916 dealing with the tariff bears the 
 heading " Title V. — Dyestuffs," and the repealing clause is contained 
 in section 502, and reads as follows: 
 
 502. That paragraphs twenty, twenty-one, twenty-two, and twenty-three and 
 the words " salicvlic acid " in paragraph one of Schedule A of section one of 
 an act entitled "An act to reduce tariff duties and to provide revenue for the 
 Government, and for other purposes," approved October third, nineteen hundred 
 and thirteen, and paragraphs three hundred and ninety-four, four hundred 
 and fifty-two, and five luindred and fourteen, and the words "carbolic" and 
 " phthalic," in paragraph three hundred and eighty-seven of the " free list " 
 of section one of said act, and so much of said act or any existing law or parts 
 of law as may be inconsistent with this title are hereby repealed. 
 
 The importers claim that, there being nothing express in the act 
 about paints, colors, or pigments, nor any reference to any of the 
 other articles named in paragraph 63 of the act of 1913, nor to the 
 paragraph itself, it is plain Congress intended to repeal the coal-tar 
 paragraphs of the tariff act of 1913, and to admit free of duty coal- 
 tar crudes and to levy duty upon coal-tar intermediates and coal-tar 
 colors and certain acids oiily. Further, that it would be a repeal by 
 implication to construe the language found at the end of section 502 
 of the act of 1916 as intended to repeal the provisions of paragraph 63. 
 
 The importers further contend that there is nothing mconsistent 
 or repugnant between the new act and paragraph 63, the new act 
 dealing with the coal-tar colors and dyes, whereas paragraph 63 ot 
 the tariff act embraces paints, colors, and pigments, which, they clami, 
 are an entirely different class. n ^i . xi 
 
 The GoA-ernment's counsel, on the other hand, contends that the 
 act of 1016 does refer to " colors," which are likewise mentioned in 
 paragraph 63. and enumerates " other articles named in paragraph 
 63," notably "stains" and "color lakes," and that these latter arti- 
 cle's are mentioned in both Group II and Group III of section 500 of 
 the act of 1916, and that Groups II and III enumerate "photo- 
 graphic chemicals," " medicinals," and " flavors." 
 
 This, he claims, shows an intention on the part of the Congress 
 by the lan<yuaire of the act of 1916 to invade not only the so-called 
 coal-tar paragraphs of the act of 1913, but a number of other portions, 
 =!uch as paragraphs 5. 16, and 17, which provide for chemical and 
 medicinal compounds, and paragraph 49 which provides in part for 
 
69 
 
 " da voring extracts * * * and all natural or synthetic odorifer- 
 ous or aromatic sub^ances." 
 
 Much can be said for both these contentions as affecting the general 
 scope and purposes of the act. 
 
 A subject matter such' as this, having the complicated nomencla- 
 ture of the coal-tar hydrocarbons, renders it difficult to formulate a 
 tariff policy levying a proper tax upon the crudes, intermediates, and 
 advanced products of this character. This fact might explain why 
 only the so-called coal-tar paragraphs are dealt with in the repealing 
 clause in addition to the repeal of the words " salicylic acid," " car- 
 bolic," and " phthalic " in the acid paragraphs, and in the specific 
 repeal of the indigo and alizarin paragraphs of the free list. The 
 draftsman adopted this form either trusting to the possible effect of a 
 general blanket phrase at the end repealing " so much of said act or 
 any existing law or parts thereof as may be inconsistent with this 
 title." Or, on the other hand, by this general phrase, abandoning an 
 effort to go into any, other paragraphs of the act of 1913 and take out 
 particular subjects. 
 
 The cases of Movius v. Arthur (95 U. S., 144) and Arthur v. Lahey 
 (96 U. S., 112) tend to support the view that a general phrase repeal- 
 ing inconsistent parts of existing law would have no further effect 
 than would the inconsistency itself, and would operate no further 
 than an implied repeal. 
 
 On the other hand, the extreme difficulty of making an express 
 enumeration which would segregate out of a tariff act the limitless 
 number of compounds of carbon treated of in chemistry under the 
 head of coal-tar products, might indicate a purpose in such general 
 repealing clause of much wider scope than ordinarily attaches thereto. 
 
 Again, the fact that the limiting expression " provided for in the 
 paragraphs of the act of October 3, 1913, which are hereinafter spe- 
 cifically repealed by section 502 " as affecting the preceding enunieret- 
 tion, appears at the bottom of Group II, and onlj^ there, increases the 
 difficulty of laying down a general rule which would cover the con- 
 gressional purpose in enacting the act of September 8, 1916. 
 
 But it is unnecessary' in this case to determine such general purpose, 
 because if we assume that the general repealing clause " so much of 
 said act or any existing law or parts of laws as ma}' be inconsistent 
 with this title are hereby repealed," does nothing more than add the 
 new act to the old, so that the two shall be construed together as 
 part and parcel of the same enactment, the importers' claim that 
 the goods should be classified mider the provision of the act of 1913 
 would still be untenable. 
 
 For some purpose, not certainlj'- determinable from the terms of 
 the act itself, perhaps- because a coal-tar indigoid or compound of 
 alizarin is difficult to distinguish from the natural derivatives thereof, 
 natural indigo and natural alizarin " and colors, dyes, or color lakes 
 obtained, derived, or manufactured therefrom " are included in this 
 act, which deals primarily with coal-tar products. In thus including 
 them the Congress has used language so distinct and specific that 
 without reference to the general purposes of the act or a determination 
 of the general effect of the repealing clause we may come to a conclu- 
 sion in this case upon the particular subject matter before us. 
 
70 
 
 It seems clear an expression coverini^ a color obtained, derived, dr 
 manufactured from natural indigo (last clause of Group III) is more 
 specific than the expression in paragraph 63 of the act of 1913, " all 
 paints, colors, and pigments, commonly known as artists' paints and 
 colors, whether in tubes, pans, cakes, or other forms." And, secondly, 
 that an expression which includes " color lakes " obtained, derived, 
 or manufactured from natural alizarin is likewise more specific than 
 the provision in paragraph 63 for " all color lakes, whether dry or in 
 pulp, not specially provided for in this section," or the expression 
 covering " artists' paints or colors " just quoted. While the language 
 " colors derived from natural alizarin or indigo " includes colors that 
 are not artists' colors, and is, therefore, less specific as to the use than 
 the provision of paragraph 63, it is clearly so much more specific as 
 to the material indigo (or alizarin) as compared with artists' colors 
 made from all sorts of materials that, on the whole, it must necessarily 
 be considered the narrower provision, showing a congressional intent 
 to tax these indigo and alizarin artists' colors at the higher rates pre- 
 scribed by the new act. 
 
 There is no question in this case concerning the additional specific 
 duty of 5 cents per pound upon the indigo compounds in question, for 
 under the form of the classification it is not claimed h^ the Govern- 
 ment, and, therefore, it is not before us for decision, as to whether 
 or not the 5 cents per pound provision applies. The collector has, 
 however, assessed a special duty of 5 cents per pound under section 
 501 upon the alizarin lakes, and in the absence of testimony tending 
 to show that the' substance here involved, although an artists' color,, 
 is technically a dye (alizarin dyes being exempt from the additional 5 
 cents a pound), we must sustain the classification in that respect upon 
 the record now before us. 
 
 Judgment is rendered in favor of the Government, overruling the 
 
 protest. 
 
 Befoee Board 1, January 28, 1918. 
 
 No. 41779.— Protest 842787 of G. A. & E. Meyer (New York). 
 
 Paint Boxes — Color Lakes. — Paint boxes, classified as toys at 35 
 per cent ad valorem under paragraph 312, tariff act of 1913, are 
 claimed dutiable as artists' colors at 20 per cent under paragraph 63. 
 Rose madder, classified as a coal-tar color lake at 30 per cent ad 
 valorem and 5 cents per pound under the act of September 8, 1916, 
 is claimed dutiable as a color lake at 20 per cent under paragraph 63, 
 tariff act of 1913. ^ 
 
 Opinion by Sullfvax, G. A. The paint boxes in question were held 
 dutiable as artists' colors and the rose madder as a color lake at 20 
 per cent ad valorem under paragraph 63. 
 
 (T. D. 37652— G. A. 8170.) 
 Fustin. 
 
 The broad language of Group III. section 500, act of September 8. 1916, cover- 
 ing all colors, dyes, and stains, " not otherwise provided for in this title, 
 when obtained, derived, or manufactured in whole or in part from any of 
 the products provided for in Groups I and II," requires classification of 
 fustin (a compound of fustic extract and about 3* per cent of diazo ben- 
 zine) under that act, because the diazo benzine therein is a product of coal 
 
71 
 
 t;ii- aiiioiif;- rliose proviiled for in Gnuips I and II, the words "'in part" 
 removing anv question as to tbe amount of diazo l)enzine discussed in the 
 Ross case, G. A. 8041 0)2 Treas. Dec, 310) and the case of Innis. Speiden 
 & Co.. G. A. 7611 (2T Treas. Dec, 2SG). The claim under paragraph 30 
 act of 1913, as an extract of vegetable origin is therefore overruled. 
 
 United States General Appraisers, New York, May 24, 1918. 
 
 In the matter of protest 848116 of Innis, Speiden & Co. against the assessment of duty by 
 
 the collector of customs at the port of New York. 
 [AfRrmod.] 
 
 Strauss tt- Hedges {Jacob L. KUngaman of counsel) for the importers. 
 Bert Hanson, Assistant Attorney General {Harry M. Farrell, special at- 
 torney), for the United States. 
 
 Before Board 1 (McCr-ULLAND, Sulliva.x, and Buowx, General Appraisers). 
 
 Browx, General Appraiser: This case was brought by protest under 
 the statutory customs procedure to dctoruiinc the qucaticn of whether 
 certain fustin, a compound of fustic extract and diazo benzine, was 
 properly classified by the collector at 30 per cent ad valorem and 5 
 cents per pound under sections 500 and 501, Group III, Title V, of 
 the act of September 8, 1916; or whether it is, as claimed by the 
 importers, more specifically provided for under paragraph 30 of the 
 act of 1913 at three-eighths of 1 cent per pound as an extract of 
 vegetable origin suitable for dyeing, coloring, or staining. 
 
 The record shows that diazo benzine is a coal-tar product and 
 constitutes 3^ per cent of the compound, and that the fustin in ques- 
 tion is of the" same character as the merchandise under consideration 
 in the case of W. A. Boss & Bro., G. A. 8041 (32 Treas. Dec, 310), 
 the record in which case is incorporated herein as part hereof. 
 
 It appears from the record in the incorporated case that diazo 
 benzine or diazo benzine sulphide is a coal-tar product. 
 
 Section 500, Group I, after enumerating a number of substances, 
 covers "all other products that are found naturally in coal t:ir, 
 whether produced or obtained from coal tar or other source, and not 
 otherwise specially provided for in this title," and Group III provides 
 for a 30 per cent duty on " all colors, dyes, or stains, * * * not 
 otherwise specially provided for in this title, when obtained, derived, 
 or manufactured in whole or in part from any of the products pro- 
 vided for in Groups I and II." 
 
 The paragraph under which the importers claim reads as follows : 
 
 30. Extracts and decoctions of nutgalls, Persian berries, sumac, logwood, and 
 other dyewoods, and all extracts of vegetable origin suitable for dyeing, color- 
 ing, or staining, not specially provided for in this section; all the foregoing 
 not' containing alcohol and not medicinal, three-eights of 1 cent per pound. 
 
 As diazo benzine is a product of coal tar, we hold that the fustin 
 here involved is a color ov dye obtained, derived, or maniifactured in 
 part from such- coal-tar product, and therefore comes within the terms 
 of Groups I and III, act of 1916, and also within the provision of 
 section 501 which levies an additional duty of 5 cents per pound 
 " upon all articles contained in Group III (except natural and syn- 
 thetic alizarin and dyes obtained from alizarin, anthracene, and car- 
 bozol ; natural and synthetic indigo and all indigoids. whether or not 
 obtained from indigo: and medicinals and flavors)." 
 
72 
 
 The insertion of the words " in part " eliminates the question of 
 quantity considered in G. A. 8041 (32 Treas. Dec., 310), and while it 
 is true that the larger percentage of the compound is clearly an 
 extract of vegetable origin suitable for dyeing, coloring, or staining, 
 nevertheless, as the new act covers any color, dye, or stain manu- 
 factured in part from a coal-tar product, the provisions of the act of 
 1916 must be held to be more specific than the provision for extracts 
 of vegetable origin. 
 
 The protest will therefore be overruled. 
 
 Befoee Boaed 1, JIay 29, 1918. 
 No. 42236.— Protests 811270, etc., and 850209 of A. de Ronde & Co. (New York). 
 
 Bleachers' Tint — Coal-Tar Colors. — Bleachers' tint, classified as 
 a coal-tar color under the act of 1916, was claimed dutiable as a non- 
 enumerated manufactured article at 15 per cent under paragraph 885. 
 
 Opinions by Brown, G. A. Bleachers' tint was held dutiable 
 under paragraph 385. Abstract 33757 followed. 
 
 (T. D. 37661.) 
 Homotropine hyclrobromide — Coal-tar mediGinals. 
 
 Hoinotropine hydrobromide and similar medicinal preparations composed in 
 part of coal tar dutiable at the rate of 30 per cent ad valorem under Group 
 HI, section'500, Title Y, act of September 8. 1916. 
 
 Treasury Department, June 4, 1918. 
 
 Sir : The department refers to your letter of the 28th ultimo and 
 other correspondence relative to the proposed change in practice in 
 the classification of homotropine hydrobromide and other similar 
 medicinal preparations composed in part of coal-tar products, though 
 not in chief value of such products. 
 
 It appears that it has been the practice to assess such articles with 
 duty as medicinal preparations under the tariff act of 1913 under 
 either paragraph 5 or 17, according to the form of packing, and not 
 to classify medicinals under the act of September 8. 1916, unless in 
 chief value of coal tar. 
 
 The composition of homotropine hydrobromide is as follows: 
 Tropine, 39.35 per cent; mandalic acid, 37.95 per cent; hydrobromic 
 acid, 22.75 per cent. The mandalic acid constituent is prepared from 
 coal-tar products provided for in Group II, section 500, Title V, of 
 the act of September 8, 1916 (T. D. 36667 of Sept. 12, 1916). It is 
 proposed to change the classification of homotropine- hydrobromide 
 and similar medicinal preparations to medicinals dutiable at 30 per 
 cent ad valorem under Group III, section 500, Title Y, of the act of 
 September 8, 1916, under the provision thereof for "medicinals 
 * * * not specially provided for * * * when obtained, de- 
 rived, or manufactured in whole or in part from any of the products 
 provided for in Groups I and II." 
 
 The phrase " in part of " has been passed upon by the Board of 
 United States General Appraisers and the courts in various deci- 
 
73 
 
 sions— T. D. 24946, T. D. 26823, T. D. 27897. T. D. 28105. T. D. 28516, 
 and T. T>. 2S'')41 — and has been generally construed as indicpting an 
 intent to In-ing within its scope articles containing a component mak- 
 ing up only a part of the article, even if snch part is not its chief 
 component of A-aliie. The department is therefore of the opinion 
 that the provision in question of the act of September 8, 1916, includes 
 the articles in question as well as do the provisions mentioned for 
 medicinal preparations of the tariff act of 1913. It is ah;o of the 
 opinion that the said provision of the act of September 8, 1916, is 
 more specific than the provisions in question covering medicinal 
 preparations of the tariff act of 1913. (Xote T. D. 37429 of Nov. 23, 
 1917, relative to certain artists' colors.) 
 
 The department therefore concurs in the proposed change in the 
 classification, and you will be governed accordingly on merchandise 
 of the character in question imported or withdrawn from warehouse 
 30 days after the date hereof. 
 
 The following are some of the medicinals to which this ruling will 
 apply in addition to homotropine hydrobromide : Eserine salicylate, 
 theobromine salicylate, caffeine sodium benzoate, atropine salicylate, 
 bismuth subsalicylate, bismuth benzoate, bismuth borophenate, guaia- 
 col benzoate, and guaiacol salicylate. 
 
 Eespectfully, L. S. Rowe, 
 
 (104297.) Assistant Secretary. 
 
 Collector of Customs, New York. 
 
 (T. D. 37679— G. A. 8176.) 
 Creosote oil. 
 
 In the absence of evidence dealing witli the general characteristics of the sub- 
 stances mentioned in Group I of section .500 of the tariff portion of the rev- 
 enue act of 1916 to indicate a contrary intent, held, on the evidence in this 
 record, that certain creosote oil here under consideration is free of duty 
 under the eo nomine provision therefor. The provision covering " all other 
 distillates which on being subjected to distillation yield in the portion dis- 
 tilling below two hundred degrees centigrade a quantity of tar acids less 
 than five per centum of the original distillate," is not applicable to creosote 
 oil. 
 
 United States General Appraisers, New York, June 14, 1918. 
 
 In the matter of protest 826511 of A. W. Fentou, jr., against the assessment of duty by 
 the collector of customs at the port of Cleveland. 
 
 [Reversed.] 
 
 Curie, Smith & MaxxoeU {Albert MeCIelland Barnes of counsel) for the im- 
 porter. 
 
 Bert Hanson, Assistant Attorney General (CJias. D. Lawrence and Samuel 
 Isenschmid, special attorneys), for the United States. 
 
 Before Board 1 (McClelland, Sullivan, and Bkown, General Appraisers). 
 
 Broavn, General Appraiser: This case was brought under the legal 
 procedure provided by the customs administrative act to procure the 
 refund of duty claimed to have been illegally exacted by the collector 
 of customs at the port of Cleveland. The trial was had in part at 
 Cleveland and in part by continuance at New York. 
 
74 
 
 The merchandise was classified for duty as a coal-tar distillate^ 
 which on being subjected to distillation yields in the portion distilling 
 below 200° C. a quantity of tar acids equal to or more than 5 per cent 
 of the original distillate, at 15 per cent ad valorem and 2| cents per 
 pound under Group II, section 500 and section 501, of the tariff por- 
 tion of the revenue act of 1916. 
 
 The importer claims that the merchandise is creosote or dead oil, 
 and as such is specifically enumerated and provided for in Group I 
 of section 500 of said act, and is therefore free of duty. 
 
 Group I of said act, title " Free list." after enumerating a number 
 of substances of certain purity, concludes with the following : 
 
 * * * Pyridin. quinolin, toluol, xj^ol, crude coal tai', pitch of coal tar, dead 
 or creosote oil, anthracene oil, all other distillates which on being subjected to 
 distillation yield in the portion distilling below two hundred degrees centigi'ade 
 a quantity of tar acids less than five per centum of the original distillate, and all 
 other products that are found naturally in coal tar, whether produced or obtained 
 from coal tar or other source, and not otherwise specially provided for in this 
 title, shall be exempt from duty. 
 
 The local appraiser, in claiming that the merchandise is not free 
 of duty, asserts that the clause appearing in Group I of section 500, 
 reading " all other distillates which on being subjected to distillation 
 yield in the portion distilling below two hundred degrees centigrade 
 a quantity of tar acids less than five per centum of the original dis- 
 tillate," applies to creosote oil and all the other articles specifically 
 mentioned in Group I, and as the record shows that the tar acids 
 here distilling under 200° C. amounted to more than 5 per cent, 
 claims that the Congress intended to place duty on this form of 
 creosote oil. 
 
 But it seems to us that the " all other distillates " referred to mean 
 distillates not specially mentioned by name, and that creosote oil was 
 intended to be made free, irrespective of the limitation referred to. 
 This seems to be the natural meaning of the words as used by the 
 Congress, and there is nothing in the evidence in this record which 
 would indicate a contrary intention. 
 
 Therefore, on the record now before us, we hold the merchandise 
 in question free of duty under the free-list provision, Group I of 
 section 500 of the act of 1916. 
 
 Before Board 1, July 29, 1918. 
 No. 42413.— Protest 817341 of G. A. & E. Meyer (New York). 
 
 • Coal-Tar Colors — Tuscan Eed. — Merchandise invoiced as " Tus- 
 can red," returned as a coal-tar color lake, and classified at 30 per 
 cent ad valorem plus 5 cents per pound under the act of September 8, 
 1916, is claimed dutiable at 20 per cent under paragraph 63, tariff act 
 of 1913, as color lakes. 
 
 Opinion by Brown, G. A. The merchandise was found to be the 
 same as that the subject of decision in Abstract 40363, and following 
 that decision it was held properly classified at 30 per cent ad valorem 
 plus 5 cents per pound under section 500 (Group III) and section 
 501 of Title V of the act of September 8, 1916. 
 
10 
 
 (T. D. 37740— G. A. 8192.) 
 Oresol. 
 
 Considoriiis only the comnion Tiicanins of (he words of (he statute, certain mer- 
 chandise consisting of more than 5 per cent of phenol, more than 50 per 
 cent of cresols, and more than 5 per cent of tar acids distilling below 200° 
 C. is free of duty under Group I. act of 1916, as cresol, and not dutiable 
 under Group II of said act— Case of Fenton, jr., G. A. 8176 (T. D. 37679), 
 followed. 
 
 United States General Appraisers, New York, August 9, 1918. 
 
 In the matter of protests 810471, etc., of Wm. A. Foster & Co., et al. ajrainst the assess- 
 ment of duty by the collector of customs at the port of New York. 
 
 Reversed. 
 
 Brooks c(- Brooks (Frederick 11'. Brooks, /r., of counsel) for the importers. 
 Bert Hanson, Assistant Attorney General {Harry M. Farrell, special attor- 
 ney), for the United States. 
 
 Before Board 1 (McClelland, Sullivan, and Bkown, General Appraisers), 
 
 Brown, General Appraiser : This case was brought under the legal 
 procedure provided by the customs. administrative act to procure the 
 refund of dut}^ claimed to have been illegally exacted by the col- 
 lector of customs at the port of Xew York. 
 
 The merchandise was classified for dutj- as a coal-tar distillate, 
 \yhi(h, on being subjected to distillation, yields in the portion dis- 
 tilling below 200° C. a quantity of tar acids equal to or more thun 
 5 per cent of the original distillate, at 15 per cent ad valorem and 
 2| cents per pound under Group II, section 500 and section 501, of 
 the tariff portion of the revenue act of 1916, 
 
 The importers claim the merchandise is free of duty as cresol, 
 which is specifically named in Group I, section 500, of the act of 
 1916, the free-list portion. Group I also admits free of duty meta- 
 cresol having a purity of less than 90 per cent, orthocresol having a 
 purity of less than 90 per cent, and paracresol having a purity of 
 less than 90 per cent. 
 
 The dutiable portion of the same act taxes phenol, metacresol 
 having a purity of 90 per cent or more, orthocresol having a purity 
 of 90 per cent or more, and paracresol having a purity of 90 per 
 cent or more. 
 
 The report of the Government chemist shows the composition of 
 the article in dispute to be about as follows : 
 
 Tar acids containino: more than 5 per cent of phenol, more than 50 per cent 
 of cresols, and more than 5 per cent of tar acids distilling below 200° C. 
 
 One of the samples runs as high as 12.6 per cent " phenol " and 
 two under 5 per cent. 
 
 The intermediate dutiable list. Group II, also contains a provision 
 taxing coal-tar distillates not otherwise provided for which below 
 200" C. distill a quantity of tar acids equal to or more than 5 per cent 
 of the original distillate. If the sub.stance here involved was not 
 specifically named it would come under the latter provision and 
 would be dutiable as classified. The importers claim, however, that 
 
76 
 
 it is specifically enumerated as cresol, and that the board having 
 decided in the case of A. W. Fenton, jr., G. A. 8176 (T. D. 37679), 
 that the clause relating to 5 per cent of tar acids does not apply to 
 anything specially enumerated, therefore this merchandise is free of 
 duty under Group I as cresol. 
 
 The record is voluminous. The importers put on the stand a 
 number of commercial witness dealing in the product who testified 
 that the substance here involved is known in the trade as cresol, 
 crysilic acid, or liquid crude carbolic acid, said terms being inter- 
 changeable, and that this substance is so bought and sold all over 
 the United States. 
 
 The Government in rebuttal introduced several witnesses, one of 
 whom stated that he only dealt with cresol U. S. P. (that is, of the 
 standard of purity mentioned in the United States Pharmacopoeia) 
 and testified that the term " cresol " was limited to cresol U. S. P. ; 
 and a second witness who testified that when the trade used the term 
 " cresol " it meant cresol U. S. P., and that crude impure cresols were 
 sold by his firm only under designated numbers as, for instance, 
 cresol No. 5. The Government also introduced two letters tending 
 to show that one witness for the importers, who was a chemist, had 
 made declarations to the effect that cresol alwa^'s meant cresol 
 U. S. P., and that another witness, one of the importers, the taxation 
 of whose goods is in issue, made a similar declaration. 
 
 Assuming, without deciding, that this produces a sufficient conflict 
 in the trade testimony to prevent the establishment of a custom by 
 way of trade designation which would be definite, uniform, and gen- 
 eral throughout the United States, we think that the common mean- 
 ing of the terms used as shown by the dictionary definitions and 
 other literature on the subject establishes that the three terms, cresol, 
 cres^dic acid, and liquid carbolic acid, are sjmonymous. 
 
 Thorpe's Dictionarj^ of Applied Chemistry (vol. 2, p. 165) reads: 
 
 CresyUc acid. — The noncrystallizable, higher boiling portion of the phenols 
 obtained in the purificatiou of phenol (q. v.) is, after redistillation, known 
 commercially ns cresylic acid or liquid carholic acid. It is a colorless, oily, 
 refractive liquid, does not solidify at 80°, has a specfic gravity of 1.044, and 
 consists of 40 per cent metacresol, 35 per cent orthoc-resol, and 25 per cent para- 
 cresol. (Schulze, Ber., 1887, 410.) (Italics ours.) 
 
 The same author, in volume 1 of the same work, under the head of 
 "Carbolic acid. phe7'iol" in describing some of the methods of obtain- 
 ing crude carbolic acid (from which the pure carbolic acid is after- 
 wards obtained) says near the bottom of the first column on page 
 657: 
 
 The crude carbolic thus obtained contains, besides phenol (carbolic acid), 
 about 14 to 15 per cent of water and variable quantities of cresylic acid. It 
 occurs in commerce in three qualities, known as 75's. 60's, and 50"s crude car- 
 bolic acid, and its value is determined by " Lowe's " test. 
 
 (This test being the measure of the quality of the carbolic acid.) 
 
 And later, in describing the process of obtaining the pure carbolic 
 
 acid from the crude carbolic acid, concludes with this statement: 
 
 The liquid portion is either sold as liquid carbolic acid or is worked up again 
 with the next batch. The drained crystals are treated with a small quantity of 
 concentrated sulphuric acid and potassium dichromate and redistilled, when 
 " pure " crystallized carbolic acid of commerce is obtained. In some cases the 
 separation of the last ti-aces'of cresylic acid is effected by adding a small 
 quantity of water, and the mixture is cooled, when a hydrate of carbolic acid 
 
i i 
 
 crj'i^tallizes out: this is separated from tlie liquid portion, whicli contains tlie 
 cresjiie acid, and tlie crystals are redistilled. 
 The Century Dictionary, 1913 (Vol. II, p. 1346), reads: 
 
 Crcsol.—'nxQ scleral iiauio of the three isomeric phenols of the composition 
 CtHsO, occurring in coal- and wood- tar. Two are crystilliue solids and one a 
 liquid. Also crcsijlic acid and cressol. 
 
 Crcsijlic—Ot or pertaining to cresyl— Cresylic acid, cresylic alcohol, hydrate 
 of cresyl, various names lor cresol, C-HsO, a colorless liquid found in coal-tar 
 creosote and in the tar from beech-wood and fir-wood. Homologous with phenol 
 or carbolic acid. 
 
 The Standard Dictionary, 1910 (Vol. I, p. 439), reads: 
 
 CresoL—Js.ny one of three isomeric crystalline (CiHsO) obtained by the de- 
 structive distiUntion of coal, beech-wood, and pine-wood. Called also cresylic 
 acid, methyl phenol, oxy toluene. 
 
 Cresylic. — Of or derived from cresyl— Cresylic acid, same as cresol. 
 
 Moreover, in the appeal of Schultz (94 Fed., 820), where an article 
 which, as appears from the findings of facts in the opinion of General 
 Appraiser Tichenor below, was of similar character, although the 
 issue of law was entirely different, the terms "crude carbolic acid" 
 and " cresylic acid " seemed to be used interchangeably. And in 
 Schoellkopf, Hartford & Maclagan v. United States (94 Fed., 640) 
 an article somewhat similar in composition was conceded to be com- 
 mercially knoAvn as crude carbolic acid. 
 
 While the eighth edition of the United States Pharmacopoeia and 
 tlie 1907 edition of the United States Dispensatory described cresol 
 as free from phenol, we take such definition as referring to the pure 
 hieli-grade medicinal form. ]Moreover, in the ninth edition of the 
 Pharmacopoeia of September 1, 1916. the statement "free from 
 plienol " is omitted. 
 
 We therefore hold that Congress in using the term " cresol " gen- 
 erally without limitation as to purity, coupled with the three other 
 terms, ortho, meta, and para cresol when not more than 90 per cent 
 pure, intended to admit this article free of duty and did not intend 
 to change the law and tax these impure cresols, all of which, to- 
 gether witli the U. S. P. variety, under the previous departmental 
 practice under the act of 1913. had been admitted free. See T. D. 
 35667. 
 
 And there is nothing in the language of the act which would indi- 
 cate that the presence of more than 5 per cent (running in some of 
 the analyses to about 12.6) of phenol would produce a different result. 
 Although it is clear that phenol itself is to be taxed under the new act 
 the presence of this small percentage of phenol would not, in our 
 opinion, make the substance here involved taxable as " phenol." 
 
 The protests claiming free entry are therefore sustained. 
 
 Befoke Board 1, August 1G, 1918. 
 No. 42464.— Protest 849267 of J. W. Coulston & Co. (New York). 
 Tuscan Red — ^Protest Claims. 
 
 Brown, General Appraiser: The record here shows that the mer- 
 chandise, known as Tuscan red, consists of a coal-tar color lake com- 
 posed of oxide of iron containing about 4 per cent of aniline color. 
 It was classified as a coal-tar color lake at 30 per cent ad valorem 
 
7^ 
 
 and 5 cents per pound under section 500 (Group III) and section 501 
 of Title V, act of September 8, 1916. 
 
 In a memorandum filed by him the protestant claims that the mer- 
 chandise is dutiable at 10 per cent as oxide of iron, and refers to 
 certain analyses supplied by the shippers, claiming that said analyses 
 do not indicate an aniline color nor a color lake, and argues that it 
 does not possess the characteristics of a color lake and is not used as 
 a lake. 
 
 This issue, however, is not raised by the protest, no such claim 
 being made therein. Benjamin Iron & Steel Co. v. United States 
 (2 C. A. E., 159; 20 Treas. Dec, 1259). 
 
 To tlie claims of the protest the importer must be confined in a proceeding to 
 recover duties whicli he alleges have been unlawfuUv imposed and exacted. 
 Davies v. Arthur (7 Fed. Cas., 43; affirmed in 9G U. S., 140). 
 
 Neither can the importer be permitted to amend his protest after the time 
 provided by law for making it has expired. In re Sherman (49 Fed., 224; 
 affirmed in 55 Fed., 276). 
 
 It is also necessary for the importer, after protest, to establish by 
 competent proof before the board the correctness of his claim. 
 Claims made in his protest or in his brief do not themselves have the 
 force or effect of evidence. United States v. Hogan (5 C. A. E., 1; 
 25 Treas. Dec, 657). And ex parte affidavits are not competent 
 evidence. United States v. Freese Co. (4 C. A. E., 271; 2i Treas. 
 Dec 889). 
 
 The claim in the protest reads : 
 
 We desire reliquidation under section 500, Group III (3) as colors manufac- 
 tured in whole or in part of products provided for in Group I at 30 per cent 
 ad valorem, as the aniline content (4 per cent) of these goods belongs to the 
 naphthalene class, which as shown under Group I is on the free list. 
 
 The merchandise, on the record before us, being a color lake manu- 
 factured in part from a coal-tar product provided for in either Group 
 I or Group II (sec 500). act of 1916, falls within the provision of 
 Group III for "color lakes * * * when * * * manufac- 
 tured in whole or in part from any of the products provided for in 
 Groups I and II." and is also subject to the special duty of 5 cents 
 per pound prescribed by the provision of section 501 " upon all arti- 
 cles mentioned in Group III " with certain specified exceptions. 
 
 In view of the expression in Group III, " manufactured in part,'" 
 it is unnecessary to discuss what percentage of coal-tar product is 
 used in making the colors, color lakes, or other articles x^rovided 
 for therein. Note Abstract 42413 covering somewhat similar 
 merchandise. 
 
 For the above reasons the protest is overruled. 
 
 Befoke Boaed 1, August 16, 1918. 
 
 No. 42465.— Protests 826475, etc., of Favor, Ruhl & Co. (New York). 
 
 Artists' Colors. — Artists' colors consisting of coal tar or alizarin 
 lakes put up in tubes, classified under section 500, Group III, and 
 section 501, act of September 8, 1916, are claimed dutiable as artists' 
 colors or color lakes at 20 per cent under paragraph 63, tariif act 
 of 1913. 
 
79 
 
 Opinion by Browx, G. A. On the authority oi G. A. 8110 (T. D. 
 37429) the artists' colors in question ■s^•cre held properly classified 
 under the act of September 8. 191G. 
 
 Before Boakd 1, August 1G, 193 S. 
 No. 42466.— Protest S1S020 of D. C. Andrews & Co. (New York). 
 
 MoxoMET — PHOTOGKArHixG Chemicals. — " MonoiTiet," classified 
 as a photographic chemical manufactured from coal tar at 30 per 
 cent ad valorem plus 5 cents per pound under the provisions of 
 sections 500 and 501, Group III, act of September 8, 1916, is claimed 
 more specifically provided for as a chemical compound at 15 per cent 
 under paragraph 5, tariff act of 1913. 
 
 Opinion by Browx, General Appraiser. The monomet in question 
 was found to be a chemical compound derived from coal tar and that 
 it is used for developing photographs. It was held properly classi- 
 fied as a photographic chemical under the act of September 8, 1916. 
 
 (T. D. 37790— G. A. 8197.) 
 Na'phthdleiie. 
 
 1. The ascertainment of wlietlier naphtbaleue falls within the provisions of sec- 
 
 tion 500. Group I or Group II. of tlie act of September S. 1916, requil'es an 
 accurate scientific test as to tlie solidifying point, and if it has a solidifying 
 point of 79° C. or more, it is dutiable ;is provided therein. 
 
 2. The tests to ascertain such fact are strictly scientific, as only by such methods 
 
 c;in the true solidifying point be known. 
 
 3. In this case the instruments used and the metbod piirsued by tbe Government 
 
 analyst conform to the scientific process necessary to accurately ascertain 
 the solidifying point. 
 
 United States General Appraisers, New York, October 9, 1918. 
 
 In the matter of protest 848787 of F. B. Vandogrift & Co. against the assessment of duty 
 by the collector of customs at the port of Philadelphia. 
 
 [Affirmed.] 
 
 Peter Hachctt for the importers. 
 
 Bert Hanson, Assistant Attorney General {Thomas F. TumiiUi/, special attor- 
 ney), for the United States. 
 
 Before Board 1 (McCi^lland, Sullivan, and Brown, General Appraisers; 
 Bkown, G. a., concurring). 
 
 SuLLivAx, General Appraiser: The merchandise involved in this 
 protest consists of naphthalene. It was assessed with duty at 15 
 per cent ad valorem and 2^ cents per pound under the provisions 
 therefor in sections 500 and 501, Group II, act of September 8. 1916. 
 It is contended by the protestants that the merchandise is free of 
 duty under Group I of the same act. 
 
 This Avas a Philadelphia importation, and the fact at issue was 
 whether or not the naphthalene under consideration had a solidif}'- 
 ing point over or under 79° C. Three experts testified as to the 
 degree at which it solidified. On the part of the protestants Mr, Mor- 
 
80 
 
 rison placed the solidifying point at 78.95° and Mr. Carlitz at 76.40°. 
 Mr. Roberts, the Government analyst, placed the solidifying point 
 at 79.1° C. To arrive at the weight to be given to these findings 
 requires careful examination of the testimony. It should be kept in 
 mind that the merchandise consists of dry flakes, and to ascertain 
 the solidifying point requires that these flakes be reduced to a 
 liquid. 
 Mr. Morrison's test is described in his testimony as follows : 
 
 * * * Melt the material In tlie tube ; suspend a thermometer in it and in- 
 close in another vessel to get the air away ; stir it until the thermometer no 
 longer goes down — is stationary ; and then wait for it to rise ; it rises a tenth, 
 or two or three tenths, as the case may be; and that is what is called the 
 solidifying point. We call it the titer. 
 
 He claims that this method is the usual and customary one for 
 ascertainins the solidifying point in the trade and commerce of the 
 country, but states it is used principally in determining the value 
 of fats. In arriving at the solidifj^ing point his thermometer is not 
 completely submerged. He states: 
 
 I had this thermometer standardized at a submersion of 50 ; I had it sub- 
 merged to the 50. 
 
 ^ ****** * 
 
 Q The remainder of it was exposed? — A. Yes. 
 
 Q Did you ever use a test where the thermometer is entirely submerged? 
 Did you ever see it? — A. I never heard of it; they don't do it commercially. 
 
 Mr. Carlitz used an entirely different method, but claims it would 
 produce the same result as the method used by Mr. Morrison. As to 
 his method he testifies : 
 
 I took a capillary tube, sealed at one end, and introduced the previously dried 
 and finely ground naphthalene to a depth of about a quarter of an inch or a 
 little less and that capillarv was attached to a thermometer by means of 
 a platinum wire, and both of those were immersed in sulphuric acid con- 
 tained in a beaker. I tried the experiment in several forms. This is the form, 
 as I recall I ui^ed on which the report was based. Now, then, I heated the 
 sulphuric acid gentlv, with the stand, stirring until the material melted, and 
 then I removed the"^ flame and continued my stirring and carefully observed 
 the naphthalene until it solidified, and took that as the solidifying point and 
 reported that point. 
 
 He stated that the method used by Mr. Morrison as outlined was 
 more applicable to fats, but he believed the result was practically 
 the same. He further stated that the naphthalene was placed in a 
 small capillarv attached to a thermometer: that he stirred the 
 liquid, but not the naphthalene ; that the thermometer was stationary ; 
 and that there would not be any supercooling in his method. 
 
 His testimony then continues as follows : 
 
 Q How much naphthalene did you have?— A. A depth of a quarter of an inch. 
 
 Q. What weight?— A. The weight was very, very small; I dare say perhaps a 
 tenth of a gram. 
 
 Mr. Roberts, the Government analyst, described the method used 
 by him as follows : ^ 
 
 That test was a test for the solidifying point of the sample ; after being well 
 mixed as received— vou are refeiTing now, I take it, to the mark JOR— this 
 sample tested by me 79.1° C. * * * The sample was thoroughly mixed; in- 
 troduced into the inner tube of an apparatus known as Roih melting point 
 apparatus, which consists of a long, narrow test tube about 10 to 12 inches 
 
81 
 
 Ions antl five-eighths to three-quarters of an inch in diameter. All but the 
 upper inch (approximately an inch of it) is surrounded by a larger glass jacket, 
 some inch and a quarter in diameter, the lower part of which jacket is ex- 
 panded to a bulb slightly larger; the inner tube is open at the upper end, and 
 the jacket Is tubulated with a ground-glass opening fitted with a glass stopcock 
 adapting it to receive a jacket of water. The naphthalene is introduced in the 
 dried, solid condition into the inner tube, which I have called a test tube, to 
 suflicient depth so that as soon as it is melted it will occupy a depth of not 
 less than 3 or 4 inches in the tube, care being talvcn not to permit the melting 
 temperature to exceed a few degrees above the actual melting point of the 
 naphthalene. A thermometer of such length as to permit all of the porticm of 
 it that is used to be immersed below the upper level of the water in the water 
 jacket, and such thermometer being carefully standardized and accompanied 
 by a certificate of corrections from the United States Bureau of Standards, 
 such a thermometer is immersed so that the bulb \vill stand centrally in the 
 melted naphthalene. There is also placed in the melted naphthalene a thin 
 metal wire bent at the lower end into a ring to form to permit of stirring up 
 an up-and-down motion ; and during the entire opei-ation and observation the 
 molten naphthalene is stirred with such rod. The thermometer is observed at 
 short intervals of time, one-half minute usually, and readings are taken until 
 it reaches— until the observed temperature reaches the lowest point, rises 
 slightly and becomes constant for a period of several minutes, fi-equeutly as 
 much as 10 minutes. The observed temperature used for purpose of report is 
 that which is found at the point .where this temperature is constant. That 
 temperature is further corrected by any error that may be in the tJiermometer 
 and for errors in the exposed portions of the stem. , The, final figure thus 
 obtained is the figure reported here. ' ■ ' "" 
 
 . We set out these methods fully in order that it ma^^ be ascertained 
 ^vhich is the most accurate in determining the point at which the 
 naphthalene solidifies. 
 
 In this record the question arises, Was it not the intent of the 
 statute that the test to determine the solidifying point of the naphtha- 
 lene be a scientific one ? The statute provides, " * * * naphtha- 
 lene having a solidifying point less than 79° C, * * *." 
 
 It would seem as though in a provision of law where the question 
 as to whether merchandise should or should not be subject to duty 
 depends on the point at which it solidifies, the determination of such 
 question should be by the most accurate method possible. The nature 
 of the merchandise, and the clearness of the language used in the 
 statute leave no doubt in our mind that the method of ascertaining 
 such solidifying point should be as nearly perfect as science could 
 devise. 
 
 Admittedly the method used by Mr, Carlitz could not be followed. 
 In the first instance, his liquid always remains constant. The quan- 
 tity is extremely small. The method pursued by Mr. Morrison, by 
 reason af the fact that portions of the thermometer were exposed, 
 does not meet Avith our approval. In his testimony it is disclosed 
 that the test he made prior to the correction was 0.38 of a degree 
 higher than that reported. The test that he used is called the titer 
 test, and its merit consists in it being more expeditious than the test 
 used by the Government. The record discloses that if a portion of 
 the thermometer is exposed it will have a tendency to lower the 
 degree of the solidifying point. The method adopted by the Gov- 
 ernment analyst produced ^9.2° as the solidifying point, but as stated 
 by Mr. Roberts, in making the correction on the thermometer as pro- 
 vided by the Bureau of Standards, 0.1 was subtracted. It then left 
 the solidifying point as 79.1^.j;;f, ' ."/^ ';'^^j\ 
 
 94582—18- 6 .q^ihA 'U^ 
 
82 
 
 The following is Mr. Roberts's testimony with reference to the 
 method pursued by Mr. Morrison : 
 
 Q. Have you ever seen chemists' reports for tests similar to tlie test testified 
 to by Mr. Morrison for ttiis? — A. That is a common commercial way of taking 
 the titer test for fats. 
 
 This merchandise was not a fat, and while it may be that the titer 
 method would give fair results it would not reach as accurate a con- 
 clusion as the method pursued by Mr. Roberts. Mr. Morrison was 
 required under the laws of physics to make an allowance for the 
 emergent stem. Mr. Roberts did not have an exposed stem. His 
 thermometer was entirel}' submerged. 
 
 On being recalled, Mr. Morrison testified : 
 
 Q. In stating your method pur>;ued here and giving your test, did you make an 
 allowance for the emersion of the stem? — A. Yes, 0.38 of a degree; that is, for 
 the emergence, the part of the stem that is outside. 
 
 Q. How did you arrive at what percentage to allow? — A. I had the ther- 
 mometer tested by the Precision Thermometer Co., and they compared it with 
 the Bureau of Standards thermometer. * * * They gave me a tenth, the 
 same as the Bureau of Standards, and I made the correction for that tem- 
 perature. 
 
 Q. (By General Appraiser Brown.) Which way did you make it? — A. I sub- 
 tracted it. 
 
 Q. In other words, your own reading would have made it freeze higher than 
 the figure you reported in the testimony before? — A. Yes, sir. 
 
 Q. Wouldn't the emergent stem have made it freeze at a lower place? — A. I 
 don't know whether it was the emergence, or whether the thermometer was 
 not correct, but that is the correction to make at that temperature. 
 
 Q. You don't know whether that is a correction for the emergence?— A. I 
 just asked them to standardize it for a submergence of 50, because that is 
 what I have to use in my apparatus. 
 
 We need not go into an analysis of the phenomena of freezing, and 
 -whether or not every body under the same pressure is solidified at a 
 fixed temperature. There are certain general rules that are well 
 stated in Ganot's Physics. He states (p. 368) : 
 
 * * * Solidification or congelation is the passage of a body from the 
 liquid to the solid state. This phenomenon is expressed by the two following 
 laws: ^ , , 
 
 1. Every body under the same pressure solidifies at a fixed temperature, 
 which is the same as that of fusion. 
 
 2. From the commencement to the end of the solidification the temperature 
 ■of a liquid remains constant. 
 
 Certain bodies, more especially some of the fats, present an exception to the 
 
 first law. in so far that by repeated fusions they seem to undergo a molecular 
 
 change which alters their melting point. , ^ ,. , ^ 
 
 The second law is the consequence of the fact that the latent heat absorbed 
 
 during fusion becomes free at the moment of solidification. 
 
 The freezing point of pure water can be lowered by several degrees, if the 
 water is previously freed from air by boiling and is then kept in a perfectly 
 ; still place. * * * 
 
 It will be observed that Mr. Carlitz's method was to keep the fluid 
 
 perfectly still. On the other hand, Mr. Roberts kept it in motion. 
 
 Ganot further states: 
 
 In fact it may be cooled to —15° C, and even lower, without freezing. But 
 
 when it is agitated or comes in contact with a particle of ice, the liquid, or a 
 
 part of it, at once solidifies. 
 
 Here is the kernel of the nut. What the law contemplated is : At 
 what point does this naphthalene solidify in the ordinary way, and 
 aoes the method used by Mr. Roberts of keeping it constantly infl 
 
83 
 
 motion more accurately arrive at the solidifying point than that 
 of Mr. Carlitz or Mr. ^Morrison? 
 
 The record satisjQes us that the test applied by the Government 
 analvst more nearly arrived at the correct point of solidification than 
 either of the tests offered by the importers. 
 
 The protest is overruled, and the decision of the collector affirmed. 
 
 Bkown, General Appraiser: I concur in the result. 
 
 Bkfoke Board 1, October 9, 191S. 
 No. 42608.— Protest 85037S of Standard Forwarding Co. (New York). 
 
 Cresol. — Cresol, or cresylic acid, classified as a coal-tar distillate 
 at 15 per cent ad valorem"^ and 2^ cents per pound under Group II, 
 sections 500 and 501 of the act of 1916, is clauned free of duty as 
 creosol under Group I, section 500, of the same act. 
 
 Opinion by Browx, G. A. From an analysis of the sample it was 
 found that the merchandise contained 2.6 per cent of phenol. It 
 was held free of duty under Group I, section 500. G. A. 8192 (T. D. 
 37740) followed. 
 
 Befobe Board 1, November 21, 1918. 
 
 No. 42719. — Protests 850113, etc.. of Condensite Co. of America et al. (New 
 
 York). 
 
 Cresol. — Cresol, cresylic acid, or liquid carbolic acid, classified at 
 15 per cent ad valorem and 2^ cents per pound under Group II, sec- 
 tions 500 and 501 of the act o^f 1916, are claimed free of duty under 
 the provision for cresol in Group I, section 500, of the same act. 
 
 Opinion by Brown, G. A. The merchandise in question was found 
 to be tar acids the same as that covered by G. A. 8192 (T. D. 37740). 
 It was held free of duty under Group I, section 500. 
 
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