Permanganate of potassa, used almost exclusively as a disinfectant, was held dutiable under the provision in the act of 1861 for "all other salts and preparations of salts n. o. p. f." (Dept. Order, T. D. 1545.)

POTASSIUM.

Merchandise described as "the elementary substance known as potassium, the metallic base of potash," was held dutiable as "metal, unwrought." (Appeal of Contanseau Rapid Foreign Express Co., T. D. 9324.)

CYANIDE OF POTASSIUM.

Cyanide of potassium was held dutiable as a chemical salt not derived from coal tar under paragraph 60 of the act of 1894, and not exempt from duty as a coal-tar product or preparation under paragraph 443. (G. A. 3681, T. D. 17633.)

A mixture of cyanide of potassium and cyanide of sodium, known commercially as cyanide of potassium, was held dutiable as cyanide of potassium under paragraph 66 of the act of 1897, and not as a chemical salt, the provision being construed as not limited to the pure potassium cyanide. (G. A. 4777, T. D. 22521.)

This decision was followed under the act of 1909, notwithstanding the Government's contention that paragraph 3 of that act applied only to the pure cyanide of potassium used in medicine, as by virtue of the pure-food law the impure article is not permitted to be labeled or sold as cyanide of potassium. (Abstract 23365, T. D. 30645, followed in Abstract 23593, T. D. 30733; Abstract 24026, T. D. 30969; Abstract 24475, T. D. 31165; Abstract 24568, T. D. 31207; Abstract 27170, T. D. 32031; Abstract 30514, T. D. 32943; but not in Abstract 35678, T. D. 34468.)

An article containing 22 per cent of cyanide of potassium, 57 per cent of cyanide of sodium, and 21 per cent of other substances was held on the testimony to be commercially cyanide of potassium within paragraph 64 of the act of 1909, and therefore dutiable at 121 per cent ad valorem and not at 25 per cent under paragraph 3 as a chemical compound, mixture, or salt. (Abstract 29723, T. D. 32823; Abstract 30109, T. D. 32858; G. A. 7571, T. D. 34495; Abstract 36943, T. D. 34933.)

But a substance composed of 10 per cent cyanide of potash and the remainder cyanide of soda, classified as a chemical compound, was held not dutiable as cyanide of potassium. (Abstract 36046, T. D. 34609.)

G. A. 7571, T. D. 34495, supra, was also followed under the act of 1913. (Abstract 37164.)

CARBONATE OF POTASH.

An article consisting of carbonate, sulphate, and chloride of potassa, together with insoluble matter, containing more than 30 per cent of free potash and constituting the crude carbonate of potash, was held to be different from the black salts of commerce, which was declared to be the crude caustic potash from which the carbonate of

potash is made by one process, whereas the caustic potash of commerce is made by another process. Classification was made under the Revised Statutes as an unenumerated manufactured article. (Dept. Order, T. D. 5096.)

Merchandise described as "a species of crude potash" was held dutiable under the act of 1883 as "potash, crude," and not exempt under the provision for "aniline salts or black salts and black tares," not being known in commerce as black salts and admittedly not an aniline salt. (Appeal, T. D. 8601.)

Carbonate of potash, crude, somewhat advanced toward the condition of pearlash and not so crude or dark colored as black salts, was held exempt from duty as crude carbonate of potash under the act of 1890 and not dutiable as refined. (G. A. 1249, T. D. 12565.)

Refined carbonate of potash was held exempt from duty under the provision in paragraph 595 of the act of 1894 for "potash, crude, carbonate of, or 'black salts,"" and not dutiable as a chemical salt. The Government contended that the word "crude" in paragraph 595 qualified the phrase "carbonate of, or 'black salts,' and that the phrase "potash, crude, carbonate of, or 'black salts'" covered only one product. The Board of General Appraisers held that the said terms should be applied distributively so as to provide for crude potash, carbonate of potash, and black salts. Its view was sustained by the Circuit Court for the Southern District of New York and by the Circuit Court of Appeals for the Second Circuit. (Dept. Order, T. D. 17380, 17381; G. A. 3604, T. D. 17430; U. S. v. Giese, 78 Fed., 805, T. D. 17900; 83 Fed., 692, T. D. 18810; G. A. 4087, T. D. 19067, overruling T. D. 17027.)

BICARBONATE OF POTASH.

Bicarbonate of potash was held dutiable under the Revised Statutes as a medicinal preparation. (Dept. Order, T. D. 4117.)

Bicarbonate of potash was held dutiable as a chemical salt under paragraph 76 of the act of 1890. (G. A. 548, T. D. 11189.)

CAUSTIC POTASH.

Caustic potash, or hydrate of potash, was held not to assimilate in character and use to pearl-ash and to be dutiable as an unenumerated (Dept. Order, T. D. 3940. article under the Revised Statutes.

Compare T. D. 420, holding calcined potash or hydrate of potash similar in character and use to pearlash and dutiable accordingly.) So-called caustic potash, containing less than 50 per cent of caustic

potash or more than 10 per cent of soda,

was held dutiable under the

act of 1909 as a chemical mixture or a combination of alkalies and not exempt from duty as caustic potash. (Dept. Order, T. D. 32440.)

Caustic potash may vary in purity from 40 to 98 per cent. An article showing by chemical analysis the presence of 39.85 per cent caustic potash was held to be the commercial article sold under that name and entitled to free entry under paragraph 655 of the act of 1909. (G. A. 7468, T. D. 33509.)

NITRATE OF POTASH OR SALTPETER.

Under the law providing separately for nitrate of potash, crude, partially refined, and refined, saltpeter was held dutiable as partially refined only when actual process of refinement had taken place since the first crystallization. Otherwise than in that form the article was classified as crude or as refined according to its condition. 674 of 1870.)

SULPHATE OF POTASH.

(T. D.

Sulphate of potash, the only common use of which, either by itself or in combination with other materials, is as a manure or in the manufacture of manure, was held exempt from duty under the act of 1883 as a substance expressly used for manure and not dutiable as sulphate of potash. (Magone v. Heller, 150 U. S., 70, remanding 38 Fed., 908; Dept. Order, T. D. 17718.)

All substances, whether provided for by name or otherwise, which serve to enrich the soil were held to come within the provision in that act for substances expressly used for manure. (Schultz v. Cadwalader, 43 Fed., 290.)

BISULPHITE OF POTASH,

Bisulphite of potash, classified by the collector as a chemical salt, was held to be a combination of an acid and an alkali base and not caustic or hydrate of potash, and hence not exempt from duty under the provision for "caustic potash, or hydrate of, not including refined, in sticks or rolls," in the act of 1890. (G. A. 496, T. D. 11053.)

POTASH WATER.

Potash water, an artificial mineral water, was held not exempt from duty under the act of 1894 as similar to lemonade and soda water. (G. A. 3619, T. D. 17480.)