Oils and Fats. 



24 



Worse adulterations which we have observed, were this time of quite a 

 different character. A sample sent to us from Marseilles, which was suspected 

 on account of its low specific gravity, was found to be adulterated with 11, 2 % 

 alcohol. This sample had the following properties : dl5° 0, 8899 ; a D— 9° 15' ; 

 total geraniol 07, 3 % ; soluble in every proportion in 80 per cent, alcohol ; the 

 dilute solution had a faint opalescence. By simply extracting with a solution 

 of common salt, the alcohol added was extracted from the oil, and consequently 

 the total content of geraniol was lowered considerably, as previously the alcohol 

 had naturally been included in the calculation of geraniol. The properties of 

 the extracted oil were as follows : dl5° 0, 8909 ; "D20° 1, 47100 : 58, % total geraniol ; 

 soluble in 0, 5 and more volumes 80 per cent, alcohol ; the dilute solution had a 

 faint opalescence. 



Of much more interest was another case where it was a question of an 

 oil which was said to have spoilt the soap in a silk factory. Whether the fault 

 was exclusively due to the oil in question Ave are unable to say, as we are not 

 acquainted with the other circumstances. But this much is certain, that the 

 examined oil was largely adulterated with lemon oil terpenes. The result of 

 the examination was as follows: dl5° 0, 8852 ; aD + ll°44'; "D20 1 , 47235 ; 29,6% 

 total geraniol ; not soluble in ten volumes 80 per cent, alcohol. For comparison 

 we also quote the values accepted as normal for Ceylon citronella oil: dl5° 

 0,900 to 0,920; to the left up to— 21°; total geraniol at least 57 %.— Semi- 

 Annual Report of Schimmel & Co., November, 1905. 



CLASSIFICATION OF COCONUT OIL IN AMERICA. 



The U. S. A. Treasury Department recently made an important discovery 

 with regard to the action of the Department of Justice upon a decision of the United 

 States Circuit Court for the district of Oregon with regard to the dutiable classifica- 

 tion of so-called cocoanut oil. The decision referred to held this product to be en- 

 titled jto free entry, but in promulgating the text of the opinion of the court the 

 Treasury Department announced that the Attorney-General would take an appeal 

 to the United States Circuit Court of Appeals. Custom officials naturally assumed 

 that such an appeal was in fact taken, and that the case was still pending in the 

 upper court, and, therefore, assessed duty on importations of cocoanut oil at several 

 ports. The Treasury Department, however, was recently informed that, after 

 thorough investigation, the Attorney-General had decided to abandon the case, and 

 it is understood that general instructions will be sent to collectors at all ports to 

 admit this product free of duty. 



The case ruled upon by the United States Circuit Court was that of the 

 United States vs. the Oriental American Company. The defendant imported 46,912 

 pounds of refined cocoanut oil, which was so classified by the customs officers, but 

 which after analysis by the United States chemist at New York was re-classified, 

 under instructions from the Secretary of the Treasury to the Board of General 

 Appraisers, as " cocoa-butter or cocoa-butterine," under paragraph 282 of the tariff 

 act of 1897. When so re-classified, the merchandise instead of being entitled to free 

 entry became liable to a duty aggregating $1,641 "92, for the recovery of which suit 

 was brought by the United States. In deciding this issue the Circuit Court, in a 

 comprehensive decision covering a variety of similar products, said, in part: — 



" Cocoa-butter is produced from the beans of the cacao or chocolate tree, the 

 word ' cocoa ' used in this connection being a corruption of the word ' cacao.' The 

 importation in question is made from the fleshy part of the cocoanut, a product of 

 the cocoa palm, All products made in imitation of cacao or cocoa-butter, and 

 adapted to its use, are classified as cocoa-butterine, and are dutiable. 



