The merchandise in question was assessed for duty as a coal tar color or. dye, under paragraph 82, Tariff Act 1883, and was claimed to be free as an acid used for medicinal purposes, under paragraph 394 of said act This question has already been decided by the circuit court of appeals in Matheson & Co. v. U. S., 18 C. C. A. 143, 71 Fed. 394; -and, following the ruling there laid down, the decision of the board of appraisers is reversed.