1930 house ceiling problems

[1worrieddad]

Has anyone come across ceilings for a 1933 house that looks like it is made from a 'cardboard and tar' sandwich.
Both faces look like 'brown cardboard'? and through-out the thickness there are what looks like 'black tar' layers?
Any one with any ideas what this is? Is it asbestos??? can it be removed safely?
Any help would be appreciated.
Cheers.

 

[foxhole]

It wont be asbestos, you can always board over it if you don't want the mess of removing.