Relation of body mass index and waist-to-height ratio to cardiovascular disease risk factors in children and adolescents: the Bogalusa Heart Study. Freedman DS, Kahn HS, Mei Z, Grummer-Strawn LM, Dietz WH, Srinivasan SR, Berenson GS. [PubMed-indexed for MEDLINE].
Smelling salts release ammonia (NH3) gas, which triggers an inhalation reflex (that is, causes the muscles that control breathing to work faster) by irritating the mucous membranes of the nose and lungs. Although these hypothetical mechanisms have been discussed, it is likely that smelling salts are not effective.
1 Chemical substances must be dissolved in water to excite the receptors for smell and taste.  The olfactory (smell) receptors are located in the superior aspect of each nasal cavity (Figure 8.7). Sniffing helps to bring more air (containing odors) over the olfactory mucosa.