McBride v. United States

These two cases were heard together. The merchandise under consideration in each case consists of altars, shrines, and pulpits with *294statuary, railings, etc., imported for presentation to various Roman' Catholic Churches. It was assessed for duty in part at 50 per cent ad valorem as manufactures of marble under paragraph 115 of the tariff act of July 24, 1897, and in part at 15 per cent ad valorem as statuary under paragraph 454 of section 3 of said act. It is claimed on the part of the appellants to be free of duty under paragraph 703 as works of art, expressly for presentation to…