Alexander Murphy & Co. v. United States

BUFFINGTON, Circuit Judge.

This case involves the proper classification of importations of granite. In pursuance of designs and specifications for monuments, these pieces of granite, consisting of die, base, and cap, were dressed, ornamented, and polished abroad to size, scale, and design, and were imported in that shape. After importation, the monuments are set up; the several pieces being cemented or leaded together. The collector classed the imports under paragraph 118 of the tariff act (Act July 24, 1897, c. 11, § 1, Schedule B, 30 Stat. 159 [U. S. Comp. St. 1901, p. 1636]), while the…