Benziger v. United States — Opinion of the Court
“ The board of appraisers thought that on July 24, 1897, the day of the passage of the tariff act, and for many years prior thereto, those figures belonged to a class which was known in commerce, in art, and to the classifying officers of customs of the United States as 'statuary,' and specifically as 'church statuary.' In the opinion of the board it was stated: 'It is the practice of professional sculptors to have their original creations in clay reproduced in plaster of Paris for permanent use as models from which the objects are sculptured in marble, stone or other material. ”
