This may have been discussed elsewhere, but anyway: In "Ab Aeterno", after the Black Rock Jacob is surprised when the MIB tries to kill him through Richard, and later asks Smokey why he did it. Then, in The Incident, Jacob states that he knows how badly MIB wants him dead. This proves that the ship then on the horizon arrived later than the Black Rock. This raises two related points: first, the statue was intact in The Incident, which shows that it must have been rebuilt after its destruction by the Black Rock, and then redestroyed at some later date. Second, this is supported by those theories that have observed a difference between the Statue at different times it is seen: for example, it is said to have wider legs at some times than at other times. So, writers, obviously you have another question to answer: what destroyed the Statue the second time?