the usual shipping articles in the cabin of the vessel, and they thereby became duly entered on the crew list.

On each trip the vessel carried no outward cargo, but simply the barrels, salt, ice, lumber, fishing gear, fishing outfit and supplies necessary for the use of the schooner and the crew in the successful prosecution of a herring trip. On the way to Bay of Islands, Newfoundland, I stopped at Boothbay, Maine, and there loaded ice for use in salting and freezing the anticipated catch of fish.

Immediately upon the arrival of the vessel at Bay of Islands, it was required to report at the Customs House and make formal entry. The Customs Officers assessed and collected duties upon the ice, barrels, salt, lumber, fishing gear, fishing outfit, supplies and other articles on board the vessel, with the exception of the ship's stores.

Newfoundlanders shipped to complete the crew of the vessel were housed and fed on board the ship. They were required to supply their own boats (i. e., the small boats in which they fished) and their own fishing gear and outfit. In many instances they lacked certain articles of gear and outfit; these articles were supplied to them by the master of the vessel and charged against their account. In view of the fact that the fishing was frequently conducted miles from a settlement, it was necessary to complete the equipment and outfit of the Newfoundlanders who were only partially equipped and outfitted; otherwise it was impossible to utilize their services. Gear and outfit thus supplied to the Newfoundland members of the crew of the vessel, which was not consumed, lost or destroyed by them, but which remained unexpended at the end of their employment was retained by them. Newfoundlanders shipped to complete the crew of the vessel came out to the vessel in their own boats. They fished in these boats within sight of the vessel and usually within a mile or two of it. All fish caught by them belonged to the vessel. They were not permitted to dispose of it to others. They were paid on a piece work basis, i. e., at the rate of so much per barrel for fish caught. This rate was fixed at the time they were engaged. Upon the completion of the fishing, the Newfoundlanders were paid the difference between the amount thus earned by them and the price of any gear or outfit charged to them. If, in a particular case, the latter exceeded the former, the vessel stood the loss. The employment of these men. was for an indefinite period; its length depended upon the stay of the vessel in the Bay of Islands. Sometimes, the herring were plentiful and a cargo was easily obtained; at other times, it was necessary to wait long intervals for them to come down the coast; during these intervals of waiting the Newfoundlanders were housed and fed on board the vessel.

During the fishing trips above referred to, the vessel did not engage in trade; none of the goods on board the schooner were intended to

be sold or exchanged for other goods; nor were they in fact sold or exchanged for other goods. The vessel did not take out a license to purchase bait, ice, lines, seines, fishing outfit and supplies, nor did it purchase such articles or any other articles.

On the above mentioned trips custom duties were levied on ice. which was used solely in the process of freezing and salting the fish and which never left the schooner; on salt which likewise never left the vessel but which was used solely in the process of salting and freezing the fish on the deck and in the hold of the vessel; on barrels, which were used as receptacles for the fish caught, and were never taken ashore; on lumber which was used for the erection of scaffolding, usually on the ship and occasionally on the shore, on which to freeze the fish and, upon completion of the fishing, was thrown overboard or abandoned; on fishing gear and outfit, which was used exclusively by the crew of the vessel in the prosecution of the business of fishing as set forth above.

Amounts thus claimed by the officials of the Government of Newfoundland to be due on the ground that the above mentioned articles were imports into the Colony of Newfoundland were paid by me under protest. I kept a record of such payments and, upon my return to Gloucester, reported to Mr. Orlando Merchant, who made entry of these amounts in his books of account. Receipts for these payments were sometimes given to me by the custom officials of the Government of Newfoundland, and sometimes not. Any receipts given to me for payments thus made on either of the above mentioned trips were turned in upon my return to Gloucester.

During these fishing trips, no fishing was carried on by either vessel outside the treaty waters of Newfoundland, and no entry was made at any port in Newfoundland, except treaty ports.

Having secured a cargo of herring, said vessel sailed for Gloucester, arriving on or about the date set forth on the first page of this affidavit. Said vessel brought back to said port of Gloucester on the return trip all the said barrels, salt, nets, and other gear, outfit and supplies which she carried away from said port of Gloucester, excepting only such portions of the same as had been consumed, used, lost, destroyed, or, in the case of fishing gear and outfit, had been issued to Newfoundland members of the crew for the prosecution of the fishing operations of the vessel.

In witness whereof I hereunto set my hand this 19th day of March, A. D. 1924.

CLAYTON E. MORRISSEY.

Subscribed and sworn to before me this 19th day of March, A. D.

1924.
[SEAL.]

FREDERICK H. TARR,
Notary Public.

EXHIBIT 19.

Affidavit of Robert Porper.

I, Robert Porper, of Gloucester, County of Essex and Commonwealth of Massachusetts, being duly sworn, hereby make affidavit and state as follows:

During the years 1893, 1895, 1898, 1900, 1901, 1903 and 1904, I was in the employ of the Cunningham & Thompson Company, a Gloucester concern engaged in the business of producing and packing fish. This Company owned a large number of fishing schooners which it sent to sea to engage in the halibut, herring, cod, mackerel and other fisheries. A considerable part of the fishing of the Company was done on the banks of Newfoundland and on the so-called Treaty Coast of Newfoundland.

During these years, I made a number of fishing trips for the Company to the Treaty Coast and the Newfoundland banks, among them a herring trip in the 1904-1905 herring season, and halibut trips in the years 1893, 1895, 1898, 1900, 1901 and 1903.

The principal seat of the herring fishery was the Bay of Islands on the Newfoundland Treaty Coast. The herring season usually commenced in October and ended in the following January or early February. Roughly speaking, it was divided into two parts, the salt herring season which lasted until about Christmas, and the frozen herring season which began about Christmas and continued until the close of the herring season.

I sailed from Gloucester as master of the Company's schooner Cavalier on or about November 23, 1904, and returned to Gloucester with a cargo of salt and frozen herring on or about January 9, 1905. The vessel sailed from Gloucester with a crew of nine men. Upon the arrival of the schooner at Bay of Islands about thirty men were added to the crew to enable it to obtain a cargo of herring.

The vessel took no cargo from Gloucester. It carried to Newfoundland simply the barrels, salt, lumber, fishing gear, fishermen's outfit and supplies necessary for the use of the vessel and crew in the prosecution of a herring trip.

Upon the arrival of the Cavalier in the Bay of Islands, the customs officers of Newfoundland required me to report at the Customs House and enter the vessel. The customs officers levied duty on barrels, salt, lumber, fishing gear, fishermen's outfit and tobacco. Duty was not levied on provisions. The customs officers included enough food in the ship's stores to feed not only the members of the crew shipped at Gloucester, but also the additional men shipped in Newfoundland.

The men engaged in Bay of Islands to complete the crew of the schooner rowed out to the ship in their boats, were taken aboard the

vessel, and were housed and fed there during the continuance of their employment. The schooner anchored in various places and the men fished in their boats within three or four miles of the vessel. The fishing was done with gill nets. The men were paid according to the amount of their catch, the usual rate being $1.25 per barrel. Men shipped in Newfoundland were treated in all respects the same as men shipped in Gloucester. They understood that they were working for the vessel and that their catch belonged to the vessel. All fish caught by them were delivered to the schooner where they were salted or frozen and then placed either in the hold of the vessel or in barrels on deck.

During this trip the vessel did not engage in trade. None of the articles taken to the Bay of Islands were intended to be sold or exchanged for other goods; nor were they in fact sold or exchanged for other goods. The cargo taken aboard consisted solely of herring taken from the Bay of Islands in the manner herein described. This herring, upon the return of the vessel to Gloucester, was admitted free of duty as the product of an American fishery. On this trip duty was levied on barrels, which were used solely as receptacles for the fish and which returned to Gloucester with the vessel; on salt, which was used solely for salting the fish on board the vessel; on lumber, which was used for building a scaffolding upon which to freeze the fish, the scaffolding being abandoned when the freezing was completed. Duty was also levied upon a small boat which was taken to Bay of Islands to be used in connection with the fishing operations of the vessel and upon nets, rubber boots, oiled pants and tobacco.

Fishing gear, fishermen's outfit and tobacco were taken to Newfoundland "for the benefit of the voyage." The crew were required to furnish their own nets, rubber suits, rubber boots, etc. It frequently happened, however, that Newfoundlanders shipped at Bay of Islands were lacking in gear and outfit, and in order to utilize their services, it was necessary to supply them with the needed articles. Good gear and outfit were scarce in Newfoundland. During the process of fishing, much gear was lost and expended. Storms often destroyed nets, and anchors were frequently lost. The arms of the Bay frequently froze over and in that case the gear would often be taken away when the ice went out. Such gear had to be replaced immediately in order that the fishing might be continued. The fishing was frequently carried on miles from a settlement and the only source of supply was the vessel. The situation was such that fishing could not be carried on unless the vessel had at all times a supply of gear and outfit. Gear and outfit supplied to the members of the crew were charged against their accounts and deducted from their pay when settlement was made. Tobacco was handled in the same way. It was necessary, as a practical matter, to have a supply of tobacco available.

In the winter and early spring of 1893, 1895 and 1898 I went halibuting in Newfoundland waters in the schooner Mascanomo. In 1900, 1901, 1903, I made halibut trips to the same region in the Schooner Anglo Saxon. On each of these trips, I had occasion to enter the Port of Channel, in Newfoundland, to obtain water or shelter. On each occasion, I was required to enter my vessel at the customs house at Channel and to pay light dues to the customs officers.

I have refreshed my recollection concerning the voyages and payments referred to above by an examination of the statements of the Deputy Collector of Customs at Gloucester concerning these voyages, and by an examination of the receipts and other documents bearing upon said payments now in the possession of the claimants. In witness whereof I hereunto set my hand this 7th day of April, A. D. 1924.

ROBERT PORPER. Subscribed and sworn to before me this 7th day of April, A. D.

I, Elroy Prior, of Gloucester, County of Essex, and Commonwealth of Massachusetts, being duly sworn, hereby make affidavit and state as follows:

During the years 1908, 1909 and 1910, I was half owner of the American fishing schooner Effie M. Prior, the remaining half interest in the vessel being vested in M. Walen & Son, Inc. During these years, the vessel was operated by the above mentioned M. Walen & Son, Inc., which was a Gloucester corporation engaged in the business of producing and packing fish.

During the summer months of 1908, 1909 and 1910, I sailed as master of said schooner to the fishing banks of Newfoundland to fish for cod. While engaged in codfishing on these trips, I had occasion to go into the Port of Burgeo, Newfoundland, to catch squid with which to renew my supply of bait. On each occasion, I was required, under threat of seizure if I failed to comply, to enter my vessel and pay $23.20 as light dues.

In witness whereof I hereunto set my hand on this eighth day of April, A. D. 1924.

ELROY PRIOR.

Subscribed and sworn to before me on this eighth day of April,

A. D. 1924.

[SEAL.]

76-241-8

FREDERICK H. TARR,
Notary Public.