years, had general supervision over all fishing schooners of the Company on the Newfoundland Treaty Coast. During those two years, most of the vessels of the Company completed their crews by shipping Newfoundlanders outside the three mile limit, i. e., the Newfoundlanders rowed out in their boats beyond the territorial waters of Newfoundland, and were there taken aboard the schooners of the Company and shipped as members of the crew. In 1905, one of

the Company's vessels, the Arkona, completed its crew at Sidney, Nova Scotia, by shipping Newfoundlanders who had crossed over to Nova Scotia to ship on American vessels. In 1906, the Company's schooner Saladin sailed from Gloucester with a full crew and shipped no additional men after leaving Gloucester.

In witness whereof I hereunto set my hand on this 16th day of April, A. D. 1924.

GEORGE H. PEEPLES.

Subscribed and sworn to before me on this 16th day of April, A. D. 1924.

[SEAL]

EXHIBIT 6.

FREDERICK H. TARR,

Notary Public.

Affidavit of Thomas Benham.

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

During the year 1902, 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. It was the practice of the Company to send a number of fishing schooners to the Bay of Islands on the Treaty Coast of Newfoundland, during the herring season of each year to engage in the herring fishery. The herring season usually commenced in October and ended in the following January. Roughly speaking it was divided into two parts, the salt herring season which lasted until Christmas, and the frozen herring season which began about Christmas and continued until the close of the season.

I sailed from Gloucester as master of the Company's schooner Masconomo on or about November 1, 1902, and returned to Glou

cester with a cargo of salt herring on or about December 16, 1902. The vessel left Gloucester with a crew of eight men. Upon the arrival of the schooner at Bay of Islands additional 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 barrels, 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 Masconomo at the Bay of Islands the custom officers required me to report at the custom house and enter the vessel. The custom officers levied duties on barrels and on part of the fishermen's outfit and supplies.

The custom officers also levied light dues against the vessel; these dues had to be paid before the vessel was allowed to fish.

The men engaged in Bay of Islands to complete the crew of the Masconomo rowed out to the vessel in their boats, were taken aboard, and were housed and fed there during the continuance of their employment. The schooner anchored in various places in the arms of the Bay, and the men fished in their boats within a short distance of the vessel. The fishing was done with gill nets. They were paid according to the amount of their catch, the usual rate being $1.25 per barrel. Their employment continued until a cargo had been obtained.

The men shipped in Newfoundland were treated in all respects the same as the 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 and then placed either in the hold of the vessel or in barrels on deck.

During these trips the schooner 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 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 duties were paid on barrels which were used solely as receptacles for fish caught and were returned to Gloucester with the vessel. Duty was also levied upon apples which were taken to Newfoundland for food purposes and were consumed by the crew. Duties were also levied upon rubber boots, and tobacco which were taken to Newfoundland for the use of the crew.

Fishing gear, fishermen's outfit and tobacco were frequently taken to Newfoundland "for the benefit of the voyage." The crew were required to furnish their own gear and outfit. Frequently however,

men 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 articles needed. It was also necessary, as a practical matter, for the ship to have a supply of tobacco on board for the use of the crew while in Newfoundland waters. Outfit and tobacco supplied to members of the crew were charged against their accounts and deducted from their pay when settlement was made.

During the herring seasons of 1906-1907, 1907-1908, and 19101911, I was in the employ of the Gorton-Pew Fisheries Company of Gloucester, Massachusetts, a corporation likewise engaged in the business of producing and packing fish. During these seasons I made herring trips to Bay of Islands, Newfoundland, in the 19061907 season as master of the Company's schooner Lucinda I. Lowell, in the 1907-1908 season as master of the Company's schooner Maxine Elliot, and in the 1910-1911 season as master of the Company's schooner Athlete. On each of these trips I was compelled to pay light dues, and on the trip with the Maxine Elliot in 1907 and the Athlete in 1910 I was required to pay customs duties on barrels and fishing gear which I took to the Bay of Islands for the use of the crew while engaged in fishing. As already pointed out the crew were required to supply their own gear. Frequently, however, it happened that they lacked gear and in order to utilize their services. it was necessary to supply them with what they lacked. Good gear was 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 continue. The fishing was frequently carried on miles from a settlement and the only source of supply was the vessel.

I have refreshed my recollection concerning the above voyages and concerning the payments of light dues and custom duties made. thereon by an examination of the ships papers and customs house records of these voyages and by an examination of the receipts and other documents bearing upon said payments now in the files of the companies.

In witness whereof I hereunto set my hand this 7th day of April, A. D. 1924.

THOMAS J. BENHAM.

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

[SEAL.]

FREDERICK H. TARR.

EXHIBIT 7.

Affidavit of Reuben Cameron.

I, Reuben Cameron, of Gloucester, in the County of Essex and Commonwealth of Massachusetts, being duly sworn, do hereby make affidavit and state as follows:

I was master of the American fishing schooner Golden Rod during the year 1899, and during the herring season of that year I made a trip from Gloucester to Bay of Islands on the Treaty Coast of Newfoundland, leaving Gloucester on or about November 13, 1899, and returning to Gloucester on or about December 22, 1899.

On this trip the schooner Golden Rod sailed from Gloucester with a "skeleton" crew-about eight or nine men-a sufficient number to take the vessel to Newfoundland and bring it back. Upon its arrival at Bay of Islands, about thirty Newfoundlanders were shipped to complete the crew.

On leaving Gloucester, the vessel carried no outward cargo, but simply the ice, barrels, salt, lumber, fishing gear, fishing outfit and supplies necessary for the use of the vessel and the crew in the successful prosecution of a herring trip.

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 and their own fishing gear and outfit. If they lacked any articles of gear and outfit, these articles were supplied to them by the master of the vessel and charged against their accounts. 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 could not 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.

1

During the fishing trip 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 trip dues were levied by the customs officers of the Government of Newfoundland 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 or "dredging" or 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 never taken ashore; on lumber, which was used for the erection of scaffolding on which to freeze the fish and, upon completion of the fishing, was thrown overboard and abandoned; on fishing gear and outfit, which were used exclusively by the crew of the vessel in the prosecution of the business of fishing.

The amount thus claimed by the officials of the Newfoundland Government to be due on the ground that the above mentioned articles were imports into the Colony of Newfoundland was paid by me under protest. I kept a record of such payment made by me on this trip and, upon my return to Gloucester, reported to the bookkeeper of Mr. William H. Jordan, by whom I was employed, and said bookkeeper made entry of the amount in his books of account. Any receipt given to me by the authorities of Newfoundland for this payment was turned in upon my return to Gloucester or has been lost or mislaid by me.

During this fishing trip no fishing was carried on by said 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 schooner sailed for Gloucester, arriving there on or about December 22, 1899. 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.

REUBEN CAMERON.

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

1924.

[SEAL.]

FREDERICK H. TARR,

Notary Public.