was used for the purpose of erecting scaffolding on which to freeze the fish. This scaffolding was usually put up on deck; occasionally, it was erected ashore. Upon the completion of the freezing process the lumber was thrown overboard or abandoned.

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 gear and outfit. It frequently happened, however, that members of the crew, both those shipped at Gloucester and at Newfoundland, were lacking in gear and outfit, and in order to utilize their services it was necessary to supply them with the needed articles. During the process of the fishing much gear was lost and expended. Storms often destroyed nets, and anchors were frequently lost. The long arms of the Bay of Islands in which the fishing took place frequently froze over, and in that case the gear and tackle would be taken away when the ice went out. Such gear had to be replaced immediately in order that the fishing might be continued. The arms of the Bay in which the fishing was usually carried on were miles from a settlement, and the only source of supply was the vessel. Fishing could not have been carried on had the vessel not contained at all times a supply of gear and outfit. Gear and outfit supplied to members of the crew were charged against their accounts and deducted from their pay when settlement was made.

Similarly tobacco was supplied to members of the crew while on these fishing trips, charged to their accounts, and deducted from their pay.

All provisions such as beef and other meats, flour, lard, etc., were used solely for feeding the ship's crew. They were not sold or exchanged for other goods.

During these herring trips, the vessel did not engage in trade. The barrels, salt, lumber, gear, outfit, supplies, etc., taken from Gloucester were used solely in connection with the fishing operations of the vessels. None of these goods were intended to be sold or exchanged for other goods, and they were not in fact sold or exchanged for other goods. The cargo taken aboard consisted solely of herring taken from the Treaty Coast of Newfoundland in the manner described above. This herring, upon the return of the vessel to Gloucester, was admitted free of duty as the product of an American fishery.

During these trips, no fishing was carried on by vessels of the fleet of the Company except on the so-called Treaty Coast of Newfoundland, and no entry was made into any port in Newfoundland except treaty ports.

During the above mentioned trips, I kept an account of the expenditures made by me and upon my return to Gloucester settled

accounts with the bookkeeper of the concern for which I sailed and turned over to him all memoranda, receipts and other documents received from the Customs Officers of the Government of Newfoundland.

In witness whereof I hereunto set my hand this 28th day of March, A. D. 1924.

LEMUEL FIRTH.

Subscribed and sworn to before me this twenty-eight day of March, A. D. 1924. [SEAL.]

FREDERIC A. SHACKELFORD,

Notary Public.

EXHIBIT 12.

Affidavit of Ambrose Fleet.

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

During the years 1907 and 1908 I was in the employ of Orlando Merchant, of Gloucester, Massachusetts, who was then engaged in the business of producing and packing fish. During these years I was master of the fishing schooner Lottie G. Merchant and made two herring trips from Gloucester to Bay of Islands on the Treaty Coast of Newfoundland, one in the 1907 and the other in the 1908 herring season. In 1907 I left Gloucester on or about October 8, returning to Gloucester on or about December 6. In 1908 I left Gloucester on or about October 23 and returned to Gloucester on or about January 11, 1909.

On each of these trips I sailed from Gloucester with a crew of nine or ten men- -a number of men sufficient to take the vessel to Newfoundland and bring it back. Upon the arrival of the vessel at Bay of Islands, Newfoundland, additional men were engaged to complete the crew of the ship.

On each trip the vessel carried no outward cargo, but simply the barrels, salt, fishing gear, fishing outfit and supplies necessary for the use of the schooner 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 barrels, salt, gear, outfit, and other articles on board the vessel, with the exception of the ship's stores.

Light dues, so called, were also levied against the vessel on each trip. These dues, which were payable annually, were computed at the rate of twenty-four cents per ton.

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. They fished in these boats within sight of the vessel and usually within three or four miles of it. All fish caught by them belonged to the vessel and had to be delivered to the vessel; they could not dispose of it to others. They were paid at the rate of $1.25 per barrel for fish caught. Their employment was for an indefinite period, depending upon the time necessary to obtain a cargo. Sometimes fish were plentiful and a cargo was readily obtained; at other times the vessel would have to wait several weeks for the herring to come down the coast. During such periods of waiting the Newfoundlanders remained on the vessel and were housed and fed there. During their employment they were treated in all respects just the same as crew shipped at Gloucester.

During these herring trips, the vessel did not engage in trade. The barrels, salt, lumber, gear, outfit, equipment, supplies, etc., taken from Gloucester were used solely in connection with the fishing operations of the vessel. None of these goods were intended to be sold or exchanged for other goods, and they were not in fact sold or exchanged for other goods. The cargo taken aboard consisted solely of herring taken from the Treaty Coast of Newfoundland in the manner described above. This herring, upon the return of the vessel to Gloucester, was admitted free of duty, being the product of an American fishery.

During the above mentioned trips, no fishing was carried on by vessels of the fleet except on the so-called Treaty Coast of Newfoundland, and no entry was made into any port in Newfoundland except treaty ports.

As above stated, duties were levied by the customs officials upon salt, barrels, gear (nets, anchors, rope, etc.), fishermen's outfit (oiled clothes, rubber boots, oiled hats, etc.), supplies (tobacco, etc.), etc. The salt was used solely in the process of salting or "dredging" the fish and did not leave the vessel. It was never sold or exchanged for other goods. Barrels were used solely as receptacles for the fish and were not taken on shore. Unless expended, they returned on the schooner to Gloucester.

Fishing gear and fishermen's outfit were taken to Newfoundland "for the benefit of the voyage." Members of the crew were required to outfit themselves. It frequently happened, however, that the Newfoundlanders shipped at Bay of Islands lacked gear and equipment, and in order to utilize their services it was necessary to supply them with the needed articles. During the process of fishing much gear was lost and expended. Storms often destroyed nets, and

anchors were frequently lost. The arms frequently froze over and, in that case, the gear and tackle would be taken away when the ice went out. Such gear would have to be replaced immediately in order that the fishing might continue. The fishing was usually conducted 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 members of the crew were charged against their accounts and deducted from their pay when settlement was made. Frequently the charge against a man's accounts exceeded the sum to his credit; in that event, the vessel stood the loss. Similarly tobacco was supplied to members of the crew while on these fishing trips, charged against their accounts, and deducted from their pay.

All amounts paid by me on account of customs duties, light dues, etc., were paid under protest. I so stated to the customs officers each time I made such a payment. This was done under instructions from Mr. Merchant in Gloucester, and the customs officers understood that the owners of the Gloucester fishing vessels considered these charges to be in violation of their treaty rights and therefore illegal.

I made a memorandum of all payments made by me while on herring trips. Upon my return to Gloucester, I settled accounts with Mr. Merchant and turned over to him all receipts and vouchers which I had received from the customs officers of Newfoundland for payments of light dues, customs duties, etc., on that voyage. Any receipts or vouchers covering payments on the above mentioned trips were so turned over.

After securing a cargo of herring, the vessel sailed for home. She brought back to Gloucester on the return trip all the barrels, salt, nets, and other gear, outfit, and supplies which she carried away from Gloucester, excepting only such portions of the same as had been consumed, used, lost, destroyed, or, in the case of gear and outfit, had been issued to the members of the crew for the prosecution of the fishing operations of the vessel.

In witness whereof I hereunto set my hand this 27th day of March, A. D. 1924.

AMBROSE FLEET.

Subscribed and sworn to before me this 28th day of March, 1924. FREDERIC A. SHACKELFORD,

[SEAL.]

76-24†-7

Notary Public.

EXHIBIT 13.

Affidavit of Chaney N. Hall.

I, Chaney N. Hall of Gloucester, County of Essex and Commonwealth of Massachusetts, being duly sworn, hereby make affidavit and state as follows:

I have been in the employ of the Gorton-Pew Fisheries Company of Gloucester, Massachusetts, a corporation engaged in the business of producing and packing fish, since its organization in the year 1906. This Company maintains a large number of fishing schooners which it sends to sea to engage in the herring, cod, mackerel, halibut and other fisheries.

The principal seat of the herring fishery is on the so-called Treaty Coast of Newfoundland. It has been the practice of the Company to send a fleet of fishing schooners to this coast during the herring season of each year to engage in that fishery. The season ordinarily commences in October and usually ends in the following January or early February. During each season the Company maintains a representative on the Treaty Coast of Newfoundland, who has general supervision of the operations of this fleet. The captains of the vessels are subject to his orders and the general policies of the Company are carried out under his direction.

During the herring seasons of 1906 and 1907, this position was filled by Mr. J. V. Bonia. During these seasons, I was stationed in Newfoundland as his assistant. In the season of 1908, I succeeded Mr. Bonia in this position, and from that year until 1913 I was in general charge of the Company's operations during the herring season. I went to Bay of Islands, Newfoundland, in the fall of each year and remained there until the close of the herring season, which was usually in the following January or February.

While acting as assistant to Mr. Bonia and while in general charge of the herring fishery of the Company, I had general supervision and control over financial matters connected with the operations of the fleet and, to a large extent, made the necessary disbursements for each of the vessels of the fleet.

During the herring seasons of 1906, 1907, 1908, 1909 and 1910 the general practice of the Gorton-Pew Fisheries Company in conducting the herring fishery on the Treaty Coast of Newfoundland was as follows: In the fall of each year, usually in October, the fishing schooners of the fleet sailed from Gloucester to Bay of Islands and other points on the Newfoundland Treaty Coast. Roughly speaking, the season is divided into two parts, the salt herring season and the frozen herring season. The vessels ordinarily started to take salt herring between October 1st and October 15th. This season usually lasts until about Christmas, when the frozen herring