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.

During the Storms often

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. process of fishing, much gear was lost and expended. 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.

1924.
[SEAL.]

FREDERICK H. TARR,

Notary Public.

EXHIBIT 20.

Affidavit of Elroy Prior.

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.]

FREDERICK H. TARR,
Notary Public.

76-241- -8

EXHIBIT 21.

Affidavit of Norman A. Ross.

I, Norman A. Ross, of Gloucester, County of Essex, and Commonwealth of Massachusetts, being duly sworn, hereby make affidavit and state as follows:

During the years 1900-1910 I was in the employ of various persons and concerns of Gloucester, Massachusetts, engaged in the business of producing and packing fish. Said persons and concerns owned fishing schooners which they sent to sea to engage in the herring, cod, halibut, mackerel and other fisheries. It was the practice to send a number of fishing schooners to the Treaty Coast of Newfoundland during the herring season of each year to engage in the herring fishery. This fishery usually commenced in October and lasted until the following January. The principal seat of the fishery was in the Bay of Islands on the west coast of Newfoundland.

During the above years I made herring trips to the Bay of Islands, as master of the schooners Golden Rod, Lottie G. Merchant and Veda Mc Kown as follows:

On each of these trips the vessel sailed from Gloucester with a crew of from seven to nine men. Upon the arrival of the schooner in the Bay of Islands additional men were added to the crew to enable her to take a cargo of herring. The vessel carried to Newfoundland simply the barrels, lumber, fishing gear, fishermen's outfit and supplies necessary for the use of the schooner and her crew in the successful prosecution of a herring trip.

Upon the arrival of the schooner in the Bay of Islands the customs officers required the master to report at the Customs House and enter the ship. The customs officers levied light dues on the vessel and customs duties on the barrels, lumber, fishing gear and fishermen's outfit on board the vessel. 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 in Gloucester but also the additional men engaged in Newfoundland.

The fishing schooners owned and operated by Orlando Merchant were equipped with a special artificial device for freezing the herring.

Vessels thus equipped usually stopped at Boothbay, Maine, where ice was taken aboard for use in freezing the anticipated catch of herring.

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 a short distance 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. These men 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. Fish caught by them were delivered to the schooner where they were salted or frozen and then placed 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. This herring, upon the return of the vessel to Gloucester, was admitted free of duty as the product of an American fishery.

As above stated, the customs authorities of Newfoundland levied. duty on barrels, which were used solely as receptacles for the fish and returned to Gloucester with 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; on ice, which was taken to Newfoundland on ships equipped with the artificial freezing device referred to above and which was used solely in the process of freezing the fish; and frequently on salt, which was used solely for salting the fish on board the vessel. Duty was also levied upon fishing gear (nets, rope, anchors, etc.), fishermen's outfit (oiled suits, oiled hats, rubber boots, etc.), and tobacco. The crew were required to furnish their own gear and outfit. It frequently happened, however, that Newfoundlanders shipped at Bay of Islands were lacking in gear and outfit. Good gear and outfit were scarce in the region adjoining the Bay of Islands. In order to utilize the services of these men, it was necessary to supply them with the articles they needed. Furthermore, 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 in which the fishing was carried on 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 usually 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 fishermen's gear and outfit. Gear and outfit supplied to the crew were charged against their accounts and deducted from their pay when settlement was made.

In witness whereof I hereunto set my hand on this 2d day of June, A. D. 1924.

NORMAN A. Ross.

Subscribed and sworn to before me on this 2d day of June, A. D.

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

During the years 1904, 1906 and 1907, I was in the employ of Carl C. Young, of Gloucester, Massachusetts, who at that time owned and operated the fishing schooners Dauntless, A. E. Whyland, and W. E. Morrissey. These vessels were engaged in the herring, cod, mackerel, halibut and other fisheries.

It was the practice of said Carl C. Young to send his 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. This season commenced in October and ended in January or the early part of February. In the years 1904, 1906, and 1907, I made three herring trips to Newfoundland. In 1904, I sailed as mate on the schooner William E. Morrissey, leaving Gloucester on or about November 4, 1904, and returning to Gloucester on or about December 12, 1904. In 1906, I sailed from Gloucester as master of the schooner Dauntless, leaving Gloucester on or about October 8, 1906, and returning to Gloucester on or about January 26, 1907. In 1907, I left Gloucester on the same schooner on or about October 22, 1907, and returned to Gloucester on or about December 23, 1907. On the 1904 and the 1907 trips, the vessel sailed from Gloucester with a crew of nine or ten men-enough men to sail the ship to Newfoundland and bring her back. Upon the arrival of the schooner in Bay of Islands, the crew was completed by the shipment of additional men.