555 



ing thereby, shall forfeit to the use of the owner of 

 such vessel his share of any public allowance which 

 may be paid upon such voyage. (R. S. § 4392.) 



§ 533. Recovery of shares of fish under agreement. 



Whenever an agreement or contract is so made 

 and signed for a fishing voyage or for the fishing 

 season, and any fish caught on board such vessel 

 during the same are delivered to the owner or to his 

 agent, for cure, and sold by such owner or agent, 

 such vessel shall, for the term of six months after 

 such sale, be liable for the master's and every other 

 fisherman's share of such fish, and may be proceeded 

 against in the same form and to the same effect as 

 any other vessel is by law liable, and may be pro- 

 ceeded against for the wages of seamen or mariners 

 In the merchant service. Upon such proceeding for 

 the value of a share or shares of the proceeds of fish 

 so delivered and sold it shall be incumbent on the 

 owner or his agent to produce a just account of the 

 sales and division of such fish according to such 

 agreement or contract; otherwise the vessel shall 

 be answerable upon such proceeding for what may 

 be the highest value of the shares demanded. But 

 in all cases the owner of such vessel or his agent, 

 appearing to answer in such proceeding, may offer 

 thereupon his account of general supplies made for 



such fishing voyage and of other supplies therefor 

 made to either of the demandants, and shall be 

 allowed to produce evidence thereof in answer to 

 their demands respectively; and judgment shall be 

 rendered upon such proceeding for the respective 

 balances which upon such an Inquiry shall appear. 

 (R. S. § 4393.) 



§ 534. Discharge of vessel on bond by owner. 



When process shall be issued against any vessel 

 so liable, if the owner thereof or his agent wUl give 

 bond to each fisherman in whose favor such process 

 shall be instituted, with sufBcient security, to the 

 satisfaction of two Justices of the peace, of whom 

 one shall be named by such owner or agent, and the 

 other by the fisherman or fishermen pursuing such 

 process, or if either party shall refuse, then the Jus- 

 tice first appointed shall name his associate, with 

 condition to answer and pay whatever sum shall be 

 recovered by him or them on such process, there 

 shall be an immediate discharge of such vessel. 

 Nothing in this section or section 533 of this title 

 shall prevent any fisherman from having his action 

 at common law for his share or shares of fish or the 

 proceeds thereof. (R. S. § 4394.) 



9. Sections of Internal Revenue Laws Expressly Related to Fishermen 



or Vessels 



26 U.S.C. 4161, 4221, 6073, 6153b 



§4161. Imposition of tax. 

 (a) Rods, creels, etc. 



There is hereby imposed upon the sale of fishing 

 rods, creels, reels, and artificial lures, baits, and flies 

 (including parts or accessories of such articles sold 

 on or in connection therewith, or with the sale 

 thereof) by the manufacturer, producer, or importer 

 a tax equivalent to 10 percent of the price for which 

 so sold. 



Amendments 



1972— Subsec. (a). Pub. L. 92-558, 5 301(b)(1). desig- 

 nated existing provisions as subsec. (a), and inserted 

 catchline. 



Subsec. (b). Pub. L. 92-558. § 201(a) (2) added sub- 

 sec. (b) . 



1965 — Pub. L. 89-44 removed the 10 percent tax on 

 equipment for billiards, pool, bowling, trap shooting, 

 cricket, croquet, badminton, curling, declc tennis, golf, 

 lacrosse, polo, skiing, squash, table tennis, and tennis, 

 and retained the tax only for fishing equipment. 



§4221. Certain tax-free sales. 



(a) General rule. 



Under regulations prescribed by the Secretary or 

 his delegate, no tax shall be imposed under this 

 chapter on the sale by the manufacturer of an 

 article — 



(1) for use by the purchaser for further manu- 

 facture, or for resale by the purchaser to a second 



purchaser for use by such second purchaser in 

 further manufacture, 



(2 ) for export, or for resale by the purchaser to 

 a second purchaser for export, 



(3) for use by the purchaser as supplies for 

 vessels or aircraft, 



(4) to a State or local government for the ex- 

 clusive use of a State or local government, or 



(51 to a nonprofit educational organization for 

 its exclusive use, 

 but only if such exportation or use is to occur before 

 any other use. 



(3) Supplies for vessels or aircraft. 



The term "supplies for vessels or aircraft" 

 means fuel supplies, ships' stores, sea stores, or 

 legitimate equipment on vessels of war of the 

 United States or of any foreign nation, vessels 

 employed in the fisheries or in the whaling busi- 

 ness or vessels actually engaged in foreign trade 

 or trade between the Atlantic and Pacific ports 

 of the United States or between the United States 

 and any of its possessions. For purposes of the 

 preceding sentence, the term "vessels" includes 

 civil aircraft employed in foreign trade or trade 

 between the United States and any of its posses- 

 sions, and the term "vessels of war of the United 

 States or of any foreign nation" includes aircraft 

 owned by the United States or by any foreign 



