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It has been so held in the Stromm case that when all's lost that in the tax court, that wassalmon fishing off the Olympic Coast up there held taxable and you don't have the provisions of the general allotment act to come to your rescue. 
I am afraid it is taxable. 
Question: Is fishing on the reservation?
No, that was commercial fishing using the reservation as a base, but they were fishing the ocean. Some of them were netting salmon at the head of the Quinalt River. I think Stromm had income from both sources and they held it all taxable and the 9th Circuit Court of Appeals affirmed about five or six years ago. It was Stromm against the Commercial Internal Revenue, so there's your case.
Question: Would that refer to fish traps?
Yes, I believe that it would refer to any way of taking fish. They are usually up there employing a variety of means of catching. As Mr. Panner said, if you could catch them on your allotment, that's probably private land and its tax exempt, under the Capomin case, but if you've got to go off it, on the tribal lands or on the public domain or high seas, that apparently is taxable. The Capomin case gives no help because you don't have the General Allotment Act come to your rescue.
Question:  on high seas (lost)
Well I was using high seas rather loosly in that example, suppose anywhere in the ? It wouldn't make any difference unless the high water mark was beyond the alloted lands, it does in some places in the Pacific.
Questin Lost)
It can't be done of the general basis of the Capomin case because that relates to the general allotment act of 1887 and some of the allotment cases saying that the United States will deliver the land and the endof the trust period free and clear from any encumbrance whatever. Now, you don't have that langugage with respect to any other type of situation. To be sure, the commercial fisherman, oh, suppose he goes out and digs clams on his own allotments, on the pacific coast there are some allotments that run below the low water mark but because of erosion even beyond, in one case up there, the Samson Johns casethat the Department of Interior

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---------- Reopened for Editing 2023-11-25 23:06:52