Employment in the manufacture of supplies for the named operations
is not employment in the named operations on aquatic forms of life.
Thus, the exemption is not applicable to the manufacture of boxes,
barrels, or ice by a seafood processor for packing or shipping its
seafood products or for use of the ice in its fishing vessels. These
operations, when performed by an independent manufacturer, would
likewise not be exempt (Dize v. Maddix, 144 F. 284 (C.A. 4), affirmed
324 U.S. 667, and approved on this point in Farmers' Reservoir Co. v.
McComb, 337 U.S. 755).