The ``at sea'' requirement must be construed in context and in such
manner as to accomplish the statutory objective. The section 13(a)(5)
exemption is for the ``catching, taking, propagating, harvesting,''
etc., of ``aquatic forms of animal and vegetable life.'' There is no
limitation as to where these activities must take place other than, as
the legislative history indicates, that they are ``offshore''
activities. Since the purpose of the 1961 amendments is to exempt the
``first processing, canning, or packing such marine products at sea as
an incident to, or in conjunction with, such fishing operations,'' it
would frustrate this objective to give the phrase ``at sea'' a technical
or special meaning. For example, to define ``at sea'' to include only
bodies of water subject to the ebb and flow of the tides or to saline
waters would exclude the Great Lakes which obviously would not comport
with the legislative intent. On the other hand, one performing the named
activities of first processing, canning, or packing within the limits of
a port or harbor is not performing them ``at sea'' within the meaning of
the legislative intent although the situs of performance is subject to
tidewaters. In any event it would not appear necessary to draw a precise
line as to what constitutes ``at sea'' operations, for, as a practical
matter, such first processing, canning, or packing operations are those
closely connected with the physical catching of the fish and are
performed on the fishing vessel shortly or immediately following the
``catching'' and ``taking'' of the fish.
