The principal cod-fishing grounds of Ipswich Bay lie off the northern shore, from Newburyport to the entrance of Portsmouth Harbor, 1 1/2 to 5 miles off the land In 12 to 25 fathoms. Cod are taken abundantly off Boars Head, also. During 1923 and 1924 the cod fishing in these waters, especially off Boars Head, was the best for some years. Fishing is done by trawls and hand-lining, and of late years a large and increasing gill-netting fleet has operated in these waters, especially from March to June. The muddy ground outside these waters Is a hake ground much frequented by small boats and vessels from the Isles of Shoals and Cape Ann during the summer and fall. "Flounder dragging" Is a considerable industry in these waters, the craft employed being a small type of the otter trawler, mainly operating out of Newburyport on a piece of shallow mud bottom extending from NE. by E. to SE. of the Isles of Shoals and on another ESE. from Thacher Island. Depths are from 4 to 14 fathoms. Massachusetts Bay. The larger part of this ground, especially inside Stellwagens Bank, has a mud bottom, on which large quantities of fish are rarely taken. On the shore soundings between Boston Harbor and Plymouth to Sandwich are many rocky ledges, which are favorite feeding grounds for cod In winter and fall. Off Plymouth, in late March, there is generally a large school of codfish, from which the gill-netters take good fares. All over this ground in depths of from 10 to 40 fathoms. netters from Gloucester and Boston operate in a codfishery In the months of December, January, and February. There is a considerable hand-line fishery for pollock in the fall. The gill-netters also take large fares of this species on these shore grounds as well as about Gloucester, their fares for a single month often amounting to nearly 4,000,000 pounds. November and December usually show the largest catches. These vessels operate mostly between Boston and Gloucester, and their catch goes principally to "the splitters." since the abundance of the fish naturally operates to reduce its price. This pollock netting comes to an abrupt end with the closing days of January, when the fish move offshore. Herring appear about Cape Ann in September in large numbers in most years, the fishing lasting about two weeks, when the school moves slowly inward toward the head, and the last catches usually are taken off Minot Light, Boston. The mackerel, after leaving the coast of Maine in their autumnal migrations, pass by Cape Ann and enter Massachusetts Bay during October and November, where they are taken in great number by purse seiners, netters, and pound nets, of which latter there are many in Cape Cod Bay, and which take many mackerel and herring in their seasons.