I think when people say they cut the "gills" they are really cutting that strip of skin on the "neck" of the fish (and then somne might compleatly remove the gills).

Slice that strip of skin until you see lots of blood, usually 1-3 inches. This cuts the jugualr (sp) vein and will bleed the fish out in 5 minuts.

Don't wack the fish, you want the blood to pump out. If a fish is dead it will not pump.
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They say that the man that gets a Ph.D. is the smart one. But I think that the man that learns how to get paid to fish is the smarter one.