Amount of privilege tax on occupation.
Section 53
SEC. 53. Amount of privilege tax on occupation.—Privilege taxes on occupations shall be collected as follows, the amount stated being the sum due for the whole year: (a) Customs and immigration brokers, eighty pesos; (b) Lawyers, medical practitioners, land surveyors, architects, public accountants and civil, electrical, mechanical, or mining engineers, fifty pesos; (c) Pharmacists and dental surgeons, forty pesos; (d) Photographers, lithographers, engravers, and professional appraisers or connoisseurs of tobacco and other domestic or foreign products, forty pesos; (e) Procuradores judiciales or agentes de negocios, forty pesos; (f) Veterinarians and farriers, twenty pesos; (g) Midwives and cirujanos ministrantes in medicine or dentistry, ten pesos; (h) Chiropodists, manicurists, tattooers, and masseurs, twenty pesos. "Medical practitioner" includes persons engaged in the practice of medicine in other capacity than that of cirujano ministrante or midwife solely, but excluding physicians or surgeons temporarily called in consultation from another country- "Agente de negocios" includes all persons who act as the agents of others in the transaction of business with any public officer, and all solicitors of insurance, as well as those who conduct collecting, advertising, employment, or private detective agencies.