d. Excavating, sinking, and embanking.

i. Tunnelling.

ii. Sinking foundations.

iii. Boring.

iv. Draining, trenching, ditching, and hedging.

v. Embanking.

vi. Road-making, cutting.

B. Distributors of Production.

1. Dealers, or those who are engaged in the buying and selling of commodities on their own account.

a. Merchants or Importers, and Exporters.