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.