( d ) Procuradores judiciales, agentes de negocios , insurance agents and subagents, and veterinarians, forty pesos. 

( e ) Pharm acists, farriers, chiropodists, manicurists, tattooers, and masseurs, twenty pesos. 

(f) Midwives and cirujanos ministrantes  in medicine or dentistry, ten 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, as well as those who conduct collecting, advertising, employment, or private detective agencies. 

[2339-53; 2541-9.] 

S ECTION 1629 . Exemption of Persons Employed by Government or Engaged in Work of Charity . — No occupation tax shall be imposed upon persons in any branch of the service of the Government of the United States or of the Government of the Philippine Islands wh ose entire professional services are devoted exclusively to such Governments or are applied under their direction, nor upon persons devoting their entire professional services to any religious, educational or charitable institution, or hospital, sanitarium , or to any similar establishment, not conducted for private gain. 

[2339-54.] 

S ECTION 1630 . Privilege Tax on Signs, Signboards, and Billboards . — Upon outdoor signs, signboards, and billboards erected, displayed, or maintained in any place exposed to public view shall be paid, by the person so erecting, displaying, or maintaining th e same, a privilege tax, to be computed upon superficial area, as follows: 

( a ) Upon signs, signboards and spaces regularly used for temporary signs, on premises occupied by buildings used for business purposes, per square meter or fraction thereof, per annum, one peso; CIDTcH 

( b ) Upon billboards and upon all signs displayed on premises not occupied by buildings used for business purposes, per square meter 

