At least you admit by the previous cite that it is an excise tax- which should tell us something.
There is no law anywhere taxing or regulating common, natural, normal doings. There will never be a law that says, "painting a wall is taxable", or "speaking with others is taxable" The context is always determinant.
Income
from "vocations or activities pursued as of common right"
under the umbrella of an excise become "sources derived"...
Quote:
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natural rights, so called, are as much subject to taxation as rights of lesser importance
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SUBJECT to taxation, not the subject
OF taxation, or the
OBJECT of taxation.