gross amount uf fees, compensation, piearning* or commissions, thc salaries of clactually paid, and thc rent of the office orbuilding used in ibo business, if hired amowned by himself, tho cost of labor actuallyand not owned by himself, and the cost ofterial other than machinery purchased foruse of his business, or to ne converted intoother turm iu the course of his busiuos* ; anen'?o of mutual in