Source and locator: Angela Reiniche, NPS California Trail article, note 6; Internal Revenue Assessment Lists for California, 1862–1866, M756, 33 rolls, Record Group 58, National Archives.
Inspection and evidence boundary: NPS reports a $10 federal occupational tax under the category physician. Article and citation inspected; underlying assessment line and roll/page not recovered. A federal revenue category is not proof of a medical degree, modern professional licensure, earnings or profit.