The Shasta courier., 1862-11-22
FEDERAL TAX NOTICE.

LII Persons required by the Excise Law of
| IA the United States to make monthly reports,
mus: do before the l 9th day of each month.
Mechanics and Artisans, when engaged in mend
! ing and repairing making articles, to the
extent of only one thousand dollars worth per an
NUN, not considered manufacturers, and are ex-
| empt from excise duty.
! Mechanics who make new articles, whether to
order or otherwise-and sell the same-to an extent
exceeding one thousand dollars per aunum, are
manufacturers, and are required to take out a man
ufacturers license and make onthly returns.
House Carpenters and Ship Carpenters, who con-
struct buildings ships, wharves, and other perma-
nent structures as mechanics master builders,
are not manufacturers.
House Smiths, Slop Smiths. Spar Makers Black
smiths, Boiler Makers, Foundries, Engine Makers
| Rlock and Pump Makers, Boat Builders. Boo; and
Shoe Makers, Bag Makors, Box Makers, Broom
Makers, Cabinet Makers, Candle Makers Cap
Makers carriage makers carvers and gilders, cider
and vinegar makers, taors, milliners coopers cop
pcrsmihs, tinsmiths, cutters dress makers haters,
harness and saddle makers. jewellers, ,lapdarcs ma
chinists, mathematical instruments, cotton and
WOODEN mills, wooden makers, perfumery, So
da makers, syrup makers. tanners. trunk makers,
wheelwrights, Willow workers, wire rope makers
yeast powder makers. and others of like character
are manufacturers, and liable to pay duty upon
al new articles made whore the amount of such
new manufacture exceeds thousand dollars per
annum.
Articles manufactured, when subject TO duty
either taxed a specific duty, in the case of cast
iron used for permanent strUcturcs-which is one
dollar per trn-or-they are taxed three per cent
upon absolute sales of the articles by the manufac-
turer and if not sold but delivered consumpton
then three per cent. upon the actual market value
when manufactured. The fact that articles have
or twice paid duty before being moulded into
articles of use, does not exempt them from paving
full duty again, when completed for market for
instance, cotton may be manufactured into cloth,
and pay three per cent, fthcn taken and made into
clothing. it pays again three per cent. upon the
market value of the clothing
Blank forms for Brewers book can be obtained
by applying to the Collector.
1t is also requisite that Butchers should keep a
book. in which entries the number of horned cat
tie, sheep and hogs slaughtered should be made, and
Butchers selling from stalls or shops or pe,dinc
from wagons, are liable for license as retailers or
pe'idlers. the may be-
Manufacturers are respectfully requested to make
up their accounts FOR the months Of September and
October and report immediately. Brewers are re-
qured, by law. to keep book wherein shall be
entered the guam. tiles of grain other vegetable
matter put in the mash tub the quantity or nnm
Der OF barrels aud fractional parts of barrels Of each
kind of fcrmentcd liquors manufactured and sold
or removed for consumption sale. which book
shall be opcn to the inspection cs the Collector and
Assessor, and the entries therein made must be
sworn /, eac month
Licenses Will be issued as soon as received In
the meantime persons required to take out license
will make application to l. B. Potter the Assistant
Assessor.
WIN. S. KAPPLE,
Collector 1lth Division 4th District
Comprising Shasta county.
Oficc-lain street Shasta, next door below Ell
Dorado stables n22