The Shasta courier., 1862-12-06
Water-Tight Compartme ent
nItd
FEDERAL TAX NOTICE.

4 LII Persons required by the Excise Law Of
N the United States to make monthly reports
mus; do so ON or before the 9th day of each month
Mechanics and Artisans, when engaged in mend
ing and repairing making new articles. to the
extent of only one thousand dollars worth per an
num- are not considered manufacturers and are ex-
empt from excise duty.
Mechanics who make new articles, whether to
order or otherwise-and sell the samc-to an extent
exceeding thousand dollars per annum are
manufacturers, and required to take a man
ufacturer's license and make monthly returns
House Carpenters and Ship Carpenters, who con-
struct buildings. ships wharves, and other perma-
pcut structures mechanics or master builders
are not manufacturers.
House Smiths, Slop Smiths. Spar Makers Black
smiths. Boiler Makers, Foundries. Engine Makers
Rlock and Pump Makers, Boat Builders, Boot and
Shoe Makers, Bag Makors, Box Makers Broom
Makers. Cabinet Makers, Candle Makers, Cap
Makers. carriage makers. and gildcrs cider
and vinegar makers tailors millincrs coopcrs cop
persmiths, nsmiths, cutters, dress makers hatters
harness and saddle makers. jewellers lapidarics ma
chnists, mathematical instruments, cotton and
woolcn mills, wooden ware makers, perfumery. So
ia makers, syrup makers. tanners trunk makers
wheelwrightS, Willow workers, wire rope makers
yeast powder makers, and others of like chara cter
are manufacturers, and are liable to pay duty upon
all new articles made. whore the amount of such
new manufacture exceeds one thousand dollars per
annum.
v.
either taxed specific duty. in the case of cast
iron used for permanent structures-whith h is one
dollar per t"n-or-they taxed three per cent.
upon absolute sales of the articles by the manufac
turer and if sold but delivered for consumption
then three per cent upon the actual market value
when manufactured. The fact that articles have
once or twice paid aduty before being moulded into
articles of does not exempt them from pay ing
full duty again. when completed for market as for
instance, cotton may be manufactured into cloth.
and pay three per cent if then taken and made into
clothing, il 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 n
book, in which entries of the number of horned
tle sheep and hogs slaughtered should be made. and
from which their monthly reports should be taken.
Butchers selling from stalls shops, pcddling
peddlers, the case may be-
Manufacturers are respectfully requested to make
up their accounts for the months of September and
October, and report Immediately. Brewers are re-
quired, by law, to keep book wherein shall be
entered the quantities of grain or other vegetable
matter put in the mash tub the quantity or nnm-
Der of barrels and fractional parts of barrels of each
kind of fermented liquors manufactured and sold
or removed for consumption sale, which book
shall be open to the inspection of the Collector and
Assessor, and the entries therein made must be
sworn to each month";
Licenses will be issued as soon as received In
the meantime persons required to take out license
viii make application to B. Potter the Assistant
Assessor.
WM. s. KAPPLE,
Collector llth Division 4th District
Comprising Shasta county.
ofiee-Main street, Shasta, next door below Ell
Dorado stables