The Shasta courier., 1862-11-29

| 1t is important that uniformity in ap-
| plication of the Excise Law be observE and
| that all understand the law alike-otlF wise
injustice follows. Therefore the ASS h~s
prepared the following, for informats ooh
to MANUFACTURERS AND MECHANICS:
! Manufacturers pay on the whole price a,
which an article is sold. without reference to
what the different parts have previousl1 paid
For instince-a Steam Engine, so4 for
| 81 200, pays two per cent. on the St 200.
though the Cylinder Piston. ETC., etc. have
previously paid three per cent. as Caktings
| That is to say. what has been paid f)r the
Castings is NOT TO lie deducted from thu price
| of the Engine before calculatingthe tax there
| Work done by Blacksmiths, Wheclwrights.
| Shipwrights and others, when in duplicates
or articles made new, is to be taxed on the
receipts for such duplicates and articles made
new, in all eases where such receipts amount
to over 81 600 per year-the work of putting
such articles in place not to be included.
The following will explain the above, viz
| ANY part of Machine, Vehicle or other Con.
struction, which has distinct character, or
performs seperate Office of such Machine,
| Vehicle or other Construction-as a cylinder
cross head. crank, etc, of a steam engine. or
| the wheels lone or set of a Wagons con-
sidered as though it was of itself an article
requiring no connection with other articles,
to he of service, and is taxable as a duplicate
or substitute, the same s though it were an
original; hut parts Of such parts, as a new
felloe. hub, spoke, etc., is not taxable, but
classed as repairs.
Tie making of Horse Shoes is Manufac.
ture but fitting and setting them upon a
horses foot is repairing.
Setting duplicates or substitutes in place
is mecl an cal labor, are not taxable.
| Scroll Work. Mouldings. Window and
Door Frames, ETC., are included in Manufac-
lures, when made at Work iShops or Facto-
| ries.
Gas Pipe and Water Pipe may be classed
as Hollow Ware.
| Stair Builders are taxed on the worth of the
materials when they leave the shops where
the manufac uring part is done.
| Where material is furnished a Manufacture
e he is to designate the Govds in iris Re
turns,' and pay on the market val< of the
same when delivered, charging the amount
so paid 10 the party for whom they were man.
ufictured.
Persons having only Manufacturer's Ii
cense, and selling other articles than what
they manufacture, take out q seperate Ii
cense for SO doing.
| 1t is requisite that every Manufacturer
should keep book, showing the name of all
articles manufactured, together with the
amounts for which they were sold; and that
no entry of the amount received for anything
subject to the tax shall be made in the Cash
Book. without the name of such article be-
ing included. and a corresponding entry be-
| ing made in the book from which the Month
| ly Returns are taken-said books to be open
at all times to the inspection of the Assessor
or Assistant Assessor.
The MONTHLY RETURNS must be rendered
on or before the 10th of ece,y month. or sat
isiactory explanation be given at the Office
for not making them.
CALEB I. FAY. Assessor lst District
] San Francisco. November llth, 1862