The Shasta courier., 1862-11-29
FEDERAL TAX NOTICE.

Ii Persons required by the Excise Law of
n the United States to make monthly reports
mus. do on before the 10th day Of each month.
Mechanics and Artisans, when engaged in mend
ing and repairing or making new articles, 10 the
extent of only thousand dollars worth per an
mum, are not considered manufacturers, and ex-
cmpt from excise duty.
Mechanics who make new articles, whether to
order otherwise-and sell the same-to an extent
exceeding thousand dollars per annum, are
manufacturers, and required 10 take out a man
| ufacturer's license and make monthly returns.
| House Carpenters and Ship Carpenters, who con-
struct buildings, SHIPS wharves. and other perma-
nent structures mechanics or master builders,
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, tailors millners coopers. cop
persmihs, tinsnths, cutters, dress makers, haters
harness and saddle makers. jewellers apidaries,
chinists, mathematical instruments, cotton and
wooden mills. wooden ware makers perfumery, So
da makers. syrup makers. taunerS, trunk makers,
wheelwrishts. Willow workers. wire rope makers,
yeast powder makers, and others of like character
are manufacturers, and arc liable to pay duty upon
al new articles made, whore the amount of such
new manufacture exceeds one thousand dollars per
annum.
Articles manufactured, when subject to duty are
either taxed specific duty. as in the of cast
iron used for permanent struetures-whioh is one
dollar per rt"n-or-they taxed three per cent.
upon absolute sales of the articles by the manufac-
turer, and if not sold but delivered for consumption.
then three per cent upon the actual market value
when manufactured. The fact that articles have
once twice paid aduty before being moulded into
articles of use, does not exempt them from paying
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, 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 of The number of horned cat
tie, sheep and hogs slaughtered should be made, and
from which their monthly reports should be taken.
Butchers selling from stalls shops. peddling
from wagons, liable for license as retailers OF
pelders, as 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-
quired, by law, to keep book wherein shall be
entered the quantities of grain other vegetable
matter put in the mash tub the quantity or nnm-
bcr of barrels and fractional parts of barrels of each
kind of fermented liquors manufactured and sold
or removed for consumption or sale which book
shall be open to the inspection of the Collector and
Assessor. anl the entries therein made must be
sworn 10 month.
| Licenses will be issued as soon as received. In
the meantime persons required to take out license
will make application to |. b. Potter the Assistant
| Assessor.
WIN. S. KAPPLE.
Collector 1lth Division At. District,
Comprising Shasta county.
| Ofice-Main street. Shasta uext door below F.
/ Dorado stables. NJ: