Drilling and tapping a military receiver for scope bases can be fairly easy if you've got the right tools and an understanding of the process.
First, we need to secure the receiver in a drill and tap fixture. Insert the drill bushing and place the fixture in a vise. Adding a bit of cutting oil will help the drill cut through the metal easily.
Next, drill the hole using an electric hand drill. As each hole is drilled, change to the tap bushing and apply more cutting oil.
After that's completed, slowly cut the threads with the tap, backing off every quarter turn or so to avoid breaking the tap.
Lastly, chamfer the mouth of each hole lightly.
Now it's finished and ready for the bases. Drilling and tapping a military receiver isn't always easy, so remember to be careful and be patient.
-- Larry Potterfield