Individuals may also file under Chapter 7 or Chapter 11. For additional tax information on bankruptcy, refer to Publication 908, Bankruptcy Tax Guide and Publication 5082, What You Should Know about Chapter 13 Bankruptcy and Delinquent Returns (PDF).
In most cases the anvil is used as a forging tool. Before the advent of modern welding technology, it was a primary tool of metal workers. The great majority of modern anvils are made of cast or forged steel (the latter is stronger) that has been heat treated.
A player with 42 Smithing can make the shield by using three steel bars on an anvil while carrying a hammer, granting 112.5 Smithing experience. It can also be purchased at Seddu's Adventurer's Store in Nardah or Cassie's Shield Shop in Falador.