OK,so you are drilling and tapping through a bushing,and I assume you had a bushing sized for the tap drill,and you have changed bushings to allow the tap to go through.Do use an appropriate bushing to guide the tap.
Assuming you have the right size tap drill,I will ask,was your tap drill made of High speed steel or carbide?If you did not need carbide to drill the reciever,then a regular high speed tap should have no hardness issue.
Case by case,generally in my experience Mausers are spot hardened where they need to be hard,but the receiver rings are (to my knowledge) not generally case hardened.
So,now look at your tap.Is it a taper tap,a starter tap,with a long taper on the tip?Might the tip be contacting the bottom of the hole?That sure can be an issue on a shallow blind hole.Then,do you have a plug tap and a bottom tap?Try the plug tap.Does it bite? you won't get real far before you find the bottom.You can get in real trouble when you contact the bottom.Beware of chips,and feel for contacting the bottom.Then come back with the bottom tap,that square ended one,to finish.It is easy to chip off the lead tooth.Don;t.and if you do,it may lock up the tap.If that happens,stop,write us again.
Sometimes there is an advantage to grinding the non-cutting useless part of the tip of the tap off.Clear the chips often.