1. Internal Revenue — Stamp Tax — Homestead Declaration — Acknowledgment. <

A notary’s certificate of acknowledgment attached to a declaration of homestead was subject to a stamp tax under War Revenue Act June 13, 1898, c. 448, § 13, 30 Stat. 454 [U. S. Comp. St. 1901, p. 2294], requiring documents mentioned in the schedule, and certificates of any description required by law not otherwise specified, to be stamped.

2. Appeal — Record—Original Documents — Certification.

Where the Circuit Court, as authorized by Court Rule 14, subd. 4 (91 Fed. vii, 32 C. C. A. Ixxxix), transmitted to the Circuit Court of Appeals an original document admitted in evidence over objection that it was not stamped, it was immaterial that the copy of the document contained in the record did not show either that the document or the certificate of acknowledgment indorsed thereon by a notary public was not stamped.

3. Same — Judicial Acts.

Under Civ. Code Mont. §§ 1606, 1609, 1611, providing that acknowledgments by married women to instruments purporting to be executed by them must be taken in the same manner as that of any other person, and shall be that she “executed the same,” a notary, in taking a married woman’s acknowledgment to a declaration of homestead, required by section 1700, does not act as a judicial officer.

4. Same — State Functions.

Since stamps required to be affixed to a notary’s certificate of acknowledgment to a declaration of homestead, under War Revenue Act June 13, 1898, c. 448, § 14, 30 Stat. 455 [U. S. Comp. St. 1901, p. 2296], are required to be furnished by the person for whose benefit the instrument is furnished such tax is not objectionable on the ground that the notary, in taking the acknowledgment and indorsing his certificate, was exercising a function of the state government not subject to federal taxation.

5. Same — Unstamped Instruments — Evidence—State Decisions.

Decisions of state courts that instruments, though unstanqied, as required by War Revenue Act June 13, 1898, c. 448, § 14, 30 Stat. 455 [U. S. Comp. St. 1901, p. 2296], were admissible in evidence, have no application to federal courts.

6. Same — Statutes—Repeal.

War Revenue Act, June 13, 1898, e. 448, § 13, 30 Stat. 454 [U. S. Comp. St. 1901, p. 2295], providing for a stamp tax on certificates attached to legal instruments, was amended by Act March 2, 1901, c. 806, § 7, 31 Stat. 941 [U. S. Comp. St. 1901, p. 2294], which, however, specifically provided for the continuing of the law with regard to the stamping of unstamped instruments subject to a stamp tax at the time they were issued; and section 14 of the original act (30 Stat. 455 [U. S. Comp. St 1901, p. 2296]), providing that unstamped instruments should not be recorded or received in evidence, was not repealed either by Act March 2, 1901, or by Act April 12, 1902, c. 500, 32 Stat. 96 [IT. S. Comp. St. Supp. 1903, p. 276], which repealed the whole of Schedule A of the original act; and Rev. St. § 13 [U. S. Comp. St. 1901, p. 6], declares that the repeal of a statute shall not release or extinguish any penalty, forfeiture, or liability incurred thereunder, unless the repealing act so expressly provides, etc. Held, that the repeal of the act requiring certificates to be stamped did not authorize the subsequent admission in evidence of an instrument containing an unstamped certificate of acknowledgment subject to the tax.