§ 3. Resolved, that the allowance under section thirty eight of "The Succession duty Act, 1853," to a successor upon taking a succession upon the death of any person dying on or after the first day of June, one thousand eight hundred and eighty-nine, shall only be made in respect of the value of property which the successor may have acquired by any title not conferring a succession on him, and which passes from the successor to some other person.
§ That the duties charged under "The Succession Duty Act, 1853," and section twenty-one of "The Customs and Inland Revenue Act, 1888," shall be payable upon a succession upon the death of any person dying on or after the first day of June, one thousand eight hundred and eighty-nine, although the value thereof shall be less than twenty pounds.