Where the Residue does not exceed One hundred Pounds and is administered and disposed of under this Act without Representation being taken out, it shall not be liable to the Payment of any Duty; and if in any Case the Admiralty under this Act require Security by Bond for the Application of a Residue in due Course of Administration, the Bond shall be exempt from Stamp Duty where an ordinary Administration Bond relative to the same Residue would be so exempt; but this Provision shall not affect any Exemption from Duty existing independently hereof.