Preamble
"SEC. 1538. Exemption in favor of surviving spouse, children, and the Insular Government or any political subdivision thereof.—For purposes of the tax fixed in this article, the surviving spouse, and the legitimate or recognized natural or adopted children, shall each be entitled to an exemption of three thousand pesos. "All property passing to the Insular Government or to any political subdivision thereof by way of legacy, devise, or bequest shall be exempt from the tax imposed in this article."