Chapter LXXI: Section 3: That in the case of the death of any person who would be

entitled to a homestead under the provisions of the first section of this act, his widow, if unmarried, or in case of her death or marriage, then his minor orphan children, by a guardian duly approved and officially accredited at the Department of the Interior, shall be entitled to all the benefits enumerated in this act, subject to all the provisions as to settlement and improvements therein contained: _Provided_, that if such person died during his term of enlistment, the whole term of his enlistment shall be deducted from the time heretofore required to perfect the title.