Section 61 of the Currency Act is hereby amended by the deletion of sub-section (7) thereof and the insertion in the said section of the following sub-section in lieu of the said sub-section so deleted, that is to say: -
"(7) As soon as may be after the last day of February and after the 31st day of August in every year the Commission shall value, at values not exceeding the current market prices on such last day of February or 31st day of August (as the case may be), the capital assets of the legal tender note fund on such last day of February or 31st day of August (as the case may be), and shall ascertain the extent of the net surplus or deficiency, if any, of such capital assets as so valued (less by the capital amount of any temporary borrowing under the next preceding sub-section of this section then outstanding) above or below the amount of legal tender notes outstanding on such last day of February or 31st day of August (as the case may be), and shall, as soon as may be aft