the several commercial zones and the American Reserve Bank combined
may be distributed between the United States Government and all the
national banks pro rata, according to the amount they have respectively
deposited with the American Reserve Bank, whenever in the judgment of
the board of the American Reserve Bank it is advisable to do so, having
made such provision for a reserve as is deemed necessary: _Provided,
however_, That the distribution of profits shall not exceed 2 per
centum per annum until practically all of the United States notes have
been converted into gold certificates; and for that purpose all the
profits in excess of 2 per centum shall be paid into the reserve fund
of the United States Treasury in gold coin.