The Win 61 is only semi valuable when in high original condition or new in box. The holes have already reduced that value considerably. Most any competent gunsmith could fill the unwanted holes with a bolt of appropriate steel and reblue the action. But the holes will always be there upon close examination. Possibly a little hi tech welding could make them virtually invisible. Apparently you have an earlier one without the dovetail on top for scope mounts so any scope mount will still violate the original condition. When you are done you will have a gun worth about $600 - but they are great little rifles. I grewup with one in my hands and still have it 63 years later. Only gun in my safe that is never going anywhere else.