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No. 45.

ADJUTANT GENERAL'S OFFICE,

Washington, December 10, 1901.

The attention of officers accountable for fortification and submarine mining property at artillery posts is called to the following rules of the Engineer Department governing the disposition of such property:

No items of property are considered expendable except those that have become fixtures, being permanently built into the work, or those that have actually lost their identity by use.

The first class comprises electric wire circuits, junction boxes, underground and interior conduits, pipe lines, speaking tubes, tracks, trolley rails, etc.

The second class comprises acids, cotton waste, emery paper, glue, oil, mercury, paint, paraffin, insulating tape, resin, solder, tallow, varnish, lamps, fuses, etc.

Items of the first class may be disposed of on the returns by stating clearly in the proper columns the exact manner of their disposition or expenditure.

Items of the second class actually expended may be disposed of on the returns in the same manner as "expended in construction, operation, or repair of plant.”

In case a doubt exists as to whether certain articles are expendable under the above classification a certificate covering the expenditure of the property will be submitted as required by paragraph 764 of the Regulations, the items being accounted for on the returns until action has been taken by the Secretary of War.

Care should be exercised to report all transactions in the proper columns.

Officers will not expend or drop as expended from their property returns machinery or appliances installed as part of any emplacement, battery, or power plant. This applies to all machinery and appliances, whether in permanent positions, such as boilers, engines, dynamos, switchboards complete, pumps, motors, controllers, switches, lamp fixtures, storage batteries, electric fans, transformers, telephones, etc., or whether they are movable like trolleys, differential pulleys, tools, portable ammeters and voltmeters, testing sets, thermometers, indicators, tachometers, hose, etc.

These articles as well as expendable articles will be taken up and accounted for on the property returns and when transferred will be transferred on regular invoices and receipts.

BY COMMAND OF LIEUTENANT GENERAL MILES:

H. C. CORBIN,

Adjutant General, Major General, U. S. Army.

CIRCULAR,

No. 46.

HEADQUARTERS OF THE ARMY,

ADJUTANT GENERAL'S OFFICE,

Washington, December 12, 1901.

By direction of the Secretary of War, the accompanying list, showing surety companies which have qualified to do business in the State in which incorporated, showing also the United States judicial districts in other States and Territories in which each has complied with section 2, act of August 13, 1894, and paragraph 656 of the Regulations of 1901, to present date, is published for the information of all concerned.

BY COMMAND OF LIEUTENANT GENERAL MILES:

H. C. CORBIN,

Adjutant General,

Major General, U. S. Army.

List showing Surely Companies which have qualified to do business in the State in which incorporated, showing also the U. S. Judicial Districts in other States and Territories in which each has complied with Sec. 2. Act of August 13, 1894, and Army Regulation, 656, to date.

NAME OF COMPANY.

American Surety Company of New York, 100
Broadway, New York, N. Y.

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Fidelity and Deposit Company of Maryland, cor-
ner Charles and Lexington sts., Baltimore, Md. XX
The American Bonding and Trust Company of
Baltimore City, Equitable Bldg., Baltimore, Md. XXX
The City Trust Safe Deposit and Surety Co. of
Philadelphia, 927 Chestnut st., Phila., Pa.
The Fidelity and Casualty Company of New
York, 99 to 103 Cedar st., New York, N. Y.
The Lawyers' Surety Company of New York, 32,
34, and 36 Liberty st., New York, N. Y.
The U. S. Fidelity and Guaranty Company, SW.
cor. Calvert and German sts., Baltimore, Md.
The Mercantile Trust Company, 413 Wood st.,
National Surety Company, New York, N. Y.
Pittsburg, Pa
The Equitable Guarantee and Trust Company,
NW. cor. 9th and Market sts., Wilmington, Del.
The Union Trust Company of Pittsburg, 335 to
339 Fourth Ave., Pittsburg, Pa.

The Etna Indemnity Company, Hartford, Conn.
The Union Safe Deposit and Trust Company,
Portland, Me

Pacific Surety Company, San Francisco, Cal
Virginia Trust Company, Richmond, Va.

The Union Surety and Guaranty Company, 1428
Chestnut st., Philadelphia, Pa

The Equitable Trust Company of Pittsburg,
Pittsburg, Pa

United States Guarantee Co., New York, N. Y
International Trust Company, Denver, Colo.
Citizens' Trust and Guaranty Co., Parkersburg,
W. Va

The Bankers Surety Co., Cleveland, Ohio.

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LEGEND; indicates State in which incorporated. X indicates proper qualification of company.

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