WORDS AND PHRASES-Continued.

in the United States has been abandoned or substantially abandoned, the public notice referred to is not an "administrative ruling" within the meaning of that term as used in Article XIII of the Cuban Trade Agreement. 428.

3. "Any public work of the United States."-Contracts exceeding $2,000 in amount, for alteration or repairs of Coast Guard vessels, boats and aircraft, since the property to be altered or repaired belongs to the United States, fall within the category "any public work of the United States" as those

words are used in the act of Aug. 24, 1935, which act repealed the so-called Heard act. 421.

4. "Emergency."-The word "emergency" is defined as a sudden or unexpected occurrence or condition calling for immediate action. This can hardly be applied to a permanent condition of inadequacy of service.

148.

"IN ACTIVE SERVICE." See Infra, "ON ACTIVE DUTY." 5. "On active duty" and "in active service."-There is an important distinction between being "on active duty" and being "in active service" or "on the active list." The former denotes the physical presence of the soldier at his proper station, while the latter denotes his status in the army. 241. "ON THE ACTIVE LIST." See Supra, "ACTIVE SERVICE." 6. "Other necessary miscellaneous expenses."-"Where a statute enumerates several classes of persons or things, and immediately following and classed with such enumeration the clause embraces 'other' persons or things, the word 'other' will generally be read as 'other such like', so that persons or things therein comprised may be read as ejustem generis with, and not of a quality superior to or different from, those specifically enumerated. "" Examination of the 1935 Virgin Islands appropriation act fails to disclose that the Congress intended that this rule of interpretation should not be applied in determining the meaning of the act, it is therefore my opinion that the words "other necessary miscellaneous expenses" do not include unofficial traveling expenses. 49. 7. "Political subdivisions." Special assessment districts lawfully created for public purposes under the authority of the several states and authorized to exercise a portion of their respective sovereign powers are state "political subdivisions" within the meaning of the Revenue Act of 1913, and the opinion of Jan. 13, 1914, (30 Op. 252) should not be disturbed. 563. 9. "Project."Attributing to the word "project" the significance of definitions given in the Standard Dictionary and Webster's International Dictionary, it must be concluded that Section 207 of the National Housing Act, does not require that insurance for a low-cost housing project must be deferred until the project is completed. 336.

WORDS AND PHRASES-Continued.

10. "Projects."-Grants from funds appropriated by Public Resolution No. 11, approved April 8, 1935, to the Governors of the several States for emergency relief purposes are "projects" ⚫ within the meaning of section 13 of that Resolution, whether for construction work or for the purpose of such items as food and clothing; and such grants are subject to the provisions of Title III of the Treasury and Post Office Appropriation Act, fiscal year 1934 (47 Stat. 1520). 207.

11. "Property or."-The words "property or" appearing before the word "project" in the proviso of Section 207, National Housing Act, were not in the statute as originally enacted, but were added by Section 344, Bankruptcy act of 1935. The purpose of this amendment was to insure that the statutory provision applied to low-cost housing property as well as to low-cost housing projects. 335-336.

12. "Public work and public works."-The employment of laborers and mechanics in making repairs to Government vessels is employment upon a "public work" of the United States within the language "any of the public works of the United States" in the 8-hour law of August 1, 1892 (27 Stat. 340; 29 Op. 395). 422.

13. "This act."-The words "this act," as used in section 18, Act of June 18, 1934 (48 Stat. 984), cannot properly be considered as designating only a part, or parts, of the Act, and hence the third and succeeding proviso in section 3 will be inoperative if the vote under section 18 is against the application of the act. 121.

WORKMEN'S COMPENSATION FUND, CALIFORNIA TAXATION. 1. Compensation paid to officers and employees administering State Workmen's Compensation Fund of California. It is doubtful whether the opinion of the Acting Attorney General of July 19, 1918 (31 Op. 308), should be reconsidered, for the questions dealt with therein are essentially different from the question now under consideration, and the conclusion reached in that opinion is not questioned and does not necessarily affect the case presented. 199.

2. Same. The opinion of July 19, 1918, should be considered as confined to the specific questions therein considered and not as controlling in determining whether compensation paid from the State Workmen's Compensation Fund of California to officers and employees administering such fund is taxable by the Federal Government. 199.

WORLD WAR ADJUSTED COMPENSATION ACT.

1. Entitlement to compensation.-Claimant was inducted into military service October 20, 1917, but was absent without leave and charged with desertion from December 2, 1917, until October 10, 1919, when he was arrested and returned to the

WORLD WAR ADJUSTED COMPENSATION ACT-Continued.

Army. Subsequently, because of his mental condition the charge of desertion was removed and he was honorably discharged from the Army December 17, 1919. 202.

2. Same. Opinion of Attorney General Stone of July 26, 1924 (34 Op. 228), distinguished. 202.

3. Same.-Held, the claimant is not entitled to compensation under the World War Adjusted Compensation Act. 202.

WORLD WAR VETERANS, ACT.

YACHT.

Applicability of definitions of relationship and dependency contained in the World War Veterans' Act.-The definitions of relationship and dependency contained in the World War Veterans' Act, 1924, as amended, are applicable in awarding compensation to or for dependents of World War veterans or in apportioning compensation payable to veterans under sections 27 and 28, Title III, Public. No. 141, Seventy-third Congress. 103.

REMISSION OF FORFEITURE FOR VIOLATION OF SHIPPING ACT, 1916, AS AMENDED. See SHIPPING, 5.