Special to The New York Times

HAVANA, June 27--Cuban rebels kidnapped ten Americans and two Canadians last night from a mining company's property on the north coast of Orient Province.

According to Richard V. Colligan, vice president of the Moa Bay Mining Company, 200 rebels in trucks invaded the mining property.  In a brief skirmish with soldiers guarding the project two Cuban civilians and one rebel were killed and three soldiers were wounded.

The rebels took all the company's food, medical supplies, portable surgical equipment and a number of beds.

About a mile and a half outside the company property is an army post manned by sixty-three soldiers.  The rebels retreated before the arrival of soldiers from this garrison.

Mr. Colligan said the rebels declared the kidnapping was in retaliation against the United States Naval Base at Guantanamo Bay, on the south coast of Orient Province, for having provided Cuban Army planes with gasoline and supplies when the Cuban Army was bombing the countryside and mountains in Oriente Province.

The Moa Bay Mining Company is a subsidiary of the Freeport Sulphur Company of New York.  The company is spending $76,000,000 in the development of nickel and cobalt mines in Cuba.  The Frederick Snare Corporation of Havana and New York and the Stebbins Engineering Company of Watertown, N.Y., are engaged in construction work on the project, which employs 2,000 Cubans.

The kidnapped men included the construction superintendents of the different companies, engineers, a chemist and a geologist.  The men are:

From the Moa Bay Company:  J. K. Schisler of California, H.G. Kristjanson of Winnipeg, A. M. Ross of Houston, Tex.; James D. Best of New Orleans, and Edwin Cordes of Fanwood, N.J.

From the Frederick Snare Company:  A. A. Chamberlain of Coral Gables, Fla., and Roman Cecilia, formerly of New York.

From the Stebbins Engineering Company:  Edward Cannon or Cornwall, Ont,; Howard A. Roach of Watertown, and Henry Salmonson of Portland, Ore.

From Maurice Knight Company:  W. Koster, identified only as an American.

Prof. E. P. Pfleider of St. Paul, Minn., head of the mining engineering department at the University of Minnesota, a consultant of the Moa Bay Mining Company, also was kidnapped.

Under instructions of the United States Ambassador, Earl E. T. Smith in Havana, the American consul at the near-by town of Santiago de Cuba, Park Fields Wollam, went to Moa Bay this morning to investigate.

Ambassador Smith expressed confidence that the rebels would return the kidnapped men.

"It is a useless defiant gesture which will boomerang against the rebels," he said.

Negotiations for the return of the men are being carried on by the officials of the Moa Bay Mining Company, the Ambassador said.  He said Mr. Wollam had been instructed not to deal with the rebels.

The Cuban Government has offered "to do everything possible" to rescue the kidnapped men, according to the Ambassador.

WASHINGTON, June 27 (AP)--The State Department said today the engineers kidnapped by the rebels last night were taken to the hills in southeastern Cuba.  The rebels commanded by Raul Castro, brother of rebel Fidel Castro, according to the State Department.

Officials said the Castro forces described the kidnapping as retaliation for alleged United States help to the Cuban Army.

Authorities here said the rebels charged the United States was supplying gasoline to Cuban aircraft from its Guantanamo base.

"We have no information that would substantiate the charge," one official said.  He added that the Cuban Army had ample gasoline supplies from a 20,000-barrel Texaco refinery at Santiago.

Ambassador Smith called on the Cuban Foreign Ministry today, officials said, to make every effort to obtain the release of the engineers.

Dr. Manuel Urrutia, candidate for Provisional President of Cuba, said here last night that he had received word to the effect that some--but not all--of the missing men had joined the rebel forces to "fight for democracy and liberty."  He denied they were kidnapped.

Dr. Urrutia emphasized that he was "not connected" with the armed forces of insurrection.  He was, however, the candidate for Provisional President of several revolutionary groups, he said.

At the offices here of there Freeport Sulphur Company, parent concern of Moa Bay, it was said that the rebels had seized nineteen trucks and jeeps.