Treaties, States Parties and Commentaries
Treaties and Documents
Geneva Conventions of 1949 and Additional Protocols, and their Commentaries
Historical Treaties and Documents
Convention (II) with Respect to the Laws and Customs of War on Land and its annex: Regulations concerning the Laws and Customs of War on Land. The Hague, 29 July 1899.
ANNEX TO THE CONVENTION : Regulations respecting the laws and customs of war on land #Section III : On military authority over hostile territory - Art. 51.
Art. 51. No tax shall be collected except under a written order and on the responsibility of a commander-in-chief.
This collection shall only take place, as far as possible, in accordance with the rules in existence and the assessment of taxes in force.
For every payment a receipt shall be given to the taxpayer.