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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.