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Instructions for the Government of Armies of the United States in the Field (Lieber Code). 24 April 1863.
Section I : Martial law -- Military jurisdiction -- Military necessity -- Retaliation - Art. 10.
Art. 10. Martial Law affects chiefly the police and collection of public revenue and taxes, whether imposed by the expelled government or by the invader, and refers mainly to the support and efficiency of the army, its safety, and the safety of its operations.