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Instructions for the Government of Armies of the United States in the Field (Lieber Code). 24 April 1863.
Section III : Deserters -- Prisoners of war -- Hostages -- Booty on the battle-field. - Art. 72.
Art. 72. Money and other valuables on the person of a prisoner, such as watches or jewelry, as well as extra clothing, are regarded by the American Army as the private property of the prisoner, and the appropriation of such valuables or money is considered dishonorable, and is prohibited.
Nevertheless, if ' large ' sums are found upon the persons of prisoners, or in their possession, they shall be taken from them, and the surplus, after providing for their own support, appropriated for the use of the army, under the direction of the commander, unless otherwise ordered by the government. Nor can prisoners claim, as private property, large sums found and captured in their train, although they have been placed in the private luggage of the prisoners.