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Instructions for the Government of Armies of the United States in the Field (Lieber Code). 24 April 1863.
Section II : Public and private property of the enemy -- Protection of persons, and especially of women, of religion, the arts and sciences -- Punishment of crimes against the inhabitants of hostile countries - Art. 35.
Art. 35. Classical works of art, libraries, scientific collections, or precious instruments, such as astronomical telescopes, as well as hospitals, must be secured against all avoidable injury, even when they are contained in fortified places whilst besieged or bombarded.