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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. 40.
Art. 40. There exists no law or body of authoritative rules of action between hostile armies, except that branch of the law of nature and nations which is called the law and usages of war on land.