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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. 36.
Art. 36. If such works of art, libraries, collections, or instruments belonging to a hostile nation or government, cam be removed without injury, the ruler of the conquering state or nation may order them to be seized and removed for the benefit of the said nation. The ultimate ownership is to be settled by the ensuing treaty of peace.
In no case shall they be sold or given away, if captured by the armies of the United States, nor shall they ever be privately appropriated, or wantonly destroyed or injured.