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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. 38.
Art. 38. Private property, unless forfeited by crimes or by offenses of the owner, can be seized only by way of military necessity, for the support or other benefit of the army or of the United States.
If the owner has not fled, the commanding officer will cause receipts to be given, which may serve the spoliated owner to obtain indemnity.