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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. 71.
Art. 71. Whoever intentionally inflicts additional wounds on an enemy already wholly disabled, or kills such an enemy, or who orders or encourages soldiers to do so, shall suffer death, if duly convicted, whether he belongs to the Army of the United States, or is an enemy captured after having committed his misdeed.