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The Laws of War on Land. Oxford, 9 September 1880.
Part II : Application of general principles #II. Occupied territory #C. Rules of conduct with regard to property #(b) Private property - Art. 58.
Art. 58. The occupant cannot collect extraordinary contributions of money, save as an equivalent for fines, or imposts not paid, or for payments not made in kind.
Contributions in money can be imposed only on the order and responsibility of the general in chief, or of the superior civil authority established in the occupied territory, as far as possible, in accordance with the rules of assessment and incidence of the taxes in force.