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Project of an International Declaration concerning the Laws and Customs of War. Brussels, 27 August 1874.
On taxes and requisitions - Art. 40.
Art. 40. As private property should be respected, the enemy will demand from communes or inhabitants only such payments and services as are connected with the generally recognized necessities of war, in proportion to the resources of the country, and not implying, with regard to the inhabitants, the obligation of taking part in operations of war against their country.