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Fiske, John, 1842-1901

"Volume 4, part 3: James Knox Polk"

Indeed, it would have been impracticable for Congress to
have provided for all the details of a campaign.
The mode of levying contributions must necessarily be left to the
discretion of the conqueror, subject to be exercised, however, in
conformity with the laws of nations. It may be exercised by requiring
a given sum or a given amount of provisions to be furnished by the
authorities of a captured city or province; it may be exercised by
imposing an internal tax or a tax on the enemy's commerce, whereby he
may be deprived of his revenues, and these may be appropriated to the
use of the conqueror. The latter mode was adopted by the collection of
duties in the ports of Mexico in our military occupation during the late
war with that Republic.
So well established is the military right to do this under the laws of
nations that our military and naval officers commanding our forces on
the theater of war adopted the same mode of levying contributions from
the enemy before the order of the President of the 31st of March, 1847,
was issued.


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