sold by its branch house at Legaspi, island of Luzon, a draft for $100,000, drawn in favor of Mariano Trias, who was custodian of the funds, or treasurer, of the Philippine insurgents. On learning the facts the military authorities of the United States called upon the firm at its Manila office to pay over to them the funds represented by the draft. The firm complied under protest and applied to the British Government to obtain relief. The firm represented that it had, in the island of Luzon, numerous branches where its agents were in the power of the natives, who might compel them by force again to pay the $100,000 if the draft, the original of which was not in the possession of the United States authorities, was presented for payment. It subsequently appeared that the draft, after passing through the hands of several influential Filipinos, came into the possession of a person in Manila, who was informed that if he attempted to collect it, or let it pass out of his possession, his house and lands would be confiscated to the United States. Advised, that the United States authorities were justified in requiring the bank to pay to them the funds due to the insurgents, and that the right of the United States to do so did not depend upon the possession or surrender of the draft issued by the bank when the money was received by it. Mr. Magoon, law officer, Division of Insular Affairs, War Dept., Oct. 10, 1899, Magoon's Reports, 261, citing the case of the Elector of HesseCassel, Phillimore's Int. Law, III. 841; Halleck's Int. Law (3d ed.), chap. 34, sec. 29; Hall's Int. Law (4th ed.), 588; Snow's Cases in Int. Law, 381. The transaction in question, it may be pointed out, took place between the signing Dec. 10, 1898, of the treaty of peace between the United States and Spain, by which the Philippines were ceded to the former, and the exchange of ratifications of the treaty, which was not effected till the following April. "I have the honor to acknowledge the receipt of your letter dated July 31, 1901, transmitting a copy of a bill for 'An act providing for the sale of Spanish copper coins now in the insular treasury,' which proposed act is transmitted prior to its adoption by the Commission, pursuant to resolution of the Commission passed July 22, 1901, copy of which is attached to your letter. "I note the objections to the proposed act offered by Major-General MacArthur, military governor, and the statement in your letter that 'Personally, I have very grave doubts upon the point involved. "In response to your request for an 'authoritative expression of opinion' by the War Department, permit me to say that, upon consideration of the matters and questions involved, determination is made as follows: "1. The property rights acquired by the seizure as prize of war of the moneys found in the Spanish treasuries in Manila upon that city being occupied by the military forces of the United States belong to H. Doc. 551-vol 7—19 the people of the United States in their federated capacity, and the authority to dispose of property so acquired is vested in Congress. Neither the military authorities of the United States nor the officials administering the government of civil affairs in, the Philippines are authorized to divest the United States of its title to said property. "I therefore am of opinion that the adoption by the Philippine Commission of the proposed 'Act providing for the sale of Spanish copper coins in the insular treasury' is inadvisable until authorized by Congress. "I am also of opinion that the order heretofore issued by MajorGeneral Otis while he was military governor directing the insular treasurer to exchange $600 of this coin per week for local currency at par should be rescinded, and have so advised Major-General Chaffee. (Copy inclosed.) "The questions presented herein were referred to the law officer, Division of Insular Affairs, War Department, for report. I inclose copy of his report, to which your attention is directed.” Mr. Sanger, Act. Sec. of War, to Mr. Taft, civil governor of the Philippines, Oct. 15, 1901, Magoon's Reports, 624–625. Taxes. 7. LAW AS TO PRIVATE PROPERTY. (1) TAXES; CONTRIBUTIONS; REQUISITIONS. § 1149. "ARTICLE XLVIII. If, in the territory occupied, the occupant collects the taxes, dues, and tolls imposed for the benefit of the State, he shall do it, as far as possible, in accordance with the rules in existence and the assessment in force, and will in consequence be bound to defray the expenses of the administration of the occupied territory on the same scale as that by which the legitimate Government was bound. "ARTICLE XLIX. If, besides the taxes mentioned in the preceding Article, the occupant levies other money taxes in the occupied territory, this can only be for military necessities or the administration of such territory." Convention respecting the Laws and Customs of War on Land, The Hague, "ARTICLE LI. No tax shall be collected except under a written order and on the responsibility of the commander-in-chief. "This collection shall only take place, as far as possible, in accordance with the rules in existence and the assessment of taxes in force. "For every payment a receipt shall be given to the taxpayer." Convention respecting the Laws and Customs of War on Land, The The regulated seizure of private property is effected by the levy of contributions and requisitions. Contributions are Contributions and such payments in money as exceed the produce of requisitions. the taxes, the latter being appropriated as public property. Requisitions refer to the taking of articles needed by the army for consumption or temporary use, such as food for men and animals, and clothes, wagons, horses, railway material, boats, and other means of transport, and of the compulsory labor, whether gratuitous or otherwise, of workmen to make roads, drive carts, and to perform other such services. The amount both of contributions and of requisitions is fixed at the will of the invader; the commander of any detached body of troops being authorized under the usual practice to requisition objects of immediate use, such as food and transport, while superior officers are alone permitted to make demands for clothing and other articles for effecting the supply of which some time is necessary; and contributions can be levied only by the commander in chief or by the general of a corps acting independently. Receipts or "bons de requisition "bons de requisition" are given in acknowledgment of the sums or quantities exacted, in order that other commanders may not make fresh impositions without knowing the extent of those already levied, as well as to facilitate the recovery by the inhabitants from their own government of the amounts paid if the latter determines on the conclusion of peace to spread the loss suffered over the nation as a whole. The English on entering France in 1813, the United States Army in Mexico, and the English and French forces in the Crimea, abstained wholly or in the main from the seizure of private property in either manner. But the United States expressly affirmed the right to levy contributions and requisitions in its instructions to its commanding officers in Mexico. In the Franco-German war the right to levy contributions and requisitions was put in force with more than usual severity. By the declaration of Brussels, of 1874, the right is restricted to the necessities of war, and this rule has been followed in The Hague convention. “3. Hall, Int. Law (5th ed.), 427-431. See Thomas, Henri, Des requisitions militaires et des logement des gens de guerre en France. Paris, 1889. The commander of the forces is particularly desirous that the inhabitants should be well treated; and that private property must be respected as it has been hitherto. "4. The officers and soldiers of the army must recollect that their nations are at war with France solely because the ruler of the French nation will not allow them to be at peace, and is desirous of forcing them to submit to his yoke; and they must not forget that the worst of the evils suffered by the enemy, in his profligate invasion of Spain and Portugal, have been occasioned by the irregularities of the soldiers, and their cruelties, authorised and encouraged by their chiefs, towards the unfortunate and peaceful inhabitants of the country. "5. To revenge this conduct on the peaceable inhabitants of France would be unmanly and unworthy of the nations to whom the commander of the forces now addresses himself; and, at all events, would be the occasion of similar and worse evils to the army at large than those which the enemy's army have suffered in the Peninsula; and would eventually prove highly injurious to the public interests. "6. The rules, therefore, which have been observed hitherto, in requiring, and taking, and giving receipts for supplies from the country, are to be continued in the villages on the French frontier; and the commissaries, attached to each of the armies of the several nations, will receive the orders from the commander in chief of the army of their nations, respecting the mode and period of paying for such supplies." Order issued by the Duke of Wellington at Irurita, July 9, 1813, Gurwood's October 26, 1846, General Taylor, acknowledging the receipt of instructions of Mr. Marcy, Sécretary of War, of September 22, 1846, stated that it had been impossible up to that time to sustain the army to any extent by forced contributions of money or supplies. The country between the Rio Grande and the Sierra Madre was poor, furnishing only corn and beef. These articles had been obtained by paying for them at moderate rates, but, if a different system had been adopted, it was certain that they could not have been procured in sufficient quantities. The prompt payment in cash had, besides, neutralized much of the unfriendly feeling with which the Americans were regarded and had contributed greatly to facilitate their operations. The people had it in their power at any time to destroy their crops, and would undoubtedly do so rather than see them taken forcibly. Moreover, if their crops were so taken they would have no inducement to plant again. Accompanying the report of the Secretary of War of December 2, 1847, there is a collection of the orders given by the United States respecting military contributions and requisitions during the war with Mexico. In these orders the subjects of contributions and requisitions are treated more or less indiscriminately with that of military occupation and administration, the lines of theoretical distinction since drawn not being clearly discernible. The first order, signed by President Polk and addressed to the Secretary of the Treasury, bears date March 23, 1847. After referring to the repeated rejection by Mexico of offers of negotiation, it declares the right of the conqueror to levy contributions upon the 組 enemy and apply the proceeds to defray the expenses of the war, as well as to establish a temporary military government, and either to exclude trade or to allow it on such conditions as he may see fit to prescribe, including the exaction of duties. It further declared that all the Mexican territory in possession of the United States land and naval forces should be opened, while their military occupation lasted, to the commerce of all neutral nations, in articles not contraband of war, upon the payment of prescribed rates of duties, which should be made known and enforced by the military and naval commanders; and the Secretary of the Treasury was directed to examine the existing Mexican tariff and report a schedule of articles of trade, to be admitted at such rates of duty on goods and on tonnage as would be likely to produce the greatest amount of revenue. Mr. Walker, Secretary of the Treasury, March 30, 1847, made a report to the President, accompanied with a scale of duties, as well as with a scheme of regulations. He had, he said, found it to be impossible to adopt as a basis the tariff of Mexico, because the duties were extravagantly high. There were also sixty articles the importation of which was forbidden by that tariff, among these articles being sugar, rice, cotton, boots, coffee, soap, and many other articles of daily use. He recommended that the Mexican Government monopoly in tobacco should be abolished, so as to diminish the resources of that Government and augment those of the United States by collecting the duty on all imported tobacco. The Mexican interior transit duties were also to be abolished, as well as the internal Government duty on coin and bullion. The prohibition of exports and the duties on exports should be annulled. March 31, 1847, President Polk communicated Mr. Walker's report to the Secretary of the Navy, with instructions to carry its recommendations into effect. April 3, 1847, Mr. Mason, Secretary of the Navy, enclosed to the President a copy of instructions which he had on that day, after consultation with the Secretary of War, addressed to the officers commanding the naval forces of the United States in the Pacific Ocean, and in the Gulf of Mexico, respectively. These instructions stated that on the occupation of California Commodore Stockton was, on November 5, 1846, instructed to admit the commerce of Americans and neutrals, except contraband, into places in actual military occupation, on the payment of moderate duties, within the limits prescribed by the tariff laws of the United States. After the occupation of Matamoras, and subsequently of Tampico, instructions were given by which the moderate trade at those places was confined to cargoes in American bottoms which had paid duties in a custom house of the United States; but, as Mexico still refused to negoti for peace, the President had determined to place the trade uld occupied places on a footing more favorable to neutral con |