Treaties, States Parties and Commentaries
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On taxes and requisitions - Art. 41.
Art. 41. The enemy in levying contributions, whether as an equivalent for taxes (see Article 5) or for payments that should be made in kind, or as fines, shall proceed, so far as possible, only in accordance with the rules for incidence and assessment in force in the territory occupied.
The civil authorities of the legitimate Government shall lend it their assistance if they have remained at their posts.
Contributions shall be imposed only on the order and on the responsibility of the commander in chief or the superior civil authority established by the enemy in the occupied territory.
For every contribution, a receipt shall be given to the person furnishing it.

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