ANNEX TO THE CONVENTION : Regulations respecting the laws and customs of war on land #Section III : On military authority over hostile territory - Art. 53.
Art. 53. An army of occupation can only take possession of the cash, funds, and property liable to requisition belonging strictly to the State, depots arms, means of transport, stores and supplies, and, generally movable property of the State which may be used for military operations.
Railway plant, land telegraphs, telephones, steamers and other ships, apart from cases governed by maritime law, as well as depots of arms and, generally, all kinds of munitions of war, even though belonging to companies or to private persons, are likewise material which may serve for military operations, but they must be restored at the conclusion of peace, and indemnities paid for them.