Annex to the Convention: Regulations respecting the laws and customs of war on land #Section III : Military authority over the territory of the hostile state - Regulations: Art. 51.
Art. 51. No contribution shall be collected except under a written order, and on the responsibility of a commander-in-chief.
The collection of the said contribution shall only be effected as far as possible in accordance with the rules of assessment and incidence of the taxes in force.
For every contribution a receipt shall be given to the contributors.