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United States of America
Practice Relating to Rule 146. Reprisals against Protected Persons
Section D. Civilians in the power of the adversary
The US Field Manual (1956), referring to Article 33 of the 1949 Geneva Convention IV, states: “Reprisals against … protected civilians are forbidden … However, reprisals may still be visited on enemy troops who have not yet fallen into the hands of the forces making the reprisals.” 
United States, Field Manual 27-10, The Law of Land Warfare, US Department of the Army, 18 July 1956, as modified by Change No. 1, 15 July 1976, § 497(c).
The US Air Force Pamphlet (1976), referring to Article 33 of the 1949 Geneva Convention IV, provides:
No protected person may be punished for an offence he or she has not personally committed. Collective penalties and likewise all measures of intimidation or of terrorism are prohibited. Reprisals against protected persons … are prohibited. 
United States, Air Force Pamphlet 110-31, International Law – The Conduct of Armed Conflict and Air Operations, US Department of the Air Force, 1976, § 10-7(b)(1).
The Pamphlet further states:
Reprisals are forbidden, under all circumstances, against the persons or objects referenced above in accordance with the 1949 Geneva Conventions. At least some, and possibly all, of these prohibitions are regarded as customary law and are binding regardless of whether the adversary is a party to the Geneva Conventions. For definitions as to persons or objects protected under the 1949 Geneva Conventions, applicable articles of those documents must be consulted. Also, the prohibition in Article 33, [Geneva Convention IV], protecting civilians includes all those who … at a given moment and in any manner whatsoever, find themselves, in case of a conflict or occupation, in the hands of a Party to the conflict or Occupying Power of which they are not nationals. (Article 4, [Geneva Convention IV]). 
United States, Air Force Pamphlet 110-31, International Law – The Conduct of Armed Conflict and Air Operations, US Department of the Air Force, 1976, § 10-7(b)(2).
The US Soldier’s Manual (1984), under the heading “Treat all captives and detainees humanely”, tells soldiers: “You must never engage in reprisals or acts of revenge against any persons, enemy or civilian, whom you capture or detain in combat.” 
United States, Your Conduct in Combat under the Law of War, Publication No. FM 27-2, Headquarters Department of the Army, Washington, November 1984, p. 15.
In a part dealing with the treatment of civilians and private property, the manual further states: “The Geneva Conventions forbid retaliating against civilians for the actions of enemy soldiers.” 
United States, Your Conduct in Combat under the Law of War, Publication No. FM 27-2, Headquarters Department of the Army, Washington, November 1984, p. 23.
The US Air Force Commander’s Handbook (1980), under the heading “Persons and Things Not Subject to Reprisals”, states: “Under the 1949 Geneva Conventions, reprisals may not be directed against … the inhabitants of occupied territory”. 
United States, Air Force Pamphlet 110-34, Commander’s Handbook on the Law of Armed Conflict, Judge Advocate General, US Department of the Air Force, 25 July 1980, § 8-4(c).
The US Operational Law Handbook (1993) provides: “The following measures are expressly prohibited by the law of war and are not excusable on the basis of military necessity: … m. Reprisals against persons or property protected by the Geneva Conventions, to include … civilians.” 
United States, Operational Law Handbook, JA 422, Center for Law and Military Operations and International Law Division, The Judge Advocate General’s School, United States Army, Charlottesville, Virginia 22903-1781, 1993, p. Q-182.
The US Naval Handbook (1995) states: “Reprisals are forbidden to be taken against: 1. … interned civilians … 3. Civilians in occupied territory.” 
United States, The Commander’s Handbook on the Law of Naval Operations, NWP 1-14M/MCWP 5-2.1/COMDTPUB P5800.7, issued by the Department of the Navy, Office of the Chief of Naval Operations and Headquarters, US Marine Corps, and Department of Transportation, US Coast Guard, October 1995 (formerly NWP 9 (Rev. A)/FMFM 1-10, October 1989), § 6.2.3.2.
The Handbook also provides: “All interned civilians … may not be subjected to reprisal action or collective punishment.” 
United States, The Commander’s Handbook on the Law of Naval Operations, NWP 1-14M/MCWP 5-2.1/COMDTPUB P5800.7, issued by the Department of the Navy, Office of the Chief of Naval Operations and Headquarters, US Marine Corps, and Department of Transportation, US Coast Guard, October 1995 (formerly NWP 9 (Rev. A)/FMFM 1-10, October 1989), § 11.8.
The US Naval Handbook (2007) states:
Reprisals are forbidden to be taken against:
1. … interned civilians
3. Civilians in occupied territory. 
United States, The Commander’s Handbook on the Law of Naval Operations, NWP 1-14M/MCWP 5-12.1/COMDTPUB P5800.7, issued by the Department of the Navy, Office of the Chief of Naval Operations and Headquarters, US Marine Corps, and Department of Homeland Security, US Coast Guard, July 2007, § 6.2.4.2; see also § 11.5.
In the Calley case in 1973, a US army officer was convicted of murder for killing South Vietnamese civilians. The US Army Court of Military Review dismissed the argument that the acts were lawful reprisals for illegal acts of the enemy and held: “Slaughtering many for the presumed delicts of a few is not a lawful response to the delicts … Reprisal by summary execution of the helpless is forbidden in the laws of land warfare.” 
United States, Army Court of Military Review, Calley case, Judgment, 16 February 1973.
An instruction card issued to all US troops engaged in Viet Nam directed soldiers always to treat prisoners humanely, adding: “All persons in your hands, whether suspects [or] civilians … must be protected against violence, insults, curiosity, and reprisals of any kind.” 
United States, The enemy in your hands, Reproduction of 3x5 instruction card issued to all troops, reprinted in George. S. Prugh, Law at War: Vietnam 1964–1973, Department of the Army, Vietnam Studies, 1975, Appendix H. III.
In 1980, in a footnote to a memorandum of law on the “Reported Use of Chemical Agents in Afghanistan, Laos, and Kampuchea”, a legal adviser of the US Department of State stated:
In theory, an attempt might also be made to justify the use of chemical weapons in Afghanistan as a lawful reprisal against violations of the general laws of war by Afghan insurgents (such as the summary execution of Soviet prisoners). However, such an argument would face several serious problems. First, the prohibition in the [1925 Geneva Gas] Protocol and in customary international law apparently itself precludes use of chemical weapons in reprisal except in response to enemy use of weapons prohibited by the [1925 Geneva Gas] Protocol … Second, reprisals against the civilian population of occupied territories are expressly precluded by the law of war, and this would apply to reprisals against Afghan villages in areas occupied by Soviet forces. See Article 33 of [the 1949 Geneva Convention IV]. 
United States, Department of State, Memorandum of law by a Legal Adviser on the “Reported Use of Chemical Agents in Afghanistan, Laos, and Kampuchea”, 9 April 1980, reprinted in Marian Nash Leich, Digest of United States Practice in International Law, 1980, Department of State Publication 9610, Washington, D.C., December 1986, pp. 1034 and 1041, footnote 38.