Règle correspondante
Philippines
Practice Relating to Rule 49. War Booty
The Articles of War (1938) of the Philippines states:
Any person subject to military law who buys, sells, trades, or in any way deals in or disposes of captured or abandoned property, whereby he shall receive or expect any profit, benefit, or advantage to himself or to any other person directly or indirectly connected with himself or who fails whenever such property comes into his possession or custody or within his control to give notice thereof to the proper authority and to turn over such property to the proper authority without delay, shall, on conviction thereof, be punished by fine or imprisonment. 
Philippines, Articles of War, 1938, Article 81.