Let us note, finally, that theft and pillage are expressly forbidden by the German _Usages of War_. Articles 57, 58, 60, 61, and 62 prohibit all destruction of private property. But we must suppose that their _Usages of War_ are applicable only in times of peace, since from the very first days of the war the German army began to pillage the regions which it occupied. This spoliation has been pursued with the systematic spirit which characterizes _Kultur_. _Illegal Taxation._ ARTICLE 43. _The authority of the power of the State having passed de facto into the hands of the occupant, the latter shall do all in his power to restore, and shall ensure, as far as possible, public order and safety, respecting at the same time, unless absolutely prevented, the laws in force in the country._ ARTICLE 48. _If, in the territory occupied, the occupant collects the taxes, dues, and tolls payable to the State, he shall do so, as far as is possible, in accordance with the legal basis and assessment in force at the time and shall in consequence be bound to defray the expenses of the administration of the occupied territory to the same extent as the national Government had been so bound._ ARTICLE 49. _If, in addition to the taxes mentioned in the above Article, the occupant levies other money contributions in the occupied territory, they shall only be applied to the needs of the army or of the administration of the territory in question._ Two placards exhibited in Brussels on the evening of the 12th December (Saturday) attracted general attention. They first convoked the Provincial Councils for the 19th December, and imposed upon them, not simply a general "order of the day," but an imperative mandate to vote a war-tax. The second gave details of this tax: 480,000,000 frs. was to be paid in monthly instalments of 40,000,000 (£19,200,000 in twelve payments of £1,600,000) (see _Belg. Allem._, p. 120). Baron von Bissing thus advertised, seven days in advance, the decisions to be taken by the Provincial Councils. Doubtless he was made to understand that the proceeding was a little extreme, and contrary both to the law and to common sense; for on the following morning the second placard was covered with a blank sheet of paper. Better still, the "Official Bulletin of Laws and Decrees for the occupied Belgian Territory" gave in its issue of the 19th the text of the two decrees; but this number was suppressed, and in its place another placard, numbered 19, was distributed, which included only the first decree. On the 19th December our nine Provincial Councils assembled. They could not do otherwise than vote the crushing tax of 480 millions; but several of them protested eloquently against the illegality of this proceeding. _Speech delivered by M. François André at the meeting of the Provincial Council of Hainaut, on the 19th December, 1914, in the presence of the German Governor and Dr. Daniest, President._