Similar cases were so frequent that the French troops scarcely wondered when they captured, near Senlis, a horseman of the German imperial guard, accompanied by three German subjects who spoke French very well, and as they knew the district served him as guide and accomplices in the work of brigandage in which he engaged. The numerous articles which they found in the pockets of these wretches left no doubt on this point: they were, therefore, brought before a court-martial at the same time as several other German prisoners who had been guilty of similar thefts; in particular, a Death’s-head hussar, who had been found in possession of a roll of bills stolen in Belgium, a considerable sum of French gold, and many jewels. ENORMOUS TAXES LEVIED BY THE GERMANS The taxes levied by the Germans in several towns of Belgium and France were represented by the invaders as either fines or war contributions. If, however, we consider them a little more closely, we shall not be able to see anything in them but theft, admitted and official. It is a consequence and an extension of thefts committed on the field of battle. That such levies should be permitted, they must be represented as expenses arising out of invasion. It is within such limits only that international law recognises war levies. Such as it is, we have no doubt that this limit is stretched to some extent. Collective fines imposed for damage sustained by an invading army are manifestly a mockery. No less ridiculous is the claim to make up for the general expenses of war by levies of this kind. The Germans had no hesitation in using these two pretexts as an excuse. Moreover, it is plain that in their view a war tax would come under the head of the system in reliance on which war makes everything permissible. In several places these levies were, practically speaking, represented as a ransom for invaded towns. It seemed that these towns had to pay for the favour done them of not being handed over to pillage. If they came and refused the money, because they did not know where to find it, at once the German commandant threatened them with fire, devastation and pillage. These levies, therefore, were reckoned in the category of methods of terrorisation. Their aim was to make the inhabitants desire peace by multiplying their sufferings. As for openly admitted reasons, the following are taken from an article in the _Kölnische Zeitung_, which dealt with the levy imposed on Belgium and the city of Brussels and, on the other hand, from a proclamation of Lieutenant-general Nieber, with regard to a tax levied on the town of Wavre.