“The war tribute imposed on Belgium,” wrote the _Kölnische Zeitung_, “_was a punishment for ill-treatment of the Germans in Belgium_. We are now at Brussels, where not more than a fortnight ago some Germans, quietly going on with their work in a foreign country, were abandoned to the cruelty of the mob. What happened then will be a perpetual stain on the honour of the Belgian people. “We have asked ourselves what might be demanded as _reasonable compensation for the inhuman treatment inflicted on our compatriots_, and it appears it is impossible, save by legal means, to punish those who have committed such acts. “But another measure is possible and recognised by international law, and that is why we have imposed a very high war tax on the town of Brussels. “This _town must bear the whole weight of the legally recognised expenses of war_, to wit: the quartering of the troops, and the supply of all the provisions needed by our army up to the point when _all the resources of the town are exhausted_, and its inhabitants have begun to realise individually and as a whole that the baiting of defenceless women is not at all the same thing as the occupation of their houses by the enemy. Whatever it be, the punishment inflicted on the Belgians for the offences of which they have been guilty will be inflicted with all the rigour permitted by the law.” As regards the tax levied on the town of Wavre, Lieutenant-general Nieber writes on the 27th August, in a letter to the mayor— “On the 22nd August, 1914, General von Bülow, in command of the second army, imposed on the town of Wavre a war-levy of 3,000,000 francs, payable on the 1st September, _as punishment for a surprise attack on the German troops, conduct for which no name is too bad, and which was contrary to international law and the usages of war_. “The general in command of the second army has just instructed the general in charge of the depot of the second army to collect the aforesaid levy without delay, _which the town must pay for its conduct_. “I command and instruct you to hand over to the bearer of the present note the first two instalments, being 2,000,000 francs in gold. I require you also to give the bearer a letter, duly sealed with the town seal, declaring that the balance of 1,000,000 francs will be paid without fail on the 1st September. I call the attention of the town to the fact that it will under no circumstances be able to count upon any extension of time, for _the civil population has put itself outside the pale of international law by firing on the German soldiers_. The town of Wavre will be fired and destroyed if payment be not made in good time, without respect of persons; the innocent will suffer with the guilty.” GERMAN PLEAS IN DEFENCE, AND THEIR VALIDITY