At the end of a year von Bissing renewed this assessment, inserting in his decree the statement that the decree was based upon article forty-nine of The Hague Convention, relating to the laws and usages of war on land. This article reads as follows: “If in addition to the taxes mentioned in the above article the occupant levies other moneyed 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.” In the preceding article it says: “If in the territory occupied the occupant collects the taxes, dues and tolls payable to the state, he shall do so as far as 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 territories to the same extent as the National Government had been so bound.” The $96,000,000 per annum was more than six times the amount of the direct taxes formerly collected by the Belgian state, taxes which the German administration, moreover, collected in addition to the war assessment. It was five times as great as the ordinary expenditure of the Belgian War Department. [Illustration: SCHLESWIG-HOLSTEIN AND ALSACE-LORRAINE ACQUISITIONS] But this was not all. In addition to the more or less legitimate German methods of plunder the whole country had been pillaged. In many towns systematic pillage began as soon as the Germans took possession. At Louvain the pillage began on the 27th of August, 1914, and lasted a week. In small bands the soldiers went from house to house, ransacked drawers and cupboards, broke open safes, and stole money, pictures, curios, silver, linen, clothing, wines, and food. Great loads of such plunder were packed on military baggage wagons and sent to Germany. The same conditions were reported from town after town. In many cases the houses were burnt to destroy the proof of extensive thefts. Nor were these offenses committed only by the common soldiers. In many cases the officers themselves sent home great collections of plunder. Even the Royal Family were concerned in this disgraceful performance. After staying for a week in a château in the Liége District, His Imperial Highness, Prince Eitel Fritz, and the Duke of Brunswick, had all the dresses which were found in a wardrobe sent back to Germany. This is said to be susceptible of absolute proof. In addition to this form of plunder special pretexts were made use of to obtain money. At Arlon a telephone wire was broken, whereupon the town was given four hours to pay a fine of $20,000 in gold, in default of which one hundred houses would be sacked. When the payment was made forty-seven houses had already been plundered. Instance after instance could be given of similar unjustifiable and exorbitant fines.