cupation during the late
war with that Republic.

So well established is the military right to do this under the laws of
nations that our military and naval officers commanding our forces on
the theater of war adopted the same mode of levying contributions from
the enemy before the order of the President of the 31st of March, 1847,
was issued. The general in command of the Army at Vera Cruz, upon his
own view of his powers and duties, and without specific instructions to
that effect, immediately after the capture of that city adopted this
mode. By his order of the 28th of March, 1847, heretofore communicated
to the House of Representatives, he directed a "temporary and moderate
tariff of duties to be established." Such a tariff was established, and
contributions were collected under it and applied to the uses of our
Army. At a still earlier period the same power was exercised by the
naval officers in command of our squadron on the Pacific coast. ...
Not doubting the authority to resort to this mode, the order of the 31st
of March, 1847, was issued, and was in effect but a modification of the
previous orders of these officers, by making the rates of contribution
uniform and directing their collection in all the ports of the enemy in
our military occupation and under our temporary military government.

The right to levy contributions upon the enemy in the form of import and
export duties in his ports was sanctioned by the treaty of peace with
Mexico. By that treaty both Governments recognized ... and confirmed
the exercise of that right. By its provisions "the customhouses at all
the ports occupied by the forces of the United States" were, upon the
exchange of ratifications, to be delivered up to the Mexican
authorities, "together with all bonds and evidences of debt for duties
on importations and exportations _not yet fallen due_;" and "all duties
on imports and on exports collected at such custom-houses or elsewhere
in Mexico by authority of the United States" before the ratification of
the treaty by the Mexican Government were to be retained by the United
States, and only the net amount of the duties collected after this
period was to be "delivered to the Mexican Government." By its
provisions also all merchandise "imported previously to the restoration
of the custom-houses to the Mexican authorities" or "exported from any
Mexican port whilst in the occupation of the forces of the United
States" was protected from con