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: Map: Denmark on the North, Elbe River on the East,
Switzerland on the South, Eastern England on the West.]
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 chateau in the Liege 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 ho