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duties conscientiously and not to act to its prejudice. 409 Any official who declines to take theoath may be removed; but, regardless of whether the official takes the oath, the official isrequired to obey the legitimate orders of the Occupying Power. 41011.21.3 Salaries of Public Officials. The salaries of civil officials of the hostilegovernment who remain in the occupied territory and continue the work of their offices,especially those who can properly continue it under the circumstances arising out of the war –such as judges, administrative or police officers, and officers of city or communal governments –are paid from the public revenues of the occupied territory, until the military government hasreason wholly or partially to dispense with their services. 411Based on consistent practice, salaries or incomes connected with purely honorary titleswould be suspended. 412 Similarly, the Occupying Power need not continue to pay salaries thatare rewards for loyalty to the prior regime, and may reform the pay system of public servants toincrease transparency and fairness, as well as to create incentives for meritorious service. 41311.22 PUBLIC FINANCES AND TAXESAs a result of assuming the functions of government of the occupied territory, thefinancial administration of the occupied territory passes into the hands of the Occupying Power.409 1956 FM 27-10 (Change No. 1 1976) 423 (“The occupant may require such officials as are continued in theiroffices to take an oath to perform their duties conscientiously and not to act to its prejudice. Every such official whodeclines to take such oath may be removed; but, whether he does so or not, he owes strict obedience to the occupantas long as he remains in office.”). For example, Military Government, Germany, Supreme Commander’s Area ofControl, Law No. 2, German Courts, art. V, reprinted as Appendix 9 in VON GLAHN, THE OCCUPATION OF ENEMYTERRITORY 305, 306 (“QUALIFICATIONS OF JUDGES, PROSECUTORS, NOTARIES, AND LAWYERS No person shall bequalified to act as a of judge, prosecutor, notary or lawyer, until he shall have taken an oath in the following form:Oath ‘I swear by almighty God that I will at all times apply and administer the law without fear or favour and withjustice and equity to all persons of whatever creed, race, color or political opinion they may be, that I will obey thelaws of Germany, and all enactments of the Military Government, in spirit as well as in letter, and will constantlyendeavour to establish equal justice under the law for all persons. So help me God.’”).410 Refer to § 11.7.1 (Inhabitants’ Obedience to the Occupying Power).411 1956 FM 27-10 (Change No. 1 1976) 424 (“The salaries of civil officials of the hostile government who remainin the occupied territory and continue the work of their offices, especially those who can properly continue it underthe circumstances arising out of the war – such as judges, administrative or police officers, officers of city orcommunal governments – are paid from the public revenues of the occupied territory, until the military governmenthas reason wholly or partially to dispense with their services.”). For example, Coalition Provisional AuthorityRegulation No. 2, Development Fund for Iraq, §6(3) (Jun. 15, 2003) (“Purposes. Sums may be disbursed from theFund to meet the humanitarian needs of the Iraqi people and for the economic reconstruction and repair of Iraq’sinfrastructure; for the continued disarmament of Iraq; for the costs of Iraq’s civilian administration; and for otherpurposes the Administrator determines to be for the benefit of the people of Iraq.”).412 1956 FM 27-10 (Change No. 1 1976) 424 (“Salaries or incomes connected with purely honorary titles arealways suspended.”).413 For example, Coalition Provisional Authority Order No. 30, Reform of Salaries and Employment Conditions ofState Employees, preamble (Sept. 8, 2003) (“Understanding that the salaries of public workers under the formerregime were paid through a complicated system largely composed of incentive pay that rewarded loyalty to theformer regime over meritorious service, ... Noting that salary and conditions of employment reform is essential toguarantee fairness within the public system to ensure that state employees receive appropriate compensation for theirefforts, but also to provide incentives for meritorious service or sanctions for failure to perform appropriately,”).807