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During the occupation, the fiscal laws of the enemy State remain in effect, but may be changedor suspended by the Occupying Power under certain circumstances, as discussed below.11.22.1 Taxes. If, in the occupied territory, the Occupying Power collects the taxes,dues, and tolls imposed for the benefit of the State, it shall do so, as far as is possible, inaccordance with the rules of assessment and incidence in force, and shall in consequence bebound to defray the expenses of the administration of the occupied territory to the same extent asthe legitimate Government was so bound. 41411.22.1.1 Supervision of Taxes Collected by Local Authorities. The words “forthe benefit of the State” were inserted in Article 48 of the Hague IV Regulations to exclude localtaxes, dues, and tolls collected by local authorities for local purposes. 415 The Occupying Powermay supervise the expenditure of such revenue and prevent its hostile use. 41611.22.1.2 Changes in Taxes or New Taxes. The Occupying Power shall collecttaxes, as far as is possible, in accordance with the rules of assessment and incidence in force.This is an example of the general rule that the Occupying Power shall respect the laws in force inthe occupied territory unless absolutely prevented. 417 Modifications to the tax laws may bejustified by practical considerations and considerations of public order and safety.414 HAGUE IV REG. art. 48 (“If, in the territory occupied, the occupant collects the taxes, dues, and tolls imposed forthe benefit of the State, he shall do so, as far as is possible, in accordance with the rules of assessment and incidencein force, and shall in consequence be bound to defray the expenses of the administration of the occupied territory tothe same extent as the legitimate Government was so bound.”).415 J.A.G.S. TEXT NO. 11, LAW OF BELLIGERENT OCCUPATION 185 (“Taxes raised by local authorities for localpurposes may not be diverted by the occupant from the purpose for which they were raised although the occupantmay supervise their collection. It would seem that state taxes collected by local bodies and not used for localpurposes but transmitted to the state treasury are taxes ‘imposed for the benefit of the state.’”). See also SPAIGHT,WAR RIGHTS ON LAND 378 (“The words ‘imposed for the benefit of the State’ in Article XLVIII are intended toexclude provincial and parochial taxes, or ‘rates’ as they are called in England. The latter the occupant must notintercept; he can only supervise the expenditure of such revenue, to see that it is not devoted to a hostile purpose.”).416 1956 FM 27-10 (Change No. 1 1976) 427 (“The words ‘for the benefit of the State’ were inserted in theforegoing article (HR, art. 48; par. 425 herein) to exclude local taxes, dues, and tolls collected by local authorities.The occupant may supervise the expenditure of such revenue and prevent its hostile use.”). See also JAMES BROWNSCOTT, THE PROCEEDINGS OF THE HAGUE PEACE CONFERENCES: THE CONFERENCE OF 1899 523 (1920) (“Jonkheervan Karnebeek remarks that as the fundamental purport of this article is that the authority of the occupant issubstituted for that of the invaded State, it cannot be admitted that the occupant, by assuming a right which theoccupied State does not possess, may take possession of the municipal taxes, which the invaded State itself wouldnot think of appropriating in normal circumstances. Mr. Veljkovitch remarks that in this eventuality the municipalauthorities, being no longer able to discharge their duties, can likewise not collect the municipal taxes and especiallythe county rate; it is therefore proper for the occupant, whose power is substituted for that of the authorities, to takepossession of the said taxes.”).417 J.A.G.S. TEXT NO. 11, LAW OF BELLIGERENT OCCUPATION 186 (“The occupant in collecting taxes must followthe rules of procedure as well as the law of the country with regard to the distribution of the tax burden. This is aninstance of the general rule that the occupant shall respect the laws in force in the occupied territory unlessabsolutely prevented.”).808