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If, due to the flight or unwillingness of local officials, it is impracticable to follow therules of incidence and assessment in force, then the total amount of taxes to be paid may beallotted among the districts, towns, etc., and the local authorities may be required to collect it. 418The Occupying Power may suspend the tax laws of the occupied territory. 419the Occupying Power may also reduce the rate of taxes under the existing tax laws.Similarly,Unless required to do so by considerations of public order and safety, the OccupyingPower must not create new taxes. 420 Additional revenue may be raised in some other form, suchas monetary contributions or customs duties. 421U.N. Security Council resolutions may provide additional authority for the OccupyingPower to amend the tax laws. 42211.22.1.3 Spending of Tax Revenue. The first charge upon such taxes is for thecost of the administration of the occupied territory. The balance may be used for the purposes ofthe Occupying Power. 423418 1956 FM 27-10 (Change No. 1 1976) 426a (“When Existing Rules May Be Disregarded. If, due to the flight orunwillingness of the local officials, it is impracticable to follow the rules of incidence and assessment in force, thenthe total amount of taxes to be paid may be allotted among the districts, towns, etc., and the local authoritiesrequired to collect it.”).419 VON GLAHN, THE OCCUPATION OF ENEMY TERRITORY 151-52 (“Just as an occupant may collect taxes, so he maysuspend existing taxes if the unaffected levies are sufficient to cover administrative expenses and if he does notdesire to enrich himself out of possible surplus revenues.”). For example, Coalition Provisional Authority OrderNo. 37, Tax Strategy for 2003, §2 (Sept. 19, 2003) (“Subject to Section 6 of this Order, the following taxes aresuspended from April 16, 2003 to the end of calendar year 2003:”).420 1956 FM 27-10 (Change No. 1 1976) 426b (“New Taxes. Unless required to do so by considerations of publicorder and safety, the occupant must not create new taxes.”); Bassil Abu Aita et al. v. The Regional Commander ofJudea and Samaria and Staff Officer in Charge of Matters of Custom and Excise, HCJ 69/81; Omar Abdu KadarKanzil, et al. v. Officer in Charge of Customs, Gaza Strip Region and the Regional Commander of the Gaza Strip,HCJ 493/81, Israel Supreme Court Sitting as the High Court of Justice, 200, 270-71 (Apr. 5, 1983) (“Since thepower of imposing ordinary taxes are within the domain of the sovereign alone, accordingly, it is argued, it does notpertain to anyone whose authority is temporary and military, as described. However, while no one disputes thetheoretical base of this doctrine, it does not of necessity create a limitation on the power to impose taxation if thebenefit and requirements of the territory deem it necessary, since the maintenance of proper balance between themand the requirements of the ruling army is a constant central guiding principle of military government. Thischaracter of military government indeed explains why taxes may be imposed only for the requirements of theterritory (or requirements of the army when army contributions are involved), but it does not necessarily lead to theconclusion that the limitation on the imposition of taxes also takes precedence over the obligation to satisfy theneeds of the territory and its inhabitants, and as far as possible, to restore normal life, including the economic aspectthereof.”).421 Refer to § 11.22.2 (Contributions); § 11.22.3 (Customs Duties).422 Refer to § 11.1.2.5 (Occupation and U.N. Security Council Resolutions).423 1956 FM 27-10 (Change No. 1 1976) 425b (“Surplus. The first charge upon such taxes is for the cost of theadministration of the occupied territory. The balance may be used for the purposes of the occupant.”).809