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not be taxed, 431 but the property of the absent inhabitants that is within the occupied territorymay be taxed.11.22.1.6 Social Welfare Taxes. An Occupying Power is often an employer oflocal civilian labor. Local law may provide that employers are responsible for the deduction andtransfer to indigenous agencies of unemployment, health insurance, pensions, and similar welfarecontributions. However, generally the agencies of the Occupying Power do not act as a collectorfor the local authorities, and will not be responsible for the employer’s share of such welfaretaxes. On the other hand, the inhabitants retain their obligation to pay their share of suchcontributions out of their remuneration. 43211.22.2 Contributions. If, in addition to continuing to collect taxes under the existing lawof the occupied territory as permitted by Article 48 of the Hague IV Regulations, the OccupyingPower levies other money contributions in the occupied territory, this shall only be for the needsof the army or the administration of the territory in question. 43311.22.2.1 Prohibited Purposes for Levying Contributions. Contributions may notbe levied for other than the needs of the occupying forces and the administration of the occupiedterritory. For example, contributions may not be levied:• for the enrichment of the Occupying Power;• for the payment of war expenses generally; 434• for the purposes of collective punishment; 435 or• for the purposes of impoverishing the population in order to pressure the enemy to sue forpeace. 436431 Cf. MacLeod v. United States, 229 U.S. 416, 432-33 (1913) (“A state of war as to third persons continued untilthe exchange of treaty ratifications, and, although rice, not being contraband of war, might have been imported, theauthority of the military commander, until the exchange of ratifications, may have included the right to controlvessels sailing from Manila to trade in the enemy’s country and to penalize violations of orders in that respect. Butwhatever the authority of the commander at Manila or those acting under his direction to control shipments bypersons trading at Manila and in vessels sailing from there of American registration, such authority did not extend tothe second collection of duties upon a cargo from a foreign port to a port occupied by a de facto government whichhad compulsorily required the payment of like duties.”).432 VON GLAHN, THE OCCUPATION OF ENEMY TERRITORY 153 (“An inhabitant of the occupied territory will retainhis obligation to pay such contributions out of his remuneration as approved local law demands, but must pay theamounts due from his take-home pay to whatever native agency is responsible for the collection of the funds.”).433 HAGUE IV REG. art. 49 (“If, in addition to the taxes mentioned in the above article, the occupant levies othermoney contributions in the occupied territory, this shall only be for the needs of the army or the administration ofthe territory in question.”).434 1956 FM 27-10 (Change No. 1 1976) 428b (“Prohibited Purposes. Contributions may not be levied for theenrichment of the occupant, for the payment of war expenses generally, or for other than the needs of the occupyingforces and the administration of the occupied territory.”).435 Refer to § 11.6.2.2 (Prohibition Against General Penalties in Occupied Territory).811