Better still: the Germans do not conceal the fact that they are thieves. The Matin (Paris, 9th June, 1915) reproduced the photograph of an announcement published by a Swiss newspaper.

"It informs us that a thief of the German army, desiring to realize the 'war booty' which he collected in Antwerp, offers for sale unused stamps of values between 10 centimes and 10 frs. In his 'stock' of booty are 19 different stamps of a total value of 29 frs. 70 (oh, that 70 centimes of pillage!) which he offers for 3 frs. 50.—All Germany—philosophical, political, military, and commercial—is contained in this little advertisement."

At Tamines, having burned about 250 houses, on the 21st and 22nd August, 1914, and having forced the living to bury the 416 unhappy people shot on the evening of the 22nd, they sent all the survivors to Velaines-sur-Sambre. There they were given their liberty, and told that they might go to Namur or to Düsseldorf, but not to Tamines. Why not to Tamines? They understood a few days later, when they were bold enough to return despite the prohibition. The Germans had completely emptied all the shops and all the private houses in the place. It is evident that this operation can be effected in a more methodical and comfortable manner when there are no children running between your legs, or women begging you to leave them some souvenir for which they have a particular affection.

At Louvain they acted in the same manner; they proceeded to wholesale pillage only after the 27th, when they had sent all the inhabitants away.

Sometimes the love of pillage got the better of discipline. At Jumet, on the road from Brussels to Charleroi, on the 22nd August, 1914, the troops were ordered to burn all the houses, because the French of the 110th Infantry had dared to attack them with machine-guns. But some soldiers who had entered a tobacconist's amused themselves by stealing cigars and cigarettes, and were so absorbed that they forgot to set fire to the shop, so that it has remained intact in the midst of a long row of burned-out buildings.

What disgusts us most in all this pillage is not that the German troops should have marked our unhappy country for pillage; it is the indisputable complicity of the leaders of the army. Nothing more clearly proves the benevolent intervention of the military and civil authorities in the operations of brigandage than the regular transport of "war booty" into Germany. The officers make no secret of sending to their homes such things as pianos, pictures, jewels, furniture, glass, etc. They do it openly, with the obvious complicity of the railway officials. The latter are entrusted with the organization of the rapid transportation to the Fatherland of mountains of cases, containing the results of the methodical exploration of our houses and châteaux and shops and warehouses. It is a vast organization of brigandage, hierarchically regulated, in which every one steals without hiding the fact from his fellows. Who knows whether the coffin full of silver-plate which burst in the Mons railway station did not belong to some officer who had swindled his accomplices? We in Belgium have witnessed the regular working of a system of "co-operative brigandage under the august protection of the authorities."

Let us note, finally, that theft and pillage are expressly forbidden by the German Usages of War. Articles 57, 58, 60, 61, and 62 prohibit all destruction of private property. But we must suppose that their Usages of War are applicable only in times of peace, since from the very first days of the war the German army began to pillage the regions which it occupied. This spoliation has been pursued with the systematic spirit which characterizes Kultur.

Illegal Taxation.

Article 43.

The authority of the power of the State having passed de facto into the hands of the occupant, the latter shall do all in his power to restore, and shall ensure, as far as possible, public order and safety, respecting at the same time, unless absolutely prevented, the laws in force in the country.

Article 48.

If, in the territory occupied, the occupant collects the taxes, dues, and tolls payable to the State, he shall do so, as far as is 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 territory to the same extent as the national Government had been so bound.

Article 49.

If, in addition to the taxes mentioned in the above Article, the occupant levies other money contributions in the occupied territory, they shall only be applied to the needs of the army or of the administration of the territory in question.