"Executive Order
May 19, 1898
The SECRETARY OF THE NAVY.
...
I have given instructions to the Secretary of the Treasury to examine the subject of the duties and taxes imposed by Spain in the Philippines and to report to me any recommendations which he may deem it proper to make in regard to the revenues of the islands. I have informed him, however, that the collection and disbursement of the duties and taxes collected there will, as a measure of military right derived from the law of nations, be made, under the orders of the Secretary of War and the Secretary of the Navy, by our military or naval commanders, as the case may be, at the ports or places which may be in possession of our forces.
WILLIAM MCKINLEY"
"Executive Order
May 19, 1898
The SECRETARY OF THE TREASURY,
...
As the levy of all contributions in territory occupied by a belligerent is a military right derived from the law of nations, the collection and distribution of duties and taxes in the Philippines during the military occupation of the United States will be made, under the orders of the Secretary of War and the Secretary of the Navy, by the military or naval commanders, as the case may be, of the ports or places which may be in the possession of our forces. Your report is desired in order that I may be able to give the proper directions to the Department of War and of the Navy. "