Civilians. It wouldn't apply to American Soldiers since they are the ones being paid for. It wouldn't apply to the Germans either, since they aren't paying for the enemy to fight them.
War bonds are debt instruments issued by a government during times of war, in order to raise money to finance military operations. <u>These bonds are bought by civilians</u> - by purchasing them, they lend money to the government, who will repay them at a later date plus interests. In the last two world wars, the governments of the Western allies issued war bonds, and encouraged the general public through propaganda such as posters and comic books to join the war effort by buying them.
The fourth part of the Declaration of Independence states that the 13 colonies are free and independent states. They are no longer controlled by Great Britain. The 13 states can do everything free countries can do.