The book is a whole lot more than a list of tactics. This reviewer thinks the
publisher chose a misleading title. The book is not a “cookie-cutter”
shopping list of tactics alone. It is a book that digs deeply into every
aspect of tax resistance and how that’s related to a life of learning and
When you live in one state but earn some of your income in another state, which
state gets to collect the income tax? “Mine!” answer both states.
This became a newsworthy item
because of the so-called “jock tax”
which meant that those football players who were lucky enough to make it to
the Super Bowl also were unlucky enough to get hit by the state income tax in
New Jersey, where the game was held. According to some calculations, quarterback
“Peyton Manning might be subject to a 101.83 percent tax on his Super Bowl
But the issue has been a controversial one for some time, as today’s dig in
the archives shows. I found the following Associated Press article in the
Victoria [Texas] Advocate:
Boston (AP) — A
New Hampshire man, adamant in his refusal to pay a Massachusetts income tax,
remained in jail for the second day
as government officials and
lawyers refused to give ground.
Massachusetts Gov. Foster
Furcolo (D) charged Amis
Vautier, 41, of Pelham,
N.H., who is
employed in Boston, is more insterested in headlines than obtaining his
Through his lawyers, Vautier issued a statement from Charles Street jail
embodying that historic phrase: “Taxation without representation is tyranny.”
Vautier said he will not pay the tax of $140 assessed on his
income. He wants to make a test case. His
lawyers said bail is out of the question — that his detention is illegal.
Vautier’s wife, Charlotte, 30, mother of his three children, supported him.
She brought from home cartons of cigarettes, which she said did not have the
Massachusetts tax of 54 cents. She brought razors and other accessories for
her husband’s convenience in the event his stay in jail is lengthy.
Mrs. Vautier went to the jail and later to the governor’s office. She met with
Massachusetts Tax Commissioner Robert T. Capeless. Massachusetts officials
would not budge from their contention Vautier is flouting the law in evading
the tax. They suggested he post bond and fight the case in court.
Vautier’s lawyers, Thomas Flynn
Jr. and Henry Fuller, plan to
go to court to ask for a writ of
habeas corpus. They charge their client is illegally imprisoned and that
Massachusetts didn’t comply with all the technicalities of the law.
Capeless declined comment except to say the issue is unresolved.
Vautier stood by his prepared statement:
“I do not evade the Massachusetts nonresident income tax. As a citizen of the
United States of America and the sovereign state of New Hampshire I challenge
the right to enact it in a country that won its freedom in a fight based on
the moral principle that taxation without representation is tyranny.”
The federal habeas corpus petition failed on procedural grounds (the judge
ruling that Vautier needed to continue to fight in state court). He was finally
released from jail on pending a
state supreme court ruling, but there I lose track of him as he falls into the
less-googlable part of history.