Some historical and global examples of tax resistance → women’s suffrage movements → British women’s suffrage movement → Kate Harvey

The Independent tells the story of Kate Harvey, a tax resister in Britain’s women’s suffrage movement:

The badge is cast in the form of a shield on which is depicted the entrance to Holloway Prison. On the reverse is a card inscribed in a faint hand: “Given to Mrs K Harvey By Women’s Suffrage After She Had Been In Prison For Tax Resistance.”

Kate Harvey was a remarkable woman, even without the incident which lies at the heart of the commendation. She was, for a start, a professional woman in what was very much the man’s world of late Victorian Britain.… ¶ But she was not just a physiotherapist, she was also deaf.…

…Around 100 women were sent to prison for refusing to pay.

The most notorious of these was Mrs Harvey. After many months of refusing to buy a [tax] stamp for her servant, in the authorities issued a warrant for the seizure of goods in lieu of payment. She responded by barricading herself into her house. An eight month stand-off passed before bailiffs finally broke in using a crowbar. But she still refused to pay, declaring “I would rather die first”. She set about building better barricades. This time the bailiffs needed battering rams to get in.

…When the First World War broke out the main suffragette organisations called off their campaign. But [Charlotte] Despard and Harvey refused. Most members of the Women’s Freedom League were pacifists and refused, unlike other women’s organisations, to become involved in the British Army’s recruitment campaign.


The Vote

From the issue of The Vote:

Tax Resistance.

The sales last week were as follows:—

At Hammersmith, furniture was sold, the property of Miss Carson. Open-air meeting. Speakers: Mrs. Armstrong, Mrs. Merrivale Mayer, Mrs. [Margaret] Kineton Parkes.

At Kilburn, a bookcase was sold, the property of Miss Green, Hon. Treas. W.T.R.L. Procession and open-air meeting. Speakers: Dr. [Helen] Hanson, Mrs. [Anne] Cobden Sanderson, Mrs. [Emily] Juson Kerr, Mrs. Kineton Parkes.

At Mile End, a gold watch was sold, the property of Dr. Elizabeth Wilks. Procession from Aldgate Station to open-air meeting. Speakers: Mrs. [Charlotte] Despard, Mrs. Cobden Sanderson, Mrs. Kineton Parkes.

Brighton. Goods belonging to Mrs. Gerlach and Miss [Mary] Hare were sold. Open-air meeting and public meeting in Lecture Hall at night. Speakers: Mrs. [Caroline] Louis Fagan, Miss Gertrude Eaton, Miss Hare, Miss Nina Boyle, and the Rev. J. Kirtlan.

Bournemouth. — Old silver was sold, the property of Miss Symons. Open-air meeting. Speakers: Miss Howes, Miss Pridden, Mrs. Kineton Parkes.

Henley-on-Thames. — A cow was sold, the property of Miss Lelacheur. Open-air meeting. Speakers: Mr. and Mrs. Cobden Sanderson, Mrs. Juson Kerr and Mr. Carlin.

Putney. The goods of Mrs. and Miss Richards were sold. Protest meeting. Speakers: Miss Richards, Mrs. Juson Kerr, Miss Phyllis Ayrtin, Miss Gilliat and Mrs. Cobden Sanderson.

Battersea. — Goods belonging to Mrs. [Helen Alexander] Archdale were sold. Open-air meeting. Speakers: Mrs. Kineton Parkes, Miss Clemence Housman, Miss Thomas.

Highbury. — At the sale of a silver salver belonging to Dr. Winifred Patch, of Highbury, Steen’s Auction Rooms, Drayton Park, were crowded on by members of the Women’s Freedom League, the Women’s Tax Resistance League, and other Suffrage societies. The auctioneer refused to allow the usual five minutes for explanation before the sale, but Miss Alison Neilans, of the Women’s Freedom League, was well supported and cheered when she insisted on making clear the reasons why Dr. Patch for several years has refused to pay taxes while deprived of a vote. A procession was then formed, and marched to Highbury Corner, where a large open-air meeting was presided over by Mrs. [Marianne] Clarendon Hyde, of the Women’s Freedom League, and addressed by Mrs. Merrivale Mayer.

Bromley. — Mrs. [Kate] Harvey, Hon. Head of the W.F.L. Press Department, is again resisting payment of taxes, and has, in addition, barricaded her house at Bromley. She hopes members of the Women’s Freedom League will support her when the sale takes place, and if any members will send their names to her, Mrs. Harvey will communicate with them direct as soon as she knows the date and time of the sale. If possible, full particulars will be published in next week’s Vote, and information may be had from Headquarters.

Here is another case where The Vote’s habit of omitting first names makes the researcher’s job difficult. Who is “Miss Carson,” for instance? I don’t know, and neither does Elizabeth Crawford’s The women’s suffrage movement: a reference guide, 1866–1928 or The women’s suffrage movement in Britain and Ireland: a regional survey, both of which follow The Vote’s lead and just call her “Miss.” That’s just one example. The names I’ve filled in in brackets, above, are educated guesses.


The Vote

From the issue of The Vote:

Tax Resistance.

More Barricades.

Mrs. [Kate] Harvey’s house at Brackenhill, Bromley, is barricaded again and decorated with posters declaring “No Vote — No Tax!”

Miss Mary Anderson, of Woldingham, has repeated her resistance of last year, and the only result of the receipt of the final demand for payment has been a determined barricade of her house. We honour these valiant resisters.

What One Man Did at Hastings: No Arrests.

The Women’s Tax Resistance League desire to make known a few facts in connection with the hooliganism that took place at St. Leonards on when a demonstration had been organised to protest against the sale of tax resisters’ goods.

“It is useless,” says the secretary, “to dwell upon the brutality of the mob, for these details have been given ad nauseam in the daily papers. The point which should be made known is that the opposition was organised by one man who had the whole of the unemployed at his command, supplemented by boys and youths on their half-holiday, and it did not in any sense represent the public opinion of the town. The police were absolutely unequal to the occasion, as only a few men were sent out instead of an adequate force, and in spite of the heathenish brutality no arrests were made.”

It is surely a grave reflection upon any town, and upon its Mayor, Chief Constable and Justices of the Peace, when they have to acknowledge themselves unable to cope with their own rowdy element, and to afford protection to a few women who have been ratepayers for many years. If this kind of treatment is meted out to a perfectly constitutional society when it attempts to hold a meeting and protest in a constitutional way, it is hardly to be wondered that women should be driven to employ other methods of protest.

Mrs. F.A. Steel’s MS Sold.

The first chapter of “On the Face of the Waters” in MS. was sold at Aberdovy on , under distraint for Mrs. Flora Annie Steel’s income tax. It was bought for £6 by a London publisher.


The Vote

From the issue of The Vote:

Women’s Tax Resistance League.

Secretary, Mrs. [Margaret] Kineton Parkes, 98, St. Martin’s-lane, W.C. A silver cake basket belonging to Miss [L.E.] Turquand, Press Secretary to the Free Church League for Woman Suffrage, was sold at Sydenham. After a procession with banners, a successful protest meeting was held. Mrs. Harvey’s house at Bromley is still barricaded; nothing has happened.

From the issue of The Vote:

Taxation Without Representation.

Miss K. Raleigh.

For non-payment of Inhabited House Duty — the amount of which was seven shillings — Miss Kate Raleigh’s goods were distrained on last week at Uxbridge. Miss Raleigh naturally made use of the occasion for propaganda purposes, conversing with the tax collector for some time on the subject of Woman Suffrage, and presenting him with Suffrage literature, which he accepted. Before taking his leave he expressed himself as, on the whole, in favour of women’s claims to enfranchisement.

Miss Evelyn Sharp.

Following on the bankruptcy proceedings against Dr. Winifred S. Patch, the next victim is Miss Evelyn Sharp, the brilliant writer and speaker, whose long service to the Woman Suffrage cause is widely known and honoured. At the first meeting of “creditors” — again the only creditor is the Government, but dignified by a plural — Miss Sharp entirely disputed the claim of £56 19s. 10d. in respect of unpaid income-tax, in view of her political status as an unenfranchised woman, and the unconstitutional procedure of levying taxes without representation. For three weeks a bailiff has been in possession of Miss Sharpe’s bed-sitting room; early this week, however, all her furniture, books, and other possessions, except her bed and bath, were removed, including even her typewriter, which is certainly a tool of her craft. An added indignity and, we say, illegality, is that her letters have not only been opened but detained for a week. It is expected that the public examination will take place early in .

The Women’s Freedom League expresses its warm appreciation of the action of these Suffragists in defending the principle of “No Taxation Without Representation.”


The Vote

From the issue of The Vote:

Tax Resistance.

Tax Resistance protests are multiplying throughout the land, and signs are not wanting that the seedling planted by the Women’s Freedom League is developing into a stalwart tree. This form of militancy appeals even to constitutionally-minded women; and the ramifications of tax resistance now reach far beyond the parent society and the other militant organisations, necessitating the expenditure of great energy on the part of the officials who work under the banner of John Hampden — the Women’s Tax Resistance League.

Mrs. [Charlotte] Despard is no longer even asked to pay her taxes; the Edinburgh Branch of the W.F.L. is in almost the same happy position; Mrs. [Kate] Harvey has once more heroically barricaded Brackenhill against the King’s officers, and Miss [Mary] Anderson has again raised the flag of revolt in Woldingham. Dr. [Elizabeth] Knight, with praiseworthy regularity, refuses to pay her dog license and other taxes in respect of a country residence; and these protests never fail to carry to some mind, hitherto heedless, a new sense of the unconstitutional position women are forced to occupy in a country that prides itself on being the home of constitutional Government.

Activities of the Tax Resistance League.

Last week we had five sales in different parts of the country.

On three Tax Resisters at West Drayton and two at Rotherfield, made their protest. Miss [Kate] Raleigh, Miss Weir, and Miss [Margory?] Lees had a gold watch and jewellery sold on the village green, West Drayton; speakers at the protest meeting were Mrs. [Margaret] Kineton Parkes, Mrs. Hicks, and Miss Raleigh. Miss Koll and Miss Hon[n]or Morten, of Rotherfield, had a silver salver and gold ring sold from a wagonette in the village street; speakers at the protest meeting were Mrs. [Anne] Cobden Sanderson and Mr. Reginald Pott. Miss Maud Roll presided. On Mrs. [Myra Eleanor] Sadd Brown gave an at home at her house when short speeches were made by the Hampstead Tax Resisters who were to have their goods sold on , and by Mrs. [Louisa] Thompson Price, whose case is being further looked into by Somerset House. There was a very good attendance and many new members were gained for the League. On , sales took place at Hampstead and at Croydon. Misses Collier, Mrs. Hartley, Mrs. Hicks, and Dr. Adeline Roberts had their goods sold at the Hampstead Drill Hall and at the protest meeting the speakers were Miss Hicks and Mrs. [Margarete Wynne] Nevinson. The goods of Miss [Dorinda] Neligan and Miss James were sold at Messrs. King and Everall’s Auction Rooms, Croydon; the protest meeting was addressed by Mrs. Kineton Parkes.

On the sale took place of a ring, the property of Mrs. [Adeline] Cecil Chapman, President of the New Constitutional Society, and wife of Mr. Cecil Chapman, the well-known magistrate, at Messrs. Roche and Roche’s Auction Rooms, 68A, Battersea-rise. Mrs. Chapman made an excellent protest in the auction room, and afterwards presided at the protest meeting, when the speakers were Mrs. Cobden Sanderson, Mrs. Kineton Parkes, and Mrs. Teresa Gough.

Sequel to Hastings Riot.

As a result of the disgraceful scenes at Hastings on , Mrs. Darent Harrison appealed to the magistrate on Tuesday. A large number of sympathisers were present and Mrs. [Jane?] Strickland, president of the local National Union of Women’s Suffrage Societies, spoke, and Mrs. Darent Harrison. The magistrate said the matter was not within his province and the Watch Committee must be referred to. We hope that the result may be adequate police protection when the resisters hold the postponed protest meeting.


The Vote

From the issue of The Vote:

Mrs. [Kate] Harvey’s Unbroken Barricade.

The determined stand made by our good friend Mrs. Harvey, in barricading her house, Brackenhill, Burnley, against the authorities who desire to seize her goods in payment of taxes, still continues. The barricade is unbroken. Passers-by read the bold declaration that she refuses to be taxed by a Government that refuses her representation because she is a woman. Her continued resistance has aroused keen interest in the London and Provincial Press, and afforded excellent “copy” for numerous illustrated papers. We rejoice in Mrs. Harvey’s determination, and ask all members and sympathisers who can take part in the demonstration when the goods are eventually sold, to send in their names to the Political and Militant Organiser, 1, Robert-street, Adelphi, London. We must make a brave show to testify to the strong support Mrs. Harvey receives from the League.

Other Resisters: The Growing Movement.

Dr. Elizabeth Knight, our hon. treasurer, and Mrs. Lane, of Ipswich, have again refused to take out dog and trap licenses as a protest against taxation without representation. A waggon was sold recently to recover the amount due. Tax resistance by women is growing in a most remarkable way throughout the length and breadth of the land. Practically every day sees a sale and protest somewhere, and the banners of the Women’s Tax Resistance League, frequently supported by Suffrage Societies, are becoming familiar in town and country. At the protest meetings which follow all sales the reason why is explained to large numbers of people who would not attend a suffrage meeting. Auctioneers are becoming sympathetic even so far as to speak in support of the women’s protest against a law which demands their money, but gives them no voice in the way in which it is spent. Recently a Rembrandt picture, belonging to Miss McGregor, a woman of considerable property, was sold at Arbroath, for £75, and the sale created great interest throughout Scotland. At a demonstration at Balham, after a silver teapot belonging to Mrs. [Leonora?] Tyson had been sold, strangers in the crowd proposed and seconded votes of thanks to the speakers. Keen interest was aroused in Hampstead, when the goods of Miss Lilian Hicks and Miss Constance Collier were sold last week, and at Oxford, after the sale of a gold watch and silver spoons belonging to Mrs. O’Sullivan, a poster parade through the town announced a meeting in the evening at the Martyrs’ Memorial, a novel experience for the University. A special demonstration is being arranged by the Women’s Tax Resistance League of “Modern John Hampdens,” when the new statue of the great tax resister, John Hampden, now on view at Burlington House, will be unveiled in Aylesbury Market Place on .


The Vote

From the issue of The Vote:

Women’s Tax Resistance League

On , Mrs. [Margaret] Kineton Parkes addressed the members of the National Union, at Cardiff, on “The Principles of Tax Resistance,” with Dr. Mary Evans in the chair. On , Mrs. [Anne] Cobden Sanderson visited Birmingham, and gave a lecture on “Tax Resistance” at the Annual Meeting of the Women’s Suffrage Society, presided over by Mrs. [Catherine?] Osler. Mrs. Cobden Sanderson has since left England to attend the Stockholm Conference, representing the above Society.

During this week goods will be sold which have been seized from Mrs. Lilian Hicks, Dr. Katherine Heanley and Miss [Kate] Raleigh.

Also in the same issue was a letter from Kate Harvey:

To the Editor of The Vote

Madam,— Will you allow me a short space in your columns to protest against the sale of my goods, which took place at Brackenhill, Bromley, on ?

Being by training, as well as by temperament, a law-abiding woman, I strongly object to the necessity for such a course of action; but there is — there should be — a limit to a woman’s patience. The limit is reached when they talk of compelling us to contribute towards the salaries of the men who slam the door in our faces! Resistance is our most effective weapon, for even the stone wall of stupidity will yield to sufficient pressure.

I am not forgetting our mercies, labeled facilities, or Sir Edward Grey’s speech; but I have heard of a trick played by ill-mannered boys. A tempting-looking parcel is thrown right in front of you. When you stoop to pick it up they pull a string which is invisible to you, and all you get for your pains is a crick in the back. We must cut that string! — Yours faithfully,

K. Harvey.


The Vote

From the issue of The Vote:

The Tax Resistance Movement in Great Britain

(from W.F.L. Literature Department, 1s.; post free, 1s. 1d.)

Not long ago, at the final meeting of the Women’s Tax Resistance League, it was decided to present the famous John Hampden Banner (which did such magnificent service at so many women’s protest meetings against the Government’s unconstitutional practice of taxation without representation), to the Women’s Freedom League. We treasure this standard of former days, and now we are the grateful recipients of an edition of “The Tax Resistance Movement in Great Britain,” written by our old friend, Mrs. [Margaret] Kineton Parkes, with an introduction by another of our friends, Mr. Laurence Housman.

This little book is charmingly produced, and on its outside cover appear a figure of Britannia and the colours of the Women’s Tax Resistance League. Every reader of The Vote knows that it was the Women’s Freedom League which first organised tax resistance in as a protest against women’s political disenfranchisement, and all our readers should be in possession of a copy of this book, which gives a history of the movement, tracing it back to , when two sisters, the Misses [Anna Maria & Mary] Priestman, had their dining-room chairs taken to the sale-room, because, being voteless, they objected to taxes being levied upon them. Dr. Octavia Lewin is mentioned as the first woman to resist the payment of licenses. It is refreshing to renew our recollections of the tax resistance protests made by Mrs. [Charlotte] Despard, Mr. [Mark] Wilks (who was imprisoned in Brixton Gaol for a fortnight), Miss [Clemence] Housman (who was kept in Holloway Prison for a week), Mrs. [Isabella] Darent Harrison, Mrs. [Kate] Harvey (who had a term of imprisonment), Miss [Kate] Raliegh, Mrs. [Anne] Cobden Saunderson, Dr. [Winifred] Patch, Miss [Bertha] Brewster, Dr. [Elizabeth] Knight (who was also imprisoned), Mrs. [Mary] Sargent Florence, Miss Gertrude Eaton, and a host of others too numerous to mention, and last, but not least, Miss Evelyn Sharp, who, as Mrs. Parkes says, “has the distinction of being the last tax resister to suffer persecution at the hands of unrepresentative government in the women’s long struggle for citizenship.” The full list of tax-resisters appearing at the end of this pamphlet will be found to be of special interest to all suffragists.

I haven’t yet found a copy of this book on-line or available via interlibrary loan. I might be able to order photocopies of a microfilm version held by a library in Australia, but I’m too cheap and so I’m holding out for a better option. Any ideas?

Another source I’ve had trouble tracking down is Laurence Housman’s The Duty of Tax Resistance, which comes from the same campaign. The Vote printed excerpts from it in their issue:

The Duty of Tax Resistance

By Laurence Housman.

Two years ago Members of Parliament determined to place the payment of themselves in front of the enfranchisement of women; and now women of enfranchised spirit are more determined than ever to place their refusal to pay taxes before Members of Parliament. To withdraw so moral an object-lesson in the face of so shabby an act of political opportunism would be not merely a sign of weakness, but a dereliction of duty.

Nothing can be worse for the moral well-being of the State than for unjust conditions to secure to themselves an appearance of agreement and submission which are only due to a Government which makes justice its first duty. It is bad for the State that the Government should be able to collect with ease taxes unconstitutionally levied; it is bad for the men of this country who hold political power, and in whose hands it lies to advance or delay measures of reform, that they should see women yielding an easy consent to taxation so unjustly conditioned. If women do so, they give a certain colour to the contention that they have not yet reached that stage of political education which made our forefathers resist, even to the point of revolt, any system of taxation which was accompanied by a denial of representation. It was inflexible determination on this point which secured for the people of this country their constitutional liberties; and in the furtherance of great causes, history has a way of repeating itself. Our surest stand-by to-day is still that which made the advance of liberty sure in the past.

In this country representative government has superseded all earlier forms of feudal service, or Divine right, or the claim of the few to govern the many; and its great strength lies in the fact that by granting to so large a part of the community a voice in the affairs of government, it secures from people of all sorts and conditions the maximum of consent to the laws and to administration; and, as a consequence, it is enabled to carry on its work of administration in all departments more economically and efficiently than would be possible under a more arbitrary form of Government.

But though it has thus acquired strength, it has, by so basing itself, entirely changed the ground upon which a Government makes its moral claim to obedience. Representative government is a contract which requires for its fulfilment the grant of representation in return for the right to tax. No principle for the claim to obedience can be laid down where a Government, claiming to be representative, is denying a persistent and active demand for representation. People of a certain temperament may regard submission to unjust Government as preferable to revolt, and “peaceful penetration” as the more comfortable policy; but they cannot state it as a principle which will bear examination; they can give it no higher standing than mere opportunism.

It may be said that the general welfare of the State over-rides all private claims. That is true. But under representative government it is impossible to secure the general welfare or a clean bill of health where, to any large body of the community which asks for it, full citizenship is being denied. You cannot produce the instinct for self-government among a community and then deny it expression, without causing blood-poisoning to the body politic. It is against nature for those who are fit for self-government to offer a submission which comes suitably only from the unfit; nor must you expect those who are pressing for freedom to put on the livery of slaves, and accept that ill-fitting and ready-made costume as though it were a thing of their own choice and made to their own order and taste.

Representative Government man, without much hurt to itself, acquiesce in the exclusion from full citizenship of a sleeping, but not of an awakened section of the community. And if it so acts toward the latter, it is the bounden duty of those who are awake to the State’s interests to prevent an unrepresentative Government from treating them, even for one single day, as though they were asleep. They must, in some form or another, force the Government to see that by its denial of this fundamental claim to representation its own moral claim to obedience has disappeared.

That is where the great distinction lies between the unenfranchised condition of certain men in the community who have still not got the vote and the disenfranchised position of women. It is all the vast difference between the conditional and the absolute. To no man is the vote denied; it is open to him under certain conditions which, with a modicum of industry and sobriety, practically every man in this country can fulfil. To woman the vote is denied under all conditions whatsoever. The bar has been raised against her by statute, and by statute and legal decision is still maintained. There is the woman’s direct and logical answer to those who say that, after all, she is only upon the same footing as the man who, without a vote, has still to pay the tax upon his beer and his tobacco. The man is always a potential voter; and it is mainly through his own indifference that he does not qualify; but the woman is by definite laws placed outside the Constitution of those three estates of the realm from which the sanction of Government is derived. If it asks no sanction of her, why should she give it? From what principle in its Constitution does it deduce this right at once to exclude and to compel? We see clearly enough that it derives its right of rule over men from the consent they give it as citizens — a consent on which its legislative existence is made to depend. But just as expressly as the man’s consent is included in our Constitution, the woman’s is excluded.

From that exclusion the State suffers injury every day; and submission to that exclusion perpetuates injury, not to the State alone, but to the minds of the men and of the women who together should form its consenting voice as one whole. This submission is, therefore, an evil; and we need in every town and village of this country some conspicuous sign that among women submission has ceased. What more definite, what more logical sign can be given than for unrepresented women to refuse to pay taxes?

If Women Suffragists are fully awake to their responsibilities for the enforcement of right citizenship, they will not hesitate to bring into disrepute an evil and usurping form of Government which does not make the recognition of woman’s claim its first duty. The Cæsar to whom in this country we owe tribute is representative government. Unrepresentative government is but a forgery on Cæsar’s name. For Suffragists to honour such a Government, so lacking to them in moral sanction, is to do dishonour to themselves; and to offer it any appearance of willing service is to do that which in their hearts they know to be false.

From pamphlet published by The Women’s Tax Resistance League. 1d.


The Vote

From the issue of The Vote:

Poster Campaign

…Income tax resisters will find “Twentieth Century Robbery,” “No Vote No Tax,” and “The Paid Piper,” especially applicable to their case.…

Also from the issue of The Vote:

John Hampden Statue at Aylesbury.

The statue of John Hampden, presented to the county of Buckinghamshire by Mr. James Griffiths, of Long Marston, in commemoration of the Coronation, was unveiled at Aylesbury on by Lord Rothschild. There was a large gathering, representative of Buckinghamshire generally. After some difficulty the Women’s Tax Resistance League received the assurance that they would be able to pay their last tribute to the great Tax Resister.

At the close of the unveiling ceremony a procession of members of the League crossed the market square to the statue, the crowd readily making way, while police lined the short route. On behalf of the League, two delegates, Miss Gertrude Eaton and Miss Clemence Housman, laid a beautiful wreath at the foot of the statue. It was made of white flowers, on which, in black letters, were the words, “From Women Tax Resisters.” Within the circle of flowers was a ship in full sail with the name of John Hampden in gold letters on the streamers. The ship was made of brown beech leaves (the beech is the tree most famous in Buckinghamshire) and white flowers. Emblems were also laid at the base of the statue from the Irishwomen’s Franchise League [this was corrected in a later issue; it was actually from the Irish League for Women’s Suffrage] (a harp in Maréchal Niel roses), the Gymnastic Teachers’ S.S. (blue immortelles and silver leaves), and the London Graduates Union (a laurel wreath). Among those present were Mrs. [Myra Eleanor] Sadd Brown, Mrs. [Mary] Sergeant Florence, Dr. Kate Haslam, Mrs. [Ethel] Ayres Purdie, Mrs. [Margaret] Kineton Parkes, Miss [Minnie?] Turner, M.A., Miss [Maud?] Roll, Mr. Lee and Mr. Sergeant.

Tax Resistance: The Situation at Bromley.

“My goods are not yet seized for non-payment of taxes. I am still barricaded.

Outside the gate!

“A most uncomfortable position for the tax collector! But, while offering sympathy, I feel the experience will be beneficial. There is nothing so enlightening as a little ‘fellow-feeling.’ Nothing like going ‘there’ to learn the discomforts of being where the woman is, and should be, according to the gospel of the man at Westminster. Bolts and bars are never pleasant things to deal with — from outside! They are terribly, cruelly hard to remove when fixed by men driven by fear to protect an unjust wall of separation. But walls must yield to pressure, and the women gather, intent on ‘breaking down’; content, if need be, to ‘be broken.’ While men, relying on their fastenings, ignore the trembling of foundations, women know the wall is doomed, and when it falls they will flock in to do the bidding of the “Anti” — to scrub and clean, to mind the babies, to stay in the home — the National Home.”

K[ate]. Harvey.

Meetings in the Market-square, Bromley.

Meetings are now being held every evening in the Market-square, Bromley, and are exciting wide interest. Mrs. [Charlotte] Despard was the speaker at the first, and told the crowd why Mrs. Harvey was making this emphatic protest against taxation without representation. Mrs. Despard’s own experiences aroused much interest. The following evening Mrs. [Isabel] Tippett spoke, and still larger crowds gathered to hear her. By news of these regular meetings had spread, and the audience was ready to receive the speakers. The “Antis” are showing themselves — a sure sign of our success — but the chief argument they bring forward, in the form of questions, is that of physical force: because women do not fight they should not vote. Mrs. Merivale Mayer, the speaker on , was able to show how beneficial the women’s vote had proved in Australia, and told of the surprise of Australian politicians that the Mother Country still refuses to give the women the chance to stand side by side with men in the fight against evil. The police are exceedingly kind — and evidently interested.

More Tax Resisters.

On , at Redding, goods belonging to Professor Edith Morley were sold. Speakers: Mrs. [Anne] Cobden Sanderson, Miss Gertrude Eaton. Also goods belonging to Miss Manuelle, at Harding’s Auction Rooms, Victoria Station, W. Speakers: Mrs. [Caroline] Louis Fagan, Mrs. Cobden Sanderson, Dr. [C.V.] Drysdale; and at Working, silver, the property of Mrs. Skipwith, was sold. Speakers: Mrs. [Barbara] Ayrton Gould, Mrs. Kineton Parkes. On , at Southend, silver belonging to Mrs. Douglas Hameton and Mrs. [Rosina] Sky was sold. There was a procession with brass band prior to sale, and also a very successful protest meeting. Speakers: Mrs. Cobden Sanderson, Mrs. Kineton Parkes, Mr. Warren.

Also from the issue of The Vote:

Watch the Authorities!

The need for women to be on the watch is strikingly shown in the news of her experiences which has been sent us by Miss Clara Lee, of Thistledown, Letchworth, who points out how she forced an admission of error from the Inland Revenue Authorities. She writes thus:—

As a tax resister, the following experiences prove the carelessness of Government officials. Having refused to pay Inhabited House Duty (8s. 9d.) to the local collector, I was reported by him to the surveyor for this district, who sent a demand containing two inaccuracies. I wrote to point that one ought not to have occurred, seeing that we had had compulsory education since ; the other, he would see did not agree with the original:—

Local Demand.
s.d.
Schedule A50
House Duty89
Surveyor’s Demand.
£s.d.
Schedule A050
Schedule B115
House Duty089

Schedule B, I found, applied to nurseries and market gardens. So I wrote pointing out that the nearest connection I had to either, was that under the Lloyd George Insurance Act I was classed with agricultural labourers. To this I received the following letter:—

4, Cardiff-road, Luton, .

Inland Revenue — Surveyor of Taxes.

Madam, — Referring to your letter of , I much regret that £1 1s. 5d. was included upon your demand note in error — the entry relating to the next person upon the collector’s return. — Yours faithfully,

(Signed) G.R. Simpson.

Is this the exactness of the work for which women, as well as men, pay so heavily? How long would a commercial firm exist, if it allowed such errors? How long would the public tolerate such mistakes by women workers in our hospitals and elsewhere? The title of idiot, lunatic and criminal must revert to the people responsible for such a condition of things. The 8s. 9d. Inhabited House Duty has now been deducted from my claim of return Income-tax; this seems an unusual proceeding.


The Vote

From the issue of The Vote:

Tax Resistance.

Mrs. [Kate] Harvey’s barricade is still unbroken. Again congratulations. Among the events of last week were:—

Drawing-room Meeting, , at Hans-crescent Hotel. Hostess: Mrs. Alfred Nutt. Chair: Mrs. [Caroline] Louis Fagan. Speakers: Mrs. [Anne] Cobden Sanderson, and Rev. Hugh Chapman. Drawing-room Meeting, , at 17, Kensington-square, W. Hostess: Lady Maud Parry. Chair: Lady Maud Parry. Speakers: Mrs. Cobden Sanderson, Mr. Laurence Housman. Sale of goods, the property of Miss Maud F. Roll, on , at Rotherfield. Speakers: Mrs. [Margaret] Kineton Parkes, Miss Honnor Morten, and Dr. C.V. Drysdale.


The Vote

From the issue of The Vote:

Tax Resistance.

Mrs. [Kate] Harvey’s barricade at Brackenhill, Bromley, is still unbroken, demonstrating to all who pass by woman’s determination to withstand the tyranny of taxation without representation. The evening meetings in the Market Square continue to be most successful.

Mrs. [Marion] Cunningham, member of our Hayes Branch, had silver articles seized on ; they will be sold among other ordinary goods on , at Uxbridge. No protest meeting will be held at the time, as at few people can attend. Mrs. Cunningham hopes to hold a meeting on and preach a sermon on Tax Resistance.

From the issue of The Vote:

No Vote! No Tax.

On , Mrs. [Isabella] Darent Harrison’s goods were sold by auction in her own house at St. Leonards-on-Sea without her permission being asked or given, by the Public Auctioneer. Bidding was allowed to run up to £70 by a system known amongst auctioneers as “puffing.” Mrs. Darent Harrison protested against the sale taking place to pay the taxes of an unenfranchised woman. The proceedings appear to have been altogether irregular, the sale not having been advertised in the Press, the only notice given being a few posters sent to friends of the tax-gatherers. Further, no notice was given of the amount required to cover the claim.


The Vote

From the issue of The Vote:

Tax Resistance.

Mrs. Harvey’s Protest.

A great gathering assembled at Brackenhill to support Mrs. Kate Harvey in her spirited protest against the Insurance Act. A decorated brake, adorned with Women’s Freedom League and Women’s Tax-Resistance League banners, started from Headquarters’ Office at , conveying some twenty-seven persons, among whom were Mesdames Huntsman, [Anne] Cobden Saunderson, Tanner, Mustard, Catmur, Pierotti, Green, Ball, Kux, Presbury, Johnson, Sanders, Pyart, Watson, Spiller, Sutcliffe, Moser, Miss [Florence] Underwood, Misses [Nina] Boyle, Sanders, St Clair, and Lawrence. Miss F.A. Underwood and Dr. [Elizabeth] Knight, who went down by train, were accompanied by other members, and at the Bromley Police-court were joined by Mrs. Snow, Mrs. Terry, Mrs. and Miss [Emma] Fox Bourne, Mrs. Fisher, and other well-known members of the League.

Mrs. Harvey, charged on ten counts with neglecting to insure William David Asquith under the provisions of the National Insurance Act, pleaded guilty and said she did not mean to pay. Asquith was put in the box to prove that his employer had refused to stamp his card; and the solicitor for the Insurance Commissioners pressed for “special costs” on the strange ground that there was no defence and that therefore the “public” should not be at the cost of such a prosecution. Allusion was also made to Mrs. Harvey’s well-known “objection” to paying taxes of any kind.

Mrs. Harvey then spoke. She said: “I am not resisting the Act as an Act. If it had come straight down from heaven I should resist it just the same. I am doing what every business man throughout the country does as a matter of course — I refuse to pay for goods which I cannot choose.”

Continuing, Mrs. Harvey insisted on her right to choose the men who went to Westminster to make the laws. “I am here because of my right to choose clean-living men to make those laws, to save women from prostitution, to make life more safe and our streets more safe for women and girls — aye, for our children even. I stand here because I refuse to break the law — the law has declared that there can be no taxation without the right of representation.”

After consultation the magistrates imposed the vindictive sentence of £1 for each offence, £10; arrears of insurance due to Asquith, 5s. 10d.; court fees, £4 10s.; and “special” costs (which we presume to be the solicitor’s own fees), £2 2s.; total, £16 17s. 10d.

Before leaving the dock Mrs. Harvey reiterated her intention not to pay. “I would rather die first,” she exclaimed in a burst of fierce indignation as she addressed the Bench. “I stand for justice, and this is injustice, an injustice which will hang round your necks like a millstone and drown you in your own incapacity and folly.” Loud cries of “Shame!” from the Suffragists in court greeted the sentence, and Mrs. Harvey’s concluding remarks were applauded.

The entire party was entertained to lunch and tea at Brackenhill, and in the afternoon a poster parade, with alternate W.F.L. and W.T.R. posters, was organised by Mrs. Huntsman. The placards were inscribed, “We Refuse to Break the Law,” “Taxation of the Unrepresented is not Government, it is Tyranny,” “We Refuse to Pay for Goods We Cannot Choose.”

In the market-place a mass meeting was held at , with Miss Anna Munro in the chair. A large, expectant crowd gathered long before the hour, and it is a significant fact that the extreme hostility so characteristic of other meetings at Bromley was conspicuously absent. A sea of upturned, attentive faces listened without interruption to Miss Munro, who went over the grounds on which women demand the Vote; and Mrs. [Margaret] Kineton Parkes, who as representing the Women’s Tax-Resistance League, pointed out that women resisted the Act as women, as voteless women, and as tax-paying women; and to Miss Nina Boyle, who summed up the position and set forth the policy of the Women’s Freedom League.

That Waggon!

On , Dr. Knight’s famous hay waggon was sold again at Woodbridge — this time to recover the amount of her dog license and of the costs connected with the case. Mrs. [Isabel] Tippett, Mrs. Lane, and Miss [Marguerite A.] Sidley represented the Women’s Freedom League. Before the sale Miss Sidley addressed the market, explaining the circumstances of the sale and the reasons for tax resistance. Afterwards Mrs. Tippett gave a most excellent and telling speech which was listened to with the greatest attention. While waiting by the waterside for their train our members listened with much interest to an animated discussion on the merits and demerits of tax resistance, and the speeches of the afternoon and of the preceding evening when the Suffrage Pilgrims were at Woodbridge. The waggon has done duty so often that it has now become historic in the Suffrage Cause; future generations will, no doubt, rank it with John Hampden’s ship.

Dr. Knight is also resisting the Insurance Act, and has received several calls from harassed officials. She has arranged to meet them at some future date to discuss the whole question.

Land Tax Resisted.

Miss Boyle has forwarded to the District Valuer of Worcester the following communication in relation to the Inland Revenue “Forms” sent to her in valuation of property in that neighbourhood:—

Sir,— I am exceedingly obliged to you for the interesting collection of Forms 7, 17, 35 and 36 which you have been good enough to send me from time to time. I trust you will continue and send me many more.

As for the provisional valuation being correct, I should think that in the last degree unlikely. But as I have not the slightest intention of paying anything whatever to the Government so long as women remain unenfranchised, that is a question we need not go into for the present. — Faithfully yours,

C. Nina Boyle.


The Vote

From the issue of The Vote:

Tax Resistance.

Mrs. [Kate] Harvey’s Continued Protest.

Once more has Mrs. Harvey made her defiant protest in the police-courts, and received a sentence of £5 and 14s. costs, with distraint on her goods, or in default one month’s imprisonment in the second division. The action was in relation to the license of a man-servant, to wit, the man-servant [William David] Asquith; and this is the second conviction on the same offence.

Brackenhill is still barricaded against the tax-collector, and there is still another tax unpaid. Another special warrant will be necessary to break in for distraint; and the sentence imposed last week has not yet been carried out. It will relieve the anxiety felt by many of Mrs. Harvey’s friends to know that, if imprisoned, she will probably be committed to Holloway Gaol, where she will be among comrades, and not to Maidstone as was at first anticipated.

Miss [C. Nina] Boyle and Mrs. [Margaret] Kineton Parkes were at Bromley Police Court to support Mrs. Harvey on , and by the courtesy of the Bench Miss Boyle was allowed to speak for her. She maintained that the prosecution was a vindictive one, because of Mrs. Harvey’s well-known views, and pointed out that her defence was not based on any legal quibble or evasion, but on a fundamental principle of the Constitution; and that principle she could not depart from. She stood for constitutional rights against statutory wrongs; all the grosser abuses of legislation had been purged from the statute-book by similar action in the past, and even by more violent and disorderly action. The only people now subject to such gross injustice were those who for physical reasons were unable to resort to armed rebellion. Such rebellion as she was capable of against these constant encroachments by statute on the Constitution and on the rights of the people, Mrs. Harvey held to be a sacred duty.

The County Council Collector, like the Insurance Commissioner’s agent, asked for special costs against Mrs. Harvey, whereupon Miss Boyle protested vigorously.

“But she is contumacious,” asserted the scandalised Bench.

Miss Boyle maintained that it was at any rate a high-minded contumacy, and that it would be disgraceful to impose special penalties on persons who were beyond question inspired by righteous and not by vicious motives. Eventually a fine of £5 was imposed — the minimum penalty allowable for a second offence; and only 14s. costs. Distraint was ordered after the simple-minded officials of the Court had asked for the money and found themselves refused. They further asked whether there were any goods on which to distrain, but were told that they must find that out for themselves.

Mrs. Harvey reiterated her determination not to pay, and thus remains with two sentences hanging over her. The sentence for resisting the Insurance Act has not yet been carried out; the house is still barricaded and can only be entered on a warrant.

Also from the same issue:

An Unlicensed Dog.

…There is another form of persecution of a petty nature, but none the less ignoble, that is being tried on one of the members of the Women’s Tax Resistance League, Miss Alice M. Walters, of Bristol.

The lady owns a dog on which she refuses to pay a license, as she is determined to pay no taxes till women are represented in Parliament. In she was summoned for having no license, and as she had no goods on which to distrain, was imprisoned for seven days for non-payment of fine. In she was again summoned for being without a dog license. She refused to appear in Court this time, but the constable swore that “he saw a terrier sitting on the window-sill,” and on this grave evidence the owner of the guilty-innocent was again fined, and on non-payment, cast into prison for another seven days. Not satisfied, the attack has been renewed a third time, and quite recently Miss Walters was imprisoned a third time for the same offence, i.e., keeping a dog without license. This time she appeared in Court, and on being asked if she had goods on which to distrain, made an answer that was caught up by the Press: “No, but I have a castle in Spain.” “Beyond the jurisdiction of the English Courts?” asked the clerk.

So the game goes on. Meanwhile, pending the fourth summons, mistress and dog are enjoying a good holiday. “His name is Daniel,” said Miss Walters, “but I think I shall re-christen him ‘Peg,’ because I use him to hang my protest on.”


The Vote

From the issue of The Vote:

Tax-Resistance — More Comparisons.

Adding to the information given last week showing the contrast between the sentences passed on a man (a voter) and a woman (a non-voter) for resisting the Insurance Act, we call the attention of our readers to the following case of a man resister, and repeat the particulars of Mrs. Harvey’s sentence, as follows:—

Mr. F. Hamblin, an optician, of Eastbourne, had “conscientious” objection — which we find must be quite different from objections on “principle” — to paying the Insurance Tax on two employees. Summoned on twenty counts, he was ordered to pay fines, costs, and arrears to the amount of £6 14s. 8d. This gentleman appears to be fully as “contumacious” as Mrs. Harvey, as “a friend,” in consultation, has agreed to pay the contributions for him! On , Mrs. Kate Harvey, of Brackenhill, Bromley, was summoned on ten counts in respect of her gardener, William David Asquith. She was fined £1 on each count, costs £4 10s., “special costs” asked for by the Insurance Commissioners £2 2s., and ordered to pay the arrears, 5s. 10d.; total, £16 17s. 10d..

The Vote

From the issue of The Vote:

Tax Resistance.

Miss Cummin, of Troufield, Petersfield, is resisting the payment of Income-tax and Inhabited House-duty, and is organising her resistance so as to have all the benefits of publicity. We congratulate our good comrade on her determination, and shall rally to the protest when the Government finally takes action.

The Insurance Commissioners have at last begun to wake up to the fact that the Women’s Freedom League is not doing its stamp-licking; and an official was despatched to Headquarters’ Office to make further inquiries. Full details of the facts were supplied to her; but when she approached the subject of who was to be prosecuted the trouble began.

“I am afraid you must find that out for yourself,” I remarked — I trust politely. “We can’t do your work for you.”

“Were we an Incorporated Society? No, certainly not; not so foolish as that!” I had not until that moment realised the true strength of the position.

“Then our secretary is not responsible? No, I don’t think she can be. You see, the position is greatly beautified by the fact that several of the officials who should insure the employees are themselves insurable and don’t insure. How will you deal with that?” This seemed a real poser.

“Won’t I give you any information? Well, as a suggestion, how about the Annual Conference! The Conference lays down the policy and appoints people to carry it out. I should suggest that you try proceedings against the Conference—” But at this stage the interview ended, the very pleasant lady who represented Law and Order feeling that my suggestions were not exactly helpful. All the same, I should love to see the Government try to prosecute a Conference. It has never been done yet, and might create precedents of a magnitude undreamed of.

The following case, quoted in ’s Sunday Press, appears to be one in which a very serious point arises. There is no question of principle or conscience involved; and the fact that the Insurance money was deducted, yet the stamps were not put on, gives it an ugly appearance:—

A summons was heard in the Doncaster Borough Court against Joseph Lister, contractor, Town Moor-avenue, for failing to stamp a National Insurance contribution card of a workman for thirty-one weeks. Defendant had been doing contract work for houses at the Rossington Colliery Village and employed John William Carr as a joiner. Carr entered his service in August last year, and when he left his former employment he left his employment book with the local office at South Elmsall and obtained from them a card to give to his future employer to enable him to get his book from the local office.

He remained with Lister for several months, and was under the impression that defendant had obtained the book as he had deducted from his wages the amount due for insurance purposes. On leaving defendant’s employ he asked for his book and was told it was stamped up, but was at defendant’s home. However, the book was not forthcoming, and it transpired that it was not stamped until proceedings were commenced.

Mr. Andrews stated that defendant was liable to a penalty of £10 for each week and three times the value of the stamps. After hearing evidence the Bench imposed a fine of 50s. in one case, and ordered defendant to pay the costs in the other cases.

Contrast the sentence with that on Mrs. Harvey:—

On , Mrs. Kate Harvey, of Brackenhill, Bromley, was summoned on ten counts in respect of her gardener, William David Asquith. She was fined £1 on each count, costs £4 10s., “special costs” asked for by the Insurance Commissioners £2 2s., and ordered to pay the arrears, 5s. 10d.; total, £16 17s. 10d..

Mrs. Harvey’s fate is still in the balance, but there is a threat of immediate proceedings.


The Vote

From the issue of The Vote:

Tax Resistance Protest

The thanks of our League are due to our courageous fellow-member, Miss Mary Anderson, for the splendid opportunity provided by her for carrying our gospel into new quarters. The quiet little village of Woldingham, one of the beauty spots of England, has been thoroughly roused by Miss Anderson’s spirited protest against the tyranny of taxation without representation; and a great gathering of its inhabitants attended at the sale of her goods on .

Our energetic and honoured workers, Mrs. Snow and Mrs. Fisher, most ably seconded Miss Anderson in organising the protest. By the courtesy of Messrs. Jarrett, the King’s officers, whose consideration and forbearance call for our kindest appreciation, the sale was to have been held on the village green, close to Miss Anderson’s residence; but owing to the inclement weather, the adjacent public hall was “commandeered” for the ceremony. In spite of an incessant downpour, the hall was packed with an appreciative audience.

The sale was conducted, laughably enough, under the auspices of the Women’s Freedom League and the Women’s Tax Resistance League; for, on obtaining entrance to the hall, Miss Anderson and Mrs. Fisher bedecked it with all the insignia of suffrage protest. The rostrum was spread with our flag proclaiming the inauguration of Tax Resistance by the W.F.L.; above the auctioneer’s head hung Mrs. [Charlotte] Despard’s embroidered silk banner, with its challenge “Dare to be Free”; on every side the green, white and gold of the W.F.L. was accompanied by the brown and black of the Women’s Tax Resistance League, with its cheery “No Vote, no Tax” injunctions and its John Hampden maxims; while in the front rows, besides Miss Anderson, the heroine of the day, Mrs. Snow and Mrs. Fisher, were seen the inspiring figures of our President and Mrs. [Anne] Cobden Sanderson, vice-president of the W.T.R.L.

Mrs. Huntsman took the chair as soon as the sale was completed and the necessary sum realised. Mrs. Despard and Mrs. Cobden Sanderson were the principal speakers, Miss Boyle expressing the acknowledgments of the two Leagues and of Miss Anderson to the King’s officers for carrying out the stern duties of their office with so little unpleasantness.

A resolution, proposed from the chair, and carried with only one open dissentient, was couched in the following terms:— “That this meeting supports Miss Anderson in her protest against the tyranny of taxation without representation, and calls upon the Government to include women in the Franchise Reform Bill.”

At the close of the ceremony the goods, bought in by her friends, were presented to Miss Anderson, who briefly returned thanks, and expressed her intention of maintaining that form of protest.

Among those present were Miss F[lorence].A. Underwood, looking very well and sunburnt after “holiday” with the Scottish campaign; Mr. Snow, to whose kind support no words will do justice; Mrs. [Kate] Harvey; Mrs. [Emma] Fox-Bourne and her son and daughter-in-law; Mrs. Lawrence and her little sons; Miss Charrington; Mrs. Robert Barr and her daughter and son-in-law; Mr. and Mrs. Galbraith, Colonel and Mrs. Eales, Mrs. O’Sullivan, Mrs. Croad, Miss Watson, and other well-known residents of the neighbourhood.

The next event of a similar kind to which we may look forward is the breaking of Mrs. Harvey’s barricade at Bromley. Mrs. Harvey, with the greatest resolution, has kept the King’s officer at bay for months; and she should be heartily applauded for flying the flag of resistance, and invading with suffrage protest and propaganda so notorious a centre of anti-suffrage activity as Bromley. It is hoped that all good Freedom-Leaguers and all good Tax Resisters will rally in force to the protest when the final act is being played.


The Vote

From the issue of The Vote:

First Imprisonment for Insurance Tax Resistance.

Two Months For Mrs. [Kate] Harvey.

Undaunted, Mrs. Harvey has gone to Holloway. The Bromley police authorities, after certain spasmodic efforts to secure payment of the sums claimed from her, have carried the sentence of the court into effect, and, by courteous arrangement, allowed Miss Harvey, Mrs. [Charlotte] Despard, and Miss [Mary] Anderson to accompany her to the gates of Holloway. A plain clothes officer and a woman warder met them at Bromley Station, and two taxi’s [sic] conveyed them to the prison from Holborn. A great meeting of protest is to be held against the vindictive sentence on our brave comrade, for which has been fixed. Trafalgar-square will be the place of meeting, and we hope to have a great rally of the friends of freedom. Meetings also will be held in Bromley Market-place twice a week — Mondays and Wednesdays — at 7.30 p.m., where we hope members will rally when possible.

We venture to foretell that Mrs. Harvey will come out of prison no less resolute a resister than when she went in, and that she will stand to her principle of resisting Government without consent and taxation without representation no matter what Governments may order or police authorities execute. We wish to call attention to another prosecution, that of four farmers in Scotland — we have republished several lately, — of men who also resisted the Act and whose servants resisted the Act by joint conspiracy, the latter not being prosecuted at all. The penalties imposed in none of these cases have been so heavy as those imposed on Mrs. Harvey, whose chief crime is that she acts on principle and not because she desires to evade and obligation. The Scottish farmers’ case is as follows:—

At Aberdeen on four farmers from the Turriff district pleaded guilty to having failed to pay insurance contributions in respect of farm servants in their employ. Their agents stated that the farm servants in this district, believing that they were better off under the former conditions, when the employers provided for them during illness, than they would be under the provisions of the Act, refused to bring their cards, and declined to engage unless the master gave an understanding not only that he would not deduct the money from their wages but would not apply for an emergency card. The Fiscal said that in such cases complaint should have been lodged with the Commissioners, who would have instituted a prosecution against the servants. A penalty of 15s. for each offence in each case was imposed, and on the application of Mr. Gerrard, who appeared for the Scottish Insurance Commissioners, decree was given for the amount of contributions in arrears. ―Glasgow Herald, .

C. Nina Boyle.

Letter from Mrs. Harvey.

Comrades, — When you read this you will be much in my thoughts, for I shall be in Holloway Gaol. I will not insult you by asking you to think of me, but when you do, will you remember that if my sentence be the means of bringing home to but one person the kind of justice meted out by vote-protected men to voteless women, the price will be light though the sentence is heavy, very heavy when compared with that passed on men whose only desire is to shirk responsibility when refusing to pay the Insurance Tax, iniquitously heavy when compared with the sentences passed on men who ruin the bodies of our girls, often baby-girls. Since writing the above I have heard that, quite lately, a man was sentenced to a twenty shillings fine or seven days for criminally assaulting two children, the excuse being that his brain was weak. The same authorities do not hesitate to label Suffragettes “mad,” but in their case it is only an added excuse for harsh treatment.

Justice! We have almost forgotten the meaning of the word. “No taxation without representation.” Men made that law, men break that law, then punish women for not breaking it also!

Justice! It is conspicuous by its absence!

Another man-made law, “a man must be tried by his peers”; equally so a woman should be tried by her peers!

One thing I ask. Will you strive by every means in your power to make “Hiawatha” [a dramatic version of Longfellow’s poem that Harvey had put together] a huge success? It is a sore trouble to leave before arrangements are fully completed; help me by letting my absence rouse you to enthusiastic endeavour for our paper! Many doubt as to the wisdom of the step I have taken; none can doubt as to the lack of wisdom in a Government that deliberately turns good citizens into outlaws! — Yours, in the Cause that is nearest to our hearts, the Cause of women — and children, they are inseparable,

K. Harvey.

Mrs. Despard’s Letter to Mr. McKenna

Mrs. Despard has sent the following letter to the Home Secretary:—

2, Currie-street, Nine Elms, London, S.W.
.

To the Right Honble. Reginald McKenna, M.P.

Sir,— A few months ago you granted an interview to me and several of my colleagues in the Women’s Freedom League. I spoke to you then on what I conceive to be the maladministration of justice in this country and the unequal incidence of punishment.

I desire now to bring before you a glaring instance of that of which I complain, hoping that if your attention has not been drawn to it, you will immediately give it your serious consideration.

Thousands of British men and women are refusing to pay the Insurance Tax or to deduct the Tax from the wages of those whom they employ. Some object to this tax on principle; others desire to shirk responsibility. Suffragists — and I am amongst their number — are, in many cases resisting this in common with other forms of taxation because their rights of citizenship are not recognised.

There have been sundry prosecutions — mostly of men in business.

I wish to quote three cases to show you the different treatment meted out to men and women in our law courts.

Joseph Lister, of Doncaster, defaulter for thirty-one weeks, was given by Mr. Andrews, the magistrate, a fine of 50s., with payment of costs.

Mr. F. Hamblin (Eastbourne), who had conscientious objections, was summoned on twenty counts. He was ordered to pay fines, costs and arrears to the amount of £6 14s., 8d..

Mrs. Harvey, of Brackenhill, Bromley, Kent — a Suffragist, the first who has been proceeded against for Insurance Tax resistance — was summoned, on , on ten counts in respect of her gardener. She was fined £1 on each count, £4 10s. costs, £2 2s. special costs, and ordered to pay the arrears, 5s. 10d.; total, £16 17s. 10d.

I beg you to compare this sentence with the two previous ones. Mrs. Harvey, deeply conscious of the injustice done to her, has refused to pay the money.

A week later a further fine of £5 was imposed upon her for refusal to pay her gardener’s license. The alternative was a month’s imprisonment on each summons, and she went to Holloway yesterday.

I cannot believe, sir, that you will permit this injustice to be done.

Let me remind you that the woman who, in a Piccadilly flat, used for vile purposes, was drawing young girls to their ruin, had a similar sentence. We hear, moreover, on good authority, that she was released after she had served ten days.

Mrs. Harvey is one whose time, service and money are given to the rescue of little destitute children, and to the help of those not so fortunately placed as herself.

While such injustices as these are permitted by the authorities, can you wonder that women are in revolt? ―Yours truly,

C. Despard

Women’s Freedom League Statement.

The following letter has been sent to the Press from Headquarters:—

Sir,— We write to protest against the extraordinary partial administration of justice in this country. Thousands of persons are resisting the Insurance Act in Great Britain; many cases have been brought before the Courts and nominal fines only have been imposed on the defendants. When, however, it is a case of a woman, and a Suffragist, resisting this Act, who from the point of view of principle, objects to paying taxes because she is not represented in the counsels of the nation, a heavy penalty is exacted.

Mrs. Harvey, of Bromley, Kent, who refused to pay her Insurance dues in respect of her gardener, William David Asquith, or the license for him, was fined as follows:—

For refusal to pay Insurance dues—
£161710
£1 fine on each count£1000
Arrears of Insurance amounting to0510
Court fees4100
“Special costs” asked for by the Insurance Commissioners220
For refusal to pay the license—
£5140
Fine£500
Costs0140

And since she declined to pay these fines Mrs. Harvey has to-day been conveyed to Holloway Gaol for two months’ imprisonment in the second division. We think these facts speak for themselves.

Mrs. Harvey spends her life in working for the betterment of conditions under which our poorer children live, and has never failed to help those weaker than herself. She believes that until women have a voice in making the laws, no satisfactory legislation will be carried through for the protection of girls and children. For this reason she protests against the exclusion of women from full citizenship rights, and the answer of men’s representatives is two months’ imprisonment in the second division.

For keeping a Piccadilly flat for the express purpose of ruining young girls physically, mentally and morally, another woman was also sentenced to three months’ imprisonment, and it is universally believed that she was released at the end of ten days! ―We are, yours faithfully,

Charlotte Despard.
Florence A. Underwood.

A “Snowball” Protest.

As evidence of the wide interest which is being aroused, Miss Marie Lawson writes from 5, Westbourne-square, London, W., to inform us that she has started a “Snowball” protest on behalf of Mrs. Harvey — a form of protest which she worked successfully in the case of Mr. Mark Wilkes. The “Snowball” letter, which she hopes will be copied and widely distributed, is as follows:—

Dear Madam,— Mrs. K. Harvey, of Bromley, Kent, has been committed to prison for two months for non-payment of a Government tax and for non-compliances with the requirements of the National Insurance Act. Because she refuses to submit to the tyranny of arbitrary taxation and because her conscience will not permit her to comply with conditions which she knows to be wrong and unjust, she has been given this extraordinarily severe sentence.

Passive resistance is a form of protest which has been frequently and successfully used in this country by men. A good part of our constitutional history may be said to have been written in the terms of tax-resistance, and it is largely by such means that some of our greatest reforms have been won. In the case of voteless women it is the only form of protest open to them, short of actual violence. They have to choose between passive resistance and cowardly acquiescence. Mrs. Harvey has chosen the latter [sic], and as a result now lies in Holloway Prison. I earnestly request you to assist the agitation for her immediate release in two ways:—

  1. By copying the accompanying form of protest on to two postcards, adding your name and address, and directing one to the Chancellor of the Exchequer, The Treasury, Whitehall, S.W., and the other to the Home Secretary, Home Office, Whitehall, S.W..
  2. By copying this letter and the form of protest in full and forwarding it to at least three friends, inviting them to join in this “snowball” movement.

Relying on your sympathy and cooperation,

Yours sincerely,
No Taxation Without Representation.

Form of Protest

I write with reference to the case of Mrs. K. Harvey, of Bromley, Kent, who has been committed to prison for two months as a result of her refusal to submit to the tyranny of arbitrary taxation. In seeking to impress upon a Liberal Government the necessity of putting its principles into practice, Mrs. Harvey adopted the time-honoured protest of passive resistance. That being her only offence, I protest against this vindictive sentence, and urge you to use every effort to secure her immediate release.

Also from the same issue:

At Headquarters.

We look forward to a strenuous autumn and winter campaign. We shall begin this in London by holding a demonstration in Trafalgar-square, , to protest against the biased administration of the law and its treatment of women, as instanced in the two months’ imprisonment in the second division which Mrs. Kate Harvey is now undergoing at Holloway because of her refusal to comply with the regulations of the Insurance Act. We urge our readers to make this demonstration as widely known as possible, and to bring all the friends they can to the Square to protest against this excessive sentence. Vote sellers, literature sellers, collectors, and banner bearers will be in great demand, and we shall be glad to have names of volunteers at an early date.

Also from the same issue:

“John Hampden.”

“Would 20s. have ruined Mr. Hampden’s fortune?” “No, but the payment of half 20s. on the principle on which it was demanded would have made him a slave.” So Burke epitomised the attitude of John Hampden towards unjust taxation, and so with equal conciseness might the position of the modern tax-resister be summed up.

Beyond the fact that he resisted Ship Money, the majority of people know little about John Hampden, and we therefore commend the new edition of a pamphlet by Mrs. [Isabella] Darent Harrison, of the Women’s Tax Resistance League. Herself a well-known resister, the writer has depicted with sympathy and force the struggle between Hampden and the King, and with a novelist’s skill has made the events live again.

The character of this “rebel and leader of rebels” was marked by restraint and dignity, by respect for order and good government. Slow to take up arms against the King, he acted directly his duty became clear; he received his death-wound leading his “Green Coats” at Chalgrove Field. Incidently it is interesting to note that the loss of his case against the Crown roused people to see how degenerate the law may become, and paved the way for the Great Rebellion.

It was not the men alone who rebelled, but the women also refused to submit to unjust laws. Among the twenty or thirty people who signed the protest against Ship Money in Great Kimble Church in 1635 were four women — Mrs. Westall and the Widows Bampton, Goodchild and Semple. Women also presented petitions for peace at Westminster Hall. “It may be thought strange and unbeseeming our sex to show ourselves here… but… we are sharers in the public calamities,” so ran the first petition. This deputation was well received by Pym. Not so fortunate was the later one of 5,000 women. Because they pushed their way to the doors of the House of Commons, a cavalry charge was ordered, two women were killed and several injured.

One wonders if there was not a touch of sarcasm about the meek wording of these petitions. One can imagine the lips of these brave women slightly curling with scorn at such words, as “We need not dictate to your eagle-eyed judgment the way,” or “We do this not… as seeking to equal ourselves with men either in authority or wisdom.”

But we forbear from further extracts, and advise all who wish to realise the continuity of the struggle for freedom through the centuries to read this little book.

M.L.


* “John Hampden” (second edition, with frontispiece). By Mrs. Darent Harrison. (Published by the Women’s Tax Resistance League, 10, Talbot House, 98, St. Martin’s-lane, W.C. Price 1d.)

Also from the same issue:

…some of us have just accompanied to the gates of Holloway the comrade and friend whose letter will be found in the columns of this issue.

Mrs. Harvey, of Bracken Hill, whose splendid work and gracious personality are known to so many of us, having been sentenced to a month’s imprisonment in the second division for refusing to pay her Insurance Tax, and to another month, in lieu of fine, for a license for a manservant, went to prison on Monday.

Our readers will understand that no effort will be spared by the League to make this iniquity known. We have reason to believe that the law has been strained, if not broken, in the infliction of these sentences. That will be ascertained. It is our fervent hope that Mrs. Harvey will soon be with us again. Meantime we hope and believe that every member of the League will help us to the utmost limit of their powers in the battle we are waging against this gross injustice.

In particular, will every member of the League in London and the neighborhood rally round our banners on , in Trafalgar-square, where a big demonstration of protest will be held? We hope earnestly that you will not only come yourselves, but that you will bring others with you. Just and righteous administration of the law is a question which affects men quite as deeply as it affects women.

C. Despard.


The Vote

From the issue of The Vote:

At Headquarters.

Our Trafalgar-square Demonstration on , is to be a great success. It is being advertised by the Caravan, which, covered with great banners, is parading some of the principal thoroughfares all this week; it is accompanied by a little band of chalkers and bill-distributers. The meeting is one of protest against the biased administration of the law and its treatment of women, as instanced in the two months’ imprisonment in the second division which Mrs. Kate Harvey is now undergoing at Holloway because of her refusal to pay her Insurance Tax and license for her manservant. We have a fine list of speakers: Mrs. [Charlotte] Despard, Miss Nina Boyle, Miss Amy Hicks, M.A., Miss Anna Munro, Mrs. M[argaret].W. Nevinson, Mrs. [Anne] Cobden Sanderson, Mrs. [Emma] Sproson, Mrs. Tanner, Mrs. [Isabel] Tippett, Mr. Harry de Pass, Mr. George Lansbury, Mr. H.W. Nevinson, Mr. John Scurr and Mr. Mark Wilks. Vote-sellers, literature-sellers, collectors, and banner-bearers please be at the office We hope every London member will attend the demonstration and bring as many friends as possible.

More from the same issue:

Mrs. Harvey’s Imprisonment.

The meeting outside Holloway Gaol, held from the Women’s Freedom League Caravan, was small and not particularly sympathetic. The speakers — Mrs. Hyde, Mrs. Despard, and Miss Boyle — were heard without very much interruption, but with little enthusiasm. The meetings at Bromley, on the other hand, held by the Women’s Tax Resistance and Freedom Leagues alternately, have been more than satisfactory. Miss Hicks and Miss Boyle, on and nights, secured excellent crowds on the Market-square, and were listened to with deep attention and quiet courtesy. These meetings will continue throughout Mrs. Harvey’s imprisonment. The caravan will continue its advertising campaign through London and the suburbs until ’s meeting is over; and the list of speakers for the demonstration is more than satisfactory.

The following resolution will be put to the meeting:—

That this meeting protests with indignation against the vindictive sentences passed on Voteless Women, and especially that on Mrs. Harvey; and demands that the Government accord equal treatment to men and women under the law and under the Constitution.

The arrangements are as follows:—

Platform 1. — Facing National Gallery.
Chair:Miss Anna Munro.
.— Mrs. Despard.
.— Mr. George Lansbury.
.— Mrs. Cobden Sanderson.
.— Mr. Harry de Pass.
.— Miss Nina Boyle.
.— Resolution.
.— Collection and Questions.
Platform 2. — Facing Strand.
Chair:Miss Amy Hicks, M.A..
.— Mr. John Scurr.
.— Miss Nina Boyle.
.— Mr. George Lansbury.
.— Mrs. Nevinson.
.— Mr. Mark Wilks.
.— Resolution.
.— Collection and Questions.
Platform 3. — Facing Pall Mall.
Chair:Mrs. Tanner.
.— Mr. H.W. Nevinson.
.— Mrs. Tippett.
.— Mrs. Sproson.
.— Mr. John Scurr.
.— Mrs. Despard.
.— Resolution.
.— Collection and Questions.

The Chair to be taken at .

Mrs. Despard’s letter to the Home Office asking for Mrs. Harvey’s release has elicited the reply that the Home Secretary can see no reason to intervene, and that he does not admit that “Queenie Gerald” is not still serving her sentence.

Mr. Harben has addressed the following letter to the Home Office:—

Newland-park, Chalfont St. Giles, Bucks.
.

Dear Sir,— May I be permitted to appeal to you to use your power to secure a reduction of the sentence on Mrs. Harvey, who as a matter of principle has refused to pay the contribution due under the Insurance Act.

Justice can always afford to be merciful; unfairness is bound to fall back on cruelty for its support. While women are voteless in the hands of men, the sense of injustice is bound to arise among them; and that is all the more reason why a Government, which does not propose to remove that grievance, should be doubly careful to be fare in all other respects. Yet more persons have been imprisoned for political offences in the last four or five years than at any recent period in our history; and while the administration of the law is thus openly prostituted for political purposes, there is growing up in the public mind a contempt for the law so widespread that it has already had a damaging effect on public order, and will certainly lead to more serious consequences still.

I would ask you, Sir, what good purpose can possibly be served by such a sentence as this? Two months in the Second Division will cause considerable suffering to Mrs. Harvey herself; but so far from being a deterrent to her or anyone else, its effect will be exactly the reverse. The fact that the offences of Mrs. Harvey and Queenie Gerald are on the same level before the law will ring as a challenge to all decent men and women throughout the country to remove the poison from the springs of justice at all costs, and with the utmost speed. Were it not that cruelty to women has now become a Government pastime, and that the terrors of Holloway are so obviously the panem et circenses thrown to the creatures of Llanystumdwy, it would be impossible to suppose that in England such a sentence could be allowed to stand. ―I remain, yours faithfully,

(Signed) Henry D. Harben.

The Right Hon. Reginald McKenna, M.P.

Also from the same issue:

“No Taxation Without Representation.”

Miss Marie Lawson asks us to publish the following abridged account of her “snowball” protest, and to correct one or two errors in our last issue. “Latter” was printed for “former” in the second paragraph, and an impression was conveyed that the “snowball” letter was to be anonymous, which is not the case.

Mrs. K. Harvey, of Bromley, has been committed for two months in the second division for non-payment of a Government Tax and for non-compliance with the requirements of the National Insurance Act.

As a declaration against the tyranny of arbitrary taxation, Mrs. Harvey adopted the time-honoured protest of passive resistance — the only form of protest, short of actual violence, that is open to the women of this country. She had to choose between passive resistance and cowardly acquiescence. She chose the former and, as a result, now lies in Holloway Gaol.

You are urgently requested to assist the agitation for her release in two ways:—

  1. By sending a postcard to the Home Secretary, The Home Office, Whitehall, S.W., protesting against the severity of the sentence and demanding her immediate release.
  2. By copying this statement in full and forwarding it to at least three of your friends.

Printed postcards for collecting signatures in support of the protest can be obtained from Miss Lawson on receipt of a stamped envelope.


The Vote

In , there was a large women’s suffrage protest held at Trafalgar Square. The proceedings were covered in the issue of The Vote: The Organ of The Women’s Freedom League. Some excerpts:

Trafalgar Square Protest.

The protest meeting , in spite of the numerous counter-attractions offered to the public, must be chronicled as one of our successes. The resolution

That this meeting protests with indignation against the vindictive sentences passed on voteless women, and especially that on Mrs. Harvey, and demands that the Government accord equal treatment to men and women under the law and under the constitution,

was carried from each platform, and the crowd appeared entirely sympathetic.…

Mrs. [Charlotte] Despard made the first speech…

A sentence of monstrous injustice had been passed on Mrs. Harvey. She refused to pay the insurance tax. Let her point out the inequality of the sentences passed on insurance resisters.

Mrs. Harvey was sued for a count of ten weeks, amounting to 5s. 5d. To this was added costs and special costs, till it mounted to £17. For refusing to pay a license for a man-servant she was further fined £22. But a man who defaulted for thirty-one weeks and, moreover, deceived his servants into the belief that all was straight, was fined 15s. We realise, therefore, that this is vindictive. Mrs. Harvey was fined not for refusing to pay her tax but for being a rebel.

Mrs. Harvey was a woman who devoted her life to the help of others. During the dockers’ strike she had taken into her own home three of the dockers’ children and cared for them as if they had been her own. For the sake of justice — for the sake of our country’s reputation — she asked the people to help. “I ask all men — workers or not — to send a card to Mr. McKenna, demanding Mrs. Harvey’s release. Work for the time to come, when men and women shall stand together to make the world better, purer, happier and holier than that in which we are condemned to live.”

Mrs. [Anne] Cobden-Sanderson’s point was that Mrs. Harvey was worth of the vote as a human being. She had worked for the great movement of universal brotherhood. Even caddies were striking now against the Insurance Act. But the caddies would have a vote one day, and Mrs. Harvey never. She objected, naturally, to obey laws made without her consent; and if ever there was a law which touched women equally with men, and left them, in fact, in a worse position than men, that law was the Insurance Act. Resistance to taxation is no new principle. Mr. Harry de Passe, speaking next, said: “I only wish more people would protest against this insurance tax, which has been imposed against the people’s will. The sending of a good woman to prison for refusal to pay makes it clear to us that we are living under a Government of compulsion. It is this principle of compulsion that we must fight. As for those who had the vote, let them not use it for the furtherance of bureaucratic legislation. Let the privilege and monopoly everywhere be abolished, so that the people may come into their own and be delivered from the control of the expert.”

Miss Amy Hicks, M.A., who took the chair on No. 2 platform, said that Mrs. Harvey had been sent to Holloway Prison for two months for refusing to comply with the Insurance Act, and for refusing to pay the license in connection with her gardener, on the ground that taxation and representation ought to go together.

Miss Hicks then read the following message from Mr. [George] Lansbury, who was too unwell to speak at the meeting:—

“Please say that I hope every man and woman who really believes in freedom and justice will not rest until Mrs. Harvey is released. It is perfectly monstrous that the law should be administered in the iniquitous manner it has been in her case.”

Mr. John Scurr said he had come to protest against the action of the Liberal Government in respect to women… Mrs. Harvey, in company with the rest of women, either taxpayers or working women, had not been consulted as to the National Health Insurance Act. Although that Act has placed a poll tax of 3d. or 2d. on every woman who works or employs labour at all, they have neither been consulted as to whether they desired that tax, what the amount of that tax should be, or what should be the benefits given under the Act; therefore Mrs. Harvey contended that, as she had not been consulted, she under no circumstances was going to pay that tax. (Hear hear.) … They have given Mrs. Harvey two months in the second division — (shame) — because she refused to pay a fine three times more than that inflicted on any man, and they called this justice!

The same motion was also carried by another meeting:

Tax Resistance.

The meetings at Bromley continue to be satisfactory, and at night’s gathering in the Market-square the resolution carried on Trafalgar-square was put to the assembled crowd, and carried with only four dissentients. A good many people, however, refrained from expressing an opinion either way. The meeting was under the auspices of the Women’s Tax Resistance League, the speaker being Mrs. Emma Sproson, who is now, we are glad to say, once more able to take up Suffrage work. Bromley gave her a cordial reception.

Another item in the same edition concerns another meeting about tax resistance:

Tax Resistance.

A most enthusiastic meeting was held in the Market-square, Bromley, Kent, on night in connection with the imprisonment of Mrs. Kate Harvey for non-payment of her insurance tax and license on manservant. Mrs. Cobden-Sanderson, of the Women’s Tax Resistance League, was followed by two Californian ladies, Mrs. [Eliza] Wilks and Mrs. [Laura] Grover Smith, both of whom enjoy the vote in their own country and voted in the recent election for President Wilson. Both the American speakers supported tax resistance as one of the best methods of protesting against the present injustices to women. The crowd throughout was entirely sympathetic and vigorously applauded the speakers. Popular sympathy is obviously with Mrs. Harvey. Mrs. Wilks is a Unitarian minister, and has worked for the Suffrage for fifty years.

Two charges of contravention of the Revenue Act were made at the instance of the Officer of Customs and Excise against Dr. Grace Cadell, 145, Leith-walk, Edinburgh, the well-known Suffragette, in the Midlothian County Justice of the Peace Court this afternoon. The Clerk of Court read a letter from Dr. Cadell, dated from London, stating that as she was not a person in the eyes of the law it was impossible for her to appear personally. Mr. Henry Seex, Officer of the Customs and Excise, stated that Dr. Cadell kept two carriages, and only held a license for one. She had been told about it, and refused to take out the license. A fine of £2, with the option of ten days’ imprisonment, was imposed.

The second complaint was that she had armorial bearings painted on one of her carriages, and had taken out no license for the same. She had had armorial bearings painted on her carriage for years, but this year she had refused to take out the necessary licenses. When remonstrated with she had only replied that she was a Suffragette.

A fine of £3 3s. was imposed, which included the license, with the option of ten days’ imprisonment.

An editorial by C. Nina Boyle in the same issue gave a criticism of government and taxation that was more radical than just the basic no-taxation-without-representation argument common to women’s suffrage tax resistance:

“False and Fraudulent Pretenses.”

People who “obtain money by false and fraudulent pretenses” frequently find themselves in the dock answering for their unhandsome doings before a jury of their fellow-men. The ordinary man is supposed to have a prejudice against being defrauded; the law is supposed to protect him against it; the public is supposed to approve of such prosecutions and to be ready to assist the law in its pursuit of the misdemeanant. What causes surprise, under these suppositious circumstances, is to note the very large class of persons who obtain money by false and fraudulent pretenses who never reach the dock at all, and the apathy of that other class which never makes any attempt to put them there. The class known vaguely but comprehensively as “the authorities,” for instance, is never put in the dock to answer for its abuse of public trust and squandering of public money. Yet it has earned that guerdon as fully and as conscientiously as the absconding clerk, the bogus company promoter, the false trustee, and the confidence-trick man. Why do not “the authorities” reap the same reward as those other malefactors? We wonder why not?

Mrs. Harvey is in Holloway because she will no longer consentingly give her money to dishonest trustees to handle for her. She has been adjudged “guilty” of a crime which is in reality no crime, but a public service. She has set an example of watchfulness in the nation’s interests that others would do well to follow. She not only will not pay for what she may not choose; she will not pay for inferior goods, for bad service, foisted on her without her consent, by false and fraudulent pretenses.

What is it we pay for? In the taxes and duties levied on the population right down to the poorest and humblest of all — who pay through their tea and sugar and the very necessaries of life — there is a vested right to a good return and to honest and able management. These paid servants of ours — the Cabinet, the House of Commons, the Army and Navy, the Civil Service — represent the skilled labour of national employment. Some of them get the highest skilled wages paid. It is only the exception when skilled work is given in return for those wages.

The legal advisers of the Government, one way and another, draw some £45,000 a year. The Attorney-General, besides his £7,000 a year, is entitled to charge a daily fee when put on to a job. The other is only a waiting fee. The result has been that one of the Government’s chief measures had to be withdrawn because it was not in order and did not comply with the rules; and a few days before the close of the Session a Government amendment of more than ordinary importance, affecting the shameful taxing of married women’s incomes, had to be dropped for the same reason. These two measures both were of deep importance to women. One was to have an amendment granting to women the rights of their citizenship; the other was to give them relief from an entirely illegal form of levying taxes on their incomes. Both attempts at remedying injustice failed because of the incompetence of the Law Officers of the Crown. Women are still to be refused the benefits of the Married Women’s Property Act when it comes to taxation, and over two millions of unlawful booty are still to be collected and disposed of by those guilty of false and fraudulent pretenses. No wonder Mrs. Harvey goes to prison sooner than let them spend money of hers!

The President of the Board of Trade draws £5,000 a year. He has under him inspectors who hold inquiries and make reports, and occasionally a Commission is appointed to make a special report. Such a report was made, at great expense, about two years ago. It was then pigeon-holed — a common fate of reports. Then the Titanic went down, and another Commission sat. This one cost upwards of £30,000. The Attorney-General cut in and drew his fees, and the Solicitor-General did likewise. Then it transpired that there had been the former Commission and that its report had been pigeon-holed. Had its report been carried out, the mortality from the Titanic disaster would in all probability have been less. The public paid for both Commissions, both reports; and it paid more — the list of casualties.

The Board of Trade is conducting another inquiry now. Major Pringle is inquiring into the Aisgill disaster, just as three years ago he inquired into the Hawes Junction disaster. The recommendation made then was that electricity rather than oil-gas should be used for lighting. The railway boards smiled courteously; the Board of Trade responded in kind; the same recommendation will now be made again. Women and children have paid with their lives for the false and fraudulent dealings of the Board of Trade, whose duty it is to maintain and to introduce safeguards up-to-date for those who travel by land and by water. Small wonder that some women are refusing to pay these “wicked and slothful servants.”

There was a fire at Messrs. Arding and Hobbs. Nine girl children were roasted to death on the roof or smashed to pulp on the pavement. It transpired that young lads monkeyed around among the piled heaps of celluloid with gas-rings and blazing sealing-wax. L.C.C. inspectors had said nothing; the manager pooh-poohed fire-drill as farcical. No report of this scandalous neglect ever reached the L.C.C. through its inspectors. There was another fire at John Barker’s. Five more girls frizzled to death in that outbreak; and it transpired that only a trifle over 500 of the thousands of London firms that keep young employees on the premises had complied with the L.C.C. regulations of , regarding precautions against fire. Women are only allowed to vote in proportion of one to every seven men in local government; they cannot turn out these inspectors, and can bring but little influence to bear, for the elections are run on party lines. The power above the L.C.C. is the Cabinet. No London County Councillors have been put in the dock.

The Cabinet is composed of persons who at divers and sundry times perambulate the country with their cohorts of supporters and parasites, telling the gullible public, with an unparalleled effrontery of bluff, that in their hands the finances, interests, and persons of the community will be safe. Other sets of politicians also go on circuit giving this a flat denial and upholding their own peculiar political pills and potions and panaceas. Sometimes the winners call themselves Unionist, sometimes Liberal; they are equally false and fraudulent in their pretenses. They draw large salaries for themselves, secure office, titles and pensions for their following; make shameless inroads for their own advantage into the public purse entrusted to their keeping, and misadminister the bulk with a recklessness only equalled by its ineptitude and inefficiency. Commissions sit eternally, for no apparent object but to enable commissioners to draw fees. The Housing Commission that sat at Birmingham denounced the “back-to-back” design; but houses are still built on the “back-to-back” plan in Birmingham. The Poor Law Commission presented a Majority and a Minority Report. Neither have been acted on, and Mr. John Burns is now upholding and extending the crying evils that the Commission sat to remedy. The Commission on the Jury System sat for months and months; its report gave no relief to sufferers and no promise of justice; but even what it did recommend goes unheeded. The Divorce Commission’s Report is waste paper; its only result, a private member’s Bill, with no ghost of a chance to obtain time or consideration, let alone a third reading. The legal advisers help the Cabinet to frame laws, and the legal members of the House discuss and amend them, with the result that no one knows what they mean until other legal gentlemen, or the same ones, have been paid a second time to discuss them before a judge and jury, who must also be paid to say what they eventually do men. The public pays three times over in this business of law-making; is it any wonder that some women are rising up to say they will pay no more until they have power to ensure more efficiency? Nay, is it not far more amazing that they have not done so long ere this?

The Government is the Great Fraud of the age. It and its supporters, with their false and fraudulent pretenses, cannot even govern. No one will pretend, in this the twentieth century, that “government” is rightly interpreted as mere coercion, repression, or exhibition of force. Government that is good, government, above all, that claims to be “representative,” must be based on the goodwill of those governed. The Government does not exist for one set or one class or one portion alone. No matter who elects it, no matter what its name, party or politics, all the community has an equal claim on it. Unrest in any direction should enforce on a Government the duty, the necessity, of immediate attention to that unrest, and an endeavour to remove the cause in some fashion that will allay the unrest without causing undue friction elsewhere. None of our governments do this. It is the fashion in governing circles to allow unrest to simmer, boil over and create uproar and outrage; upon which police, military, and specially enrolled forces are most improperly burdened with the task of quelling riot and keeping order.

Governments that cannot govern, that delegate their proper functions to subordinate institutions, that prate of the voice of the people and the mandate of the people and the welfare of the people, but heed none of these things until driven to do so by outbreaks of violence; that keep office but neglect their work; that take pay and do not earn it, are an anachronism. They obtain and keep their power by a system of false and fraudulent pretenses; and just as it is said in our little wars that “regrettable incidents” will continue to occur until one or two generals have been hanged, so lives will be sacrificed, children demoralised, and the people robbed wholesale, until some of the “managing directors” of our national firm make their appearance in the dock charged with obtaining money by false and fraudulent pretenses, or some other charge that will properly describe their crime. Meanwhile women should not pay their national contributions; Mrs. Harvey will not do so; the goods are not worth the money.


The Vote

From the issue of The Vote:

Tax Resistance.

I am still locked up! A fellow “resister” has sent the following lines to cheer me:—

Good luck, my friend, I wish to thee,
In thy brave fight ’gainst tyranny.
Bracken Hill Siege will bring good cheer
To those who hold our Freedom dear,
And fight the good fight far and near.

And when oppression is out-done,
And Liberty, at last, is won,
When women civic rights possess,
They’ll think, I hope, with thankfulness,
Of those who bore the battle’s stress.

K[ate]. Harvey.

From the same issue:

How the Government Defies the Law.

Those women who have heard or read of the impending arrest of Mr. Mark Wilks (the husband of Dr. Elizabeth Wilks) in consequence of his inability to pay income-tax on his wife’s earnings from her profession, will doubtless be interested to know why such a situation is possible, and what is the exact legal position of the husband and wife.

Long ago in the dark ages, or to speak more precisely, in , the Income Tax Act was passed, which regulates all income-tax procedure, even to the present day. It is a most fearsome piece of composition. Its language is archaic and tautological, it rises wholly superior to punctuation, and proceeds breathlessly through one hundred and ninety-four clauses.

Clause No. 45 provides that the “profits” of any married woman “shall be deemed to be the profits of her husband,” and are to be charged with income-tax in his name and not in hers. In other words, he was to pay, and she was to be exempt, a perfectly fair arrangement in the bad old times when a man acquired his wife’s revenues or earnings on their marriage and she became thereby literally a “destitute” person.

The word “profits” denotes all revenue or income derived either from the wife’s capital or her labour. So whether she receives her income from rents, interest, dividends, &c., from the exercise of a trade or profession, or from salary or wages paid for her services or labour, a demand for payment of income-tax thereon must be made to her husband, and to him only. If he fails to comply with such demand, he can be thrown into prison (without any trial or other formalities) until he pays. Such is the unfortunate and wholly absurd position to which man-made law has brought Mr. Mark Wilks — as well as numerous other husbands whom the Inland Revenue authorities are mostly unable to locate.

It will be seen that his arrest might involve a husband’s being imprisoned indefinitely, or even permanently, the period of detention being only determined by payment of the sum demanded, which in the present instance is £40. Most of the Press reports have rather distorted Mr. Wilks’ case by asserting that it is Mrs. Wilks who is refusing to pay. Legally no married woman can even be asked to pay income-tax, and therefore a refusal on her part is quite out of the question.

I can hear someone saying, “Oh, but in we obtained a Married Woman’s Property Act.” Quite true, but according to an official letter from Somerset House in my possession, “the Crown does not recognise this Act.” The Crown authorities claim the right to maintain the position as it existed seventy years ago, and to over-ride the later and minor Act whenever it happens to suit their own ends.

It happens — for reasons which space compels me to omit — to suit them to the tune of two and a-half million pounds a year. Mr. Lloyd George confessed quite frankly in the House of Commons recently, when it was suggested to him that it was high time the Government set an example of compliance with the law, instead of bare-faced defiance of it, that to recognise the Married Women’s Property Act would annually deplete the Treasury to this large amount.

Mr. Stuart Wortley boldly told the Government they were an unscrupulous and dishonest lot, who juggled with the laws of the country, and shaped their policy on £ s. d., instead of on even-handed justice. And in the course of the debate it was stated that if mercantile firms conducted their business on this principle they would speedily find themselves in the dock. Readers will probably be in thorough agreement with this declaration.

Ethel Ayres Purdie.

Also from the same issue:

An Appeal to the King.

As a tax-resister on the ground that taxation and representation must go together, Miss Marie Lawson has made the following appeal to His Majesty the King:—

To the King’s Most Excellent Majesty, etc. The Humble Petition of Marie Lawson, of 5, Westbourne-square, London, showeth:—

That your petitioner, having been proceeded against by Your Majesty’s Attorney-General in the High Court of Justice with respect to the non-payment of Income Tax, humbly prays Your Majesty to stay the said proceedings in consideration of the circumstances hereunder set forth:—

  1. That the imposition of such tax is wrong and unjust in that it is an infringement of the principle that taxation and representation must go together, a principle which has been long recognised in that rule which prohibits the House of Lords, and an unrepresentative assembly, from initiating or amending Money Bills; and it is respectfully submitted that the same principle should operate to prevent the House of Commons, an assembly equally unrepresentative with regard to Your Majesty’s female subjects, from initiating or enforcing financial legislation affecting such subjects.
  2. That the redress of grievances has long been recognised as a condition to supplies, and that arbitrary taxation has been persistently and successfully resisted in the past, whether the arbitrary taxation levied by the King in his own person which in the Stuart period plunged this country into Civil War, or the arbitrary taxation levied by Parliament, in the name of the Crown, which caused the American revolution.
  3. That Your Petitioner, in common with large numbers of other women, has been driven to resistance by the goad that is furnished by the continued refusal of your Majesty’s government to grant to the women of Great Britain that measure of justice already enjoyed by their sisters in Your Majesty’s dominions beyond the seas.

And your petitioner will ever pray, &c.


The Vote

From the issue of The Vote:

Women’s Tax Resistance League.

The Women’s Tax Resistance League has decided to hold a protest meeting in Hyde-park at , to express indignation at the imprisonment of Mrs. Kate Harvey, who has for conscientious reasons refused to subscribe to the tyranny of unrepresentative government. The speakers will be Mrs. [Margaret] Kineton Parkes, Mr. H.W. Nevinson, and others.

Also from the same issue:

At Headquarters.

we are holding an Indignation meeting at Caxton Hall, the indignation expressed to be generally against the Government, non-representation, mis-representation and imprisonment of voteless women, and particularly against the sentence of two months’ imprisonment in the second division, which Mrs. Harvey is now serving in Holloway because of her refusal to comply with the regulations of the Insurance Act passed over the heads of women without consulting women. The speakers will be Mrs. [Charlotte] Despard, Mrs. Kineton Parkes (of the Women’s Tax Resistance League), Mrs. Mustard, and Mr. John Scurr. The chair will be taken by Miss Nina Boyle at . Admission is free, and there will be no reserved seats. This is the first of a series of political meetings to be held by the Women’s Freedom League during the Parliamentary recess.…

At a public meeting held in Market-place, Bromley, Kent, on , the following resolution was put and carried with one dissentient:— “This meeting expresses deep indignation at the imprisonment of Mrs. Harvey for non-payment of Imperial taxes, demands her immediate release, and further demands that the Government act in accordance with its own principles, and introduce a measure for Votes for Women without delay.”

Also from the same issue:

What We Omitted To Say.

Mrs. Kineton Parkes, Secretary of the Women’s Tax Resistance League, reminds us that Miss [Ethel] Sargant, the first woman to be appointed president of a section of the British Association, is a keen Suffragist, and has worked for the National Union for many years, being president of their Tunbridge Wells Branch. She is also a tax-resister, and had goods seized and sold by public auction in Cambridge this spring, and is sister to Mrs. [Mary] Sargant Florence, the well-known decorative artist, one of the founders of the Women’s Tax Resistance League.

Elsewhere in the same issue:

Edinburgh.

A splendid open-air meeting, to protest against Mrs. Harvey’s imprisonment, was held on at the Mound. We were fortunate in having in the chair Dr. Grace Cadell, who is herself at this moment a “concrete example” of the form of militancy for which Mrs. Harvey is suffering. Dr. Cadell’s inability to “appear personally” in court, as she is not a person, has been greatly appreciated locally, but fortunately it does not extend to Suffrage platforms!…


The Vote

From the issue of The Vote:

Mrs. [Kate] Harvey’s Imprisonment.

Mrs. Harvey was released from Holloway on morning in a very bad condition of health, her imprisonment having had a serious effect on her constitution. She was met at the prison gates by Mrs. [Charlotte] Despard, Miss Harvey, and Miss Watson, and taken to Brackenhill, where she will be nursed back to health. The refusal of the Home Secretary to allow the attendance of a homœpathic doctor aroused great indignation at Bromley, and some women residents, deeply interested in her person as well as in her protest, paid the smaller fine to secure her release before actual injury should have occurred. Mrs. Harvey has served her sentence for the Insurance Act resistance, and the remaining term of imprisonment would have been in respect of the gardener’s license.

Also in that issue are a letter Harvey sent from prison to her comrades and some of the correspondence concerning her struggle to get her preferred variety of medical treatment while behind bars, and a report on an “Indignation Meeting” that includes the following:

Mrs. [Margaret] Kineton Parkes next addressed the meeting. In the first place she compared the sentences passed on persons who resisted taxation from conscientious convictions with those who resisted from selfish or dishonest motives, showing very forcibly that in the eyes of the Government the former were more worthy of contempt than the latter. Secondly, she condemned the incompetence of the officials who administered the law showing the ridiculous and dilatory methods in which the proceedings against tax-resisters were carried through, often being allowed to extend over months, and in many instances eventually dropped. Finally Mrs. Parkes drew attention to the policy followed previously in the cases of Miss [Clemence] Housman and Mr. [Mark] Wilks, as well as that of Mrs. Harvey, of waiting until Parliament was prorogued before making any attempt to bring such cases to an end, and carry out the sentences imposed. Of course, it was quite easy to see the reason for this policy. Had Mrs. Harvey’s imprisonment been effected while the House was sitting, numerous friends drawn from all parties would have been asking awkward and unpleasant questions.

More Indignation Meetings.

The usual meeting was held last week by the Women’s Tax Resistance League, in Bromley Market-square, to protest against the imprisonment of Mrs. Harvey. The chair was taken by Mrs. Beaumont Thomas, and the speakers were Mrs. Despard and Mrs. Kineton Parkes.

Mrs. Despard emphasized Mrs. Harvey’s care for neglected children, even to taking them to her home for weeks together. This, she said, was the kind of woman on whom the Government passed vindictively heavy sentences. Mrs. Kineton Parkes also pointed out the peculiar hardships of the case. At the close of the meeting the following resolutions was unanimously carried:— “That this meeting protests against the sentences passed on Mrs. Harvey, and demands equal treatment under the law for men and women.”

A large and enthusiastic mass meeting was held by the League in Hyde Park on afternoon to protest against the injustice of Mrs. Harvey’s imprisonment. The speakers were Mrs. Despard and Mr. H.W. Nevinson, and the chair was taken by Mrs. Kineton Parkes. At the close of the meeting the resolution was passed unanimously followed by prolonged cheering and applause, and the crowd manifested a great interest in this case and remained for more than half an hour to have their questions answered.

Pertinent Questions to Mr. McKenna.

The following letter has been sent by Mrs. Kineton Parkes, Organising Secretary of the Women’s Tax Resistance League:—

To the Right Honourable R. McKenna, M.P.,
Home Office, S.W.
.

Sir,— I am writing again on behalf of the Committee of this League with regard to the imprisonment of Mrs. Harvey. I find that an urgent letter was sent to you about this matter on , setting forth the facts of the case in detail, and that though acknowledged by your secretary, no reply of any kind had been received.

Would you kindly see that a definite answer is at once sent to the following questions, either by yourself or whoever is acting at the Home Office during your absence?:—

  1. Are you aware that one of the two months’ imprisonment to which Mrs. Harvey was sentenced is for non-payment of the license for her manservant?
    If so, can you explain why Mrs. Harvey has been treated differently from other members of this League who for the same conscientious reasons have refused to pay licenses?
  2. Can you explain why Mrs. Harvey is sentenced to a term of imprisonment in the second division instead of being placed in the first division, as Miss Housman was, who also refused to pay taxes?
  3. Will you explain why the Insurance Commissioners were allowed to make a claim for special costs of two guineas in Mrs. Harvey’s case? Such costs have never been claimed before from man or woman, and Mrs. Harvey’s court fees were already far in excess of the usual costs, viz. £4 10s. Will you explain why the Bench was allowed to grant this unusual claim?
  4. Can you explain why, if Mrs. Harvey’s imprisonment is a just one, she was not arrested immediately she refused to pay her fine instead of waiting until Parliament was prorogued, when no questions could be asked in the House of Commons by Members of Parliament about the injustice of the case?

Also in the same issue were reports from local branches, including the following:

Provinces. — Burnage.

At our last meeting Miss [Mary?] Trott addressed the members of the Branch, appealing to all to help in every possible way to secure the release of Mrs. K. Harvey and to work harder for the suffrage cause…

Manchester.

An interesting Branch meeting was held on , at which Miss Trott, from London, appealed on behalf of Mrs. Harvey. Printed post-cards protesting against the vindictive sentence passed upon her are now ready for signature, and may be obtained at the office.…


The Vote

From the issue of The Vote:

Mrs. [Kate] Harvey’s Imprisonment.

Message From Mrs. Harvey.

Comrades,— I planned a very different first week out of Holloway, but I reckoned without the Governor! And it is a bitter disappointment to be unable to gather up the threads of my life more rapidly; I want, more than I can express, to be working with you again.

The fight, however, is going on, and will go on, until we have done everything in our power to force some logic and common-sense into the rules and regulations of the Home Office; at present they are singularly deficient in both.

Lying here I have learned the history of the last month. I am overwhelmed with the thought of all you have done, and hope before long to have the privilege of showing my keen appreciation of your strenuous efforts and of thanking you for your personal sympathy. Meanwhile, I am trying to let patience have her perfect work, so that all the sooner I may be able to attack arrears of work. ―Yours, as ever,

K. Harvey.

The Government’s Vindictiveness.

The Women’s Freedom League and the Women’s Tax Resistance League have endeavoured ever since the prosecution of Mrs. Harvey to demonstrate the vindictiveness of the Government’s pursuit of that lady; and if further evidence of it were required it would be found in the treatment she has received at the hands of the Governor of Holloway and the Home Office.

Owing to the shameful dampness of her cell — a hospital cell! — after the daily scrubbing, Mrs. Harvey contracted a rheumatic chill at the beginning of the week before her release. Application was at once made to the Governor and the Home Office for the services of a homeopathic doctor, Mrs. Harvey being accustomed to that form of medical treatment. It may be of interest to know that when a similar request was made recently, on behalf of Miss Forbes Robertson [another suffragette, arrested for window-smashing], it was not only granted without delay, but her own medical adviser was brought from St. Leonards at the Government’s expense. In the case of Mrs. Harvey the request was curtly and insultingly refused.

The Governor’s Idea of Her “Satisfactory Condition.”

Had Mrs. Harvey received the necessary treatment at the time she applied for it, there is little doubt that the indisposition would have proved a slight one. In consequence of the attitude of the authorities, and the distress of mind occasioned by it to a woman of frail constitution, her condition changed gravely for the worse, and for several days was very serious, the indisposition having developed into gastric catarrh. Mrs. Harvey suffered great pain, was completely helpless, and her temperature rose. In two days she lost a stone in weight, and her appearance even after much improvement had taken place was a great shock to her solicitor, who was allowed to visit her later on. But in reply to a telegram from her daughter (the greatest anxiety being felt owing to the refusal to allow the attendance of a homeopathic medical adviser), the Governor had the assurance to reply that the prisoner’s condition was “satisfactory.”

…It would almost seem as if prison authorities considered a dangerous illness to be the “satisfactory” state for prisoners who suffer for principle and not for crime.

When Mrs. Harvey requested that a renewed petition be forwarded to the Home Office on this question of medical attendance, the Governor informed her that this could not be done until the result — i.e., the acceptance or refusal — of a prior petition (to be allowed to see her solicitor) was settled. Almost immediately after he had made this excuse for delay, the wardresses wished to prepare Mrs. Harvey for the solicitor’s visit! The object of the Governor’s behaviour, in pretending he did not know of the result of the prior petition when he had already instructed the staff in that result, was to postpone further petitioning until the week-end, and thus to manufacture still more delay.

Such petty meanness and falsehood for no purpose, save more completely to annoy and distress a sick and helpless woman, would be contemptible in a porter or a warder. What is it, then, in the Governor of a Government institution? It reflects beyond doubt the official attitude towards those who are not deemed powerful enough to retaliate.

Solitary Confinement — Solitary Exercise.

Another convenient method of torture was provided by the fact that Mrs. Harvey suffers painfully from deafness. No sound penetrated her cell, nor was she allowed to have her cell-door open, although in the hospital such a privilege is frequently permitted to the sick or afflicted. Rule 243a, specially devised to give privileges to those whose lack of “moral turpitude” entitles them to come under it, became, in her case, an instrument of torture. It guarantees Suffrage prisoners against association with criminals, and allows them to exercise together: but as the only Suffrage prisoners were hunger-striking, and that entails solitary confinement, Mrs. Harvey was not allowed to see them. Her request that she might be allowed to be in the ward with the women and babies was refused. She was exercised alone, as well as locked up alone, in utter silence as well as solitude for the entire month — a refinement of cruelty, we venture to say, which reflects little credit on the gentlemen who indulged in it, or the system which allows it.

We believe these facts speak for themselves, and have only to be placed before the public to secure their condemnation. We maintain that prisoners have as clear a claim to the special form of medical treatment, as they have to the special form of religious ministration in which they believe and in which they feel secure.

There are a few other mentions of the Harvey case scattered around in the same issue, mostly examples of how it served as a rallying cry at various suffrage meetings.


The Vote

From the issue of The Vote:

Victims of Justice!

Our hon. treasurer is still at large, and members of Headquarters’ office, and those who kindly volunteer to help with the arduous duties wrestled with there, still have the pleasure of seeing Dr. [Elizabeth] Knight coming and going as usual, in perfect unconcern. The sentence of “seven days” has neither ruffled her serenity nor interfered with the even tenor of her way; and the discharge of her term appears to have receded into the dim and distant future. In this connection we may recall to the minds of our members that the threat of immediate arrest levelled at Mrs. [Charlotte] Despard some two years ago, for non-payment of taxes, has not yet been carried out! Mrs. [Kate] Harvey’s barricade against the tax-collector also remains unbroken, and has in no way hampered her magnificent energy on behalf of the International Suffrage Fair.

Another article from the same issue:

The Organiser: An Impression

Probably not one of our keenest observers would, on a casual acquaintance with Mrs. Kate Harvey, discern a fraction of the capacity for organisation and business-like execution possessed by this unassuming woman. Even after many years’ personal knowledge of her and of her generous support of our League in so many ways, this splendid characteristic came as a revelation to me when I called at her residence in Bromley the other day.

The house itself has been in a state of siege against the tax collector for some months past, the windows bearing placards of the Tax Resistance League. Entrance, therefore, was not too easy, even for a comrade. The locked gates and the silence of the surrounding grounds gave an appearance of inertia, but what a contrast when once admission was gained! The whole house, which is a large one, seemed to have been converted into a warehouse and factory combined. Here was the great clearing house on which the success of our Fair depends.…

Also from the same issue:

Suffragists will rally in force to greet Mr. Mark Wilks and his wife, Dr. Elizabeth Wilks, at the reception, organised in their honour by the Tax Resistance League, to take place at the Caxton Hall, on The sympathy of teachers with Mr. Wilks’ protest and imprisonment is shown by the fact that the chair will be taken by Mr. R. Cholmeley, Headmaster, Owen’s School, Islington, N. For particulars see page 30.

Women’s Tax Resistance League. A reception will be given at Caxton Hall, Westminster, on Monday, November 11th, at 8 p.m., to Dr. Elizabeth and Mr. Mark Wilks. Chairman - Mr. R. Cholmeley, Head Master, Owen’s School, Islington. During the evening short speeches will be made by - Mr. George Lansbury, M.P., Dr. Elizabeth Wilks, Mrs. Despard, Mr. Mark Wilks, Mr. Pethick Lawrence. Tickets (price 2s. each, including refreshments) may be obtained from all Suffrage Societies, and at the Offices of the Women’s Tax Resistance League, 10, Talbot House, St. Martin’s-lane.

Also from the same issue:

Mrs. [Ethel] Ayers Purdie’s splendid success at Sunderland, single-handed against the Board of Inland Revenue, will be given in detail next week. The Inland Revenue authorities, we understand, intend appealing to the High Court.

The goods of Mr. J.A. Hall, of “Glenamour,” on , Waterloo-park, Lancashire, were sold for the second time against distraint consequent on his refusal to pay income-tax on house property belonging to his wife. The goods were bought in by a friend for the amount of the tax and expenses.

Mrs. Hall, who attended the sale in the unavoidable absence of her husband, explained — by the courtesy of the auctioneer — to the large company of sympathisers present that this action was taken as the most practical and emphatic protest possible against the stupid and unjust action of the Revenue authorities who despite the fact of the Married Woman’s Property Act under which she herself is liable for her own debts, had forced the issue under the Income Tax Act of 1842. This Act, whilst making the husband liable for the payment of any tax on his wife’s own income, leaves him absolutely without any power to obtain from her any information with regard to her income if she declines to disclose it.

Mrs. Hall emphasised the absurdity and unfairness of such an enactment, and said it was matter for considerable surprise that, quite apart from the merits of the woman’s question, men had not bestirred themselves to force the Government to remedy this utterly impossible state of things and make women, if they could, pay this or any other tax whilst withholding from them the Parliamentary vote.


The Vote

From the issue of The Vote:

South of England. — Brighton and Hove.

Hon. Secretary: Miss [Mary] Hare, 8, San Remo, Hove

Members of the Freedom League in Brighton and Hove are taking interest in the Tax Resistance Meeting, to be held in the Hove Town Hall on Wednesday, Mrs. [Caroline] Fagan and Mrs. [Margaret] Kineton Parkes will speak, and Miss Hare will take the chair. It is hoped that there will be a good attendance, as all are welcome.

Also from the same issue:

The Women’s Tax Resistance League.

On , a crowd of Suffragists of all shades of opinion assembled at Hawking’s Sale Rooms, Lisson-grove, Marylebone, to support Dr. Frances Ede and Dr. Amy Sheppard, whose goods were to be sold by public auction for tax resistance. By the courtesy of the auctioneer, Mr. Hawking, speeches were allowed, and Dr. Ede emphasized her conscientious objection to supporting taxation without representation; she said that women like herself and her partner felt that they must make this logical and dignified protest, but as it caused very considerable inconvenience and sacrifice to professional women, she trusted that the grave injustice would speedily be remedied. Three cheers were given for the doctors, and a procession with banners marched to Marble Arch, where a brief meeting was held in Hyde Park, at which the usual resolution was passed unanimously.

On , Mrs. [Kate] Harvey, of “Brackenhill,” Highland-road, Bromley, Kent, gave a most successful drawing-room meeting to a new and appreciative audience. Mrs. Harvey, who is a loyal supporter of Tax Resistance and had a quantity of her household silver sold in , took this opportunity of placing before her friends and neighbours the many reasons which led her to take this action. Mr. Laurence Housman was the principal speaker, and gave an address of deep interest and instruction on Tax Resistance from a historical standpoint. Mrs. Louis Fagan presided, and made an eloquent appeal for sympathy and support for this phase of the Suffrage movement, and short speeches were also made by Mrs. [Anne] Cobden Sanderson and Mrs. Kineton Parkes. Sales are expected in Reading and Holborn during the coming week.


The Vote

From the issue of The Vote:

At It Again!

Nothing daunted, Mrs. Kate Harvey, of Bromley, has plunged into the fray again. In default of payment, the tax-collectors have once more broken the barricades at Brackenhill, and ear-marked goods for a forced sale. An ingenious plan of protection had been devised and carried out, and the King’s officers wrestled with the fortifications for two hours before an entry was effected by means of a battering-ram! The sale will take place on , and all friends and members who will give their support at the protest should hasten to send their names in to Headquarters. It is probable that the sale will be on the premises, as for some reason or other the authorities appear nervous about the prospect of a disturbance if the affair is held in a more public spot. As the protests of Mrs. Harvey are now recognised and appreciated at their true value by the people of Bromley, we have no difficulty in interpreting the nervousness as a fear that too great a demonstration of sympathy for the “offender” might make the task of the officials even more thankless than usual.

Also from the same issue:

Miss Lena Ashwell on Tax Resistance.

Miss Lena Ashwell addressed a crowded audience at the Suffrage Club, St. James’s, , under the auspices of the Women’s Tax Resistance League. Mrs. [Caroline] Louis Fagan presided. Miss Ashwell said that taxation was the thing on which men succeeded in getting the vote, yet women had been constantly told that they had nothing to do with taxation. With her peculiar charm she gave account of her interview with Mr. Lloyd George when, with other members of the League, she stated her position under the Income Tax Act. “I had heard that this most charming and unreliable of men had the power to convince you of his own point of view, whatever your previous attitude. I therefore took the precaution to write down all I meant to say.” But all that the Chancellor of the Exchequer could say when pressed for amendments of the law, was that ‘the Treasury would lose by it!’ ” Miss Ashwell showed how hardly the Insurance Act dealt with the domestic servants, but it revealed a mass of misery among women hitherto unsuspected. The Press accepted with callousness such facts as that a woman and child managed to live on 4s. a week. “Women,” she added, “must organise as never before!”

Also from the same issue:

Women’s Tax Resistance League.

On a drawing-room meeting was given at Harley-place by Dr. Handley Read and Dr. Constance Long, when Mr. Laurence Housman spoke on the necessity for Tax Resistance on the part of voteless women in order to make the Government realise the far-reaching spirit of revolt among all classes of women. Speeches were also made by Dr. Constance Long, Mrs. [Margaret] Kineton Parks, and Mr. Vernon Compton. On , Mrs. Skipwith, who lent her drawing-room in Montagu-square and presided over the meeting, said she had twice resisted her taxes and felt that the protests had been very valuable to the Cause. Miss Abadam was the speaker, and made a most earnest appeal to women to realise their enormous responsibility if they continued to subscribe money to the Government under existing conditions.

The December monthly meeting will be held on at the offices of the League, 10, Talbot House, 98, St. Martin’s-lane. Miss Winifred Holiday will preside, and members who have successfully evaded payment of taxation will give their experiences. Tea will be served at , and the meeting will begin at . Members are invited to bring friends.


The Vote

So, if you remember from a week or so ago, the tax authorities used a battering ram to break Kate Harvey’s barricade and seize her goods for taxes. A hell of a lot of good that did them. Look what happened when they tried to auction off the seized goods! From the issue of The Vote:

The Sale That Was Not a Sale.

After many months of barricade, “Brackenhill” was broken into by the tax-collecting authorities, and “in the King’s name” the doors were battered in and Mrs. [Kate] Harvey’s goods were seized to cover the amount of taxes which she refuses to pay so long as no woman in the land has a voice in controlling the expenditure of the country. The tax-collector wanted these goods to be disposed of peacefully, and therefore insisted that they should be sold on the premises and not in a public hall, as on a previous occasion. On morning a band of Suffragist men carried placards through the streets of Bromley, on which was the device, “I personally protest against the sale of a woman’s goods to pay taxes over which she has no control,” and long before , the time fixed for the sale, from North, South, East and West, people came streaming into the little town of Bromley, and made their way towards “Brackenhill.” Punctually at the tax-collector and his deputy mounted the table in the dining-room, and the former, more in sorrow than in anger, began to explain to the crowd assembled that this was a genuine sale! Mrs. Harvey at once protested against the sale taking place. Simply and solely because she was a woman, although she was a mother, a business woman, and a tax-payer, she had no voice in saying how the taxes collected from her should be spent. The tax collector suffered this speech in silence, but he could judge by the cheers it received that there were many ardent sympathisers with Mrs. Harvey in her protest. He tried to proceed, but one after another the men present loudly urged that no one there should bid for the goods. The tax-collector feebly said this wasn’t a political meeting, but a genuine sale! “One penny for your goods then!” was the derisive answer. “One penny — one penny!” was the continued cry from both inside and outside “Brackenhill.” Then men protested that the tax-collector was not a genuine auctioneer; he had no hammer, no list of goods to be sold was hung up in the room. There was no catalogue, nothing to show bidders what was to be sold and what wasn’t. The men also objected to the presence of the tax-collector’s deputy. “Tell him to get down!” they shouted. “The sale shan’t proceed till he does,” they yelled. “Get down! Get down:” they sang. But the tax-collector felt safer by the support of this deputy. “He’s afraid of his own clerk,” they jeered. Again the tax-collector asked for bids. “One penny! One penny!” was the deafening response. The din increased every moment and pandemonium reigned supreme. During a temporary lull the tax-collector said a sideboard had been sold for nine guineas. Angry cries from angry men greeted this announcement. “Illegal sale!” “He shan’t take it home!” “The whole thing’s illegal!” “You shan’t sell anything else!” and The Daily Herald Leaguers, members of the Men’s Political Union, and of other men’s societies, proceeded to make more noise than twenty brass bands. Darkness was quickly settling in; the tax-collector looked helpless, and his deputy smiled wearily. “Talk about a comic opera — it’s better than Gilbert and Sullivan could manage,” roared an enthusiast. “My word, you look sick, guv’nor! Give it up, man!” Then everyone shouted against the other until the tax-collector said he closed the sale, remarking plaintively that he had lost £7 over the job! Ironical cheers greeted this news, with “Serve you right for stealing a woman’s goods!” He turned his back on his tormentors, and sat down in a chair on the table to think things over. The protesters sat on the sideboard informing all and sundry that if anyone wanted to take away the sideboard he should take them with it! With the exit of the tax-collector, his deputy and the bailiff, things gradually grew quieter, and later on Mrs. Harvey entertained her supporters to tea at the Bell Hotel. But the curious thing is, a man paid nine guineas for the sideboard to the tax-collector. Mrs. Harvey owed him more than £17, and Mrs. Harvey is still in possession of the sideboard!

In the Market-square in the evening Miss Boyle presided at a large and orderly meeting at which Mr. Mark Wilkes, Mr. Bell, Mr. Webber, Mr. Steer, and Mr. Jouning spoke. The Tax Resistance banners mingled with those of the Women’s Freedom League, and the meeting was the event of evening at Bromley.

At the instigation of Mr. Webber enthusiastic cheers were given for Mrs. Harvey and the Cause, and Mrs. [Charlotte] Despard, responding to an insistent call, wound up the meeting with a short speech.

Also from the same issue:

Women’s Tax Resistance League

Excellent Meeting at Hastings.

At the Grand Concert Hall, Hastings, on night a public meeting was held under the auspices of the Women’s Tax Resistance League, which created immense interest in the town owing to the recent decision by Judge Mackarness in favour of the National Union of Women’s Suffrage Societies against the Mayor and Corporation of Hastings. It will be remembered that owing to the Anti-Suffrage riots on , the authorities prohibited the protest meeting to be held that night, and it was the same mob which attacked the members of the National Union a few days later.

The postponed meeting of the Women’s Tax Resistance League was held night, and in the unavoidable absence of the Countess Brassey the chair was taken by Lady Isabel Hampden Margesson, a direct ascendant of John Hampden.

Lady Isabel, in her opening speech, fully vindicated the action of her historic ancestor, and illustrated by her well-chosen words and clearly expressed sentiments, that she is equally prepared to resist injustice and expose bad government.

Mr Laurence Housman, in a brilliant political speech, traced the constitutional history of Tax Resistance from Magna Charta to the present day, proving that only through refusing to submit to imposition have all great reforms been won.

Mrs. [Margaret] Kineton Parkes, who was the other speaker, accused the Government of unconstitutional action in demanding taxation from a large section of the community from whom they withheld representation. She also gave the moral reasons why women should demand the vote, and why they should also unite in protesting by the time honoured way of Tax Resistance against its continual denial.

At the close of the meeting the following resolution was carried with one dissentient:—

That this meeting is of opinion that women are justified in refusing to pay all Imperial taxes until they are granted the same control over national expenditure as male taxpayers possess.

It is satisfactory to know that there was adequate police protection. It is stated on good authority that the Chief Constable was himself in attendance at this meeting, together with seventy members of the Force, and as many of these men were taken from night duty it caused the authorities a good deal of extra expense. This police protection would have been more to the point if it had been in evidence in the streets of Hastings on .

On , Mrs. Kineton Parkes spoke at Bristol under the auspices of the New Constitutional Society, and on Wednesday, at Cardiff, under the Women’s Social and Political Union.

No Vote, No Dog License.

At the Assize Court, Kingston-on-Thames, on , Miss Isabelle Stewart, B.Sc., was summoned for non-payment of her dog license. Defendant did not appear, but it was explained that she had declined to pay the tax on conscientious grounds. As a suffragist she believed that it was unjust to tax women while they were unrepresented in Parliament. She was accordingly fined £2 inclusive, and [as] it was stated that she would not pay a fine she considered unjust, distraint was ordered to be levied.

A number of sympathisers were in the Court, including Princess Sophia Duleep Singh, who is refusing to pay the licences on her eight dogs. A meeting was held by the Coronation Stone in the Market Square. Miss M. Lawrence presided, pointing out that had Miss Stewart been a man she would have had two votes; as a woman she had none. Mrs. [Myra Eleanor] Sadd Brown then addressed the crowd. She commented on the treachery of a Government that had gone back on its principle of no taxation without representation and on the different forms of treatment meted out to Sir Edward Carson, Jim Larkin, and the Suffragists respectively. The crowd throughout was sympathetic, and at the end of the meeting swarmed round the speaker and argued in an amicable way with her.

Mrs. Harvey’s Thanks.

The Women’s Tax Resistance League has received a very charming letter of thanks from Mrs. Harvey for the bouquet presented to her by Miss Clemence Housman on behalf of the League at the Caxton Hall Meeting on .


The Vote

From the issue of The Vote:

Rally in Force!

After eight months of masterly inactivity, during which time Mrs. [Kate] Harvey’s locked gates, bolted doors, and defiant posters, “No Vote — No Tax!” have preached at Brackenhill, Bromley, their practical lesson to all passers-by of the injustice of taxation without representation suffered by women at the hands of a Liberal Government, the authorities at Bromley evidently endeavoured to give Mrs. Harvey a birthday surprise. That they were just one day too soon was a mere masculine blunder. On , after she had left Brackenhill for town, the attack on the barricades was successfully made with files and crowbars, and the “Dauntless Three,” the tax-collector, the bailiff, and a policeman found themselves in possession, representing the majesty of the law of the land, which takes women’s money without consent, and thinks that all is well. We congratulate our good friend on the long fight she has made, and especially that, in the midst of the inconveniences of barricades, she carried on her magnus opus of the organisation of the International Suffrage Fair. Members — particularly those who live in or near London — have now an opportunity of showing their gratitude to Mrs. Harvey in a way which she will deeply appreciate. Let them rally in force at Brackenhill on the day of the sale and demonstrate the strong support which is behind our brave tax-resister. It is injustice which turns women into rebels; for such earnest workers as Mrs. Harvey and Mrs. [Isabel] Tippett, who made a spirited protest at Stowmarket on , recognised by the State as citizens, are ready to render the help of which the State stands so badly in need, but is too prejudiced to make possible. We trust that Mrs. Harvey’s eight months’ protest will be the last that she will be required to make, but we know that she, with the great army of rebel women, will resist until votes for women become a reality, and, as citizens, women taxpayers have a right to call the tune for which they have long paid the piper. Information will be obtainable at Headquarters as soon as the date of the sale is fixed.

Also from the same issue:

Tax Resistance.

The Bromley Barricade Broken.

After being barricaded since , an entrance was forced into Mrs. Harvey’s home, Brackenhill, Bromley, on , by Mr. Croome, a bailiff, bearing a distress warrant, and accompanied by a tax-collector and a policeman. Mrs. Harvey had left home for town shortly before the arrival of the three men, who filed the chain on the garden gate and used a crowbar to force the back door, as the servants, acting on Mrs. Harvey’s instructions, refused to open it. Distraint was levied on the dining-room furniture. The date of the sale is not yet known, but later in the week Headquarters will be able to supply information. London members, and others in London on a visit, are urged to make a special effort to attend in force to support Mrs. Harvey in her splendid protest against taxation without representation.

Mrs. Tippett’s Protest at Stowmarket.

The Court, police, and general inhabitants of Stowmarket, on , had an exciting and vigorous incident of an unusual character. The principal case in the police court was the summons against our esteemed fellow member of the N.E.C., Mrs. Isabel Tippett, for non-payment of a dog tax. The Court was crowded with men and women, including Mrs. [Lila] Pratt, secretary of the Ipswich Branch, and Mrs. Foster, secretary of the Woolpit Group of the W.F.L. When the other cases had been disposed of, Mrs. Tippett was called. The gentlemen on the bench appeared much more nervous than the defendant, who promptly pleaded “Not guilty.”

After asking permission from the magistrates, who were too perturbed to offer any opposition save an occasional feeble interjection, Mrs. Tippett proceeded to call their attention to the delay in any action being taken, and that the whole case was grossly illegal, as women were not persons in the legal interpretation of the term. On this legal point, she called Miss Anna Munro as witness for the defence. Miss Munro cited the Scottish Graduates’ Test case, carried eventually to the House of Lords, where, with all the might of the greatest judicial court in Great Britain, it was upheld that women were not persons.

The clerk replied that sometimes women were persons and sometimes not, but in the matter of default of payment of a dog tax, magistrates and clerk unanimously decided, after due consultation, that Mrs. Tippett was a person. Mrs. Tippett then made a few further remarks, but was interrupted by the chairman, who said that women’s suffrage must not be dragged into it; whereupon Miss Munro reminded him that he had transgressed, and not the suffragettes, on this occasion. The Bench then retired to consider their verdict. The chairman, Mr. Prettyman, announced that the defendant had been found guilty, the penalty 10s. and costs. Mrs. Tippett thereupon, announced that she would not pay, and had no goods which could be distrained, and mildly suggested that they should commit her to prison in default. This plan, however, they refused to entertain, and proclaimed the court closed.

A protest meeting, with banners and placards, “No Vote, No Tax,” was held shortly afterwards in the Market Square. Miss Munro presided over an increasing and interested audience, which received Mrs. Tippett most cordially as she gave an eloquent and forceful explanation of the protest, the necessity for such action and of the policy of the Women’s Freedom League. Miss Munro followed, and replied to a considerable fire of questions at the close of the meeting. There is no doubt that protests such as this up and down the country create a deep impression, and bring home our message to the average elector in a truly forcible fashion.

Anna Munro.

Also from the same issue:

Women’s Tax Resistance League.

On , Mrs. [Adeline] Cecil Chapman will have goods sold for tax resistance at the Broadway Auction Rooms, Walham green Station, at A joint meeting of protest of the Women’s Tax Resistance League and the New Constitutional Society for Woman’s Suffrage will be held at Kelveden Hall, Fulham-road, opposite Parson’s-green-lane, at Speakers: Mrs. Cecil Chapman, Mrs. [Anne] Cobden Sanderson, Mrs. [Myra Eleanor] Sadd Brown, Mr. J. Malcolm Mitchell, and others. Friends are invited to join the procession, which forms up at , at Kelveden Hall, and marches to the Auction Rooms.


The Vote

From the issue of The Vote:

Mrs. [Kate] Harvey’s Tax Resistance.

Mrs. Harvey sends through The Vote the following message of thanks to all who were present at her sale. Our readers will be interested in the sequel:—

To the Editor of The Vote.

Dear Madam, — As it was impossible for me personally to speak to everyone who came to my sale on , will you allow me to express my heartfelt thanks to them through the medium of your paper?

I have, after due consideration, sent the following letter to the Surveyor of Taxes. This time I have allowed the authorities to score “partial success” their next attempt will be “dead failure.” — Yours faithfully.

K. Harvey.

To the Surveyor of Taxes, Bromley.

Sir, — With reference to the sale of my goods here on , in consequence of distraint for non-payment of Inhabited House Duty: there is a question as to the legality of the sale, but I have to-day told the tax-collector that the buyer shall be allowed to remove his purchase. I wish you clearly to understand that, although I can give no definite reason at the moment, I still feel grave doubts concerning the sale and shall make it my business to obtain clear knowledge upon this point and also to learn why my house was broken into and my property destroyed with such unnecessary violence.

I believe the tax-collector has to bear all losses, and I think he has suffered enough for this time. — I am, yours truly,

K. Harvey.

A Message with a Meaning.

Mrs. Harvey writes further on :— “I have just received the first demand note for this year’s taxes. I have torn it up, put it in the envelope in which it came, and re-posted it to the Tax Collector. I suppose it is now reposing in his rubbish basket.”

Protest by London Graduates.

We publish with pleasure the following letter of protest against Mrs. Harvey’s treatment in prison, and warmly thank the seventy signatories for the practical step they have taken:—

4, Brandon House, Mortimer-street, W.
.

To the Editor of The Vote.

Madam, — I beg to forward for publication the following extracts from a letter addressed to the Home Secretary, relating to the imprisonment in Holloway, in , of Mrs. Katherine Harvey, the well-known suffragists of Brackenhill, Bromley, Kent, who was sentenced to two months’ imprisonment by the Bromley magistrates for resistance of the license and insurance of her manservant, David Asquith. The cell in which Mrs. Harvey was confined was maintained in so damp a condition that her health was seriously affected.

The letter is signed by more than seventy graduates of the University of London, and is accompanied by an affidavit made by Mrs. Harvey and a certificate from her medical man.

Among the signatories are the following:— Dr. L. Garrett Anderson, Professor W.M. Bayliss, F.R.S., Dr. F.F. Blackman, F.R.S., Sir Edward Busk, Lady Busk, Dr. R.W. Chambers, Dr. Alice M. Corthorn, Mr. Gerald Gould, Professor W.D. Halliburton, F.R.S., Mr. P.J. Hartog, Sir Victor Horsley, F.R.S., Mrs. Scharlieb, M.D., Rev. J.H. Shakespeare Dr. Barbara Tchaykovsky, Dr. Florence Willey. — I am, yours faithfully,

Frances Wood.

Extracts from the Letter to the Right Hon. Reginald McKenna, M.P.

We submit to you that to maintain a cell in so permanently wet a condition that the prisoner contracts rheumatism and gastric catarrh is to inflict additional suffering not contemplated by law. The case is one for prompt and impartial inquiry, and we trust that you will order such inquiry to be made and the results of that inquiry to be made public.

Our plea is made not only on behalf of Mrs. Harvey but of all prisoners alike, in the name of common humanity and justice.

Also from the same issue:

Women’s Tax Resistance League.

Drawing-room meetings were held on , the hostesses being Mrs. Webb, of West-hill, Sydenham, and Miss K. Balfour, Victoria-road, Kensington, and Mrs. [Margaret] Kineton Parkes spoke on both occasions. On Mrs. Kineton Parkes spoke at Southampton, under the auspices of the National Union of Women Suffrage Societies. On also the monthly meeting was held at the League’s Offices. Miss Winifred Holiday presided, and members gave their experiences of tax evasion.


The Vote

From the issue of The Vote:

Mrs. Harvey’s Sale.

Few places could seem so unpropitious as a field for Suffrage propaganda as Bromley, in spite of the constant presence of a Suffragist of the calibre of Mrs. [Kate] Harvey; yet, strange to say, the outcome of her protest meeting on Monday was more than gratifying, and the event must be chronicled as an unmitigated success. By the skilful handling of Miss Munro, a dense crowd which threatened disorder settled down to listen in patience to four speeches of more than average excellence; and when at the close three cheers were raised for Mrs. Harvey, there was a definite show of goodwill and appreciation of the attitude and view which inspired the protest.

From early in the day Mrs. Huntsman and a noble band of sandwich-women had paraded the town announcing the sale and distributing leaflets. In the afternoon a contingent of the Tax Resistance League arrived with the John Hampden banner and the brown and black pennons and flags. These marched through the town and market square before entering the hall in which the sale and meeting were to be held, and which was decorated with the flags and colours of the Women’s Freedom League. Mr. Croome, the King’s officer, conducted the sale in person, the goods sold being a quantity of table silver, a silver toilette set, and one or two other articles. The prices fetched were trifling, Mrs. Harvey desiring that no one should buy the goods in for her. Much hostility was displayed throughout the proceedings; and several Freedom Leaguers were of opinion that it was long since so much unpleasantness had been experienced as during the day’s campaign.

When the Inland Revenue vacated the rostrum and Miss [Anna] Munro took the chair, an ugly spirit appeared to possess the meeting for a few brief moments; but it was charmed away by the chairman’s tact and firmness, and an excellent and most courteous hearing was given to all the speakers — melting, towards the end, into real sympathy.

The first speech was from Mrs. [Charlotte] Despard, in her most spirited style, winning a hearty meed of applause; and she was followed by Mrs. [Margaret] Kineton Parkes, who has an admirable “way” with a crowd. Miss [C. Nina] Boyle then spoke, provoking much amused laughter; and the last speaker, Miss Hicks, closed the “case for the defence” with a well-pointed and finely-balanced argument. After that came questions, which Miss Munro dealt with in her usual adroit manner. The audience departed well satisfied and good-humoured, and several new members were won.

Tea was served at Brackenhill after the meeting, a party of ten having been entertained to lunch earlier in the day by Mrs. Clarkson Swann.

In the forenoon Mrs. Harvey and some of her friends, including Mrs. Snow, Mrs. Fisher, Miss Boyle, Mrs. Kineton Parkes, Mrs. Clarkson-Swann, and some members of Mrs. Harvey’s household held rendezvouz at the local Sessions Court to hear the case against Mrs. Harvey in respect of not paying a tax on her gardener. As when Dr. [Elizabeth] Knight was summoned, the representative of the London County Council brought his case into court in the most slovenly, scandalous fashion — these cases furnishing a lurid light on the way the liberties of the public are held cheap by careless authorities. A spirited defence, which made the cocksure representative aforesaid look extremely foolish, was put up by Mrs. Harvey’s counsel; the verdict of the court being 30s. fine, and costs. Mrs. Harvey declared she would not pay fine or costs, and the ultimate verdict was “distraint or seven days” — in the second division.

Among those who were at Bromley for the protest were Mrs. [Anne] Cobden Sanderson, Mrs. Huntsman, Mrs. Kux, Mrs. Macpherson, Mrs. Smith, Miss F[lorence]. A. Underwood, Miss Howard, Miss Rowell, Mrs. Thomas, Mrs. [Emily] Juson Kerr, Miss Barrow, and Miss Taylor.

Also from the same issue:

Tax Resistance.

In pursuance of our policy of tax-resistance, the Women’s Freedom League has decided to resist the Insurance Act on the ground that we refuse to acquiesce in any legislation which controls the resources of women without the consent of women. We are now threatened with prosecution by the Insurance Commissioners, but it remains to be seen whether the latter will make good their case.


John Leighton’s cartoon

Government Methods Applied to Business:
Lady Customer: “I wish to see some dress materials to choose from.”
Shopkeeper: “Excuse me, madam. We do not permit our lady customers to ‘choose.’ You pay the bill — we supply the goods we think best for you.”

The Vote

From the issue of The Vote comes this charming parable:

A Ridiculous Story.

As the man entered the shop the tailor stepped forward and asked:

“How can I serve you, sir?”

“I want a good travelling suit; that is just the thing,” said the man as he pointed to a roll of cloth lying near, and one felt he had chosen something eminently serviceable; “what price would it be?”

“Four guineas, cash down,” replied the tailor.

The man paid the money; then the tailor deliberately folded up the cloth, put it away, took down another roll that was pre-eminently unsatisfactory and spread it out before the man.

“You have paid for a suit,” said the tailor, calmly, “and this is the suit I intend you to have for your money.”

The man was so astonished he could hardly stammer out, “But I do not want that cloth, it will not do at all!”

“Don’t worry,” said the tailor. “I am doing the very best I can for you.”

“But your best is not my best,” argued the man.

“Nevertheless you must be satisfied,” said the tailor.

By this time astonishment had given place to annoyance.

“I have paid for the suit, therefore I will choose the material,” retorted the man hotly.

“You are not capable,” said the tailor, “you would injure my reputation if I allowed you to choose.”

Thinking the tailor must be mad, the man, with great patience, tried to make him more reasonable, for the suit was wanted badly, and there was nowhere else to go. But the tailor turned a deaf ear to every persuasion and so persistently reiterated his cry of incapability that at last the man got angry and said:

“If you refuse to let me choose, I shall refuse to pay.”

Thereupon the tailor got angry and declared he would stick to the money whatever happened.

Naturally the man cried out against this injustice, and made every effort to obtain that which was his by right, whereupon the tailor made such a hullabaloo that the police rushed in and marched off to prison — the man!

Ridiculous? Of course it is.

Impossible? Oh, dear me, no; this sort of thing happens daily.

How? Those who have been at Mrs. [Kate] Harvey’s Tax Resistance Sales at Brackenhill, Bromley, and many others in all parts of the country at which women prefer the “spoiling of their goods” to paying for a Government they may not chose, have received practical answers to such a question. The situation as it affects women who are asked to pay and look pleasant, is admirably set forth in Mr. John Leighton’s telling cartoon on our front page. When it touches men it becomes “intolerable.”

Also from the same issue:

The Women’s Tax Resistance League Announces a Debate on the Insurance Act

Just or Unjust? — The much-discussed Insurance Act is to be yet more discussed, and a most interesting evening is assured on , when the Women’s Tax Resistance League will hold a debate on the subject at the Caxton Hall at Miss Margaret Douglas will maintain that the act is undemocratic and presses unjustly and heavily upon women; Sir Victor Horsley will oppose, and Sir Edward Busk will preside. The Tax Resistance League has arranged many stimulating gatherings, and the coming one will justify its well-earned reputation.


It’s been a while since I’ve dug into the archives to hunt for information on how tax resistance was used in the British Women’s Suffrage Movement.

Here is a very early example, as reported by the Buffalo (New York) Express on :

A London Woman Wants the Franchise and Refuses to Pay Taxes

,  — Miss Muller [Henrietta Müller, I think —♇], a member of the London School Board for the Lambeth District, is the first woman in England to pose as a martyr in the cause of woman suffrage. She has undertaken in her own person to prove her devotion to the principle “No taxation without representation.” Miss Muller is a leader of the Woman Suffragists, and was one of the first to propose, during the pendency of Mr. Woodall’s amendments to the Franchise bill, that women throughout the kingdom should form societies to resist the payment of taxes until the franchise should be extended to women householders. When Mr. Woodall’s amendment was so overwhelmingly defeated in the House of Commons the ardor of the ladies perceptibly cooled, and but little has lately been heard of the proposed tax-resistance societies and defense fund. Miss Muller, however, never wavered, and when the rate collector made his rounds this year she promptly and absolutely refused to pay a farthing for taxes upon her house. This is situated in the fashionable precincts of Cadogan Square. The collector argues and implored in vain, and finally distrained a portion of the furniture in Miss Muller’s residence in satisfaction of the levy.

was set for the execution of the writ, and Miss Muller, far from relenting to save her property, publicly advertised the date of the seizure, and invited the women of England to come and witness the disgraceful spectacle of a woman being robbed by the minions of the law because she dared to ask for a voice in the disposition of her taxation. The invitation was accepted by hundreds of well-dressed but excited and indignant women, who crowded into Cadogan Square and nearly mobbed the bailiffs while they were removing the lares and penates from the Muller residence. An indignation meeting was afterward held in Miss Muller’s drawing-rooms and many bitter and vehement denunciations of the tyranny and injustice of the law were indulged in.

Miss Muller was visited by a Cable News correspondent, and was found to be full of fight and determination to continue in her resistance. She is a small and slender but sinewy woman of about forty-five, and gives one the impression of a veritable volcano of temper and pluck. She sadly bewailed the seizure by the minions of the law of her favorite belongings, and said that the wretches had purposely picked out those articles which were most cherished by her on account of their associations and overlooked others of greater value. “But,” she added, “they did not collect the rates, and they never will if they rob me of every stick of my furniture and pull the doors and windows out of my house. I shall continue this fight if I am the only woman left in England to do so, but I hope and believe that thousands of English women will be found brave enough to follow my example.”

A paragraph of unsigned editorial commentary accompanied that piece:

The Smith sisters [Abby & Julia] of Glastonbury, Ct., who struggled so hard for the principle of “no taxation without representation,” now have an imitator in England. The Smith sisters regularly refused to pay their taxes because they could not vote, and as regularly saw their cows sold by the tax collector, they protesting but bidding them in. Miss Muller, the English woman who is following the same principle, lives in a fashionable quarter of London. She witnessed the carting off of some of ber choicest furniture by the minions of the law, and invited several hundred other women to be present and witness the outrage. It was no doubt a touching spectacle. Our cable special clearly shows that Miss Muller was very mad. But the public will refuse to sympathize very profoundly with a reform martyr of that sort. Women suffrage may be advisable, though some of us do not believe in it. But the policy of trying to reform the laws by refusing to obey them is certainly not the height of wisdom.

My next example is a brief note from the Camperdown Chronicle:

Feminine Resisters.

Women can refuse, as Mrs Montefiore is again doing, to pay income tax so long as they remain unenfranchised, on the old historic ground that “Taxation without representation is tyranny.” If resistance, passive or active, ever can be justified, it assuredly is so justified in the case and cause of injured and insulted womanhood. —“Ignota.” in “Westminster Review.”

From the Albany Advertiser:

Resistance Overcome.

London, .

The widow of Sir James Steel, a former Lord Provost of Edinburgh, refused to pay house or property tax on the ground that she is denied a vote. A portion of her furniture was sold by auction to cover the amount of the tax. Five thousand persons were present at the sale.

At first I thought that must be referring to Flora Annie Steele, but she was never married to a James Steel[e]. Turns out this was Barbara Joanna Steel. She promoted tax resistance in 1907 to the Edinburgh National Society for Woman’s Suffrage, telling them:

…it is the only way I can see of publicly discrediting the practice of taxing women while withholding from them the rights of citizenship. If [ENSWS] could persuade a few women in every town in Scotland to … [allow] their furniture to be sold as a protest against the law which classes them with criminals and idiots as unworthy of a vote, their object as a Society would soon be attained.

The Advertiser of Adelaide also carried the story:

Suffragist Passive Resister.

Refuses to Pay Taxes.

Her Furniture Sold.

,

On the ground that the franchise has not been extended to women, and she is therefore without a vote, the widow of Sir James Steel, a former Lord Provost of Edinburgh, lately refused to pay her house and property taxes.

The authorities thereupon ordered the sale by auction of a sufficient portion of Lady Steel’s household furniture to meet the demand of the tax collector, and the sale was held in the presence of 5,000 people.

The Otago Witness added the details that “The amount of the tax was £18 9s, and the first article put up, a handsome oak sideboard, realised nearly double that amount.”

Moving on to 1911, by which time the Woman’s Tax Resistance League is in full swing, here is a note from the Barrier Miner of :

New Plan of Obstruction by Suffragists

A boycott of the census is (says the “Daily Chronicle” of ) to be the latest method of the militant suffragists for calling attention to their claims to the vote.

The announcement was made by Mrs. [Charlotte] Despard at a “King’s Speech meeting” of the Women’s Freedom League, held in the Caxton Hall. The census would cost a great deal of money, said Mrs. Despard, and involve an enormous amount of labor. So far as they were concerned, this census should not be taken.

“We shall prove,” said Mrs. Despard, “whether there is a people, or whether there can be a people without the women. We shall call upon women householders and women lodgers all over the country to refuse absolutely all information when the census takers come round.”

Women, she went on, had been proud to belong to the nation, but they had been denied their citizenship. Was it not logical, therefore, that they should say, “Very well; citizens we are not, and we shall not register ourselves as citizens?” That was logical, as a protest should be, and it would be effective.

Speaking of the preparations for the census, Mrs. Despard asserted that the officials were trying to get cheap labor: little girls from the schools at six and seven shillings a week. Mrs. Despard added that the members were going to obstruct other Government business and make other protests, and they would stop the census boycott only when they had the promise of the Prime Minister that a Woman’s Suffrage Bill would be introduced this session.

Tax resistance is to be another method of obstruction, and Mrs. Despard, who has already been “sold up” twice for refusing to pay taxes, produced a third summons to which she intimated that she would pay no attention.

From the Hobart, Tasmania Mercury:

A diamond ring, the property of the Princess Sophia Duleep Singh, seized because she refused to pay fines inflicted for failing to take out licenses for five dogs, a male servant, and a carriage, was sold by auction at Ashford (Middlesex) lately. It was explained that the princess, as a member of the Women’s Tax Resistance league, refused to pay money to a Government which failed to give women representation in Parliament. The ring was sold for £10, and was subsequently, on behalf of the league, returned to the princess.

From the Utica Herald-Dispatch:

Suffragist Sent to Prison.

London,  — The first instance of a suffragist being committed to prison for non-payment of taxes as a protest against the disfranchisement of women occurred when Miss Clemence Housman, an authoress, and sister of Lawrence Houseman, was taken to Holloway Gaol by the Sheriff’s officer.

Similar protests have previously ended in distraint but Miss Houseman had no distrainable goods and was accordingly committed.

Miss Houseman, who belongs to the Women’s Social and Political Union and is on the committee of the Women’s Tax Resistance League, refused to pay for the taxicab in which she was taken to prison and the Sheriff’s officer paid the fare of $2,50, which curiously enough was the amount of the tax she originally declined to pay.

Houseman was back in the news a few months later. From the Brisbane Courier:

The monotony of purely educational work for woman suffrage has been enlivened by the arrest, imprisonment, and release of Miss Clemence Housman, writes an English correspondent, for non payment of the habitation tax. Miss Housman a year ago refused to pay this tax, which was only 4/6 (1.10 dollar), and during the year has had sundry notices served upon her, the cost of which brought the amount up to between twenty five and thirty dollars. The Government offered to compromise, but Miss Housman remained firm. At length she received notice that she would be arrested on a certain day. This was made the occasion by the Tax Resistance League of a protest meeting and a tea at the home of Miss Housman’s brother, Lawrence Housman, the noted dramatist and noted suffragist, for Mr. Housman is always speaking and writing for this cause and has thoroughly identified himself with it as his own.

From the Sydney Morning Herald:

The “John Hampden” dinner was the name under which the members of the “Women’s Tax Resistance League” gave a dinner recently in London. At the end of the dining hall hung a picture of the hero, who resisted the ship money imposition, and on the menu cards appeared the legend, “No vote, no tax.” The guests included many well-known people interested in woman suffrage, and the speakers, Earl Russell, Mrs. Despard, Sir Thomas Barclay, and Mr. Laurence Houseman, all upheld the right of women in refusing to pay taxes while they had no voice in the government of the country.

From the Brisbane Courier:

Miss Green, a member of the New Constitutional Society, and honorary treasurer to the Women’s Tax Resistance League, London, having again refused to pay inhabited house duty for 14 Warwick Crescent, Paddington, her bookcase was sold at Messrs. Gill’s auction rooms in Kilburn. Many sympathisers attended the sale, and the usual speech of protest having been made, three cheers were raised for Miss Green before the party left the auction room. A procession then formed up, headed by a waggon decorated with the colours of the Women’s Tax Resistance League, and an open air meeting was held on the High-road, Kilburn. Dr. Helen Hanson, who presided, spoke of the special injustice under which the voteless taxpaying women are suffering, and expressed her satisfaction in finding that they are now combining to protest in this way.

I’ve encountered “Miss Green” in the archives a couple of times before, but never with enough information for me to be able to attach a first name to her.

From the Syracuse Daily Journal:

Will Sacrifice Hubby on Votes to Women Altar

Discovery by Mrs. Mark Wilks Gives Suffragets Brilliant Idea.

Campaign of Sympathy

Wilks in Jail Because His Wife Refused to Pay Her Taxes.

Mrs. Mark Wilks, whose husband is in jail because she refuses to pay her taxes, is entitled to immense credit for discovering a new and very formidable weapon for suffragets, members of the Women’s Social and Political Union said . Suffragets are very generally women of property and will follow Mrs. Wilks’ example. Their husbands in turn will follow Wilks’ example — go to jail, because they can’t help themselves.

It is not, of course, that the suffragets have anything against their husbands. Many of these husbands are themselves suffraget sympathizers. Indeed, suffragets are campaigning to create sympathy for Wilks. Mrs. Wilks’ discovery is too valuable not to be utilised, however. Husbands will have to be sacrificed on the altar of votes for women.

The plan will work only in the case of husbands whose wives have independent incomes. Nor will it work in cases where husbands pay taxes on their wives’ incomes. Some husbands, like Wilks, have not enough money to pay the taxes. Suffraget-sympathizing husbands, who can pay, are counted on to refuse to do so. Thus will a large proportion of Englishmen with suffraget wives be in jail shortly.

The suffragets think the scandal and injustice of it will be a big thing, for them. Under the married women’s property act a husband has no control over his wife’s property or income. Under the income tax act, he is responsible for the taxes. If the taxes are not paid the husband — not the wife — is imprisoned.

Mrs. Wilks refused to pay her income tax, $185, and her husband was locked up. He will spend the rest of his life in prison unless his wife says otherwise or the law is changed. When at liberty, he is a teacher in the suburb of Clapton.

From the West Gippsland Gazette:

Wife’s Income.

History of Curious Case.

The arrest and imprisonment “during the King’s pleasure” of Mr. Mark Wilks, the Clapton schoolmaster, who is unable to pay the tax on his wife’s income, is to be the subject of numerous protest meetings, organised by the Women’s Tax Resistance League, during the next few days (said the “Daily News and Leader” on ).

the Wilks campaign opens with a demonstration in Trafalgar Square. On there will be another mass meeting in Hyde Park, and on a procession will march from Kennington Church to Brixton Gaol, where the central figure in the fight is detained. In addition, a protest meeting is to be held outside the gaol every morning, and on Mr. Bernard Shaw will address a similar gathering in the Caxton Hall.

Under Two Acts.

A clear and humorous account of the affair was given to a “Daily News and Leader” representative by Mrs. Charles Stansfield; a sister of Mrs. Wilks.

“Mr. Wilks is in prison,” she said, “because he has not got £37 to pay a tax on property he does not own and cannot control. That is really the whole case. Under the Income Tax Act the property of his wife is his property for the purposes of taxation, but under the Married Women’s Property Act it is entirely out of his control.

“Every man who is married to a woman with an income of her own is in that position; and if he cannot pay his wife’s taxes he is liable to imprisonment. It seems to place an enormous weapon in the hands of rich wives.”

It seems that in and Mrs. Wilks refused to make any return of her income either to the Inland Revenue authorities or to her husband, and, in consequence, the furniture, which is hers, was seized and sold.

The Schoolmaster’s Plight.

“In ,” her sister explained, “she claimed that such distraint was illegal, asserting that under the Income Tax Act she, as a married woman, was exempt from taxation. As a consequence, all taxes charged upon her were withdrawn, and the authorities contented themselves afterwards with making their claim, sometimes on Mr. Wilks, sometimes on both conjointly, and, finally, on him alone.

“All this is interesting,” she added, “as showing the ridiculous position that arises through the operation of the two Acts. But the serious side of the matter is that Mr. Wilks is in prison for debt, and his position as a master in a London County Council school must be endangered. He does not know for what period he will be in prison, and he has no possible way of settling the debt.”

Which prompted George Bernard Shaw to wax wittily (from the Barrier Miner):

“The Revolt of Man.”

Against Paying Wife’s Income Tax.

Mr. G.B. Shaw was the chief speaker at a meeting held in Caxton Hall, London, by the Women’s Tax Resistance League last month, “to protest against the imprisonment of Mr. Mark Wilks for his inability to pay the taxes on his wife’s earned income.” Sir John Cockburn was in the chair.

Mr. Shaw said that this was the beginning of the revolt of his own unfortunate sex against the intolerable henpecking which had been brought upon them by the refusal by the Government to bring about a reform which everybody knew was going to come, and the delay of which was a mere piece of senseless stupidity. From the unfortunate Prime Minister downwards no man was safe.

He know of cases in his boyhood where women managed to make homes for their children and themselves, and then their husbands sold the furniture, turned the wife and children out, and got drunk. The Married Women’s Property Act was then carried, under which the husband retained the responsibility of the property and the woman had the property to herself. As Mrs. Wilks would not pay the tax on her own income Mr. Wilks went to gaol. “If my wife did that to me,” said Mr. Shaw, “the very moment I came out of prison I would get another wife. (Laughter.) It is indefensible.”

Women, he went on, had got completely beyond the law at the present time. Mrs. [Mary] Leigh had been let out, but he presumed that after a brief interval for refreshments she would set fire to another theatre. He got his living by the theatre, and very probably when she read the report of that speech she would set fire to a theatre where his plays were being performed. The other day he practically challenged the Government to starve Mrs. Leigh, and in the course of the last fortnight he had received the most abusive letters which had ever reached him in his life. The Government should put an end to the difficulty at once by giving women the votes. As he resumed his seat Mr. Shaw said — “I feel glad I have been allowed to say the things I have, here to-night without being lynched.”

A resolution protesting against the imprisonment of Mr. Wilks was unanimously carried. Mr. Zangwill wrote, expressing sympathy with the protest, and said, “Marrying an heiress may be the ruin of a man.”

Anna Stout, wife of the former New Zealand prime minister Robert Stout, gave her opinions of the suffrage movement (as found in the Perth Western Mail), including these remarks:

…the Tax-Resistance League… secured hundreds of converts to the cause. “Twenty-six million pounds” Lady Stout said, “are paid annually in taxes into the Treasury by English women, and naturally there is much resentment created when the injustice of their not having a voice in the expenditure of it is pointed out to them. We appeal to their pockets first, but almost invariably find hearts and brains behind them.”

From the New York Sun:

Dog Tax Strike Is Mrs. Snowden’s Plea

Urges This Method of Getting Jailed for Non-Militant Suffragettes.

The non-militant suffragettes of Britain have decided to “let slip the dogs of war” to help win the cause that window smashing, red pepper distribution, mall destruction, and other gentle forms of militant protest have been ineffective in promoting.

Mrs. [Ethel] Philip Snowden, whose husband is an M.P. for Blackburn, announced on in a talk before the Equal Franchise Society how the dogs were going to be utilized. Any old dog will do. Mrs. Snowden herself has a dog, the breed of which she did not mention, and Philip Snowden, M.P., is not responsible for the dog. Mrs. Snowden herself must pay the license for the dog.

Mr. Snowden, as a Member of Parliament, is responsible for the other taxes of Mrs. Snowden, which she has refused to pay, declaring that taxation without representation is unjustifiable, a sentiment that has been uttered on this continent, but they cannot put Mr. Snowden in jail for the refusal of Mrs. Snowden to pay her taxes, as he is exempted as an M.P..

The proposition of Mrs. Snowden seems to squint at the acquisition by all British maids and matrons of dogs and the refusal of the owners to pay the dog license. Mr. Snowden, M.P., may not even know that Mrs. Snowden, N.M.S. — non-militant suffragette — has a dog; but she has.

By buying up dogs of all sorts and refusing to pay the licenses the suffragettes may get into jail with facility and honor. Why place a bomb on the front porch or spread carbolic acid in a mail box, when you may get jugged just as well merely by refusing to pay your dog tax?

Mrs. Snowden commented on the “outrageous incompetence of the Liberal Government” and said she felt that her party no longer could trust its affairs with the Liberals. The physical force party, Mrs. Snowden said, might destroy the sympathy of the British public. Mrs. Pankhurst had started a crusade that she could not control. The doctrine that the end justified the means might wind up with the blowing off of [Prime Minister H.H.] Asquith’s head.

The dodging of the dog tax seemed to Mrs. Snowden the lever with which the non-militants might pry themselves into prison. The possibilities were large. Every male member of the audience admitted this. Think of a lady who had accumulated a pack of hounds refusing to pay the licenses thereon and thus making herself liable to a life sentence!

If one dog sent you to prison for one month, how many months would you be forced to serve if you owned 100 or 200 dogs? Meanwhile you might put on all the dogs blankets inscribed “Votes for Women” and turn them loose in the Strand to the confusion of the bobbies and Parliament.

From the Melbourne Argus:

Duchess as Tax Resister

Destraint has been levied upon [Mary Russell] the Duchess of Bedford, who, as a protest against the non-enfranchisement of women refuses to pay property tax for the Prince’s Skating Rink, which is owned by her. The tax is eight months overdue.

(When she first announced that she would resist payment of the tax the Duchess of Bedford said:— “I am very strongly opposed to the militant tactics adopted by a portion of those who are in favour of women’s franchise, and I have therefore taken this, the only course open to me, which appears justifiable, of protesting against the way in which the question of woman suffrage has been treated by the Government.)

This is an interesting example of how the violent tactics of the most militant wing of the British women’s suffrage movement (which make today’s “black bloc” look like the kumbaya chorus) gave the tax resistance movement space to present themselves as the reasonable non-militant alternative. At this time in the United States, by contrast, tax resistance was considered a far-out militant tactic only adopted by the most radical fringe of the suffragist movement.

Here is another note on Russell’s resistance, from the Hobart, Tasmania Mercury:

Distraint was levied on the Duchess of Bedford for non-payment of taxes due in respect of Prince’s Skating Rink. A silver cup was taken to satisfy the claim. The Duchess, who refused to pay the taxes on suffrage grounds, has instructed the Women’s Tax Resistance League to point out that the distraint is quite out of order, because as a married woman she is not liable to taxation. The assessment or demand not should have been served not upon her, but upon the Duke of Bedford. “Obviously,” she adds, “it was not my business to point out the law to those duty it should be to understand it.”

Carrie Chapman Catt was an American suffrage activist who felt the need to distance herself from the militant tactics of some of her fellow-strugglers across the pond. But she had kinder words to say about the tax resisters. From the New York Sun:

“The non-militant organization that interested me most was the Tax Resistance League, which has an enormous influence in England just now. I went to the sale of the Duchess of Bedford’s curios, on which she had refused to pay taxes. A member of the league made a speech along the lines of no taxation without representation which had a familiar Fourth of July sound. It was expressly stated that this was the Duchess’s manner of protesting against militancy, though I fancy we should have considered it rather militant here.”

From the Brooklyn Daily Eagle:

Silver Cup Seized For Unpaid Taxes From Duchess of Bedford, by Crown

Militants Now Say They Won’t Be Taxed

“No Vote, No Helping Government,” Is Suffragettes Latest Slogan.

Homes Sold Over Women.

One Firm Soldier of “The Cause” Calm While Husband Languishes in Jail for Her.

London,  — The suffrage impasse in England is to be solved by a new and startling campaign. This is to take the form of resistance to paying taxes — and is to be run by all the militant suffragettes in the kingdom who have homes but no votes. The militants themselves are already jubilant at the prospect of their success, and are asking what Mr. Lloyd-George can possibly do to make up for this leakage in the revenues of England.

This movement is seriously worrying Lloyd-George, the Chancellor of the Exchequer, and those unfortunate and always unwelcome officials — the tax collectors of England.

The women are either going to jail or having their jewelry and furniture distrained upon and sold by public auction, for the settlement of the Government’s claims.

Everyone of these public auction sales, too, is made the occasion for a grand procession of women tax resisters. They march to the scene of the fray with drums beating and banners and pennons flying. Some of the best suffrage speakers in the country are rallying to their aid. Frequently thousands of people surround the auction halls and when the sale is over the “victim of distraint” mounts a platform outside the hall and addresses the multitude on the text “No Vote, No Tax.” The suggestion that “taxation and representation should go together” and that “taxation without representation is tyranny” evidently appeals to the sense of fair play in a British crowd, so that converts are easily made, money comes rolling in, and propaganda goes merrily on.

Tax Resistance Three Years Old.

The Women’s Tax Resistance League started as a small cloud — no bigger than a man’s hand — in Lloyd-George’s financial sky, about three years ago. That it has been growing steadily ever since is probably due to the fact that it is continually stirring the imagination and touching the sense of humor of the “man in the street.” The society has been able to attain such proportions that shortly it will give a preconcerted “signal” to the women householders in every large city and town in England, Scotland, Ireland, and Wales, causing a general “tax strike.” Every sympathizer who is a householder will, at a given moment, openly refuse to pay any more imperial taxes until political representation is accorded her. Some startling developments are likely to follow.

Among the important and extremely active members of the league are the Duchess of Bedford, whose husband owns over 84,000 acres of land and whose collection of pictures at Woburn Abbey is one of the finest and most historic in the world; Princess Sophia Dhulep Sing, an Indian lady, at present in residence in England; Beatrice Harraden, author of “Ships That Pass in the Night,” and Miss Clemence Housman, sister of Laurence Housman, whose fame as an author and artist are recognized in America as well as in his own country. His “Englishwoman’s Love Letters” made quite a sensation over here some years ago.

All London was agog when it became known that the Duchess of Bedford, aided and abetted by the Women’s Tax Resistance League, had definitely and emphatically refused to pay property tax and house duty on one of her own houses. People who were not versed in the law speculated as to whether Mr. Lloyd-George would have the courage to order the Duchess to be arrested like an ordinary commoner and dragged off to Holloway Jail, there to endure the rigors of a plank bed and jail fare or to win her freedom by resorting to the hunger strike.

Fortunately, however, such indignities are not necessary in collecting the King’s taxes in England if tax-resisting rebels possess furniture, plate, or jewelry upon which distraint can be made. Mr. Lloyd-George’s emissaries were therefore able to seize and carry off a beautiful silver trophy cup from the Duchess’ collection of plate, and sell it by public auction.

The auction sale of the Duchess of Bedford’s silver cup proved, perhaps, the best advertisement the Women’s Tax Resistance League ever had. It was made the occasion for widespread propaganda. The newspapers gave columns of space to the event, while at the big mass meeting, held outside the auction room, Mrs. [Margaret] Kineton Parkes, the secretary of the league; Mrs. Lilian Hicks, the honorary treasurer, and other Suffrage speakers held forth on the advisability and necessity of every self-respecting woman householder in Great Britain following the Duchess of Bedford’s lead.

Miss Clemence Housman’s Case a Poser.

The case of Miss Clemence Housman was really a “poser” for Mr. Lloyd-George. It led to a long struggle between the woman and the authorities, and a denouement which was of the nature of an anti-climax for the Government. The amount in question was an exceedingly small one — about $1 — but Miss Housman, incited and encouraged by the belligerent Tax Resistance League, refused on principle to pay. As she had no goods on which to distrain, she was herself seized and thrown into Holloway Jail, there to remain until the tax was paid. When it became evident that Miss Housman was a woman of determination and was quite prepared to spend the rest of her natural existence within the grim walls of Holloway Castle, the authorities reflected that the maintenance of a prisoner thirty or forty years in jail, and the public excitement this would involve, was too expensive and troublesome a method of collecting $1, so the doors of her cell were, after five days, thrown open and Miss Housman emerged a free and triumphant woman.

The most important and sensational event in the history of the tax-resistance movement, however, was the capture by the Government of the unfortunate husband of a woman tax-resister. The case arose through the refusal of Dr. Elizabeth Wilks, as a Suffragist and tax-resister, to pay the tax levied on her earned income. On two previous occasions this refusal had been followed by a distraint on her goods, but one of the peculiar anomalies of the income tax law, as distinct from the property tax in England is that, in spite of the Married Woman’s Property Act, a husband can be made liable for his wife’s income tax.

Dr. Elizabeth Wilks, realizing, therefore, that as a married woman she was not really liable to this taxation, informed the authorities that the claim should be sent not to her, but to her husband. The government fell into the trap and sent the claim to Mark Wilks, a schoolmaster, who immediately declined to pay on the grounds that he had no legal means of ascertaining his wife’s income. The treasury refused to accept this plea, and after a long correspondence decided to seize the person of Wilks and throw him into jail. A public agitation was immediately started, among those who made strong protests on the platform and in the press being George Bernard Shaw, Sir John Cockburn, K.C.M.G., the Rt. Hon. Thomas Lough, M.P., and Laurence Housman, with the result that Wilks, after being several weeks in jail, was suddenly released, no reason being given by the British Home Secretary for this act of clemency and wisdom.

The incident formed excellent subject for jest by all the humorous papers in England, and one of them suggested that now that husbands could be placed in durance vile for the non-payment of their wives’ income tax, it would be an excellent way for women who held the purse strings not only to get rid of lazy and troublesome husbands, but to have them maintained at the expense of the state!

Another ingenious form of protest adopted by women tax-resisters has been to refuse admission to the officials of the Inland Revenue who came to seize the goods, barricading their homes against the intruders. Mrs. Dora Montefiore, a well-known Australian Socialist, was the first to adopt this novel method, and several others have since followed her example, the last being Mrs. [Kate] Harvey, whose house has been barricaded for months past.

Mrs. Harvey decided to resist Mr. Lloyd George’s insurance tax, and also refused to pay her gardener’s license. In the meantime she took the precaution of getting a bill of sale on her furniture, so that the authorities, balked in every direction of their prey, have now seized the lady herself and committed her to jail for two months. A vigorous agitation for her release is going on, and it is confidently expected that within a few days Halloway’s portals will again open wide and that a huge mass meeting already being organized, in Trafalgar Square, will publicly welcome her back to the arms of her fellow tax-resisters.

Militant Householders’ Slogans Against Unrepresented Taxation

More on the Harvey case from the Melbourne Argus:

Tax Resister.

Siege of Suffragette’s House.

Bailiff Uses Battering-Ram.

, .

Primitive but effective means were resorted to by a bailiff, who, acting on a distraint order, sought to enter the house of a leading suffragette.

The lady in question was Mrs. Kate Harvey, of the Women’s Freedom League. She had declined to pay taxes, and was being supported in her resolve by Mrs. Charlotte Despard, the well-known president of the league.

Mrs. Harvey resides in “Brackenhill,” a large mansion in Highland road, Bromley (Kent).

Failing to gain an entrance to the house, the bailiffs procured a battering ram, and, with the assistance of the police, accomplished his purpose at the end of two hours by smashing in the front door.

[Mrs. Harvey has for years been an ardent exponent of tax resistance. In her goods were seized and sold for inhabited house duty, and her residence was barricaded against the King’s officers for eight months, entry by force being a last effected under a warrant. On the same date Mrs. Harvey was sentenced to distraint or seven day’s imprisonment for a tax unpaid on a male servant. Her companion, Mrs. Despard, has served two terms of imprisonment.]

And a bit more, from the Adelaide Register:

Battering Ram Used.

Considerable difficulty attended the levying of a distress upon the goods of Mrs. Harvey, of the Tax Resistance League; at Bromley, Kent, on Tuesday. Upon the arrival of a tax collector, a bailiff, and a police sergeant, they found the outer gate locked and the doors of the house barricaded. The gate offered little obstruction, but to get the door of the house open was a difficult matter. Finally, after a heavy beam was used as a battering ram, the door went in with a crash. The door, however, led only to a narrow passage, where a still more obstinate door barred the way. A crowbar, battering ram, and a small jemmy were here brought into use, but even with those it was nearly half an hour before the door, almost splintered, gave way. Later, the hall was entered, where the tax collector was met by Mrs. Harvey and Mrs. Despard. Here was little furniture visible, and it was not until a locksmith had forced the door of the dining room that the bailiff was able to place his levy upon goods. The amount of the tax, it is understood, is about £15.

The remaining articles concern the resistance of Sophia Duleep Singh. First, from the New York Herald:

Princess’ Jewels Are Seized for Fines

Sophia Duleep Singh, of Woman’s Tax Resistance League, Refusing to Pay, Loses Gems.

A pearl necklace and a gold bangle studded with pearls and diamonds, belonging to Princess Sophia Duleep Singh, have been seized to satisfy fines and costs of about $80, which she was ordered to pay for keeping a carriage, a groom and two dogs without a license.

The jewels will be sold at a public auction. The Princess is a member of the Woman’s Tax Resistance League.

Next, from the Adelaide Register:

Princess Fined.

Princess Sophia Duleep Singh, of Faraday House, Hampton Court, made her second appearance at Feltham Police Court, Middlesex, on . She is a member of the Women’s Tax Resistance League, and was summoned for keeping a male servant, a carriage, and two dogs without licences. The Magistrate imposed fines of £5 each in respect of the groom and carriage, and £1 5/ for each of the dogs, with costs amounting, to 18/.

Finally, from the Adelaide Register:

Princess’s Protest.

Princess Sophia Duleep Singh, of Faraday House, Hampton Court, saw her jewels seized under a distress warrant rather than pay fines and costs amounting to over £16 for keeping a groom, a carrage, and two dogs without licences. By order of the Justices of the Spelthorne Division of Middlesex, the jewels were offered for sale by public auction at the Twickenham Town Hall on . The auctioneer (Mr. Alaway) explained that the jewels seized by the police consisted of a necklace, with 131 pearls, and a gold bangle, with a heart-shaped pendant, with a diamond centre surrounded with pearls. He was proceeding with the sale when Princess Sophia Duleep Singh, who occupied a seat in the front of the hall, rose, and exclaimed:— “I protest against this sale, seeing it is most unjust to women that they should be compelled to pay unjust taxes, when they have no voice in the government of the country.” The bidding started at £6, and when it had reached £10 the lot was knocked down to Miss Gertrude Eaton, a member of the Women’s Tax Resistance League. Bidding for the gold bangle started at £5, and only two other bids being received, it was sold to the same lady for £7.

In the Washington Herald, Clara Bewick Colby continued her impressions of the British women’s suffrage movement with a note on tax resistance:

There is a league existing for this very purpose to enroll women who are willing to have their property sold for taxes. When a member is to be sold up a number of her comrades accompany her to the auction-room. The auctioneer is usually friendly and stays the proceedings until some one of the league has mounted the table and explained to the crowd what it all means. Here are the banners, and the room full of women carrying them, and it does not take long to impress upon the mind of the people who have come to attend the sale that here is a body of women willing to sacrifice their property for the principle for which John Hampden went to prison — that taxation without representation is tyranny.

Not of American Origin.

I always felt at home on these occasions as I saw the familiar mottoes ranged around. I had supposed they were of American origin, as we had quoted them in our suffrage work; but I found that all the principles embodied in our Declaration of Independence belonged to an earlier struggle for freedom which had been won on British soil, and exactly the same as the women are waging now. The women remain at these auctions until the property of the offender is disposed of. The kindly auctioneer puts the property seized from the suffragists early on his list, or lets them know when it will be called.

The object lesson of the sale and the subsequent meeting on the street corner or in the nearest park carries the message to an outlying part of London, and to a people who otherwise would know nothing of the agitation. The discrimination which the government shows on every hand is apparent in this matter of seizing goods, for some are never annoyed for their delinquent taxes, while others are pounced upon with severity. The league makes resistance systematic and effective so that no effort is lost. Sometimes no one will bid for the sufragist’s property and they carry it home again, but the government cannot seize it for that assessment. Of all forms of militancy this is most logical, and it is one that women might well adopt everywhere, as it was inaugurated in America when the Smith sisters of Glastonbury, Conn., allowed their New Jersey cows to be sold year after year under protest.

Mrs. Despard, sister of Gen. Sir John French, who is president of the Woman’s Freedom League, has been sold out repeatedly, until she has around her only the barest necessaries of life.

There is an imperial tax for the non-payment of which the person and not the property is seized. Miss Housman, sister of the distinguished dramatist, Lawrence Houman, lives with him, but owns a little property subject to the imperial tax. It was only a trifle — four and six ($1.05) — but she refused to pay. Various processes were served upon her until the sum had grown to about $15. She was warned repeatedly by the officer that she would be arrested if she did not pay, but she was obdurate. At length the officer arrived to escort Miss Housman to Holloway jail. He was very polite and took her in a taxi, which cost exactly the sum of the original tax. (Here it would have been for that distance the sum of the tax and costs). Miss Housman was from day to day interviewed by various officials to get her to pay her tax, which she declared she had no intention of doing. The government was in a quandary. There was a law to put Miss Housman in prison but there was no law to let her out until she paid the tax and costs. The government offered to knock off the costs and let her off with the original four and six. Miss Housman was still obdurate. To all intents and purposes she was in Holloway for life.

To make capital of the situation and to keep up her courage the Tax Resistance League organized a procession to Holloway. I was extremely glad to be on the spot and able to show that I was not a fair-weather suffragist, for the weather had been perfect on the occasions of the five processions in which I had already taken part in England, and this day was rainy and the streets muddy.

It was a long trudge the four miles to Holloway but many made it, and, lo! when we got in front of the frowning old fortress the meeting that had been planned for protest became one of victory, for the government had weakened and Miss Housman was free. She was a very quiet, delicate woman who had never taken any other part in the movement, and she made her first suffrage speech this day under the walls of Holloway jail.

Miss Housman has just been called upon by the board of inland revenue to pay arrears on her taxes, and she has again expressed her determination to abide by “plain constitutional duty in refusing consent to taxation without representation.” There is a general movement among tax resisters to send their dues to one or other by the national funds for relief labeled “Taxes withheld from the government by voteless women.”

Jail Procession Frequent.

How many times had the women gone to Holloway to welcome out the prisoners on the day of their release! This was before the days of forcible feeding and the hunger strike which has made it necessary to take away the tortured victims in an ambulance and to a nursing home as quickly as possible. In the earlier days they have often been met with bands, sometimes the horses would be taken off the wagon and young girls would draw it in a triumphal procession. Then there was breakfast and speaking, and everything to make it a gala occasion.

I was present at one of these breakfasts in Queen’s Hall decorated with flowers and banners and with tables for hundreds. It was a queer sensation in those days to look upon sweet and ladylike young women — I remember that on this occasion one was the niece of the violinist Joachim — and to know that they had actually been prisoners. It was not long before they were looked upon as something sacred, as those who had made special sacrifices for the cause, and they wore badges to show that they had been prisoners and in every place were given the post of honor until their numbers mounted up to the hundreds. One, of their favorite banners bears the inscription:

“Stone walls do not a prison make.
  Nor Iron bars a cage.”

I came across the poem the other day from which this is taken. It contains four stanzas, written by Sir Richard Lovelace in prison in the middle of the seventeenth century. The balance of the stanza quoted is:

“Minds innocent and quiet, take
  That for a hermitage.
If I have freedom in my love.
  And in my soul am free.
Angels alone, that soar above.
  Enjoy such liberty.”

We shall see in the next paper which will deal with Lady Constance Lytton’s two prison experiences, that this is the spirit that animates women in prison even when undergoing tortures. They are upheld by a sense of devotion to a great cause, and they feel that they are enduring this for the sake of all women. With such consecration there often comes to such prisoners a development of spirit that is truly marvelous. All ordinary values have slipped away and the sense of personality is lost in the new sense of solidarity. They are at one with all the suffering women and the wronged women of the past and of the present. I never talked with one who regretted having gone through the tortures of the prison. They are the birth-pangs of the new age.

Rides in the Wagon.

From this wonderful breakfast and the inspiring speaking I was privileged to ride with the group that accompanied the released prisoners to the suffrage headquarters. Notwithstanding that the young girls dressed in white and harnessed to the wagon with their green, white and purple ribbons, had drawn the six women all the way from Holloway, they gaily took up the march and drew the wagon the additional two miles to St. Clement’s Inn.

There was one young woman not released with the rest because she had infringed a prison regulation and had written a letter to her mother. She was to be out a week later, and the same demonstration was made for her, only varied with elaborate use of the Scotch heather which gave the colors of the Union, white, purple and green. Again the girls drew the wagon from Holloway and the young Scotch woman who was being escorted away in triumph bore a banner with the words (warning Mr. Asquith) “Ye mauna meddle with the Scotch thistle, laddie.”


Tax resistance campaigns can increase their visibility by adopting particular uniforms, badges, ribbons, or other emblems to identify resisters and those working in concert with the campaign. Today I will summarize some examples of this.

Gandhi’s satyagraha in India

An important part of the Indian independence struggle led by Mahatma Gandhi was the wearing of khādī (homespun cloth). This had three purposes:

  1. To encourage the development of Indian self-reliance and industry as the economic foundation of Indian independence.
  2. To hurt the British government by boycotting and thereby reducing the profits from exports of British fabric to India.
  3. To serve as an emblem to identify and express the commitment of Indian patriots.

Gandhi wrote:

[T]he most effective and visible cooperation which all [Indian National] Congressmen and the mute millions can show is by not interfering with the course civil disobedience may take and by themselves spinning and using khādī to the exclusion of all other cloth. If it is allowed that there is a meaning in people wearing primroses on Primrose Day, surely there is much more in a people using a particular kind of cloth and giving a particular type of labour to the cause they hold dear. From their compliance with the khādī test I shall infer that they have shed untouchability, and that they have nothing but brotherly feeling towards all without distinction of race, colour, or creed. Those who will do this are as much Satyagrahis as those who will be singled out for civil disobedience.

Gandhi himself put in many hours at the spinning wheel, and demanded this of his followers as well.

“Gandhi caps” made from khādī became almost a uniform of the resistance. One news dispatch from around the time of the Dharasana salt raid noted:

The correspondent said the growth of the Gandhi movement was shown by the increased number of persons wearing the Gandhi caps. In the cities, he said, a majority of the people wear them; they also are beginning to be worn in villages in Punjab while even in aristocratic Simla one person in six of the population in the bazaars have donned caps, which is the symbol of the nationalist campaign.

Homespun cloth in the American revolution

But Gandhi’s campaign wasn’t the first blow against the British Empire that was struck in part by homespun cloth and conspicuous consumption of locally-manufactured goods. This was also an important part of the American Revolution.

Here is an example reported in a edition of the Massachusetts Gazette:

On Wednesday evening the honorable speaker and gentlemen of the House of Burgesses gave a ball at the capitol… and it is with the greatest pleasure we inform our readers… [of] the patriotic spirit… [that] was most agreeably manifested in the dress of the ladies on that occasion, who, to the number of near one hundred, appeared in homespun gowns; a lively and striking instance of their acquiescence and concurrence in whatever may be the true and essential interest of their country.

“Spinning bees” at which patriotic Americans worked together to card, spin, weave, and sew, so as to avoid having to import clothing from England, were ways that everybody could demonstrate their revolutionary spirit and participate in the resistance. Resisters also made a point of eschewing imported tea in favor of locally-produced substitutes (such as dried raspberry leaves).

One patriotic poem of the time advised “young ladies”:

Wear none but your own country linen;
Of economy boast, let your pride be the most
To show clothes of your own make and spinning.
What if homespun they say is not quite so gay
As brocades, yet be not in a passion,
For when once it is known this is much worn in town,
One and all will cry out— ’Tis the fashion!
And, as one, all agree, that you’ll not married be
To such as will wear London factory,
But at first sight refuse, tell ’em such you will choose
As encourage our own manufactory.
No more ribbons wear, nor in rich silks appear;
Love your country much better than fine things;
Begin without passion, ’twill soon be the fashion
To grace your smooth locks with a twine string.

Massachusetts patriots vowed in :

…that we will not, at funerals, use any gloves except those made here, or purchase any article of mourning on such occasion, but what shall be absolutely necessary; and we consent to abandon the use, so far as may be, not only of all the articles mentioned in the Boston resolves, but of all foreign teas, which are clearly superfluous, our own fields abounding in herbs more healthful, and which we doubt not, may, by use, be found agreeable…

Rebecca Riots

The Rebecca Riots in Wales in were notorious for the distinctive garb donned by the resistance groups who would gather to tear down tollgates.

The leader of the party was usually a man dressed up in women’s clothing and a large bonnet, sometimes wearing a long horse-hair wig or carrying a parasol, who was given the name “Rebecca.” Rebecca’s followers also were men wearing women’s clothes, or at least white blouses over their clothes, and sometimes bonnets or other high-crowned hats, occasionally with fern fronds, feathers, or other decorations on them. They would paint their faces black or yellow, and sometimes drape their horses in white sheets.

In this case, the reasoning behind the costuming was not so much to express public pride than for other purposes. For instance:

  • To disguise the participants so that the government would be less able to take reprisals against them.
  • To resonate with ancient folk forms of grassroots vigilantism and protest that had a similar character (cross-dressing, face painting, a carnival atmosphere).
  • To intimidate toll gate keepers with their strangeness and reputation.
  • To create a figurehead for the movement that could be adopted and then set aside by multiple people, so as to make the movement’s leadership harder to target for reprisals.
  • To make the resistance more festive and carnivalesque and thereby encourage participation.
  • To make it easier to identify fellow-resisters in the confusion of late-night raids on dark country roads.

Badges awarded by the Women’s Tax Resistance League

Women’s suffrage activists in the United Kingdom awarded badges to resisters who had been imprisoned for their resistance. Here is a description of one such badge given to Kate Harvey:

The badge is cast in the form of a shield on which is depicted the entrance to Holloway Prison. On the reverse is a card inscribed in a faint hand: “Given to Mrs K Harvey By Women’s Suffrage After She Had Been In Prison For Tax Resistance.”

These badges were the equivalent of medals for meritorious service. An American woman who visited her counterparts across the waters observed:

It was a queer sensation in those days to look upon sweet and ladylike young women… and to know that they had actually been prisoners. It was not long before they were looked upon as something sacred, as those who had made special sacrifices for the cause, and they wore badges to show that they had been prisoners and in every place were given the post of honor until their numbers mounted up to the hundreds.

Relics of the Glastonbury cows

Abby & Julia Smith refused to pay taxes to a local government that denied women the vote and that took advantage of this by excessively taxing women’s property in order to ease the tax burden on male voters and to redistribute the money to male patronage recipients. In response, the government periodically seized and auctioned off the Smith sisters’ cows (“Votey” and “Taxey”).

Emblems made from hairs of the cows’ tails, woven into the shape of flowers, and tied with ribbons emblazoned with the slogan “Taxation Without Representation,” became popular adornments for supporters of the Smiths’ tax resistance.

“I refuse to fund this war” stickers

In , an American anti-war group held a “Stop Funding the War in Iraq” rally near the offices of a Congressional leader.

A war tax resistance group was there to hand out stickers for people to wear that read “I refuse to fund this war!” I was there and noted:

I figured a few people would take them and wear them without thinking much about it, a few people would refuse to take them without thinking much about it, and the remainder would have to think about whether they should start refusing if they hadn’t already.

As it turned out, just about everyone we offered the stickers to was eager to wear one, though it’s hard to tell which of these will put their money where their mouths are. Hopefully a few, anyway, had that light bulb go on, and then looked around and wondered “have all these other people wearing these stickers started resisting their taxes?”

French cockades and militia uniforms in the Fries Rebellion

The Fries Rebellion in the United States took place about a decade after the enacting of the United States Constitution, and shortly after the successful French Revolution.

The United States government was under the presidency of John Adams, who represented the more authoritarian, aristocratic, pro-English faction; the faction out of power was more populist, democratic, and pro-French.

Tax resisters who participated in the Fries Rebellion sometimes signaled their loyalty (and frightened the Adams government) by wearing French tricolor cockades in their hats to demonstrate their affinity with the democratic revolutionaries across the pond, and/or by wearing their old American revolutionary militia uniforms to show their belief that their current rebellion was more in harmony with the spirit of the American Revolution than were the policies of the federal government.

Masks at the Carnival of Viareggio

The Carnival of Viareggio is today a parade and bacchanal, but it began with a tax protest in which “a number of local citizens, as a sign of protest… decided to put on masks in order to show their refusal of high taxes they were forced to pay.”

Australian miners wear a red ribbon

Australian miners, who in were resisting a license tax, held a “monster meeting” at which they passed a number of resolutions, including these:

[A]s it is necessary that the diggers should know their friends, every miner agrees to wear as a pledge of good faith, and in support of the cause, a piece of red ribbon on his hat, not to be removed until the license tax is abolished.

That this meeting… desire to publicly express their esteem for the memory of the brave men who have fallen in battle [during “the late out-break”], and that to shew their respect every digger and their friends do wear tomorrow (Sunday) a band of black crape on his hat…

Taking pride in resistance

Many of these are examples of resisters showing pride in their resistance. This can be a way of short-circuiting a traditional government gambit used against tax evaders: to publish their names as a way of calling them out as bankrupts or deadbeats. If the government tries to shame tax resisters as irresponsible tax evaders, but the resisters have already willingly made their resistance public, this government tactic loses its force.

When local council governments in the United Kingdom tried to use this tactic against Poll Tax resisters in the Thatcher years, the newspapers who published the lists of “shame” found themselves on the receiving end of letters to the editor from resisters who were outraged that they had not made the list — insisting that their names be included too!

Here are some similar examples of people taking pride in their resistance or in things incident to resistance:

  • When the Women’s Freedom League (a British suffrage group which refused to pay taxes on the salaries of its employees), was threatened with a legal writ by the government, it decided to auction the writ as a fundraiser.
  • Greek tax resisters in Penteli (near Athens), who have been refusing to pay the new taxes attached to their utility bills during the recent “won’t pay” movement, hung their urgent “past due” notices from a Christmas tree in the town square as ornaments.
  • When somebody asked Quaker Nathaniel Morgan whether he and his father had “got anything” in the course of their war tax resistance (by which he meant, did his Quaker meeting reimburse them for their losses when their goods were distrained and sold), Morgan replied: “Yes, peace of mind, which was worth all.”

In the modern world, many governments have introduced income tax withholding or “pay as you earn.” In such a scheme, it can be difficult for people to resist paying income tax, as the tax has already been paid on their behalf by their employers. In such cases, resisters need their employers to be willing to go out on a limb and resist alongside them.

Today I’ll give some examples of employers who helped their employees resist income tax withholding.

Quaker Meetings

Quaker Meetings (congregations and collections of congregations) have sometimes supported the war tax resistance of their employees by not withholding taxes from their paychecks.

The Philadelphia Yearly Meeting, for instance, has the following policy [excerpts]:

Philadelphia Yearly Meeting of the Religious Society of Friends (Yearly Meeting) has discerned and again affirms that conscientious objection to paying taxes supporting military purposes is an appropriate and traditional individual expression of the Friends Peace Testimony. As a result, Yearly Meeting has a religious duty to refrain from taking action that violates an employee’s expression of conscience in such historic Friends testimonies. …

At the written request of an employee pursuant to this Policy, Yearly Meeting will withhold from an employee’s gross salary or wages, but refuse to forward to IRS, amounts up to but not in excess of the military portion of the federal income tax otherwise due on that employee’s pay. Yearly Meeting, in notifying IRS that it has not remitted a portion of withheld taxes, will disclose and advise IRS of its action, as described [below]…

Yearly Meeting will communicate at least annually with an appropriate office or official of the IRS to explain that, pursuant to this Policy and Yearly Meeting’s core religious principles, it has withheld the full amount of taxes, as indicated by form(s) W-4, from the salaries of certain employees opposed to the payment of taxes for military purposes. Yearly Meeting will further explain that, at the request of each such employee, it has not remitted the portion of the amount withheld which the employee has conscientiously refused to pay, that it has identified the amounts not remitted in its records, and that the amounts not remitted, plus interest, will be paid over to the Treasury of the United States on behalf of the employees at such time as there is assurance that the taxes will not be used for military purposes.

The Meeting was taken to court in for failing to remit $11,224 in taxes from resisting employees. More recently, the Meeting has been pursuing legal arguments in support of its employee Priscilla Adams, who has been resisting war taxes for years with the help of the Meeting. The Meeting was unable to convince a court to order the IRS to respect its conscientious scruples, and the agency ordered to Meeting to garnishee Adams’s salary. The Meeting has continued to refuse.

The London Yearly Meeting for a while withheld a portion of the pay-as-you-earn withholding of some of its employees, hoping to make this a test case that might legalize conscientious objection to military taxation. The courts rejected their arguments, and an appeal to the European Commission of Human Rights also failed, and so the Meeting stopped trying to resist military taxation and now gives war tax resistance only rhetorical support:

Since losing the appeal we have paid in full the income tax collected from our employees. In recent months we have considered whether we can continue to do this, but after very careful consideration have decided that for the time being we must do so. The acceptance of the rule of law is part of our witness, … for a just and peaceful world cannot come about without this. However we do wish to make it clear that we object to the way in which the PAYE [withholding] system involves us in a process of collecting money, used in part to pay for military activity and war preparations, which takes away from the individual taxpayer the right to express their own conscientious objection. This involvement is incompatible with our work for peace.

American Friends Service Committee

During the Vietnam War, the American Friends Service Committee refused to withhold taxes from those of its employees who were refusing to pay taxes. Milton Mayer said, of the Committee’s action:

Under withholding, most of the people who don’t want to buy Mylai have already had it bought for them by April 15. … A few religious organizations — not the churches, of course — have refused to withhold the tax from the pay of their employes who do not want to buy Mylai. The most respectable of them is the American Friends Service Committee, with which I confess to being associated. … But the AFSC has a task force of eighty Philadelphia lawyers, and one of these years a test case will go to Washington. Meanwhile, however, the conscientious citizen who waits for a test case will go on buying Mylai until the whole of Vietnam is a ditch.

The AFSC continues to support tax-resisting employees, and has had mixed luck defending itself in court. According to the NWTRCC pamphlet on Organizational War Tax Resistance:

Employers or other entities which refuse to withhold from the assets of a war tax resister on religious grounds actually have a chance of justifying their actions in court thanks to a case involving the American Friends Service Committee (AFSC) and the IRS. A federal district court ruled that the AFSC and its employees had the First Amendment right not to be required to participate in the withholding system, since the IRS has other methods of satisfying its objectives, such as levies. The decision was overturned by the Supreme Court, but solely on procedural grounds. This position is possibly strengthened by the Religious Freedom Restoration Act (RFRA), passed by Congress in .

The IRS has more recently tried to send what are called “lock-in letters” to the AFSC, demanding that they withhold taxes from their resisting employees at the maximum rate permissible by law.

For a time (and this may still be the case), the AFSC policy was to obey such withholding laws and orders, but to hold back a percentage of the withheld taxes from the government, putting that percentage (a percentage they deemed equal to the percentage of the federal budget spent on the military) into an escrow account.

According to a Treasury Inspector General for Tax Administration report, many employers ignore these lock-in letters. This takes some gumption. The way the law works, if an employer doesn’t comply with the lock-in letter, the employer can become liable for the taxes that the employee isn’t paying.

Mennonite General Assembly

In 1989, the Mennonite Church General Assembly adopted a resolution to “support the Mennonite General Board in establishing a policy that federal income taxes not be withheld from the wages of any of its employees who make this request because of conscientious objection to the use of their taxes for military purposes.”

The General Board, however, balked on establishing such a policy after determining “there was not enough support… to ask church boards to engage in civil disobedience.”

Restored Israel of Yahweh

The small Jehovah’s Witnesses spin-off group called the Restored Israel of Yahweh practices war tax resistance. To help facilitate this, two of them, who ran a construction business, agreed not to withhold taxes from those of their employees who were also members of that denomination.

Those two, along with the company’s bookkeeper, were taken to court and convicted of tax evasion charges, making them, according to one of their lawyers, “the first pacifist tax resisters to be prosecuted and jailed — possibly ever — for felony conspiracy to defraud the U.S. and attempted tax evasion, the most serious criminal charges in the Internal Revenue Code.”

War Resisters League & War Resisters International

In , Ralph DiGia, who was working for the War Resisters League, asked them to stop withholding federal taxes from his paycheck. The League agreed, and some other employees followed DiGia’s lead.

It had taken a lot of work to get the League to adopt a policy of tax refusal. At first, they had refused, with a member of the League’s executive committee saying “the life of the organization is at stake.” War tax resisters responded, saying: “If pacifist organizations, whose business is to create a warless world, are not ready to risk something for war resistance now, when will they be ready?” Another group, the Fellowship of Reconciliation, also refused to challenge the IRS, and some of its employees resigned over the issue.

War Resisters’ International, which is based in London, decided in to hold back a percentage of its employees’s taxes (equivalent, in its view, to the military percentage of the British national budget). The organization takes the position that conscientious objection to military taxation is an unrecognized human right, but a human right all the same, and they intend to assert it.

Collective Impressions

American war tax resister Ed Guinan for a time ran a print shop called “Collective Impressions.” “Most of the workers in the collective were rooted in a Catholic tradition of pacifism,” said Guinan, and so, the company paid its employees’ withholding not to the Internal Revenue Service but directly to the U.S. Arms Control and Disarmament Agency.

The Agency returned the money, saying it could not accept it under such circumstances, whereupon Collective Impressions put the money into an escrow account from which it hoped to eventually be able to pay the money in a way that wouldn’t violate the pacifist beliefs of its employees, and from where it was eventually seized by the government.

Straight Lines, Ltd.

Martin Philips, director of the Welsh jewelry business “Straight Lines” stopped paying the 13.6% pay-as-you-earn withholding to the government for his employees — sending the money instead to the Overseas Development Administration as a protest against government military spending.

The government took Straight Lines to court, and eventually seized money from the company to cover the unpaid taxes.

Vivien Kellems

Soon after income tax withholding was introduced in the United States, ornery industrialist Vivien Kellems decided she was not interested in being the tax collector for her employees’ at the Kellems Cable Grip Manufacturing Company:

The most un-American phrase in our modern vocabulary is “take home pay.” What do we mean, “take home pay”? When I hire a man to work for me we discuss three things: the job to be done, the hours he shall work, and the wages he shall receive. And on Friday when he received that pay envelope, we have both fulfilled our contract for that week. There is no further obligation on either side. The money in that envelope belongs to him. He has worked for it and he has earned it. No one, not even the United States Government, has the right to touch it. Who dares to lay profane hands upon that money, to rudely filch from that free man the fruits of his labor, even before the money is in his own hands. This is a monstrous invasion of the rights of a free people and an outrageous perversion of the spirit of the Constitution. This is the miserable system foisted upon the people of our country by New Deal zealots and arrogant Communists who have wormed themselves into high places in Washington. This system is deliberately designed to make involuntary tax collectors of every employer and to impose involuntary tax servitude upon every employee. We don’t need to go to Russia for slavery, we’ve got it right here.

Paying taxes is a duty, a responsibility and a privilege of citizenship. Without taxes we can have no government. However I do not exercise other duties, responsibilities and privileges of citizenship for my employees. I do not vote for them, I do not form political opinions for them, I do not select a church for them, I do not pay real estate taxes for them. They are all free American citizens, thoroughly capable of performing all of the duties and responsibilities of citizenship for themselves. And so, from this day, I am not collecting nor paying their income taxes for them.

To demonstrate that she wasn’t against her employees paying their taxes, but only opposed to having to do it for them, she organized her employees once per quarter and allowed them, on company time, to fill out their own tax returns and to go down to the post office as a group to purchase money orders and file their own taxes.

The government subjected Kellems to a public smear campaign (which included intercepting and publicizing her love letters), and to legal action. The government won the legal battle, fining Kellems $7,600, whereupon she resumed withholding taxes from her employees’ paychecks.

George Fidenato

George Fidenato is Vivien Kellems reincarnated in today’s Italy. he has been refusing to withhold taxes from his six employees’ paychecks. “I do not want to be the tax collector. I’m not a slave of the state, and wouldn’t want to work for it even if you paid me!” As of this writing he is still pursuing legal appeals.

Indianapolis Baptist Temple

The Indianapolis Baptist Temple started refusing to pay federal taxes in , when pastor Gregory Dixon “decided the church would break all ties with the government and no longer act as its agent in withholding taxes from its employees,” citing Constitutional freedom of religion as his mandate for taking his church out from under Uncle Sam’s thumb. For several years, nothing came of this defiance, but in , the IRS started seeking back taxes, eventually filing liens against the church and against Dixon. The church fought back in court, but lost a series of appeals, finally getting turned down by the U.S. Supreme Court in , whereupon the government seized and auctioned off church property and Dixon himself was fined.

“Texas housewives”

, a group of women the press invariably referred to as the “Texas housewives” refused to withhold and pay social security taxes on the wages of their household help. The women were opposed to government-run social security, and to being enlisted as government tax collectors. They claimed also to be supported in their stand by their employees.

Money was eventually seized from their bank accounts to cover the taxes. They also pursued court appeals to try to get the tax declared unconstitutional, but in they lost their case and began paying the taxes.

The women’s suffrage movement in the United Kingdom

The National Insurance Act of required all workers to pay a portion of their paycheck into a fund for government-run health and unemployment benefits.

Members of the women’s suffrage movement saw this as another tax enacted without their consent, another example of “taxation without representation,” and another opportunity to resist.

Some members of suffrage groups were employers, and some suffrage groups had paid employees. In the Women Writers’ Suffrage League met to ask whether they “should, as a society, resist the new insurance tax and refuse to insure their secretary, with her full consent to their so doing?”

Kate Harvey refused to pay 5 shillings, 10 pence of tax for her gardener — for which she was sentenced to two months in prison.

The Women’s Freedom League refused to pay the tax on their employees — “we refuse to acquiesce in any legislation which controls the resources of women without the consent of women” — but the government seemed unwilling or unable to do more than threaten the group.


When people are arrested, tried, or imprisoned for tax resistance, their comrades have sometimes used this as an occasion to hold rallies or other demonstrations. This shows support for the people being persecuted, demonstrates determination in the face of government reprisals, and can be a good opportunity for propaganda.

Here are some examples:

  • When Russell Kanning was convicted for leafletting at the IRS office in Keene, New Hampshire, supporters demonstrated at the jail, holding up “Free Russell Kanning” signs.
  • During the Dublin water charge strike, according to one organizer: “The campaign immediately took a decision that when any individual was summonsed to court, we would turn up and contest every case — and that we would turn up in force. … And when the first court appearances took place, over 500 people turned up outside Rathfarnham courthouse to support their neighbours. We marched to the courthouse, had stirring speeches, several songs including ‘You’ll never Walk Alone’ and ‘Bridge Over Troubled Water’ and an amazing sense of our unbeatability.”
  • Sylvia Hardy, an elderly woman from Exeter, refused to pay her council tax, calling it highway robbery that the tax rates have risen by double-digits per year, while her pension rises at only 1.7% annually. When she was summonsed to court, she walked alongside banner-waving supporters and was met by a crowd of supporters outside the courthouse.
  • Another pensioner who refused to pay his council tax bill for similar reasons, David Richardson, was taken to court in . About fifty supporters demonstrated outside, singing “For He’s a Jolly Good Fellow,” for Richardson.
  • Brian Wright was the first person imprisoned for failure to pay Margaret Thatcher’s “Poll Tax” — 700 people held a rally outside the prison to show support. Other prisons holding poll tax resisters were later picketed by protesters.
  • When J.J. Keon, a Socialist from Grafton, Illinois, was jailed for refusing to pay what he contended was an illegal poll tax in , Socialist Party spokesman Ralph Korngold came to town and gave a speech outside the prison urging people to join Keon in resisting and to ask why no rich tax dodgers were behind bars.
  • Maurice McCrackin was jailed for war tax resistance in . While there, war tax resister Richard Fichter picketed the federal prison camp where he was held. Before that, he’d picketed the courthouse where McCracken was being tried.
  • When the IRS took war tax resister Ed Hedemann to court in to try to force him to turn over financial documents to the agency, some 25 supporters, waving signs and handing out leaflets, joined him to demonstrate outside the courthouse before the hearing.
  • Prior to war tax resister Frank Donnelly’s sentencing on tax evasion charges in , dozens of supporters rallied outside the courthouse. One supporter noted that “[i]n addition to showing up at his sentencing, Donnelly’s friends in Maine threw three ‘Going-Away-To-Jail Parties’ for Donnelly in the days leading up to his prison sentence. In one party surprise, Donnelly cut into a fresh Maine blueberry pie, and he found a file baked into the pie.”

The women’s suffrage movement in the United Kingdom was particularly noted for its courthouse and jailhouse rallies:

  • When Clemence Housman was jailed for failure to pay about $1 of tax in  — with the authorities telling her that they were authorized to keep her in jail until she paid up, however long that took — the Women’s Tax Resistance League held a protest outside the prison, and “gave three rousing cheers for Miss Housman, which… it is hoped reached the lonely prisoner in her cell.” The league then organized a procession to the prison gates. The four mile walk, over muddy streets on a rainy day, ended in a surprising victory, as the government had thrown in the towel and released Housman — without getting a penny from her — after five days.
  • When a Women’s Suffrage wagon full of activists descended on the courthouse where Janet Legate Bunten was being charged with refusal to take out a license for her dog, the authorities panicked. “The court was twenty minutes late in taking its seat,” a sympathetic observer noted, “and it was freely rumoured that the reason of the delay was that more police were sent for to be in attendance before the proceedings began! There certainly was an unusual number present for so insignificant a court.”
  • The Women’s Tax Resistance League organized “a great gathering” to support Kate Harvey who was charged with ten counts of failing to pay national insurance taxes on her gardener’s salary. Following the sentence, they shouted “Shame!” to the judge, then held a “poster parade” to the town square and held a mass meeting there.

Rallies outside the courthouse or prison are one way of supporting resisters who are looking at doing time for taking their stand (see The Picket Line for ), and supporting their families while they’re being held captive is another (see The Picket Line for ).

Other ways to show support are to accompany resisters as they go to prison, to visit them or correspond with them while they are inside, and to be there to meet them when they are released. Today I’ll give some examples of these ways of showing support for imprisoned tax resisters.

Accompanying resisters to prison

  • When elderly council tax rebel Sylvia Hardy was threatened with jail in , her supporters organized a convoy of cars to accompany her to the jail as a show of support.
  • In , Annuity Tax resisters in Edinburgh, Scotland, would go to prison in a parade of protesters. One description of such a procession read:

    [H]e was marched off to the Calton Jail, accompanied by the usual hasty muster of people carrying flags and poles, having placards on which were a variety of devices and inscriptions… His daughter, a fine young woman, in a fit of heroic indignation which overmastered her grief and the natural timidity of her sex, seized one of the flags, and would have walked before her father to prison with the crowd, but was prevented by him and the interference of the humane bystanders.

  • When Kate Harvey went to prison for her resistance as part of the Women’s Tax Resistance League, fellow-resisters Charlotte Despard and Mary Anderson accompanied her to the prison gates. When Elizabeth Knight was imprisoned on similar charges, she was accompanied to Holloway by resisters Florence Underwood and Isabel Tippett.

Visiting resisters in prison

  • Thomas Story, an English Quaker who was visiting the American colonies, was able to help two Quakers from Rhode Island who were in prison for not paying a militia exemption tax after having been drafted and refusing to fight. Story helped them hold a Quaker meeting in the prison itself, and also (having some legal experience) tried to assist them in court.
  • When Zerah Colburn Whipple was imprisoned for failing to pay a war tax in , it was a comfort to him to have friends on the outside trying to get in. He wrote: “Our friend John J. Copp, proved himself a true friend indeed. Knowing that I would be lonely in the jail, he visited me every day after he learned that I was there, and when the keeper refused him admission, he demanded it as his right to visit his client, and claimed the right to see me alone too, which was granted.”
  • The Trafalgar Square Defendants’ Campaign helped to organize prison visits to people who had been imprisoned in the Poll Tax rebellion.

Corresponding with imprisoned resisters

I’ve done a lot of volunteer work with the Prison Literature Project in Berkeley, California. Most of the letters we get are from prisoners requesting books — which makes sense, because that’s the sort of letter we explicitly ask for. But a pretty hefty percentage of the letters we get are just expressing gratitude for the books and letters we previously sent — heartfelt, often heartbreaking gratitude, especially since many of the prisoners are of limited means and can barely afford to put a stamp on a letter.

This impresses on me how meaningful it is for people behind bars to get letters from friends outside.

  • The Anarchist Black Cross of New York City held a letter-writing evening for imprisoned war tax resister Carlos Steward in .
  • Brian Wright was the first person thrown in prison for Poll Tax resistance, during the rebellion in the United Kingdom, in . While there he received over 800 cards and letters from supporters. The Trafalgar Square Defendants’ Campaign made it a policy to ensure that at least one personal letter per prisoner per week came from someone in the campaign.
  • When Kate Harvey had barricaded herself in her own home to try to defeat government attempts to seize her property for taxes, a supporter sent her a poem to keep her mood up:

    Good luck, my friend, I wish to thee,
    In thy brave fight ’gainst tyranny.
    Bracken Hill Siege will bring good cheer
    To those who hold our Freedom dear,
    And fight the good fight far and near.

    And when oppression is out-done,
    And Liberty, at last, is won,
    When women civic rights possess,
    They’ll think, I hope, with thankfulness,
    Of those who bore the battle’s stress.

  • When a Colorado doctor was jailed for refusing to pay federal income taxes that fund weapons of mass destruction, it was reported that “[l]etters of approval have been pouring in to Dr. Evans, and since he is only allowed to write very few, his mother in Philadelphia has taken up the task of acknowledging them, sending at the same time a typewritten sheet explaining the affair in detail.”

Welcoming resisters back from prison

  • The campaign to resist Thatcher’s Poll Tax organized a march to Brixton Prison, which held most of the resisters then in custody. Police attacked the march and arrested 135 people. “That evening,” says campaign volunteer Danny Burns, “volunteers were sent to every police station to welcome those who were released on bail.” This served not only to show solidarity, but also to make the arrested people aware of the legal support available to them and to encourage them to cooperate in their defense.
  • When Constance Andrews of the Women’s Tax Resistance League was released after having been jailed for a week for failure to pay a dog license tax, “a very large crowd — described in the local press as ‘an immense gathering’ — collected outside the prison to cheer Miss Andrews on her release.” A procession with suffrage banners walked along with Andrews as she walked from the prison to a reception held in her honor.
  • When Mark Wilks was released from prison for failure to pay his wife’s income tax in , the Women’s Tax Resistance League held a reception for the Wilkses, saying that “not only do they wish to do honour to those who have made such a brave stand for tax resistance, but to use the occasion, as one of many others, to keep before the public mind the necessity for the alteration of the laws.”
  • Katsuki James Otsuka served a 120-day sentence for refusing to pay war taxes to the U.S. government (and then refusing to pay the fine he was given for his initial refusal) in . A group of supporters demonstrated outside the prison at the time of his anticipated release, though “four carloads of state police” broke up the demonstration at one point, smashing a picket sign that read “You did right in refusing to pay taxes for A-bombs.”
  • During the white supremacist rebellion against the Reconstruction state government in Louisiana a man named Edward Booth was imprisoned for 24 hours for refusing to pay a license tax.

    [I]t was agreed among his immediate personal friends, the members of the tax resisting association and their sympathizers, to make a grand demonstration, at the hour of his release, and escort him to his place of business, to show their sympathies, and in what approbation he was held for having become the object of an oppression, in the defence of his personal rights.

    Before the hour of his release, a large concourse of people assembled before the doors of the prison, to hail the deliverance of the prisoner, and the anteroom was thronged with friends anxious to proffer the hand of sympathy and condolence. … Mr. Booth filed out of the room and stepped into a carriage in waiting, amid rousing cheers and a stirring air from the band. The carriage led off, followed by the band and the large concourse of people, who gradually fell into an orderly line of twos, to the number of about 400.

    The marchers hung an effigy of the Reconstruction governor from a lamp post while loudly cheering. When the procession reached Booth’s place of business, he gave a speech thanking the crowd for their support and urging them to renew their resistance.
  • William Tait, editor of Tait’s Edinburgh Magazine, was imprisoned for refusing to pay the Annuity Tax in that city, which went to support the official church, of which Tait was not a member. After four days, he was released. The Scotsman covered the story:

    [Tait] stepped into the open carriage, drawn by four horses, which stood on the street… At this moment, one of the gentlemen in the carriage, waving his hat, proposed three cheers for the King, and three cheers for Mr. Tait, — both of which propositions were most enthusiastically carried into effect. The procession was then about to move off, when, much against the will of Mr. Tait and the Committee, the crowd took the horses from the carriage, and with ropes drew it along the route of procession… As the procession marched along, it was joined by several other trades, who had been late in getting ready; and seldom have we seen such a dense mass of individuals as Prince’s Street presented on this occasion. In the procession alone, there were not fewer than 8,000 individuals; and we are sure that the spectators were more than thrice as numerous. Mr. Tait was frequently cheered as he passed along, — and never, but on the occasion of the Reform Bill, was a more unanimous feeling witnessed than on that which brought the people together yesterday afternoon.


There are many ways to support tax resisters when they are targeted by the police or courts, including:

  1. supporting the families of imprisoned resisters (see The Picket Line for )
  2. accompanying resisters to and from prison and visiting them while inside (see The Picket Line for )
  3. holding rallies outside the courthouse or prison (see The Picket Line for )
  4. attending their trials (see The Picket Line for )
  5. assisting their legal defense (see The Picket Line for )
  6. disrupting the trials or breaking resisters out of prison (see The Picket Line for )
  7. paying their legal fees or their fines for them (see The Picket Line for )

Today I’ll finish off this series by mentioning some other examples of ways sympathizers, supporters, and organized campaigns have responded to the arrest, trial, or imprisonment of tax resisters.

Mass action in response to arrests

  • When elderly pensioner Sylvia Hardy was imprisoned for refusing to continue to pay her ever-rising council tax, supporters started a daily vigil outside Exeter Cathedral to bring attention to her plight. “Judging from the passers-by,” one said, “most people are fully aware of what’s happened to her and we’ve had a lot of sympathy and interest.”
  • When Australian miners refused to pay a license tax in , they resolved that if any one of them were arrested: “it should be reported to the [tax resistance] committee by the nearest observer; they would immediately call a monster meeting, and the whole of the people would deliver themselves into custody.”
  • In , Australian miners were at it again, this time resisting the income tax. They voted on a resolution that said, in part, that upon “any member being sent to prison for refusing to pay, that all unionists be called on immediately to stop work, and refuse to recommence until such member is released, or the garnished money is refunded.”
  • In Beidenfleth, Germany, between the World Wars, farmers were unable to keep up with their tax payments, and decided to strike rather than see themselves further impoverished. When fifty-seven were indicted for interfering with a tax seizure, hundreds of others who either had been involved with that action (or who wished they could have been), demanded to be tried alongside them:

    [A] fever seemed to grip the countryside. From far and wide the peasants poured into Itzehoe, where the case was to be tried, with wild cries of self-accusation. The public prosecutor could not walk down the streets without being at once mobbed by powerful, earnest men begging him to lift the heavy weight of guilt from their shoulders and to restore their inner peace of mind by issuing a writ against them.

Honor prisoners

  • While people were desperately trying to get themselves indicted for tax resistance in Beidenfleth, those who succeeded were honored:

    The Beidenfleth Heifer Case developed into a regular popular festival. Maidenly hands strung garlands about the necks of those enviable peasants who had achieved the honour of receiving a writ.

  • I’ve mentioned before the badges awarded by the Women’s Tax Resistance League to those who had gone to prison in the course of the campaign, and how those so awarded were given the place of honor at campaign events (see The Picket Line for ). It was also common for the League to throw luncheons or other such events to honor imprisoned resisters upon their release.
  • The annuity tax resisters in Edinburgh, Scotland, honored one imprisoned resister with “a piece of plate for his conduct on this occasion.” Another time, they passed the hat for contributions, which, when the money was given to resister Thomas Russell, he said: “We shall give it to the Annuity Tax League, to enable them to carry out their operations in the abolishment of the tax.”
  • A plaque on the Cass County, Missouri courthouse building honors the five county judges who were imprisoned for contempt for refusing to order the county to collect taxes to pay off fraudulent railroad bonds .

Formal shows of support

  • When John Brown Smith, a lone Christian anarchist tax resister who was imprisoned for tax resistance for about a year , a convention of “Liberalists” in Boston passed a resolution in support of Smith’s stand, saying: “That in suffering eight months’ imprisonment in the orthodox Republican hell of Northampton, rather than pay his taxes, John Brown Smith has shown discerning wisdom and invincible courage, which place him high among the world’s benefactors, and disclose a practical way to vanquish sanguinary forces without shedding innocent or vicious blood.”
  • One of the Cass County judges who went to jail for refusing to obey a higher court order to impose taxes on the county to pay for fraudulent railroad bonds, was elected to the state legislature by the citizens of the county while he was in prison.
  • When war tax resister Zerah C. Whipple was in jail for his stand, the Connecticut State Peace Society passed a series of resolutions in support. For example: “Resolved: That it is a great, previous, and sanctifying privilege of us all, to feel that in his bonds we are bound with him, and to pour our heart’s holiest sympathies into his cup of trial.”
  • The Women’s Tax Resistance League and allied organizations would pass resolutions in support of imprisoned resisters, send telegrams of congratulation to resisters who were being jailed for the cause, and hold meetings to especially commemorate and support their stand.

Petition the government for leniency

  • When a number of young Quaker men were imprisoned for failure to pay a militia exemption tax in , David Cooper followed them to jail, and met with the officers who were holding them captive. He wrote:

    I had much conversation with them; they appeared very moderate, but were very earnest for me to pay the fine, and not suffer our sons to be committed to prison. I told them they were aware that our religious principles forbade it; the young men were in their possession, and I had no desire to persuade them to deviate from what they believed their duty as officers required; but only wished them to use their power in a manner that would afford peace hereafter. It was a matter of conscience; they ought therefore to be very tender, and not use rigor. If they were committed I saw no end. They could never pay the fines without wounding their own minds, nor could their friends do it for them. They appeared friendly, and the young men being under the Sheriff’s care, he directed them to go home, and meet him at Woodbury at an appointed day. He afterwards sent them word they need give themselves no further trouble till he called for them. So the matter rested.

  • The Women’s Tax Resistance League would write letters of inquiry to government officials whenever one of them was imprisoned. For instance, when Kate Harvey was jailed, Charlotte Despard wrote to her representative in Parliament to point out the discrepancy between her cruel sentence and the wrist-slaps given to men for similar offenses. “I cannot believe, sir,” she wrote, “that you will permit this injustice to be done. … Mrs. Harvey is one whose time, service and money are given to the rescue of little destitute children, and to the help of those not so fortunately placed as herself. While such injustices as these are permitted by the authorities, can you wonder that women are in revolt?” League member Marie Lawson started what she called a “snowball” protest — a sort of chain letter that sympathizers were supposed to send to their friends that included a postcard-sized petition they could send to various government figures.
  • When American war tax resister Maurice McCracken was imprisoned, supporters sent a telegram to President Eisenbower, asking him to release the prisoner (they got a vague, noncommittal reply).
  • Somewhat related to this is that when the American Revolution broke out, one item on the agenda of the revolutionaries from North Carolina was the legal rehabilitation of the tax rebels who had been convicted at the end of the Regulator movement of .

Tax agencies live by bureaucracy and paperwork. Many of the earliest examples of writing in the worlds’ museums are tax records. But some mischievous tax resisters have discovered that this is a vulnerability that can be targeted.

For example, , a video blogger going by the name “StormCloudsGathering” considered the idea of “filling out thousands of random tax returns with nonexistent names and numbers… so suddenly they get flooded with a bunch of returns that don’t make sense…”:

What’s even more brilliant about [this] option is that even non-U.S. citizens — people living in other countries — could participate. You could send in hundreds of tax returns even if you’re an Indonesian. You know: Americans can live in Indonesia, and they’re required to file taxes… there’s no way for them to be sure, just because it’s coming from Indonesia, that it’s not a valid tax return. They would have to do the investigation, and that costs resources.

He recommends filing in the name of particular, offensive, multinational corporations, but I think the average person would have a difficult time filing a sufficiently complex return to serve as a convincing decoy in such a case. Another option would be to file corporate returns for nonexistent corporations, or individual returns for phantom (or dead) people.

War tax resister Ed Hedemann has already made plans for what he calls “zombie war tax resistance” — filling in years of tax returns ahead of time and putting them in pre-stamped envelopes so that his survivors can continue to file (but, of course, refuse to pay!) after he’s gone. “Why give the government a break from having to deal with your resistance when you die?” he asks.

Hedemann also makes a point of periodically filing Freedom of Information Act requests for any information the IRS and other government agencies have been collecting about his activities — hundreds of pages — and he’s put together a guide for other tax resisters to follow in making their own requests.

Currently in the U.S. there is an epidemic of tax fraud in which the fraudsters file for phony tax refunds in the names (and taxpayer identification numbers) of other, real people. This often causes the tax collection bureaucracy to swing into action against the victims of the identity theft, which is both a waste of resources and a way of further alienating the population from the government and its tax bureaucracy — potentially a model that a tax resistance campaign could benefit from.

The IRS has made a big shift in recent years from processing paper income tax returns, filled out by hand, to electronic filing. This is more efficient for the agency, as it no longer has to hire as many people to laboriously transcribe the numbers from paper returns into its computer databases. The agency estimated that it cost about 35¢ on average for the agency to process an electronically-filed return, compared to an average of $2.87 for a paper return.

This suggests that one way to make a minor dent in the agency’s budget and efficiency is simply to file paper returns rather than file electronically (this is still a legal option for individual filers, even those who go to professional tax preparers). But if this became a strategy of a mass-campaign it could even cripple the tax collecting bureaucracy. George Jakabcin, IRS assistant deputy associate chief information officer for systems integration, said in that the agency “would be in a world of hurt” if even half of the people who had switched to electronic filing at that time decided to switch back. “We no longer have the capability to process the additional 43 million returns manually. We no longer have the facilities, we don’t have the IT infrastructure in place to support them, we don’t have the people, and some would argue that we are beginning to lose the expertise.”

The IRS has tried to crack down on people who send them paperwork just to waste their time. They have come up with something called the “frivolous filing penalty” and can use this to ding you $5,000 each time you file any sort of paperwork with them that takes a position they consider to be “frivolous.” They can do this immediately and on the whim of whichever bureaucrat is handling your forms, without going to court, and you are only allowed to appeal your fine before a judge if you pay it first!

War tax resister Karl Meyer wasn’t about to let the IRS think it could intimidate him with such tactics. So in , when the “Cabbage Patch Kids” dolls (each one slightly different) had become ubiquitous, he invented when he called “cabbage patch resistance” — filing a different, blatantly “frivolous” tax return every day. He was assessed $140,000 in penalties in alone (though the penalty was only $500 back then). The IRS never collected the money though. The best it could manage was to seize and sell his car, for a little over $1,000.

“Constitutionalist” and “sovereign citizen”-style tax protest groups in the U.S. are fond of harassing tax officials and other government employees with lawsuits, liens, bogus quasi-official court filings, and so forth. In one example, Eddie Kahn’s “Guiding Light of God Ministries,” filed some 2,000 misconduct complaints against IRS agents. A newspaper article about a subsequent legal case against the group noted that:

Some agents have said that their supervisors ordered them to back off from audits or collection efforts in the face of [such] threats, just to avoid investigations by the Treasury inspector general for tax administration.

Some paperwork tricks are more like “hacking” in that they treat the IRS as a system that processes input and produces output, and note that certain examples of pathological input can result in output unanticipated by the system designers. For example, the IRS gave out $20 million dollars in the filing season when people figured out that if they substantially overpaid a tax return with a bad check, the IRS would cut them a hefty refund check before they noticed they’d been had.

Here are some more examples of paperwork hacks being used against the tax collecting bureaucracy:

  • South Carolina’s state government recently passed a law that required all organizations that “directly or indirectly advocate, advise, teach or practice the duty or necessity of controlling, seizing, or overthrowing the government of the United States, the state of South Carolina, or any political division thereof,” to register their activities with the South Carolina Secretary of State and pay a five-dollar filing fee. A member of the Alliance of the Libertarian Left (which probably qualifies, at least in its more ambitious moments) decided to register, but with a twist:

    When belligerence and inhumanity prevail, the peaceful and the humane must find honor in being categorized as the enemies of the prevailing order. Please keep me updated as to the status of our registration. I look forward to hearing back from you as to our official recognition as enemies of your state and its government. … P.S. I am told that there is a processing fee in the amount of $5.00 for the registration of a subversive organization. Our organization is in fact so dastardly that we have refused to remit the fee.

  • Prussian farmers in used the bureaucracy against itself. A New York Times report noted:

    [T]he big agrarians… are determined to resort to sabotage of all the tax laws…

    [A correspondent in East Prussia says] “They have all filed protests and demanded that they be relieved from paying the tax until the protests are settled. That means a delay of at least three years in collecting the taxes, and it is said that the Provincial Treasury is inclined to grant this request. The big agrarians declared that they would do the same thing with all the tax laws. In Berlin the people might decree what pleased them, they (the agrarians) would not pay the taxes or subscribe to the compulsory loans. They want to sabotage the whole taxation system that they hate, and consequently they want to make so much work for the Treasury officers that the latter don’t know which way to turn.”

  • During the Beit Sahour tax strike against the Israeli occupation, Elias Rishmawi worked to get a suit challenging the legality of the tax accepted by Israel’s court system. He remembers: “I had never had an illusion that the Israeli supreme court would give any justice to Palestinians. … [T]he appeal formed the legal coverage by which I and others were able to continue resisting from one side not paying taxes, since there is a case in court and they cannot force me pay until the case is solved they cannot take any actions against us since we have this case, and we kept challenging the system through different means.… This was impossible to achieve without the legal coverage of the supreme court. Because then, I and the others, would have been considered as inciters and then might be imprisoned for ten years. That’s why we needed that coverage.”
  • An early form of resistance to Thatcher’s Poll Tax was called the “send it back” campaign. The idea was that people would register for the tax, as required, but would accompany their registration with questions that would require further manual processing by the individual councils that were processing the tax:

    Government regulations state: “…if for any reason you consider that you are not a ‘responsible person’ please let me know and return the form to me without completing it.” Stop It wants people to take up this offer by writing to ask if they should be the “responsible person” and suggests they ask who will have access to the information supplied and why the authorities require exact dates of birth. The implementation of the tax was dependent on an accurate register and the protest campaign could make the register “wildly inaccurate,”… Labour MP Brian Wilson, chairman of [the anti-poll tax campaign called] Stop It, said: “It is a campaign of obstruction within the law that does not lead people to incur the substantial penalties that are built into the legislation.” The aim was to have the legislation amended or abandoned.

    For this and other reasons, the councils were inundated with paperwork, for which they were unprepared. “Councils sat under a mountain of paper. Everything they did seemed to create more work,” wrote campaign historian Danny Burns. He quotes from the Poll Tax Legal Group:

    The paper-work involved with administering the charge is enormous — and likely to get worse. Backlogs switch from one area of activity to another. Indeed, local authorities cannot really do anything without generating more paper-work.

  • Kate Harvey, a tax resister for women’ suffrage in 1913, once wrote: “I have just received the first demand note for this year’s taxes. I have torn it up, put it in the envelope in which it came, and re-posted it to the Tax Collector. I suppose it is now reposing in his rubbish basket.”
  • The Association of Real Estate Taxpayers in Chicago during the Great Depression led tens of thousands of property owners to demand reassessments of their property, which effectively swamped the Board of Review and allowed the property owners to legally delay tax payment.

Tax resisters and tax resistance campaigns have at times made use of barricades, blockades, and occupations to keep tax collectors at bay. Here are some examples:

  • There were a number of prominent “sieges” in the tax resistance campaign that accompanied the British women’s suffrage movement. Dora Montefiore barred the arched doorway to her home against the bailiffs in and held out for six weeks before the bailiffs broke through,

    …addressing the frequent crowds through the upper windows of the house.

    WSPU meetings were held in front of the house daily, and resolutions were taken “that taxation without representation is tyranny.” After six weeks, the Crown was legally authorized to break down the door in order to seize property in lieu of taxes, a process to which Montefiore submitted, saying, “It was useless to resist force majeure when it came to technical violence on the part of the authorities.”

    The “Siege of Montefiore” was a publicity coup for the movement, and served as a useful rallying point for activists.

    On the little terrace of the front garden hung during the whole time of the siege a red banner with the letters painted in white: “Women should vote for the laws they obey and the taxes they pay.”

    Kate Harvey barricaded her home in and it took seven months for the authorities to crowbar their way in and seize her dining room furniture to auction for back taxes. The following year they needed battering rams to break her barricade. The Women’s Freedom League reported, of her first barricade:

    Passers-by read the bold declaration that she refuses to be taxed by a Government that refuses her representation because she is a woman. Her continued resistance has aroused keen interest in the London and Provincial Press, and afforded excellent “copy” for numerous illustrated papers.

    and of the second:

    An ingenious plan of protection had been devised and carried out, and the King’s officers wrestled with the fortifications for two hours before an entry was effected by means of a battering-ram!

    A newspaper article gives more details:

    Finally, after a heavy beam was used as a battering ram, the door went in with a crash. The door, however, led only to a narrow passage, where a still more obstinate door barred the way. A crowbar, battering ram, and a small jemmy were here brought into use, but even with those it was nearly half an hour before the door, almost splintered, gave way. Later, the hall was entered, where the tax collector was met by Mrs. Harvey and Mrs. [Charlotte] Despard. Here was little furniture visible, and it was not until a locksmith had forced the door of the dining room that the bailiff was able to place his levy upon goods. The amount of the tax, it is understood, is about £15.

    When the tax collector and bailiff came to seize goods from Isabella Harrison,

    Mrs. Harrison then gave instructions for the tradesmen’s entrance and windows to be locked and bolted, and herself opened the inner front door, closing it behind her and keeping her hand on the handle. The Tax Collector, who was standing with the bailiff inside the outer front door, asked if he was addressing Mrs. Darent Harrison, and hoped she would allow him to execute his trying task and produced his paper. Mrs. Harrison asked and was told the names of the local magistrates who had signed the warrant, and explained that her house could only be entered by force. … The Tax Collector protested that he could not employ force against a woman — that was quite out of the question. Mrs. Harrison then suggested that if he did not intend to stand there till he or she collapsed he must either employ force or call in the police to do so. He scoffed at the idea of sending for the police, but finally sent the bailiff to see if he could find any. But no police were to be found. The bailiff was next sent to get his dinner, and when he returned he reported “still no police anywhere to be found.” It was a complete impasse. They had been facing one another for three hours, and the Tax Collector seemed equally determined to “do his duty” and not to be guilty of even a technical assault on an elderly woman. It was only after being taunted with cowardice — with fear of the consequences of meeting moral with physical force — that he finally made an effort to get control of the handle of the door, and so with the assistance of the bailiff to force his way in.

    On an earlier occasion, Harrison had barricaded herself inside her home. Supporters brought her food and supplies by means of a basket she lowered from a window by a rope.
  • There is at least one report of similar barricades in the American women’s suffrage movement. Lillie Devereaux Blake addressed a New York Women’s Suffrage Society meeting in , and

    …narrated several anecdotes of vigorous ladies, who, in the security of their own castles, had defied all the approaches of the tax collector. One lady, she said, was in the habit of barricading herself in her house whenever the tax collector made his appearance, getting into a top room of the house, and from that coign of vantage, delaying the minion of the Government with potations from her parlors. [Laughter.] In this case, Mrs. Blake said it was suspected that the collector had paid the taxes himself, rather than submit to the convincing streams of the lady’s eloquence. [Laughter.]

  • War tax resisters Randy Kehler and Betsy Corner refused to leave their home when it was seized by the U.S. government in , defying a federal court order. When Kehler is arrested and imprisoned for contempt of court, a dozen affinity groups maintained a round-the-clock occupation of the home through .
  • During the Dublin water charge strike:

    People were told how to block up their stopcocks to make it difficult for their water to be cut off. Empty bean tins and a little bit of cement were the necessary ingredients.

  • In a group of French syndicalists and unemployed workers rallied at the home of “two of their comrades who refused to pay the income tax” and successfully deterred the police and bailiffs from appearing.
  • During the Fries Rebellion, officials tried to arrest Henry Shankwyler, but were foiled by a crowd of fifty supporters, who “went in advance of the officers, and, reaching the house before them,” intimidated the marshal into withdrawing without his prey. “Some said if he were taken out of his house they would fight as long as they had a drop of blood in their bodies. … Seeing that nothing further could be accomplished there, the officers took their leave. As they left the house the people set up a shout and hurrahed for ‘Liberty.’ ”
  • Irish “Blue Shirts” held a rally in County Cork to protest government property seizures against tax resisters, and “[w]hile the conference was sitting, County Cork farmers felled trees in the roads, cut telephone wires and made other efforts to prevent further seizure of cattle for unpaid annuities.” At one point “police fired upon a crowd attempting to prevent the forced sale of cattle seized for non-payment of taxes,” killing one.
  • Una Ridley, an English council tax resister, told a reporter in :

    …how the couple had managed to foil efforts by bailiffs to remove property. “So long as you make yourself secure, close all the downstairs windows and all the upstairs ones too, the bailiffs cannot make an entry,” she said.

  • In Samoa in , officials tried to arrest Tamasese, the head of the Mau movement, for tax refusal:

    …a party of civil police attempted to arrest Tamasese at Apia, but were prevented by crowds of Mau supporters, who obstructed the police and managed to get him away in a car. On , at Vaimoso village, another attempt was made by a party of civil police at his home. On that occasion the police were covered by a party of 30 men from the cruisers. Resistance was again made, and the police and the naval party, to avoid bloodshed, retired. further attempt to make an arrest was made at the home of Tamasese at Vaimoso on . The party of six military police was stoned by women and others, and it retired.

  • Barricades were used successfully in the battle against Thatcher’s Poll Tax. In one early case:

    Over 300 people turned up outside [Jeannette McGuin’s] house. Banners were hung out of the window saying “God Help the Sheriffs.” The sheriffs didn’t show up and Jeannette McGuin never heard another word from them.

    In some others:

    [I]n Edinburgh over 300 people filled a central high street to prevent a poinding… 200 activists guarded flats in the Grass Market area… and 150 people guarded 11 flats in Stockbridge and Comely Bank.

    In another:

    Demonstrators threatened to form a human blockade outside the home at Irvine of Mr Alex Smith, MEP for Scotland South, who has refused to pay a £50 penalty imposed for not registering for the community charge. However, before the protesters arrived, two sheriff’s officers, who called at Mr Smith’s home, left without trying to force entry after he refused to let them in.

    Jackie Moyers of the Mayfield/Newtongrange Anti-Poll Tax Union reported:

    The very first poinding which was supposed to have been taking place was in a small village called Pathead…

    The back of eight o’clock everybody started coming up, they actually started running a relay service, a shuttle service with cars going to collect people, and I’d say by about half-past nine to ten o’clock we had 110 people standing in the garden. It was a beautiful day, it was like everybody was sunbathing, having a day out; we stood about there, everybody singing songs, we had the records on, a couple of them had a wee drink, things like that, waiting on the sheriff officers coming…

    The sheriff officers turned up, got on the phone and, lo and behold, a police car turned up… So the police came up and asked us if the sheriff officers could get in and I said, “Well, I’m telling you, under no circumstances whatsoever are we allowing any sheriff officers into anybody’s house to carry out a poinding.”

    …So the sheriff officers turned around to the police, and says “I want him arrested, because he’s organising this,” and the police says, “well, we can’t do a thing.” And everyone in the garden, I says to them, well, “They want me arrested.” They says, “Well, if you’re getting arrested then all of us are getting arrested.” And by this time, the local coalman had come up the road in his lorry, stopped his lorry and blocked the street. The two guys at the back jumped off, and the coalman who was driving the lorry, they jumped over the fence and joined us. The local council workers, who were doing the windows at the time, downed their tools and got in the garden and supported us. It’s worse than jungle drums, because the local baker heard it, he came around with his baker’s van and started dishing out cakes to us. The sheriff officers were getting quite panicky by this time. The police got in their car and left the sheriff officers. I told them again. I said, “You’d better get going. It’s a waste of your time. We know you’re not going to get in, so there’s nothing else you can do.” … They tried to get in for five or ten minutes and by this time the crowd were getting quite hostile, and I says, “I think you’d better go to your car while you’ve still got four wheels and you’re still able to walk.”

    At Bishops Lydeard, people “divided up into small groups, and blockaded every road into the village.”

    Barricades were constructed and every vehicle which tried to enter was stopped and asked its business. … In the end, the bailiffs didn’t come near the place.

    Poll tax resisters also sometimes occupied or blockaded the offices of sheriffs and bailiffs.
  • During the Edinburgh Annuity Tax resistance, blockades were used to obstruct the movement of constables when they were seeking to arrest resisters, and barricades were used to prevent property seizure. Here are excerpts from one government investigation of the Annuity Tax disturbances:

    …I saw sledge hammers and other instruments there to open the premises and get at the goods, but after labouring for half an hour or more they could not effect an entrance.

    Q: Was that because Mr. Dun used some of the metal in which he was a dealer to barricade his premises?

    A: Yes; tons of metal were put up against the back door, and it was impossible for them to get in.

    Mr. Dunn had barricaded the door of the room where the poinded effects were, so that an entrance could not be had… I found that the room where the poinded goods were was filled up to above the centre of the room with boxes filled with plates of iron of immense weight. We were told that the poinded goods were lying beneath those, and that we might get at them as we could. I sent for labourers, and had the whole of those boxes removed into the front shop until I got access, after great trouble, to the sheets of brass, which were the poinded articles. These were then declared by the sheriff officers to be of a different description, and inferior to what they had previously poinded; they refused to take them; and the only articles they recognised were some coils of copper wire; those they took to the police office, and those were all that were obtained on that occasion.

  • During the Bardoli satyagraha, farmers famously barricaded their homes with their cattle inside to protect them from seizure.

    When the attachment operations began, minute instructions were issued to meet every situation. In the beginning only those who had received notices were to greet the attachment parties with closed doors. Then whole villages were turned into blackholes, and people who could not put up with the terrible strain involved were humourously asked to undertake a pilgrimage. When it was found that in spite of the greatest precautions, the Pathans managed to carry away carts, break into enclosures and unhinge closed doors, the Sardar [resistance commander] said: “Pull your carts to pieces. Keep the body in one place, wheels in another, and shafts in a third place; make your hedges extra strong with thorns and bushes; and fortify the doors in such a way that they might not be able to open them except by breaking them open with axes. Exhaust them thoroughly.”

    In order to save their beloved cattle 80,000 men, women, children with these cattle have locked themselves up in small and insanitary houses for over three months. As I passed through villages, silent, empty and deserted with sentinels posted at different ends, I saw women peeping through the barred windows to see whether it was the arrival of the japti [attachment] officer and on being reassured the doors being opened I was taken inside and I saw the darkness, the stench, the filth; and the men, women and children who had herded for months in the same room with their beloved cattle — miserable, lacerated, grown whitish by disease — and as I heard their determination to remain in that condition for months rather than abandon their cattle to the tender mercies of the japti officer I could not help thinking that the imagination which conceived the dire japti methods, the severity which had enforced them and the policy which had sanctioned them were difficult to be found outside the pages of a history of medieval times.

  • In Alwar, India, in , blockades were used against tax collectors:

    Thousands of armed Hindu Moslem [sic] peasants of splendid physique with fighting spirit are concentrating in an area of 22 square miles to repel the State tax gatherers.

    The roads by which the lorries have been bringing troops have been made impassable. The paths are blocked by huge boulders…

  • “Early one morning in Karl North (Rochester, N.Y.) was alerted by neighbors that the IRS had seized his car and was about to have it towed for $11.29 in unpaid telephone tax. Without time to grab his car key, Karl rushed out of the house and lay down under the car. This disconcerted the IRS enough that when they stopped everything to call the police, he ran back into the house, got the key, rushed back out, and drove the car off.”
  • Landholders in Tasmania launched a tax strike in , and when the police came with distress warrants, “Householders padlocked their gateways, and mastiffs were chained at the approaches.”
  • The tax resisters at the “New Rush” in South Africa in assembled a force to prevent the jailing of one of their comrades who had refused to pay a fine.
  • The Hut Tax War in Sierra Leone began when a king named Bai Bureh assembled an armed group which successfully defended him against an expected attempt to arrest him for refusing to pay the Hut Tax — an attempt that a later government investigator labeled “aggression pure and simple on the part of the authorities.” Other angry kings and people, inspired by Bai Bureh’s successful action, rallied to his side.
  • In , drivers parked their cars in the middle of the streets in downtown Paris, blocking all traffic for 45 minutes at mid-day to protest a fuel tax.

Property seizures were also used by the British women’s suffrage movement as opportunities to hold protest rallies or for propaganda. Here are some examples from the news of the time:

  • “Miss Muller, far from relenting to save her property, publicly advertised the date of the seizure, and invited the women of England to come and witness the disgraceful spectacle of a woman being robbed by the minions of the law because she dared to ask for a voice in the disposition of her taxation. The invitation was accepted by hundreds of well-dressed but excited and indignant women, who crowded into Cadogan Square and nearly mobbed the bailiffs while they were removing the lares and penates from the Muller residence. An indignation meeting was afterward held in Miss Muller’s drawing-rooms and many bitter and vehement denunciations of the tyranny and injustice of the law were indulged in.”
  • “Miss Raleigh naturally made use of the occasion for propaganda purposes, conversing with the tax collector for some time on the subject of Woman Suffrage, and presenting him with Suffrage literature, which he accepted.”
  • “A very successful protest was made at Finchley on in connection with the seizure of property belonging to Miss [Sarah] Benett, late hon. treasurer of the W.F.L. By courtesy of the auctioneer, Miss Bennet, was allowed to explain her reason for resisting payment of taxes. A very successful open-air meeting was held afterwards.”

A tactic that I’ve encountered on many occasions in my research into tax resistance campaigns is that of disrupting government auctions of goods, particularly those of seized from tax resisters. Here are several examples that show the variety of ways campaigns have accomplished this:

Religious nonconformists in the United Kingdom

Education Act-related resistance

Some disruption of auctions took place during the tax resistance in protest of the provisions of the Education Act that provided taxpayer money for sectarian education . The Westminster Gazette reported:

There was some feeling displayed at a sale of the goods of Passive Resisters at Colchester yesterday, the Rev. T. Batty, a Baptist minister, and the Rev. Pierrepont Edwards, locally, known as “the fighting parson,” entering into discussion in the auction room, but being stopped by the auctioneer, who said he did his work during the week and he hoped they did theirs on Sundays. At Long Eaton the goods of twenty-three Passive Resisters were sold amid demonstrations of hostility to the auctioneer. A boy was arrested for throwing a bag of flour.

The New York Times reported that “Auctioneers frequently decline to sell goods upon which distraints have been levied.” And the San Francisco Chronicle noted:

Difficulty is experienced everywhere in getting auctioneers to sell the property confiscated. In Leominster, a ram and some ewe lambs, the property of a resistant named Charles Grundy, were seized and put up at auction, as follows: Ram, Joe Chamberlain; ewes, Lady Balfour, Mrs. Bishop, Lady Cecil, Mrs. Canterbury and so on through the list of those who made themselves conspicuous in forcing the bill through Parliament. The auctioneer was entitled to a fee under the law of 10 shillings and 6 pence, which he promptly turned over to Mr. Grundy, having during the sale expressed the strongest sympathy for the tax-resisters. Most of the auction sales are converted into political meetings in which the tax and those responsible for it are roundly denounced.

Edinburgh Annuity Tax resistance

Auction disruptions were commonplace in the Annuity Tax resistance campaign in Edinburgh. By law the distraint auctions (“roupings”) had to be held at the Mercat Cross — the town square, essentially — which made it easy to gather a crowd; or sometimes in the homes of the resisters. Tait’s Edinburgh Magazine reported of one of the Mercat Cross roupings:

If any of our readers know that scene, let them imagine, after the resistance was tolerably well organized, an unfortunate auctioneer arriving at the Cross about noon, with a cart loaded with furniture for sale. Latterly the passive hubbub rose as if by magic. Bells sounded, bagpipes brayed, the Fiery Cross passed down the closses, and through the High Street and Cowgate; and men, women, and children, rushed from all points towards the scene of Passive Resistance. The tax had grinded the faces of the poor, and the poor were, no doubt, the bitterest in indignation. Irish, Highlanders, Lowlanders, were united by the bond of a common suffering. Respectable shopkeepers might be seen coming in haste from the Bridges; Irish traders flew from St. Mary’s Wynd; brokers from the Cowgate; all pressing round the miserable auctioneer; yelling, hooting, perhaps cursing, certainly saying anything but what was affectionate or respectful of the clergy. And here were the black placards tossing above the heads of the angry multitude — ROUPING FOR STIPEND! This notice was of itself enough to deter any one from purchasing; though we will say it for the good spirit of the people, that both the Scotch and Irish brokers disdained to take bargains of their suffering neighbours’ goods. Of late months, no auctioneer would venture to the Cross to roup for stipend. What human being has nerve enough to bear up against the scorn, hatred, and execration of his fellow-creatures, expressed in a cause he himself must feel just? The people lodged the placards and flags in shops about the Cross, so that not a moment was lost in having their machinery in full operation, and scouts were ever ready to spread the intelligence if any symptoms of a sale were discovered.

Sheriff Clerk Kenmure Maitland appeared before a committee that was investigating the resistance campaign. He mentioned that “Mr. Whitten, the auctioneer for sheriff’s sales, was so much inconvenienced and intimidated that he refused to take any more of those sales.”

Q: What was Mr. Whitten’s express reason for declining to act as auctioneer?

A: He was very much inconvenienced on that occasion, and he believed that his general business connection would suffer by undertaking these sales, and that he would lose the support of any customer who was of that party.

Q: It was not from any fear of personal violence?

A: That might have had a good deal to do with it.

Q: Was Mr. Whitten the only auctioneer who declined?

A: No. After Mr. Whitten’s refusal I applied to Mr. Hogg, whose services I should have been glad to have obtained, and he said he would let me know the next day if he would undertake to act as auctioneer; he wrote to me the next day saying, that, after consideration with his friends, he declined to act.

Q: Any other?

A: I do not remember asking any others. The rates of remuneration for acting as auctioneer at sheriffs’ sales are so low that men having a better class of business will not act. I had to look about among not first-class auctioneers, and I found that I would have some difficulty in getting a man whom I could depend upon, for I had reason to believe that influence would be used to induce the auctioneer to fail me at the last moment.

It was difficult for the authorities to get any help at all, either from auctioneers, furniture dealers, or carters. The government had to purchase (and fortify) their own cart because they were unable to rent one for such use.

Here is an example of an auction of a resister’s goods held at the resister’s home, as described in the testimony of Thomas Menzies:

A: I saw a large number of the most respectable citizens assembled in the house, and a large number outside awaiting the arrival of the officers who came in a cab, and the indignation was very strong when they got into the house, so much so that a feeling was entertained by some that there was danger to the life of Mr. Whitten, the auctioneer, and that he might be thrown out of the window, because there were such threats, but others soothed down the feeling.

Q: There was no overt act or breach of the peace?

A: No. The cabman who brought the officers, seeing they were engaged in such a disagreeable duty, took his cab away, and they had some difficulty in procuring another, and they went away round by a back street, rather than go by the direct way.

Q: Did Mr. Whitten, from his experience on that occasion, refuse ever to come to another sale as auctioneer?

A: He refused to act again, he gave up his position.

He then described a second such auction:

A: The house was densely packed; it was impossible for me to get entrance; the stair was densely packed to the third and second flats; when the policemen came with the officers, they could not force their way up, except with great difficulty. The consequence was, that nearly the whole of the rail of the upper storey gave way to the great danger both of the officers and the public, and one young man I saw thrown over the heads of the crowd to the great danger of being precipitated three storeys down. Then the parties came out of the house, with their clothes dishevelled and severely handled; and the officer on that occasion will tell you that he was very severely dealt with indeed, and Mr. Sheriff Gordon was sent for, so much alarm being felt; but by the time the Sheriff arrived things were considerably subdued.

Sheriff Clerk Maitland also described this auction:

I found a considerable crowd outside; and on going up to the premises on the top flat, I found that I could not get entrance to the house; the house was packed with people, who on our approach kept hooting and shouting out, and jeering us; and, as far as I could see, the shutters were shut and the windows draped in black, and all the rooms crowded with people. I said that it was necessary to carry out the sale, and they told me to come in, if I dare.

On another occasion, as he tells it, the auction seemed to go smoothly at first, but the buyers didn’t get what they hoped for:

At Mr. McLaren’s sale everything was conducted in an orderly way as far as the sale was concerned. We got in, and only a limited number were allowed to go in; but after the officials and the police had gone, there was a certain amount of disturbance. Certain goods were knocked down to the poinding creditors, consisting of an old sofa and an old sideboard, and Mr. McLaren said, “Let those things go to the clergy.” Those were the only things which had to be taken away. There was no vehicle ready to carry them away. Mr. McLaren said that he would not keep them. After the police departed, he turned them out in the street, when they were taken possession of by the crowd of idlers, and made a bonfire of.

A summary of the effect of all of this disruption reads:

So strong was the feeling of hostility, that the town council were unable to procure the services of any auctioneer to sell the effects of those who conscientiously objected to pay the clerical portion of the police taxes, and they were consequently forced to make a special arrangement with a sheriff’s officer, by which, to induce him to undertake the disagreeable task, they provided him for two years with an auctioneer’s license from the police funds. In , it was found necessary to enter into another arrangement with the officer, by which the council had to pay him 12½ percent, on all arrears, including the police, prison, and registration rates, as well as the clerical tax; and he receives this per-centage whether the sums are recovered by himself or paid direct to the police collector, and that over and above all the expenses he recovers from the recusants. But this is not all; the council were unable to hire a cart or vehicle from any of the citizens, and it was found necessary to purchase a lorry, and to provide all the necessary apparatus and assistance for enforcing payment of the arrears. All this machinery, which owes its existence entirely to the Clerico-Police Act, involves a wasteful expenditure of city funds, induces a chronic state of irritation in the minds of the citizens, and is felt to be a gross violation of the principles of civil and religious liberty.

The Tithe War

William John Fitzpatrick wrote of the auctions during the Tithe War:

[T]he parson’s first step was to put the cattle up to auction in the presence of a regiment of English soldiery; but it almost invariably happened that either the assembled spectators were afraid to bid, lest they should incur the vengeance of the peasantry, or else they stammered out such a low offer, that, when knocked down, the expenses of the sale would be found to exceed it. The same observation applies to the crops. Not one man in a hundred had the hardihood to declare himself the purchaser. Sometimes the parson, disgusted at the backwardness of bidders, and trying to remove it, would order the cattle twelve or twenty miles away in order to their being a second time put up for auction. But the locomotive progress of the beasts was always closely tracked, and means were taken to prevent either driver or beast receiving shelter or sustenance throughout the march.

The Sentinel wrote of one auction:

Yesterday being the day on which the sheriff announced that, if no bidders could be obtained for the cattle, he would have the property returned to Mr. Germain, immense crowds were collected from the neighbouring counties — upwards of 20,000 men. The County Kildare men, amounting to about 7000, entered, led by Jonas Duckett, Esq., in the most regular and orderly manner. This body was preceded by a band of music, and had several banners on which were “Kilkea and Moone, Independence for ever,” “No Church Tax,” “No Tithe,” “Liberty,” &c. The whole body followed six carts, which were prepared in the English style — each drawn by two horses. The rear was brought up by several respectable landholders of Kildare. The barrack-gates were thrown open, and different detachments of infantry took their stations right and left, while the cavalry, after performing sundry evolutions, occupied the passes leading to the place of sale. The cattle were ordered out, when the sheriff, as on the former day, put them up for sale; but no one could be found to bid for the cattle, upon which he announced his intention of returning them to Mr. Germain. The news was instantly conveyed, like electricity, throughout the entire meeting, when the huzzas of the people surpassed anything we ever witnessed. The cattle were instantly liberated and given up to Mr. Germain. At this period a company of grenadiers arrived, in double-quick time, after travelling from Castlecomer, both officers and men fatigued and covered with dust. Thus terminated this extraordinary contest between the Church and the people, the latter having obtained, by their steadiness, a complete victory. The cattle will be given to the poor of the sundry districts.

Similar examples were reported in the foreign press:

A most extraordinary scene has been exhibited in this city. Some cows seized for tithes were brought to a public place for sale, escorted by a squadron of lancers, and followed by thousands of infuriated people. All the garrison, cavalry and infantry, under the command of Sir George Bingham, were called out. The cattle were set up at three pounds for each, no bidder; two pounds, no bidder; one pound, no bidder; in short, the auctioneer descended to three shillings for each cow, but no purchaser appeared. This scene lasted for above an hour, when there being no chance of making sale of the cattle, it was proposed to adjourn the auction; but, as we are informed, the General in command of the military expressed an unwillingness to have the troops subjected to a repetition of the harassing duty thus imposed on them. After a short delay, it was, at the interference and remonstrance of several gentlemen, both of town and country, agreed upon that the cattle should be given up to the people, subject to certain private arrangements. We never witnessed such a scene; thousands of country people jumping with exulted feelings at the result, wielding their shillelaghs, and exhibiting all the other symptoms of exuberant joy characteristic of the buoyancy of Irish feeling.

At Carlow a triumphant resistance to the laws, similar to that which occurred at Cork, has been exhibited in the presence of the authorities and the military. Some cattle had been seized for tithe, and a public sale announced, when a large body of men, stated at 50,000, marched to the place appointed, and, of course, under the influence of such terror, none were found to bid for the cattle. The sale was adjourned from day to day, for seven days, and upon each day the same organised bands entered the town, and rendered the attempt to sell the cattle, in pursuance of the law, abortive. At last the cattle are given up to the mob, crowned with laurels, and driven home with an escort of 10,000 men.

In a somewhat later case, a Catholic priest in Blarney by the name of Peyton refused to pay his income tax on the grounds that the law treated him in an inferior way to his Protestant counterparts. His horse was seized and sold at auction, where “the multitude assembled hissed, hooted, hustled, and otherwise impeded the proceedings.”

Irish factions

In , a Sinn Fein leader told a reporter that the group was pondering a tax strike, and predicted that “No Irish auctioneer would consent to act at [distraint] sales. Auctioneers would have to be imported from England. So would purchaser. Then Irish laborers would refuse to move the sold goods to the wharves and Irish sailors would refuse to carry it on their ships. England soon would find herself without the millions of pounds sterling that she now squeezes out of Ireland.”

There was precedent for this. During the Tithe War period and thereafter, the authorities had to go to extraordinary lengths to auction off seized goods. As one account put it:

In Ireland we pay — the whole people of the empire pay — troops who march up from the country to Dublin, fifty or sixty miles, as escorts of the parson-pounded pigs and cattle, which passive resistance prevents from being sold or bought at home; and we also maintain barracks in that country which not only lodge the parsons’ military guards, but afford, of late, convenient resting-places in their journey to the poor people’s cattle, whom the soldiers are driving to sale; and which would otherwise be rescued on the road.

The women’s suffrage movement in the United Kingdom

The tax resisters in the women’s suffrage movement in Britain were particularly adept in disrupting tax auctions and in making them opportunities for propaganda and protest. Here are several examples, largely as reported in the movement newsletter called The Vote:

  • “On a sale was held… of jewellery seized in distraint for income-tax… Members of the W.F.L. and Mrs. [Edith] How Martyn (Hon. Sec.) assembled to protest against the proceedings, and the usual policeman kept a dreary vigil at the open door. The day had been specially chosen by the authorities, who wished to prevent a demonstration…”
  • “The sale of Mrs. Cleeves’ dog-cart took place at the Bush Hotel, Sketty, on afternoon. The W.F.L. held their protest meeting outside — much to the discomfort of the auctioneer, who declared the impossibility of ‘drowning the voice outside.’ ”
  • “Notwithstanding the mud and odoriferous atmosphere of the back streets off Drury-lane, quite a large number of members of the Tax Resisters’ League, the Women’s Freedom League, and the Women’s Social and Political Union, met outside Bulloch’s Sale Rooms shortly after to protest against the sale of Miss Bertha Brewster’s goods, which had been seized because of her refusal to pay her Imperial taxes. Before the sale took place, Mrs. Gatty, as chairman, explained to at least a hundred people the reasons of Miss Brewster’s refusal to pay her taxes and the importance of the constitutional principle that taxation without representation is tyranny, which this refusal stood for. Miss Leonora Tyson proposed the resolution protesting against the injustice of this sale, and it was seconded by Miss F[lorence]. A. Underwood, and supported by Miss Brackenbury. The resolution was carried with only two dissentients, and these dissentients were women!”
  • “The goods seized were sold at the public auction room. Before selling them the auctioneer allowed Mrs. How Martyn to make a short explanatory speech, and he himself added that it was an unpleasant duty he had to perform.”
  • “A scene which was probably never equalled in the whole of its history took place at the Oxenham Auction Rooms, Oxford-street, on . About a fortnight before the bailiffs had entered Mrs. Despard’s residence in Nine Elms and seized goods which they valued at £15. Our President, for some years past, as is well known, has refused to pay her income-tax and inhabited house duty on the grounds that taxation and representation should go together; and this is the third time her goods have been seized for distraint. It was not until the day before —  — that Mrs. Despard was informed of the time and place where her furniture was to be sold. In spite of this short notice — which we learn on good authority to be illegal — a large crowd composed not only of our own members but also of women and men from various Suffrage societies gathered together at the place specified in the notice. ¶ When ‘Lot 325’ was called Mrs. Despard mounted a chair, and said, ‘I rise to protest, in the strongest, in the most emphatic way of which I am capable, against these iniquities, which are perpetually being perpetrated in the name of the law. I should like to say I have served my country in various capacities, but I am shut out altogether from citizenship. I think special obloquy has been put upon me in this matter. It was well known that I should not run away and that I should not take my goods away, but the authorities sent a man in possession. He remained in the house — a household of women — at night. I only heard of this sale, and from a man who knows that of which he is speaking, I know that this sale is illegal. I now claim the law — the law that is supposed to be for women as well as men.’ ”
  • “[A] most successful protest against taxation without representation was made by Mrs. Muir, of Broadstairs, whose goods were sold at the Auction Rooms, 120, High-street, Margate. The protest was conducted by Mrs. [Emily] Juson Kerr; and Miss Ethel Fennings, of the W.F.L., went down to speak. The auctioneer, Mr. Holness, was most courteous, and not only allowed Mrs. Muir to explain in a few words why she resisted taxation, but also gave permission to hold meeting in his rooms after the sale was over.”
  • “One of the most successful and effective Suffrage demonstrations ever held in St. Leonards was that arranged jointly by the Women’s Tax Resistance League and the Hastings and St. Leonards Women’s Suffrage Propaganda League, on , on the occasion of the sale of some family silver which had been seized at the residence of Mrs. [Isabella] Darent Harrison for non-payment of Inhabited House Duty. Certainly the most striking feature of this protest was the fact that members of all societies in Hastings, St. Leonards, Bexhill and Winchelsea united in their effort to render the protest representative of all shades of Suffrage opinion. Flags, banners, pennons and regalia of many societies were seen in the procession.… The hearty response from the men to Mrs. [Margaret] Kineton Parkes’s call for ‘three cheers for Mrs. Darent Harrison’ at the close of the proceedings in the auction room, came as a surprise to the Suffragists themselves.”
  • “On , the last item on the catalogue of Messrs. Whiteley’s weekly sale in Westbourne-grove was household silver seized in distraint for King’s taxes from Miss Gertrude Eaton, of Kensington. Miss Eaton is a lady very well known in the musical world and interested in social reforms, and hon. secretary of the Prison Reform Committee. Miss Eaton said a few dignified words of protest in the auction room, and Mrs. [Anne] Cobden Saunderson explained to the large crowd of bidders the reason why tax-paying women, believing as they do that taxation without representation is tyranny, feel that they cannot, by remaining inactive, any longer subscribe to it. A procession then formed up and a protest meeting was held…”
  • “At the offices of the collector of Government taxes, Westborough, on a silver cream jug and sugar basin were sold. These were the property of Dr. Marion McKenzie, who had refused payment of taxes to support her claim on behalf of women’s suffrage. A party of suffragettes marched to the collector’s office, which proved far too small to accommodate them all. Mr. Parnell said he regretted personally having the duty to perform. He believed that ultimately the women would get the vote. They had the municipal vote and he maintained that women who paid rates and taxes should be allowed to vote. (Applause.) But that was his own personal view. He would have been delighted not to have had that process, but he had endeavoured to keep the costs down. Dr. Marion McKenzie thanked Mr. Parnell for the courtesy shown them. A protest meeting was afterwards held on St. Nicholas Cliff.”
  • “Mrs. [Anne] Cobden-Sanderson, representing the Women’s Tax Resistance League, was, by courtesy of the auctioneer, allowed to explain the reason of the protest. Judging by the applause with which her remarks were received, most of those present were in sympathy.”
  • “The auctioneer was entirely in sympathy with the protest, and explained the circumstances under which the sale took place. He courteously allowed Mrs. [Anne] Cobden Sanderson and Mrs. [Emily] Juson Kerr to put clearly the women’s point of view; Miss Raleigh made a warm appeal for true freedom. A procession was formed and an open-air meeting subsequently held.”
  • “The auctioneer, who is in sympathy with the suffragists, refused to take commission.”
  • “[A] crowd of Suffragists of all shades of opinion assembled at Hawking’s Sale Rooms, Lisson-grove, Marylebone, to support Dr. Frances Ede and Dr. Amy Sheppard, whose goods were to be sold by public auction for tax resistance. By the courtesy of the auctioneer, Mr. Hawking, speeches were allowed, and Dr. Ede emphasized her conscientious objection to supporting taxation without representation; she said that women like herself and her partner felt that they must make this logical and dignified protest, but as it caused very considerable inconvenience and sacrifice to professional women, she trusted that the grave injustice would speedily be remedied. Three cheers were given for the doctors, and a procession with banners marched to Marble Arch, where a brief meeting was held in Hyde Park, at which the usual resolution was passed unanimously.”
  • “An interesting sequel to the seizure of Mrs. Tollemache’s goods last week, and the ejection of the bailiff from her residence, Batheaston Villa, Bath, was the sale held , at the White Hart Hotel. To cover a tax of only £15 and costs, goods were seized to the value of about £80, and it was at once decided by the Women’s Tax Resistance League and Mrs. Tollemache’s friends that such conduct on the part of the authorities must be circumvented and exposed. The goods were on view the morning of the sale, and as there was much valuable old china, silver, and furniture, the dealers were early on the spot, and buzzing like flies around the articles they greatly desired to possess. The first two pieces put up were, fortunately, quite inviting; £19 being bid for a chest of drawers worth about 50s. and £3 for an ordinary leather-top table, the requisite amount was realised, and the auctioneer was obliged to withdraw the remaining lots much to the disgust of the assembled dealers. Mrs. [Margaret] Kineton Parkes, in her speech at the protest meeting, which followed the sale, explained to these irate gentlemen that women never took such steps unless compelled to do so, and that if the tax collector had seized a legitimate amount of goods to satisfy his claim, Mrs. Tollemache would willingly have allowed them to go.”
  • “Under the auspices of the Tax Resistance League and the Women’s Freedom League a protest meeting was held at Great Marlow on , on the occasion of the sale of plate and jewellery belonging to Mrs. [Mary] Sargent Florence, the well-known artist, and to Miss Hayes, daughter of Admiral Hayes. Their property had been seized for the non-payment of Imperial taxes, and through the courtesy of the tax-collector every facility was afforded to the protesters to explain their action.”
  • “At the sale of a silver salver belonging to Dr. Winifred Patch, of Highbury, Steen’s Auction Rooms, Drayton Park, were crowded on by members of the Women’s Freedom League, the Women’s Tax Resistance League, and other Suffrage societies. The auctioneer refused to allow the usual five minutes for explanation before the sale, but Miss Alison Neilans, of the Women’s Freedom League, was well supported and cheered when she insisted on making clear the reasons why Dr. Patch for several years has refused to pay taxes while deprived of a vote. A procession was then formed, and marched to Highbury Corner, where a large open-air meeting was presided over by Mrs. [Marianne] Clarendon Hyde, of the Women’s Freedom League, and addressed by Mrs. Merrivale Mayer.”
  • “Practically every day sees a sale and protest somewhere, and the banners of the Women’s Tax Resistance League, frequently supported by Suffrage Societies, are becoming familiar in town and country. At the protest meetings which follow all sales the reason why is explained to large numbers of people who would not attend a suffrage meeting. Auctioneers are becoming sympathetic even so far as to speak in support of the women’s protest against a law which demands their money, but gives them no voice in the way in which it is spent.”
  • “The sale was conducted, laughably enough, under the auspices of the Women’s Freedom League and the Women’s Tax Resistance League; for, on obtaining entrance to the hall, Miss Anderson and Mrs. Fisher bedecked it with all the insignia of suffrage protest. The rostrum was spread with our flag proclaiming the inauguration of Tax Resistance by the W.F.L.; above the auctioneer’s head hung Mrs. [Charlotte] Despard’s embroidered silk banner, with its challenge “Dare to be Free”; on every side the green, white and gold of the W.F.L. was accompanied by the brown and black of the Women’s Tax Resistance League, with its cheery ‘No Vote, no Tax’ injunctions and its John Hampden maxims; while in the front rows, besides Miss Anderson, the heroine of the day, Mrs. Snow and Mrs. Fisher, were seen the inspiring figures of our President and Mrs. [Anne] Cobden Sanderson, vice-president of the W.T.R.L.
  • “…all Women’s Freedom League members who know anything of the way in which the sister society organises these matters should attend the sale in the certainty of enjoying a really telling demonstration…”
  • “From early in the day Mrs. Huntsman and a noble band of sandwich-women had paraded the town announcing the sale and distributing leaflets. In the afternoon a contingent of the Tax Resistance League arrived with the John Hampden banner and the brown and black pennons and flags. These marched through the town and market square before entering the hall in which the sale and meeting were to be held, and which was decorated with the flags and colours of the Women’s Freedom League. Mr. Croome, the King’s officer, conducted the sale in person, the goods sold being a quantity of table silver, a silver toilette set, and one or two other articles. The prices fetched were trifling, Mrs. Harvey desiring that no one should buy the goods in for her.”
  • “Miss Andrews asked the auctioneer if she might explain the reason for the sale of the waggon, and, having received the necessary permission was able to give an address on tax resistance, and to show how it is one of the weapons employed by the Freedom League to secure the enfranchisement of women. Then came the sale — but beforehand the auctioneer said he had not been aware he was to sell ‘distressed’ goods, and he very much objected to doing so.… The meeting and the auctioneer together made the assembly chary of bidding, and the waggon was not sold, which was a great triumph for the tax-resisters.… Miss Trott and Miss Bobby helped to advertise the meeting by carrying placards round the crowded market.”
  • “There was a crowded audience, and the auctioneer opened the proceedings by declaring himself a convinced Suffragist, which attitude of mind he attributed largely to a constant contact with women householders in his capacity as tax collector. After the sale a public meeting was held… At the close of the meeting many questions were asked, new members joined the League…”
  • The authorities tried to auction off Kate Harvey’s goods on-site, at her home, rather than in a public hall, so that they might avoid demonstrations of that sort. “On morning a band of Suffragist men carried placards through the streets of Bromley, on which was the device, ‘I personally protest against the sale of a woman’s goods to pay taxes over which she has no control,’ and long before , the time fixed for the sale, from North, South, East and West, people came streaming into the little town of Bromley, and made their way towards ‘Brackenhill.’ Punctually at the tax-collector and his deputy mounted the table in the dining-room, and the former, more in sorrow than in anger, began to explain to the crowd assembled that this was a genuine sale! Mrs. Harvey at once protested against the sale taking place. Simply and solely because she was a woman, although she was a mother, a business woman, and a tax-payer, she had no voice in saying how the taxes collected from her should be spent. The tax collector suffered this speech in silence, but he could judge by the cheers it received that there were many ardent sympathisers with Mrs. Harvey in her protest. He tried to proceed, but one after another the men present loudly urged that no one there should bid for the goods. The tax-collector feebly said this wasn’t a political meeting, but a genuine sale! ‘One penny for your goods then!’ was the derisive answer. ‘One penny — one penny!’ was the continued cry from both inside and outside ‘Brackenhill.’ Then men protested that the tax-collector was not a genuine auctioneer; he had no hammer, no list of goods to be sold was hung up in the room. There was no catalogue, nothing to show bidders what was to be sold and what wasn’t. The men also objected to the presence of the tax-collector’s deputy. ‘Tell him to get down!’ they shouted. ‘The sale shan’t proceed till he does,’ they yelled. ‘Get down! Get down:’ they sang. But the tax-collector felt safer by the support of this deputy. ‘He’s afraid of his own clerk,’ they jeered. Again the tax-collector asked for bids. ‘One penny! One penny!’ was the deafening response. The din increased every moment and pandemonium reigned supreme. During a temporary lull the tax-collector said a sideboard had been sold for nine guineas. Angry cries from angry men greeted this announcement. ‘Illegal sale!’ ‘He shan’t take it home!’ ‘The whole thing’s illegal!’ ‘You shan’t sell anything else!’ and The Daily Herald Leaguers, members of the Men’s Political Union, and of other men’s societies, proceeded to make more noise than twenty brass bands. Darkness was quickly settling in; the tax-collector looked helpless, and his deputy smiled wearily. ‘Talk about a comic opera — it’s better than Gilbert and Sullivan could manage,’ roared an enthusiast. ‘My word, you look sick, guv’nor! Give it up, man!’ Then everyone shouted against the other until the tax-collector said he closed the sale, remarking plaintively that he had lost £7 over the job! Ironical cheers greeted this news, with ‘Serve you right for stealing a woman’s goods!’ He turned his back on his tormentors, and sat down in a chair on the table to think things over. The protesters sat on the sideboard informing all and sundry that if anyone wanted to take away the sideboard he should take them with it! With the exit of the tax-collector, his deputy and the bailiff, things gradually grew quieter, and later on Mrs. Harvey entertained her supporters to tea at the Bell Hotel. But the curious thing is, a man paid nine guineas for the sideboard to the tax-collector. Mrs. Harvey owed him more than £17, and Mrs. Harvey is still in possession of the sideboard!”
  • “The assistant auctioneer, to whom it fell to conduct the sale, was most unfriendly, and refused to allow any speaking during the sale; but Miss Boyle was able to shout through a window at his back, just over his shoulder, an announcement that the goods were seized because Miss Cummins refused to submit to taxation without representation, after which quite a number of people who were attending the sale came out to listen to the speeches.”
  • “The auctioneer was very sympathetic, and allowed Miss [Anna] Munro to make a short speech before the waggon was sold. He then spoke a few friendly words for the Woman’s Movement. After the sale a meeting was held, and Mrs. Tippett and Miss Munro were listened to with evident interest by a large number of men. The Vote and other Suffrage literature was sold.”
  • “A joint demonstration of the Tax Resisters’ League and militant suffragettes, held here [Hastings] as a protest against the sale of the belongings of those who refused to pay taxes, was broken up by a mob. The women were roughly handled and half smothered with soot. Their banners were smashed. The police finally succeeded in getting the women into a blacksmith’s shop, where they held the mob at bay until the arrival of reinforcements. The women were then escorted to a railway station.”
  • “The auction sale of the Duchess of Bedford’s silver cup proved, perhaps, the best advertisement the Women’s Tax Resistance League ever had. It was made the occasion for widespread propaganda. The newspapers gave columns of space to the event, while at the big mass meeting, held outside the auction room…”
  • “When a member is to be sold up a number of her comrades accompany her to the auction-room. The auctioneer is usually friendly and stays the proceedings until some one of the league has mounted the table and explained to the crowd what it all means. Here are the banners, and the room full of women carrying them, and it does not take long to impress upon the mind of the people who have come to attend the sale that here is a body of women willing to sacrifice their property for the principle for which John Hampden went to prison — that taxation without representation is tyranny. … The women remain at these auctions until the property of the offender is disposed of. The kindly auctioneer puts the property seized from the suffragists early on his list, or lets them know when it will be called.”

American war tax resisters

There have been a few celebrated auction sales in the American war tax resistance movement. Some of them have been met with protests or used as occasions for outreach and propaganda, but others have been more actively interfered with.

When Ernest and Marion Bromley’s home was seized, for example, there were “months of continuous picketing and leafletting” before the sale. Then:

The day began with a silent vigil initiated by the local Quaker group. While the bids were being read inside the building, guerrilla theatre took place out on the sidewalk. At one point the Federal building was auctioned (offers ranging from 25¢ to 2 bottle caps). Several supporters present at the proceedings inside made brief statements about the unjust nature of the whole ordeal. Waldo the Clown was also there, face painted sadly, opening envelopes along with the IRS person. As the official read the bids and the names of the bidders, Waldo searched his envelopes and revealed their contents: a flower, a unicorn, some toilet paper, which he handed to different office people. Marion Bromley also spoke as the bids were opened, reiterating that the seizure was based on fraudulent assumptions, and that therefore the property could not be rightfully sold.

The protests, odd as they were, eventually paid off, as the IRS had in the interim been caught improperly pursuing political dissidents, and as a result it decided to reverse the sale of the Bromley home and give up on that particular fight.

When Paul and Addie Snyder’s home was auctioned off for back taxes, it was reported that “many bids of $1 or less were made.”

Making a bid of pennies for farm property being foreclosed for failure to meet mortgages was a common tactic among angry farmers during the Depression. If their bids succeeded, the property was returned to its owner and the mortgage torn up. In some such cases, entire farms plus their livestock, equipment and home furnishings sold for as little as $2.

When George Willoughby’s car was seized and sold by the IRS,

Friends, brandishing balloons, party horns, cookies and lemonade, invaded the IRS office in Chester and bought the car back for $900.

The Rebecca rioters

On a couple of occasions the Rebeccaites prevented auctions, though not of goods seized for tax debts but for ordinary debts. Here are two examples from Henry Tobit Evans’s book on the Rebecca phenomenon:

A distress for rent was levied on the goods of a man named Lloyd… and a bailiff of the name of Rees kept possession of the goods. Previous to the day of sale, Rebecca and a great number of her daughters paid him a visit, horsewhipped him well, and kept him in safe custody until the furniture was entirely cleared from the house. When Rees was freed, he found nothing but an empty house, Rebecca and her followers having departed.

Two bailiffs were there in possession of the goods and chattels under execution… Having entered the house by bursting open the door, Rebecca ran upstairs, followed by some of her daughters. She ordered the bailiffs, who were in bed at the time, to be up and going in five minutes, or to prepare for a good drubbing. The bailiffs promptly obeyed, but were driven forth by a bodyguard of the rioters, who escorted them some distance, pushing and driving the poor men in front of them. At last they were allowed to depart to their homes on a sincere promise of not returning.

Reform Act agitation

During the tax resistance that accompanied the drive to pass the Reform Act in the in the United Kingdom, hundreds of people signed pledges in which they declared that “they will not purchase the goods of their townsmen not represented in Parliament which may be seized for the non-payment of taxes, imposed by any House of Commons as at present constituted.”

The True Sun asserted that

The tax-gatherer… might seize for them, but the brokers assured the inhabitants that they would neither seize any goods for such taxes, nor would they purchase goods so seized. Yesterday afternoon, Mr Philips, a broker, in the Broadway, Westminster, exhibited the following placard at the door of his shop:— “Take notice, that the proprietor of this shop will not distrain for the house and window duties, nor will he purchase any goods that are seized for the said taxes; neither will any of those oppressive taxes be paid for this house in future.” A similar notice was also exhibited at a broker’s shop in York Street, Westminster.

Another newspaper account said:

A sale by auction of goods taken in distress for assessed taxes was announced to take place at Ashton Tavern on , at Birmingham. From forty to fifty persons attended, including some brokers, but no one could be found except the poor woman from whose husband the goods had been seized, and the auctioneer himself. A man came when the sale was nearly over, who was perfectly ignorant of the circumstances under which it took place, and bid for one of the last lots; he soon received an intimation, however, from the company that he had better desist, which be accordingly did. After the sale was over nearly the whole of the persons present surrounded this man, and lectured him severely upon his conduct, and it was only by his solemnly declaring to them that he had bid in perfect ignorance of the nature of the sale that he was suffered to escape without some more substantial proof of their displeasure.

Railroad bond shenanigans

There was an epidemic of fraud in the United States in in which citizens of local jurisdictions were convinced to vote to sell bonds to pay for the Railroad to come to town. The railroad never arrived, but the citizens then were on the hook to tax themselves to pay off the bonds. Many said “hell no,” but by then the bonds had been sold to people who were not necessarily involved in the original swindle but had just bought them as investments.

In the course of the tax resistance campaigns associated with these railroad bond boondoggles, auction disruption was resorted to on some occasions. Here are some examples:

St. Clair [Missouri]’s taxpayers joined the movement in to repudiate the debts, but the county’s new leaders wanted to repay the investors. Afraid to try taxing the residents, they decided to raise the interest by staging a huge livestock auction in , the proceeds to pay off the railroad bond interest. On auction day, however, “no one seemed to want to buy” any animals. To bondholders the “great shock” of the auction’s failure proved the depth of local resistance to railroad taxes.

Another attempt was made the other day to sell farm property in the town of Greenwood, Steuben county [New York], on account of a tax levied for the town bonding in aid of railroads, and another failure has followed. The scene was upon the farm of William Atkins, where 200 of the solid yeomanry of the town had assembled to resist the sale… A Mr. Updyke, with broader hint, made these remarks: “I want to tell you folks that Mr. Atkins has paid all of his tax except this railroad tax; and we consider any man who will buy our property to help John Davis and Sam Alley as contemptible sharks. We shall remember him for years, and will know where he lives.” The tax collector finally rose and remarked that in view of the situation he would not attempt to proceed with the sale.

The White League in Louisiana

In Reconstruction-era Louisiana, white supremacist tax resisters disrupted a tax auction.

There was a mob of fifty or sixty armed men came to prevent the deputy tax-collector effecting a sale, armed with revolvers nearly all. Mr. Fournet came and threatened the deputy and tax-collector. The deputy and tax-collector ran into their offices. I came down and called upon the citizens to clear the court-house, but could not succeed. I then called upon the military, but they had no orders at that time to give me assistance to carry out the law.

Mr. [Valsin A.?] Fournet came with eight or ten. When the deputy tax-collector attempted to make a sale Mr. Fournet raised his hand and struck him. The deputy then shoved him down. As soon as this was done forty, fifty, or sixty men came with their revolvers in hand.

…very few people attended tax-sales [typically], because the white people were organized to prevent tax-collection, and pledged themselves not to buy any property at tax-sales, and the property was generally bought by the State.

Miscellaneous

  • The First Boer War broke out in the aftermath of the successfully resisted auction of a tax resister’s waggon. Paul Kruger wrote of the incident:

    The first sign of the approaching storm was the incident that happened at the forced sale of Field Cornet Bezuidenhout’s waggon, on which a distress had been levied. The British Government had begun to collect taxes and to take proceedings against those who refused to pay them. Among these was Piet Bezuidenhout, who lived in the Potchefstroom District. This refusal to pay taxes was one of the methods of passive resistance which were now employed towards the British Government. Hitherto, many of the burghers had paid their taxes, declaring that they were only yielding to force. But, when this was explained by the English politicians as though the population were contented and peacefully paying their taxes, some asked for a receipt showing that they were only paying under protest and others refused to pay at all. The Government then levied a distress on Bezuidenhout’s waggon and sent it to public action at Potchefstroom. Piet Cronjé, who became so well known in the last war, appeared at the auction with a number of armed Boers, who flung the bailiff from the waggon and drew the waggon itself back in triumph to Bezuidenhout’s farm.

  • When the U.S. government seized Valentine Byler’s horse because of the Amish man’s conscientious objection to paying into the social security system, no other Amish would bid at the auction.
  • Between the Wars in Germany, the government had a hard time conducting auctions of the goods of tax resisters. Ernst von Salomon writes:

    Everywhere bailiff’s orders were being disobeyed.… Compulsory sales could not be held: when the young peasants of the riding club appeared at the scene of the auction on their horses and with music, nobody seemed willing to make a bid. The carters refused, even with police protection, to carry off the distrained cattle, for they knew that if they did they would never again be able to do business with the peasants. One day three peasants even appeared in the slaughter yards at Hamburg and announced that unless the distrained cattle disappeared at once from the yard’s stalls the gentlemen in charge of the slaughterhouse could find somewhere else to buy their beasts in the future — they wouldn’t be getting any more from Schleswig-Holstein.

  • Environmental activist Tim DeChristopher disrupted a Bureau of Land Management auction by making winning bids on everything that he had no intention of honoring.
  • During the Poujadist disruptions in France, “They also took to spiking forced tax sales by refusing to bid until the auctioneer had lowered the price of whatever was up for sale to a laughably small figure. Thus a tax delinquent might buy back his own shop for, say 10 cents. At an auction the other day, a brand-new car went for one franc, or less than one-third of a cent.”
  • in roughly the same region of France:

    It was in the south where the wine growers refuse to pay taxes to the government. A farmer had had half a dozen rabbits sent him by a friend; he refused to pay duty on them, whereupon they control or local customs tried to sell the six “original” rabbits and their offspring at auction. The inhabitants have now boycotted the auction sales so that the local officials must feed the rabbits till the case is settled by the courts.

  • In York, Pennsylvania in , a group “surrounded the crier and forbid any person purchasing when the property which had been seized was offered for sale. A cow which had been in the hands of the collector was driven away by the rioters.”
  • In the Dutch West Indies in “The household effects of a physician who refused to pay the tax were offered for sale at auction today by the Government. Although the building in which the sale was held was crowded, there were no bids and the articles were not sold.”
  • In Tasmania, in , “Large quantities of goods were seized, and lodged in the Commissariat Store [but] Lawless mobs paraded the streets, tore down fences, and, arming themselves with rails and batons, smashed windows and doors.… The fence round the Commissariat Store was torn down…”
  • During the Bardoli tax strike, “There were meetings in talukas contiguous to Bardoli, not only in British territory, but also in the Baroda territory, for expression of sympathy with the Satyagrahis and calling upon people in their respective parts not to cooperate with the authorities engaged in putting down the Satyagraha… by bidding for any forfeited property that may be put to auction by the authorities.”

Agnes Edith Metcalf’s Woman’s Effort: a chronicle of British women’s fifty years’ struggle for citizenship also has sections of note on the Housman imprisonment and on the tax resistance front in general:

The Women’s Tax Resistance League

Special mention must be made of one of the many Suffrage Societies which sprang into existence during the decade before the outbreak of war. With the Freedom League originated the idea that in view of the dictum that taxation and representation must go together, a logical protest on the part of voteless women would be to decline to pay Imperial taxes until they should have a share in electing Members of the Imperial Parliament. From onwards, Mrs. [Charlotte] Despard had adopted this form of protest, with notable results. In the following year, some of her goods were seized, but difficulties occurred, as one auctioneer after another refused to have anything to do with selling them. When one was finally found, the sale was attended by a large number of Mrs. Despard’s followers, who succeeded in holding up the proceedings until requested by her to desist. When her piece of plate was at last put up for sale, the bidding was very brisk, and the article was eventually knocked down to a certain Mr. Luxembourg for double its estimated value. This gentleman insisted on returning it to Mrs. Despard, who accepted it on behalf of the Women’s Freedom League, among whose archives, suitably inscribed in memory of the occasion, it holds an honoured place.

In subsequent years, various devices were adopted with the object of compelling Mrs. Despard’s submission. Thus she, for whom prison had no terrors, was threatened with imprisonment in default of payment; she was summoned before the High Court, when, in her absence, judgment was pronounced against her. On only two other occasions, however, was distraint levied.

, a separate society, with the above title, was formed, with Mrs. [Margaret] Kineton Parkes as secretary, for experience showed that a special knowledge of the technicalities of the law was necessary, and special machinery had to be set up. Those who addressed themselves to this business were rewarded by the discovery of curious anomalies and irregularities of the law where women were concerned. Thus, for instance, it was revealed that whereas married women are not personally liable to taxation (the Income Tax Act of never having been brought into line with the Married Women’s Property Acts), nevertheless payment of taxes was illegally exacted of them whenever possible. With the assistance of the expert advice of Mrs. [Ethel] Ayres Purdie and others, many cases of injustice and overcharges were exposed and circumvented, Somerset House officials being mercilessly worried.

Imprisonments for Non-Payment of Taxes

It was in , that the first imprisonments in connection with this particular form of protest took place. Miss [Constance] Andrews of Ipswich was sent to prison for a week for refusing to pay her dog’s tax, and about the same time, Mrs. [Emma] Sproson of Wolverhampton served a similar sentence for the same offence. The latter was, however, rearrested, and sentenced this time to five weeks’ imprisonment, being placed in the Third Division in Stafford Gaol. She thereupon entered on the hunger strike, and on the personal responsibility of the Governor, without instructions from the Home Office, she was transferred to the First Division, where she completed her sentence.

Imprisonments in various parts of the country thereafter took place with some frequency, but whenever possible this extreme course appears to have been avoided, and resisters’ goods were seized and sold by public auction, the officials reserving the right of adopting whichever course they deemed most suitable. By this means, auctioneers’ sale rooms, country market-places, corners of busy thoroughfares, and all manner of unlikely spots, became the scene of protests and demonstrations.

Miss Housman’s Imprisonment

The case which excited the most interest was that of Miss Clemence Housman, sister of the well-known author, who, having stoutly declined to pay the trifling sum of 4s. 6d. (which by dint of writs, High Court Procedure, etc., in due course mounted up to over £6), and not having goods which could be seized, was arrested by the Sheriff’s Officer, and conveyed to Holloway, there to be detained until she paid. A storm of protest arose, meetings being held at Mr. Housman’s residence in Kensington, outside Holloway Gaol, and in Hyde Park on . After a week’s incarceration, Miss Housman, who had been singularly well treated in the First Division, was unconditionally released, and on inquiring of the Solicitor of Inland Revenue how she stood in the matter, she was informed that it was closed by her arrest and subsequent release.

By way of celebrating victories such as these, the League held a John Hampden dinner at the Hotel Cecil in , when some 250 guests assembled and listened to speeches from prominent Suffragists of both sexes, when we may be sure that the moral of the story of John Hampden was duly pointed, and many a modern parallel was quoted. A novel feature of the evening’s proceedings was the appearance of a toast mistress, in the person of Mrs. Arncliffe Sennett.

Mr. Mark Wilks’ Imprisonment

In an incident occurred which illustrated both the anomalous position which married women occupy under the law and also the impossibility of enforcing the law where consent is withheld. Dr. Elisabeth Wilks, being one of those who held with the Liberal dictum that taxation and representation should go together, had for some years past refused to pay her Imperial taxes, and on two occasions a distraint had been executed on her goods, and they had been sold by public auction. Then it struck her that her “privileged” position under the law would afford her protection from further annoyance of this kind, and being a married woman, she referred the officials to her husband. When application was made to the latter for his wife’s income tax return, he told the harassed officials that he did not possess the required information, nor did he know how to procure it. After some delays and negotiations, the Treasury kindly undertook to make the assessment itself, charging Mr. Wilks at the unearned rate, though Mrs. Wilks was well known to be a medical woman, whose income was derived from her practice. After over two years of correspondence and threats of imprisonment, since Mr. Wilks sturdily refused to produce the sum demanded, he was arrested on and conveyed to Brixton Gaol, there to be detained until he paid. Still he remained obdurate, while friends outside busied themselves on his behalf. Protests poured into the Treasury offices, Members of Parliament were inundated with the like, deputations waited on everybody concerned, and public meetings on the subject were held in great number. The result was that, at the end of a fortnight, Mr. Wilks was once more a free man.

Other Tax-Resisters

Legislators had recently provided women with additional reasons for refusing to pay taxes. In the National Insurance Act became the law of the land, and defects in that Act as far as it concerned women, which were pointed out at the time, have become more and more apparent every year that the Act has been in force. Some few modifications were made in their favour, but they had no effective means of expressing their views. Again, by means of a Resolution, which occupied a few hours of discussion on , Members of Parliament voted themselves a salary of £400 a year, and only one member, Mr. Walter McLaren, raised his voice to protest against the fresh injustice which this proposal inflicted on women, who were not only subject to legislation in the framing of which they had no voice, but were further called upon to pay those who thus legislated for them…

The Revenue authorities did not repeat the experiment of arresting any women resisters on whom it was not possible to levy distraint, with the result that the Women’s Tax-Resistance League claimed to have a growing list of members who paid no taxes, and who, in spite of repeated threats of imprisonment, were still at large.

Distraint for non-payment was, however, frequent, with the result that up and down the country, and as far north as Arbroath, the gospel of tax-resistance was carried, and secured many adherents, including members of the enfranchised portion of the community, some of whom, in their official capacities, gave public support to the rebels. Many auctioneers of the better class refused to sell the goods of tax-resisters, and it is on record that one who had done so sent his fee as a donation to the League.

Two members of the League, Mrs. [Isabella] Darent Harrison of St. Leonard’s and Mrs. [Kate] Harvey of Bromley, barricaded themselves in their houses, and succeeded in keeping the officials who came to make the distraint at bay, the former for a period of several weeks, and the latter for a period of no less than eight months. In both cases, an entry was eventually made by force, but much public sympathy was evinced in both cases, and crowded meetings of protest were held in the largest local halls available.

It is interesting to record that on , a statue was unveiled in the market-place of Aylesbury to the memory of John Hampden, who in the time of Charles Ⅰ. had refused the ship money which that monarch had illegally levied on his subjects. The sum involved was the trifling one of 20s., but, rather than pay it, John Hampden suffered himself to be imprisoned. He was subsequently released without a stain upon his character, and a statue to this rebel stands in no less hallowed a spot than the House of Commons, of which assembly he was a Member.

An application on the part of the Women’s Tax-Resistance League of the twentieth century to be officially represented at the unveiling by Lord Rothschild of the statue erected to his memory in Aylesbury was met with a refusal. That the spirit which animated this seventeenth-century fighter was not, however, dead was evident when, at the conclusion of the official ceremony, a little procession of tax-resisters, supported by men sympathizers, approached the statue and silently laid a wreath at its foot…

Tax Resistance

Throughout tax resisters continued to defy the revenue officials, with varying results. Among those who resisted paying their taxes for the first time may be mentioned [Mary Russell] the Duchess of Bedford, Miss Beatrice Harraden, Mrs. Flora Annie Steele, and Miss [Ethel] Sargant, the last-named of whom presided over a section of the British Association later in the year, being the first woman to fill such a position.

Mrs. Harvey successfully withstood another siege in connection with her inhabited house duty, and her goods, when eventually seized, failed to realize the sum required by some £8, for the uproar created in the auction-room by sympathizers was so great that the auctioneer abandoned his task. Mrs. Harvey also refused to take out a licence for her gardener (by name Asquith), or to stamp his Insurance card. For these two offences she was sentenced to two months’ imprisonment, in default of a fine, but was released at the end of one month, in a very weak condition of health, which was in no way attributable to her own “misconduct.”

There were many other cases of resistance to the Insurance Act, it being an open secret that the Freedom League did not insure its employees.

Captain Gonne, who refused to pay his taxes as a protest against the treatment to which women were being subjected, was also arrested, but was released within a few hours, the reason being, so it was claimed, that in arresting him the revenue officials had been guilty of a serious technical blunder.

Several other resisters besides Mrs. Harvey barricaded their houses against the tax collector, and at Hastings the demonstration arranged in connection with the sale of Mrs. Darent Harrison’s goods led to an organized riot, the result being that the local Suffrage Club brought an action against the Corporation for damage done, which they won. Undeterred by warnings that it would be impossible to hold a public meeting in Hastings in support of tax resistance, the League nevertheless determined to do so, and, as a matter of fact, everything passed off in a quiet and orderly manner, Lady Brassey being in the chair. In subsequent years, this policy of open and constitutional rebellion on tax resistance lines has been maintained by Mrs. Darent Harrison.