Some historical and global examples of tax resistance → United States → American revolution, 1765–81 → Samuel Adams

When I attend the Anarchist Bookfairs in San Francisco, one of my favorite things to do is to leaf through the collections of old, yellowing, radical pamphlets and booklets. It’s fun in its own right, if you’re a weirdo like me, but occasionally I’ll also find something worth sharing here, like a Catholic Worker booklet with an essay on tax resistance by Ammon Hennacy for instance.

Last time, I picked up a collection of writings by American revolutionary Samuel Adams that was published in by the American communist publisher International Publishers (remarkably still in business!)

Sam Adams was at the center of the radical wing of American revolutionists who were pushing tax resistance, boycotts, shunning and intimidation of tax collectors and tax compliers, and actions like the Boston Tea Party, in order to forcefully assert American independence from the taxing power of a British parliament in which Americans were not represented.

Though it is fashionable these days to assert that the Boston Tea Party wasn’t about taxes (because the tea that went overboard had actually been at least partially subsidized and exempted from levies as a way of foisting it off on the colonies), Adams astutely saw that such policies were part and parcel of the unjust taxation of America:

[B]y acts of Parliament, the colonies are prohibited from importing commodities of the growth or manufacture of Europe, except from Great Britain, saving a few articles. This gives the advantage to Great Britain of raising the price of her commodities, and is equal to a tax.

Here is Adams speaking out against the tax on tea:

We cannot surely have forgot the accursed designs of a most detestable set of men, to destroy the Liberties of America as with one blow, by the Stamp-Act; nor the noble and successful efforts we then made to divert the impending stroke of ruin aimed at ourselves and our posterity. The Sons of Liberty on the , a Day which ought to be for ever remembered in America, animated with a zeal for their country then upon the brink of destruction, and resolved, at once to save her, or like Samson, to perish in the ruins, exerted themselves with such distinguished vigor, as made the house of Dogon to shake from its very foundation; and the hopes of the lords of the Philistines even while their hearts were merry, and when they were anticipating the joy of plundering this continent, were at that very time buried in the pit they had digged. The People shouted; and their shout was heard to the distant end of this Continent. In each Colony they deliberated and resolved, and every Stampman trembled; and swore by his Maker, that he would never execute a commission which he had so infamously received

We cannot have forgot, that at the very Time when the stamp-act was repealed, another was made in which the Parliament of Great-Britain declared, that they had right and authority to make any laws whatever binding on his Majesty’s subjects in America — How far this declaration can be consistent with the freedom of his Majesty’s subjects in America, let any one judge who pleases — In consequence of such right and authority claim’d, the commons of Great Britain very soon fram’d a bill and sent it up to the Lords, wherein they pray’d his Majesty to accept of their grant of such a part as they were then pleas’d, by virtue of the right and authority inherent in them to make, of the property of his Majesty’s subjects in America by a duty upon paper, glass, painter’s colours and tea. And altho’ these duties are in part repeal’d, there remains enough to answer the purpose of administration, which was to fix the precedent. We remember the policy of Mr. Grenville, who would have been content for the present with a pepper corn establish’d as a revenue in America: If therefore we are voluntarily silent while the single duty on tea is continued, or do any act, however innocent, simply considered, which may be construed by the tools of administration, (some of whom appear to be fruitful in invention) as an acquiescence in the measure, we are in extreme hazard; if ever we are so distracted as to consent to it, we are undone.

Nor can we ever forget the indignity and abuse with which America in general, and this province and town in particular, have been treated, by the servants & officers of the crown, for making a manly resistance to the arbitrary measures of administration, in the representations that have been made to the men in power at home, who have always been dispos’d to believe every word as infallible truth. For opposing a threatned Tyranny, we have been not only called, but in effect adjudged Rebels & Traitors to the best of Kings, who has sworn to maintain and defend the Rights and Liberties of his Subjects — We have been represented as inimical to our fellow subjects in Britain, because we have boldly asserted those Rights and Liberties, wherewith they, as Subjects, are made free. — When we complain’d of this injurious treatment; when we petition’d, and remonstrated our grievances: What was the Consequence? Still further indignity; and finally a formal invasion of this town by a fleet and army in the memorable year .

Our masters, military and civil, have since that period been frequently chang’d; and possibly some of them, from principles merely political, may of late have look’d down upon us with less sternness in their countenances than a Bernard or a …: But while there has been no essential alteration of measures, no real redress of grievances, we have no reason to think, nay we deceive ourselves if we indulge a thought that their hearts are changed. We cannot entertain such an imagination, while the revenue, or as it is more justly stiled, the tribute is extorted from us: while our principal fortress, within the environs of the town, remains garrison’d by regular troops, and the harbour is invested by ships of war. The most zealous advocates for the measures of administration, will not pretend to say, that these troops and these ships are sent here to protect America, or to carry into execution any one plan, form’d for the honor or advantage of Great-Britain. It would be some alleviation, if we could be convinced that they were sent here with any other design than to insult us.

How absurd then must the addresses which have been presented to some particular gentlemen, who have made us such friendly visits, appear in the eyes of men of sense abroad! Or, if any of them have been so far impos’d upon, as to be induc’d to believe that such addresses speak the language of the generality of the people, how ridiculous must the generality of the people appear! On the last supposition, would not a sensible reader of those addresses, upon comparing them with the noble resolutions which this town, this province and this continent have made against slavery, and the just and warm resentment they have constantly shown against every man whatever, who had a mind sordid and base enough, for the sake of lucre, or the preservation of a commission, or from any other consideration, to submit to be made even a remote instrument in bringing and entailing it upon a free and a brave people; upon such a comparison, would he not be ready to conclude, “that we had forgot the reasons which urged us, with unexampled unanimity a few years ago — that our zeal for the public good had worn out, before the homespun cloaths which it had caused us to have made — and, that by our present conduct we condemned our own late successful example! — Although this is altogether supposition, without any foundation in truth, yet, so our enemies wish it may be in reality, and so they intend it shall be — To prevent it, let us adhere to first principles.

Adams led those opposed to the tax on tea to declare “That whoever shall directly or indirectly countenance this attempt [to send and collect duties on East India Company tea to America], or in any wise aid or abet in unloading, receiving, or vending the tea sent or to be sent out by the East India Company while it remains subject to the payment of a duty here is an enemy to America.” and to decide “that a committee be immediately chosen to wait on those gentlemen, who it is reported are appointed by the East India Company to receive and sell said tea, and to request them from a regard to their own characters and the peace and good order of this town and province immediately to resign their appointment.”

Here’s his description of the Boston Tea Party:

My Dear Sir, I am now to inform you of as remarkable an event as has yet happened since the commencement of our struggle for American liberty. The meeting of the town of Boston, an account of which I enclosed in my last, was succeeded by the arrival of the ship Falmouth, Captain Hall, with 114 chests of the East India Company’s tea, on the last. the people met in Faneuil hall, without observing the rules prescribed by law for calling them together; and although that hall is capable of holding 1200 or 1300 men, they were soon obliged for the want of room to adjourn to the Old South meeting-house; where were assembled upon this important occasion 5000, some say 6000 men, consisting of the respectable inhabitants of this and the adjacent towns. The business of the meeting was conducted with decency, unanimity, and spirit. Their resolutions you will observe in an enclosed printed paper. It naturally fell upon the correspondence for the town of Boston to see that these resolutions were carried into effect. This committee, finding that the owner of the ship after she was unloaded of all her cargo except the tea, was by no means disposed to take the necessary steps for her sailing back to London, thought it best to call in the committees of Charlestown, Cambridge, Brookline, Roxbury, and Dorchester, all of which towns are in the neighbourhood of this, for their advice and assistance. After a free conference and due consideration, they dispersed. The next day, being the people met again at the Old South church, and having ascertained the owner, they compelled him to apply at the custom house for a clearance for his ship to London with the tea on board, and appointed ten gentlemen to see it performed; after which they adjourned till . The people then met, and Mr. Rotch informed them that he had according to their injunction applied to the collector of the customs for a clearance, and received in answer from the collector that he could not consistently with his duty grant him a clearance, until the ship should be discharged of the dutiable article on board. It must be here observed that Mr. Rotch had before made a tender of the tea to the consignees, being told by them that it was not practicable for them at that time to receive the tea, by reason of a constant guard kept upon it by armed men; but that when it might be practicable, they would receive it. He demanded the captain’s bill of lading and the freight, both which they refused him, against which he entered a regular protest. The people then required Mr. Rotch to protest the refusal of the collector to grant him a clearance under these circumstances, and thereupon to wait upon the governor for a permit to pass the castle in her voyage to London, and then adjourned till the afternoon. They then met, and after waiting till sun-setting, Mr. Rotch returned, and acquainted them that the governor had refused to grant him a passport, thinking it inconsistent with the laws and his duty to the king, to do it until the ship should be qualified, notwithstanding Mr. Rotch had acquainted him with the circumstances above mentioned. You will observe by the printed proceedings, that the people were resolved that the tea should not be landed, but sent back to London in the same bottom; and the property should be safeguarded while in port, which they punctually performed. It cannot therefore be fairly said that the destruction of the property was in their contemplation. It is proved that the consignees, together with the collector of the customs, and the governor of the province, prevented the safe return of the East India Company’s property (the danger of the sea only excepted) to London. The people finding all their endeavours for this purpose thus totally frustrated, dissolved the meeting, which had consisted by common estimation of at least seven thousand men, many of whom had come from towns at the distance of twenty miles. In less than four hours every chest of tea on board three ships which had by this time arrived, three hundred and forty-two chests, or rather the contents of them, was thrown into the sea, without the least injury to the vessels or any other property.


Social boycott can also be a potent tactic to use against tax collectors or collaborators with the tax collection process. Here are some examples:

  • Adolf Hausrath writes about how social boycott was used to discourage tax collectors in Roman-occupied Judaea:

    The people knew how to torment these officials of the Roman customs with the petty cruelty which ordinary people develop with irreconcilable persistency, whenever they believe this persistency to be due to their moral indignation. In consequence of the theocratic scruples about the duty of paying taxes, the tax-gatherers were declared to be unclean and half Gentile.… among the Jews the words “tax-gatherers and sinners,” “tax-gatherers and Gentiles,” “tax-gatherers and harlots,” “tax-gatherers, murderers and robbers,” and similar insulting combinations, were not only ready on the tongue and familiar, but were accepted as theocratically identical in meaning. Thrust out from all social intercourse, the tax-gatherers became more and more the pariahs of the Jewish world. With holy horror did the Pharisee sweep past the lost son of Israel who had sold himself to the Gentile for the vilest purpose, and avoid the places which his sinful breath contaminated. Their testimony was not accepted by Jewish tribunals. It was forbidden to sit at table with them or eat of their bread. But their money-chests especially were the summary of all uncleanness and the chief object of pious horror, since their contents consisted of none but unlawful receipts, and every single coin betokened a breach of some theocratic regulation. To exchange their money or receive alms from them might easily put a whole house in the condition of being unclean, and necessitate many purifications. From these relations of the tax-officials to the rest of the population, it can be readily understood that only the refuse of Judaism undertook the office.

  • The current Greek “won’t pay” movement included a joint statement from several outraged groups that called for a social boycott of legislators who went along with the tax-and-austerity plans: “do not talk to them, do not listen, do not socialize, do not invite, do not serve them, do not put gasoline in their cars…”
  • A social boycott of tax collectors was practiced in the years before the American revolution. John Adams wrote:

    At Philadelphia, the Heart-and-Hand Fire Company has expelled Mr. Hughes, the stamp man for that colony. The freemen of Talbot county, in Maryland, have erected a gibbet before the door of the court-house, twenty feet high, and have hanged on it the effigies of a stamp informer in chains, in terrorem till the Stamp Act shall be repealed; and have resolved, unanimously, to hold in utter contempt and abhorrence every stamp officer, and every favorer of the Stamp Act, and to “have no communication with any such person, not even to speak to him, unless to upbraid him with his baseness.” So triumphant is the spirit of liberty everywhere.

    Sam Adams led those opposed to the tea tax to declare “That whoever shall directly or indirectly countenance this attempt [to send and collect duties on East India Company tea to America], or in any wise aid or abet in unloading, receiving, or vending the tea sent or to be sent out by the East India Company while it remains subject to the payment of a duty here is an enemy to America.” and to decide “that a committee be immediately chosen to wait on those gentlemen, who it is reported are appointed by the East India Company to receive and sell said tea, and to request them from a regard to their own characters and the peace and good order of this town and province immediately to resign their appointment.”
  • During the Whiskey Rebellion, the rebels passed a social boycott resolution that said in part:

    …[W]hereas some men may be found amongst us, so far lost to every sense of virtue and feeling for the distresses of this country, as to accept offices for the collection of the duty:

    Resolved, therefore, That in future we will consider such persons as unworthy of our friendship; have no intercourse or dealings with them; withdraw from them every assistance, and withhold all the comforts of life which depend upon those duties that as men and fellow citizens we owe to each other; and upon all occasions treat them with that contempt they deserve; and that it be, and it is hereby most earnestly recommended to the people at large to follow the same line of conduct towards them.

  • Islanders living off the coast of Galway County in Ireland refused to appoint tax collectors from among their number, and “where collectors are available on the mainland owners of boats have refused to facilitate their passage to the islands,” according to a newspaper account. “On a few occasions the Civic Guards have persuaded the owners to lend their service and their boats, or their boats alone, for the guards to cross. In such cases the guards have met with anything but a cordial reception.”
  • During the Dublin water charge strike:

    Through contacts in the trade union movement we were able to discover the names of all the water inspectors and imagine their surprise the night before disconnections were due to begin when each of them received a hand-delivered letter appealing to them as trade union members not to cut people’s water off. They decided not to respond positively to our polite request so the next morning when they left home under the cover of darkness, they each discovered a car-load of activists sitting outside their homes ready to follow them wherever they might go to try to do their dirty work. One of them didn’t like it so much that after driving around and being followed for an hour he went to the local copshop to complain about being intimidated.

  • During the Bardoli satyagraha, tax collectors and collaborators were vigorously shunned. Here are some excerpts from Mahadev Desai’s The Story of Bardoli:

    There were meetings in talukas contiguous to Bardoli… calling upon people in their respective parts not to cooperate with the authorities engaged in putting down the Satyagraha… by helping in the attachment of property by engaging as labourers or sending carts on hire…

    …the police proceeded to hire a taxi. The driver, whose car had been engaged by the Satyagrahis, refused to break his engagement and place his bus at the disposal of the Collector. His licence was demanded, it was not with him, but he showed his brass badge, which he was asked to surrender. Another taxidriver whose car had been engaged by [campaign commander] Sjt. Vallabhbhai was deprived of his licence too.

    Kadod… was trying to go one better than other villages by resolving to cut off supplies of provision, etc. to the attachment officer posted in the village. Sjt. Vallabhbhai in a long and moving speech expounded the principles of Satyagraha, and told them that their resolution was not in keeping with principles and must be canceled: “In a struggle based essentially on truth and nonviolence we must not do anything in resentment or anger. It is a sign of weakness. …do not refuse them the ordinary amenities of life. They must get whatever they want at market rates.”

    It would appear, that three carts were commandeered. for removing the kit and luggage belonging to the Deputy Collector from the Bardoli thana [district] to Valod. The man to whom the carts belonged came to realise his mistake and went to the thana in company with Sjt. Ravishankar to call back his men. One of the cartmen, as soon as he saw his master, said, they were not at all willing to go but they were helpless. Sjt. Ravishankar pleaded with the Mamlatdar that if the men were not willing they should not be forced. He was ordered to leave the thana which he did; and the cartman leaving the cart followed him. The other cartmen also ultimately left leaving the carts in the thana compound.

    Moderate reformist K.M. Munshi wrote to the government after visiting Bardoli:

    Your japti officer has to travel miles before he can get a shave. Your officer’s car which got stuck would have remained in the mud but for Mr. Vallabhbhai, officially styled “agitator living on Bardoli.” Garda to whom lands worth thousands have been sold for a nominal amount does not get even a scavenger for his house. The Collector gets no conveyance on the railway station unless one is given by Mr. Vallabhbhai’s sanction.

    The threat of social boycott also played out at other points in the Indian independence struggle, with one account noting for instance that “the native police, fearing social boycott if they pressed their own kinsmen too hard, in some cases sat idly by and watched proceedings,” during the Dharasana salt raid. When the salt march reached the sea near Danmi, where Gandhi planned to harvest sea salt in violation of the taxed monopoly:

    The police and labourers [who had been hired by the government to try to destroy all the natural salt deposits in the area] are boycotted by the villagers in the neighbourhood and have to journey to a village ten miles away to procure food.

  • During the Edinburgh Annuity Tax resistance, social boycott was practiced against tax enforcers:

    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 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…

    During the government investigation of the Annuity Tax resistance campaign the following exchange took place:

    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.

  • During the Fries Rebellion, social pressure made it difficult for the government to recruit collaborators:

    [I]n every tavern [Jacob Eyerley] stopped at, the law was the subject of general conversation and denunciation, and great pains were taken to find the friends of government, in order to persuade them not to accept the office of assessor. In consequence of this feeling there was great difficulty in finding suitable persons for these appointments.

  • When Thatcher’s poll tax was being introduced, the government tried to recruit convenience stores and newsstands to be tax collection points. When the resistance got wind of this, they contacted the stores, letting them know they would be boycotted if they allowed themselves to be used in this way. Several then refused to participate.
  • A threat of social boycott was used to deter potential buyers of property seized from Steuben County resisters of taxes meant to pay back purchasers of crooked railroad bonds:

    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.

  • During a tax resistance campaign in the German countryside between the world wars:

    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.