Tax resistance in the “Peace Churches” → Mennonites / Amish → Max Ediger

Irlanda Jerez, leader of the tax strike among mer­chants in Ni­ca­ra­gua’s Mer­ca­do Ori­en­tal, was seized by masked police officers , held in­com­muni­cado, and swiftly given a three-year sen­tence on what strike me as trumped-up charges un­re­lat­ed to the pro­tests.

Calls for more wide­spread tax refusal and for a general strike are growing louder. there was a pro­test at the offices of COSEP [Supreme Private Business Council], a sort of private sector business union that rep­re­sents various in­dus­try and chamber of com­merce groups. The group, while nom­i­nal­ly opposing the Ortega/Murillo crack­downs and pro­moting protests, has been drag­ging its heels when it comes to chal­lenging the regime with stronger action. It is under pres­sure from citizens who want it to be bolder.

This is the seventeenth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we enter the 1970s.

The Mennonite

The edition noted: “Tentative plans are being made for a professor from Bethel College… to work with a seminar group for six to ten weeks in a study program for six hours of college credit. The topic for study is ‘The Draft, Income Tax, and Defense Spending.’ ” More details could be found in the edition. “The seminar will emphasize a total learning experience through study, action, and group living.” Tax refusal was one of the topics on the agenda.

A meandering letter from Theodore Janzen dated and published in the edition complained of dancing in public schools, trashy sex talk in The Mennonite, and “the Mennonite hippie problem” on the way to having this to say about war tax resistance:

Sure, I am against war and at the same time I pay my taxes. Contradictions! You bet! I’m not going to fight the great white father in Washington. If I did nobody would help, and everybody would laugh and tell me, “You never had it so good!” That’s what happens when I have a crop failure; nobody helps.

But then read the Bible. Give unto Caesar which is Caesar’s, unto God which is God’s.

Right now, I am more concerned about the dancing than the war…

The edition included a brief item about the American Friends Service Committee’s lawsuit asking “for the return of funds which were paid to the government in lieu of federal income taxes collected from employees conscientiously opposed to war.” (See ♇ 15 July 2013 for more about this case.)

Who Dare to Say MENNO

The issue covered a mutual aid fund to help “financially support those whose conscience leads them to break the law.” The Mennonite Central Committee’s Peace Section was spearheading this new “Mennonites Engaged in Nonviolent Noncooperative Obedience (MENNO)” fund.

The purpose of the MENNO fund is to help with the following:

Legal costs because of conscientious civil disobedience (tax refusal, noncooperation with draft, refusal of induction) related to militarism, civil rights, and religious freedom.

Aid to dependents and families of persons engaging in conscientious civil disobedience.

Fines and bail for persons engaging in acts of conscientious civil disobedience.

Grants or loans for personal items (college debts) to persons engaged in conscientious civil disobedience.

The edition included a long essay by Phil Kliewer entitled “Did the cat get Menno’s dove?” that took Mennonites to task for becoming too blasé in their opposition to violence and war. Some excerpts:

People tell me that the government recognized us by legislating the alternative service program and respected us for our good use of it.

That is all very fine, except that the recognition and respect has not gone much further than this. Were we only looking for recognition and respect?

A few of our people are saying no to violence, and sacrificing family life, wealth, social relations, or personal freedoms. They have refused to render unto Caesar what belongs to God, in the form of war tax resistance and draft resistance.

Just a few of these Mennonites are: Dan Clark, who has just recently turned in his draft card, and is awaiting court procedures; Dennis Koehn, who is awaiting jail sentence; John Howard Yoder, whose bank account has been frozen for tax resistance…

What is creative, radical, nonviolent commitment? Can it work? To answer these two questions, perhaps we can take a look at recent history.

During Franz Josef of Austria tried to subordinate Hungary. The people of Hungary refused to recognize Austria, and boycotted Austrian goods. When the Austrian tax collectors came around, they were treated very kindly, but given no tax money. Austrian police confiscated property, but could not persuade the Hungarian auctioneers to sell it. When they brought in their own auctioneers, no one would bid, and to bring in bidders was not worth the trouble. The Austrian government then declared boycotting illegal, but the persistent Hungarians refused to recognize this and soon the jails were overflowing.

Austria then offered partial government, but the Hungarians insisted on full claims. After trying a compulsory military service, which was destined to fall flat, Austria gave up. Throughout, the Hungarians remained nonviolent but unswayed. Their creative, radical, nonviolent commitment was effective.

In , the Bombay provincial government raised the tax rate to 60 percent, for the people of Bardoli. Vallabhai Patel led a tax-resistance movement to nonviolently prevent this economic injustice from actually taking place. This took a lot of planning. Sixteen camps were put up in the district, where 250 volunteer leaders printed daily bulletins and trained the eighty-eight thousand peasants to withstand the punishment they received. The government tried flattery, bribes, fines, flogging, imprisonment, confiscation, and other means to persuade the peasants to comply, but the peasants, with their nonviolent methods, eventually persuaded the government to comply to their wishes. Again, creative, radical, nonviolent commitment won out.

The edition carried two articles that came out of the Western District Conference meeting of the General Conference Mennonite Church :

Should Christians pay war taxes?

Government should be God’s servant for man’s good. Its role is to maintain order and to preserve life. Christians should appreciate and support the worthy functions which government performs. They should willingly pay generous proportions of their incomes for taxes which finance education and other functions which are for man’s good.

But when government is not God’s servant for man’s good, Christians should seek to be a correcting force. Christians are not called to submit to every demand of every state. When Paul instructs the Roman Christians (Rom. 13:7) to give “tax to whom tax is due, toll to whom toll, respect to whom respect, and honor to whom honor,” he is saying that we are to discriminate and give to each only his due, refusing to give to Caesar what belongs to God.

Mennonites throughout history have refused when a government demanded that they go to war. Our conscientious objectors today carry on this vital tradition. But how can we, in clear conscience, pay someone else to do for us that evil which we refuse to do ourselves?

In earlier days men were the primary tools of war. But now the primary tool of war is money. Military technology needs only a few men. This is making conscientious objection to military service less and less meaningful. Conscientious objection to killing will have to take new and different forms if it is to retain its vital significance.

James Stauffer, missionary to Vietnam under the Eastern Mennonite Board, wrote recently in the Mennonite Weekly Review: “The time has come for the peace churches to request a plan whereby our tax dollars could be channeled directly to some constructive cause. Campus protests, street demonstrations, draft card burnings have not been effective in stopping the war. But choking off the funds that feed the military-industrial complex could bring results.”

Sixty to 70 percent of our income tax dollar is spent in payment for past and present wars, or in preparation for future wars. The average Western District congregation of two hundred persons, in , paid $65,000 in war taxes to the Internal Revenue Service. Western District members paid $4,250,000 to buy guns, napalm, and hand grenades. We pay two and one-half times more in war taxes than we give to our church and its outreach. What is the meaning of Christmas bundles given to refugees when we bought the bombs that destroyed their homes?

Let us ponder the words of our late President Eisenhower, who was not a pacifist: “Every gun that is made, every warship launched, every rocket fired signifies, in the final sense, a theft from those who hunger and are not fed, those who are cold and not clothed.”

Is paying war taxes responsible Christian stewardship? Ought we not as brothers of those who are hungry and cold, refuse to give up our resources for destruction, and give our war tax money to authorities who will use it as God’s servant for man’s good?

We move that the Western District Conference ask the Peace and Social Concerns Committee to:

  1. Provide information to local congregations and individuals on the following ways in which Christians have through word and deed sought to witness against the destructive functions of government made possible by war taxes:
    1. Pay the income tax, but include a letter of protest to the Internal Revenue Service explaining why payment of these taxes makes us violate the law of love that Christ gave us to follow. The letter can urge the government to use tax money only for peaceful and constructive purposes either through the United Sates Government or through the United Nations. We can send copies of this letter to our Congressmen and our President, among others.
    2. Refuse to pay that portion of our income tax which goes for war and contribute the same amount to some constructive service agency, such as Church World Service or UNICEF of the United Nations. We will not make obstacle nor withhold any information which IRS might need to collect these taxes.
    3. Refuse to pay the federal telephone tax which was instituted in to pay for an escalated war in Vietnam. A brochure is available and titled, “Hang Up On War.”
    4. Reduce or share our incomes so that they will be below the income-tax level, and, thereby, we will avoid payment of war taxes by legal and sacrificial means. This method also diminishes the amount of indirect taxes we pay by a higher level of consumption, and puts us nearer to the world average standard of living.
  2. Petition appropriate legislatures or in some way seek to create an alternative peace tax to which conscientious objectors to war (of any age) could pay the military portion of their income tax. This alternative fund would be comparable to alternative service and would be used for such projects as promote world peace by nonmilitary means.
  3. Help Mennonite agencies and employers to investigate alternative structures of operation so that they will not be required to withhold income tax from their employees’ pay. John Howard Yoder, president of the Goshen Biblical Seminary has said: “There is something very questionable about the willingness with which Mennonite church agencies, by withholding their employees’ income, serve as arms of the federal government for tax collection which thereby relieves the individual of any conscious choice concerning the bulk of his tax money… We would object to the states collecting taxes to support the church, yet without compunction we let church agencies collect to support the state (and the military).”
  4. We also ask the Peace and Social Concerns Committee to help employees whose income tax is already withheld to find appropriate ways of making a witness against the payment of war taxes.

Recommended reading: What Belongs to Caesar? by Donald D. Kaufman, Scottdale: Herald Press, .

The above statement was prepared by Ardean L. Goertzen Max Ediger, Howard Snider, David H. Janzen, Dennis Koehn, Stan Senner; and recommended for adoption by the Peace and Social Concerns Committee to the Western District Conference of the General Conference Mennonite Church which adopted it at its annual meeting at Hillsboro, Kansas, .

Western District takes stand on war taxes

Should Christians pay war taxes?

That’s a hard question. One Mennonite body studied a soft answer to this question, and made it softer after forty-five minutes of cautious debate.

The Western District Conference meeting in Hillsboro, Kansas, in , was told that its members “pay two and one-half times more in war taxes than we give to our church and its outreach.”

Another question: “What is the meaning of Christmas bundles to refugees when we bought the bombs that destroyed their homes?”

And Western District members through their war taxes have bought quite a few bombs, guns, napalm, and grenades. One estimate set the figure at $4,250,000 per year.

“I heartily endorse the idea of protesting taxes,” said Curt Siemens, Buhler, Kansas, as the topic of nonpayment of war taxes was introduced.

But along with other delegates, he was concerned about the practical consequences of nonpayment of war taxes since the government could deprive a family of its livelihood as a penalty. Then, how would the church and the conference raise the funds to support its missions and schools?

Others saw the demands of Christian obedience as prior to the practical questions.

“What is the meaning of asking these kinds of practical questions about raising our budgets and educating our children, yet we make pious speeches about wanting to be biblical and obedient?” asked Peter Ediger, Arvada, Colorado. “What is the meaning of seeking first the kingdom of God and all these things will be added unto you?”

Several persons testified that they had withheld a portion of their taxes as a protest to war or would do so if given encouragement.

“I can’t see eye to eye with those who don’t want to pay taxes,” said one delegate. “All I say is, ‘Go ahead. Why don’t you do it?’ ”

“That’s just the point,” replied Wendell Rempel, Newton, Kansas. “What is going to be our relationship to those who take that step?”

At this point, the Western District Conference waffled.

The resolution presented for adoption said, “We move that the Western District Conference recognize nonpayment of war taxes as a valid Christian witness” and thus asked for a program of education and actions based on the assumption that tax refusal was a “valid Christian witness.”

This was seen by some delegates that “everyone ought to [withhold his war taxes] as a Christian.”

Said Marvin Zehr, Moundridge, Kansas, “It may give encouragement, but it will also cast judgment. Even if I do it, I don’t know if I want to cast judgment on someone else,”

So the conference considered a motion that struck the words “valid Christian witness” from the resolution’s enabling clause. Delegates voted 93 to 63 to drop these words. The resolution thus weakened was then quickly passed by a voice vote.

The resolution thus adopted still calls for a broad program of education and action. It asks the Western District’s Peace and Social Concerns Committee to provide information on the ways of tax refusal which have been used by various individuals. Such methods include the filing of a letter of protest with full payment of income tax or withholding a portion of income tax and contributing it to a service agency. Withholding the telephone tax or reducing one’s income below the taxable level were also methods in which more information was requested.

The Peace and Social Concerns Committee was further requested to petition government agencies for an alternative peace tax for conscientious objectors. And Mennonite agencies and employers may expect to receive counsel about their role in collecting income taxes.

The resolution quoted John Howard Yoder as saying, “There is something very questionable about the willingness with which Mennonite church agencies, by withholding their employees’ income, serve as arms of the federal government for tax collection which thereby relieves the individual of any conscious choice concerning the bulk of his tax money.”

The statement saw the tax refusal as a natural extension of the traditional position of conscientious objection to war.

“Mennonites throughout history have refused when a government demanded that they go to war,” it said. “Our conscientious objectors today carry on this vital tradition. But how can we, in clear conscience, pay someone else to do for us that evil which we refuse to do ourselves?”

James Stauffer, missionary to Vietnam under the Eastern Mennonite Board, was quoted as saying, “The time has come for peace churches to request a plan whereby our tax dollars could be channeled directly to some constructive cause. Campus protests, street demonstrators, draft card burnings have not been effective in stopping the war. But choking off the funds that feed the military-industrial complex could bring results.”

The resolution as presented to the Western District Conference was prepared by six interested individuals: Ardean L. Goertzen, Max Ediger, Howard Snider, David H. Janzen, Dennis Koehn, and Stan Senner.

The Western District statement adopted on represents the first time that any Mennonite body has taken a public position on war taxes.

At the annual assembly of the Mennonite Central Committee Peace Section in another such resolution was tabled, asking the assembly “to make a declaration to be taken to Vietnam pledging Mennonite support to end the war through tax refusal, draft resistance, and other forms of civil disobedience.” An article about the assembly framed the debate in a generation-gap way, with younger, more radical students pushing, and older delegates reluctant to go along. In any case, “[a]fter the statement was debated with considerable emotion, the activists changed the document from one representing the Mennonite church as a group to a statement to be signed by individuals.”

A letter from Wanda (Steven) Schmidt to President Nixon lambasting the Vietnam War appeared in the edition. It included these thoughts:

I am against war and will not give you my children. Nor will I pay my federal income tax as sixty-five cents out of every dollar goes for defense. Nor will I pay the U.S. tax on my telephone as it goes entirely for Vietnamese War expenditures.


This is the eighteenth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we hit 1971.

The Mennonite

A dam seems to have burst in , and any reluctance The Mennonite had about covering war tax resistance washed away. In the concern was front and center, and readers could not help but be confronted by a variety of opinions on the subject.

A letter from John S. Swarr insisted that Jesus “commands us, as His followers, to bring peace and reconciliation in a world of strife and violence by committing our lives to unconditional love for our fellowmen. Such a discipleship manifests itself in a radically different life style than that of the rest of the world.” He asked, in this regard, “Can we, as Christians, responsible for all our neighbors, continue to pay taxes for the means of destruction which are used against our distant (only in physical distance) brothers? This responsibility is our own, not Caesar’s.”

Max Ediger, in the edition, seconded the motion:

Christian love shown to a brother will not manifest itself in bombs and napalm, paid for with our money and silently allowed to be used. It will, rather, manifest itself in actions of love, help, and concern. It may result in our refusal to pay war taxes or cooperate with the draft, but at any rate it will mean avoiding nationalism for “No man can serve two masters.”

(That edition also announced the resignation of the editor. The announcement was carefully vague, but subsequent letters to the editor hinted that there was something of a rebellion afoot against the “anti-American propaganda… all politics and sociology” that had replaced anodyne bible studies in the magazine’s pages. The resignation takes effect in . We’ll see if it makes a difference in the coverage of war tax resistance.)

A hundred people met to discuss war tax resistance at Bethel College Mennonite Church in at a meeting sponsored by the Western District Conference (which had recently passed a resolution in support of war tax resistance) and the Commission on Home Ministries of the General Conference Mennonite Church. Don Kaufman gave some thoughts about Christian obedience to state authority, and Bob Calvert from the secular “War Tax Resistance” group spoke about the upcoming “spring offensive” anti-war actions. Here are some excerpts about other parts of the conference from the report on the workshop in The Mennonite:

A Quaker physician from Denver, Arthur Evans, spoke of his experiences with the Internal Revenue Service spanning more than twenty-five years. During World War Ⅱ, Evans’ conscience stirred him to withhold part of his taxes. He said, “The trouble we’re now at is because we as a nation tried to overcome evil with the same methods that we decried of Hitler. The thought occurred to me was that if I were a Jew in Germany, would I have paid taxes to Hitler to pay for my own crematorium? Am I not a Jew in the United States perhaps paying taxes to create my own crematorium right now? This is the burning question in my mind.”

Evans was sent to jail for not turning over to IRS some records which pertained to his income taxes. He felt that doing so “would have been the first step in a crime against humanity.” He acted partly upon the principle established in the Nuremberg war crimes trials that individuals have to decide what laws of their nation are just and what laws are unjust.

“I maintain that as I tried to follow my conscience this was the only way I could grow and this is the only way human beings can grow — as they are willing to follow conscience. You deny conscience here, you deny conscience there, you won’t grow in what it means to be a human being.”

While spending ninety days in jail for contempt, he received letters from over a hundred and fifty individuals whom he did not know who supported his actions. “None of us knows how we strengthen the community by following our own conscience. I felt a power from the prayers and the loving concern of people who saw me suffering in jail,” he said.

The group discussed methods of withholding or reducing their taxes, but wanted to go beyond simply voicing their beliefs about war. Participants felt a need to establish a simpler life-style that was a fuller response to the causes of violence. Discussion centered around setting up voluntary service-type group arrangements and channeling earnings through the church’s voluntary service program.

To strengthen their own witness, participants in the workshop drew up a statement which they all signed.

That statement read:

We the undersigned have agreed together to find ways to end our financial support of America’s military efforts.

We have come from various denominations, occupations, age groups, and parts of the country. As seekers, we have participated in a Workshop on War Taxes, held at the Bethel College Mennonite Chuch, , sponsored by committees for the Western District and the General Conference Mennonite Church.

Together, our consciences were prodded. We have heard Christ call us to be peacemakers. We have examined together the biblical teachings on the matter of paying taxes for war. We have looked at the historical witness and examples of Anabaptist founders, and men like Gandhi and Martin Luther King. We have tried to take seriously Christ’s call to love our enemies as He loves all men.

We have seen our guilt in our past payment of blood-money and are now looking for ways to end this involvement. More vitally, we are seeking ways to make our money serve real human needs.

We realize this may lead to many types of action. We approve and support all open, conscientious efforts to end war through Christian stewardship.

Specific actions could include any or all of the following: refusal of federal income tax payment, refusal to pay that part which goes for military purposes, refusal of the telephone excise tax, written protest accompanying income-tax returns, witnessing to the consciences of officials and employers who collect and enforce the tax laws, and increasing charitable giving.

We encourage the creation of voluntary-service-style communities which practice a lower level of consumption and present a Christian alternative to the present materialistic and militaristic character of American life.

We plead with the congregations and conferences of which we are members to follow Christ, their consciences, and the needs of their brothers in responding to our concern.

On David H. Janzen wrote to the telephone company about not paying his telephone tax:

As a witness to our deranged national priorities and how they might be straightened out, I and others will make a public donation during of the money we have withheld from war, and will give it to a local group working for real human needs. I hope you can see your way to join us.

David Janzen, a pastor and a philosophy instructor at Eastern Mennonite College, wrote an article on the Vietnam War that he’d originally hoped to place in the New York Times. Instead, The Mennonite picked it up for its edition. Excerpt:

Our consciences are sorely troubled concerning our tax money, which continues to make this unjust war possible. The time is ripe for action. Enough is enough.

Let us not commit violence. No destruction of property. No aggression against human beings. We want to honor our nation. We can only do so by correcting our mistakes. The vital point is tax money. Let us invite a million sensitive Americans to take a stand for conscience’ sake. Let us tell the government, that unless it starts serious negotiations that lead to peace by , we will withhold our income tax and pay it into a Tax Conscience Fund.

We must organize people with conscience scruples. I would suggest that concerned groups in universities, churches, and other organizations start registering people for united action. A federal organization could coordinate the program. Conscientious individuals would commit themselves to pay their total income tax, or the approximately 80 percent of it that is spent for war, into a tax conscience fund. The money could be paid into special accounts at local banks. We would make it available for rehabilitation of the war areas as soon as the war has ended.

A letter to the editor dissented from the recent flood of pro-resistance articles and letters:

Personally, I do not believe that there is such a thing as a war tax in existence. If there were it would have had to be declared as such by Congress, as they pass all taxes. This has not been done. All expenses are paid out of one treasury. It may be true that there are some Congressmen and politicians who have said that a certain tax is necessary to pay for the war. This was their excuse for voting for it or working for its passage. But that does not make it a war tax. Nor do I believe that there is any individual who with any degree of accuracy can tell us what percent of our taxes goes for war purposes.

Not all the money voted for the Pentagon goes for war… [For instance t]he Coast Guard spends much of its time in saving lives at sea, which has nothing to do with war…

…[I]f I believe war is wrong it becomes my obligation to do what I can to stop it. My refusing to pay taxes does not stop it, for most people are still paying their tax. If I disobey a law, especially publicly, I lose my influence over my non-Christian neighbor that I am supposedly trying to win to Christ.

A letter, on the other hand, was more enthusiastic:

The articles on the war tax workshop and Rensberger’s discussion of loyalty to God vs. country are especially thought-provoking. Is there interest in having workshops on these subjects in many areas of the conference on the local level? Would leaders be available from the war tax workshop, the conference, or seminary to help with such workshops where hundreds of lay people could discuss and think together about a united commitment that may make some impact on communities and government?

Another letter in the same issue reported on a silent vigil held before the offices of Bell Telephone Company in Newton Kansas on :

They came to turn over money which they had not been paying on their telephone bill to a community youth organization called Someplace. They came as concerned Christians to tell others that they were not paying the federal tax portion of their telephone bill because the tax had been levied specifically for war purposes. Approximately ninety persons accepted a hand-out sheet explaining the federal telephone tax and explaining why many Christians no longer pay that portion. Seventy-eight dollars was given to Someplace and it is expected that as more Christians hear about this alternative, more money will be turned over to various community organizations.

An article on the Central District Conference () mentioned that “persons reported on resisting war taxes” but gave no further details. A more comprehensive article noted:

There is a question of where to get more specific information on war taxes. Jacob Friesen tells how he is withholding the excise tax on his telephone bill and writing a letter each month to the President with copies going also to his senator and congressional representative. “I have chosen each month to vote ‘no’ on war.”

The edition included a piece by Carl M. Lehman titled Tax refusal not politically effective (he didn’t choose the title, and indeed later disowned it). Excerpts:

Probably, no other living person has spent as much time in Civilian Public Service as I have. During that time, and since, I associated with many young men who struggled with their conscience. I argued with some, but only with those who wanted to argue, and usually, it was with some who had conscientiously chosen either noncombatant or full military service.

I also knew quite intimately a few who struggled with an attempt at total separation from all war effort, including nonregistration. This was at a time when the nation was solidly supporting World War Ⅱ. Today, the Vietnam war is not popular and the climate for vigorous opposition is utterly different from what it was then. I deeply respected the convictions of the absolutist then as I do now and have never cared to debate their point of view, even though it did not coincide with mine.

It does seem to me, however, that there has been growing confusion about the payment of taxes during wartime. There is no doubt a sense in which nonpayment finds it place, in the continuum from all-out participation to suicidal protest. Mrs. Franklin D. Roosevelt had some sympathetic appreciation for conscientious objectors. While visiting one of the camps, she was reported to have remarked that short of living on a desert island, it was impossible to live without being involved in the war to some degree. Because there is truth in this, it is most difficult to talk about a clearly right or a clearly wrong position. However, if we believe the way of war is inherently wrong our conscience will push us as far away from participation as possible, consistent with other considerations, human and divine, that we cannot conscientiously ignore. Just where does nonpayment of taxes belong on this continuum?

We need to distinguish between refusing to participate in war as an immoral act, on the one hand, and the moral compulsion to do what we can to stop an immoral war on the other. Part of the confusion concerning nonpayment of taxes has to do with failure to distinguish clearly between these two somewhat different moral considerations.

Nonpayment of taxes is not getting much serious consideration from our traditional Mennonite nonresistant believer, because it does not relate with his views on participation as an immoral act. The “give unto Caesar the things that are Caesar’s” edict of Jesus makes it difficult for him to see a clear immoral act in paying taxes, even though he knows that a large portion is needed for war purposes. The case becomes clearer for the person whose conscience is also concerned with a moral compulsion to do something about stopping the war. Today, many of us believe we need to be as much concerned about our moral obligation as citizens of our country to do what we can to stop our country’s immoral war as we are about participation in the immoral act of war.

Is payment of taxes an immoral act? We have already pointed out that, traditionally, Mennonites did not consider payment of taxes immoral, in part, at least, because of Jesus’ edict. However, when taxes are labeled “war taxes” as the telephone excise tax is, many begin to have second thoughts. When mustaches were popular among military men, Mennonites shunned mustaches. Guilt by association becomes a real consideration.

What everyone ought to know is that these taxes all go into the same general treasury. The “war tax” label on the telephone excise tax has significance only in that it helped ease it through Congress, and none, whatsoever, as to its use. The use of tax money for war purposes is an entirely separate matter, and is determined by appropriations for this purpose by Congress. So long as Congress appropriates what the Pentagon asks for with overwhelming majorities, nonpayment of taxes will have absolutely nothing to do with the amount of money available for war purposes. But, unfortunately, it does have something to do with the availability of funds for less popular but terribly important poverty programs as well as health and education programs. Those who do not pay their taxes must realize that the net effect, if any, is not at all what they have in mind.

Is nonpayment effective politically? Many of those who do not pay taxes are probably more concerned about the political impact this might have, and hope it will help turn our country away from war. Certainly, this would seem like much more solid ground. The sheer drama of civil disobedience for the sake of conscience makes an impact that cannot be ignored. Even though much of the reaction may be negative, this is not necessarily bad. Jesus’ crucifixion was the result of negative reaction, too. The point is, let us be clear about what we are doing and why we are doing it.

Apart from the attention-getting quality of nonpayment of taxes, the technique, however, is subject to serious questions. It is essentially a pitch to the Bureau of Internal Revenue and to the telephone company, neither of which has anything to do with determining policy concerning Vietnam. Witnessing to Internal Revenue about such matters is about as effective as writing a letter to a computer. The telephone company has trouble enough giving good telephone service, without being harassed about something for which it has no responsibility and for which it has no competence.

We do all have a direct line to the White House and to Congress. Here are the people who can do something about it. If we believe, as literally millions of Americans are now believing, that our presence in Vietnam is a tragic mistake, these are the people to talk to.

I suspect Jesus was more of a tax economist than are some of His spokesmen when He got a bit vague about payment of taxes.

Departing editor Maynard Shelly, in the , reflected on the classic Anabaptist work Martyrs Mirror and on the urge to persecute those who don’t go along with institutions. He concluded:

I dare you to turn to the Martyrs Mirror and read military service and war taxes where the old book says baptism. All of a sudden, those words put down on paper in will be more up to date than the news in tomorrow morning’s newspaper.

Raymond Regier wrote a letter in response to Lehman’s article. Some of his thoughts:

It is extremely difficult to live as we are used to living and not pay taxes, taxes which finance both warfare and many beneficial things. But just because nonpayment is difficult, because it has not traditionally been done by Mennonites, does not say that the payment of taxes is not an integral part of the waging of modern war. Modern warfare and especially Vietnamization require sophisticated technology and an enormous sum of money, perhaps even more than it needs drafted manpower. Is a man any less responsible for the way his money is used than he is for the way his body is used?

The “give unto Caesar” quote, it seems to me, is tragically misused to give the appearance of avoiding complicity in our nation’s war making. Can anyone seriously imagine that Jesus would be paying taxes to finance our Vietnam war or our nuclear deterrent? Or that He would be earning enough to pay taxes at all?…

If one is interested in a direct line to the White House and Congress, wouldn’t an announcement by the letter writer that taxes have been withheld lend credibility to the intensity of his feelings and the seriousness with which he regards the matter?

The General Conference considered a statement on “The Way of Peace” at its meeting in Fresno that included a war tax resistance plank. The version that appeared in the edition of The Mennonite was somewhat mangled, but I found a better version:

The levying of war taxes is another form of conscription which, along with the conscription of manpower, makes war possible. We are accountable to God for the use of our financial resources and should protest the use of our taxes in the promotion and waging of war. We stand by those who feel called to resist the payment of that portion of taxes being used for military purposes.

The Conference ratified the statement, with 73.4% of delegates voting in favor of it, though the war tax resistance plank, and another having to do with resistance to the Selective Service system, were the most controversial. The statement updated previous statements on peace put out by the conference in and . It was printed up in “a twenty-page illustrated booklet” and distributed to the various churches in the Conference.

The edition included a note about a creative form of tax resistance using a method I haven’t seen before:

Pastor enlists Internal Revenue Service in protest

In some ways, the government can be involved in redirecting taxes that are withheld in protest of military policies.

An Old Mennonite pastor preferred to use a portion of his taxes for relief work rather than to support the United States military. His protest took on a positive, creative form.

He wrote two checks to pay his income tax. One check covered that proportion of his tax dollar which supports government actions that he approves. This he made out to the federal government. The portion which would have gone to war was made out to the Mennonite Central Committee.

He sent both checks to the Internal Revenue Service with a letter explaining his actions and requesting that the IRS forward the second check on to MCC headquarters. A stamped, addressed envelope was enclosed. The government complied.

Tax Talk, a war-tax-resistance bulletin, commented on the method used: “This action effectively reached three levels. First, symbolically, it shows nonsupport of war. Secondly, it personally involves people in the IRS in a protest and in a positive attempt to help those whose lives our tax dollars have helped totally disrupt, while removing tax dollars (at least for the moment) from contributing to that destruction.”

Although the Internal Revenue Service forwarded the check, they soon attached the pastor’s bank account to reclaim that part of the tax which he refused to directly pay.

Thirteen attendees of the Mennonite Central Committee Peace Section Assembly (held in St. Louis in ) “sent a telegram to the President protesting the explosion [a recent atomic bomb test] and refusing further payment of taxes for military expenditures.”

The earliest example I found of a Mennonite church taking a corporate tax resistance action is found in the edition:

Arvada church refuses to pay phone tax for war

The Arvada Mennonite Church, Arvada, Colo., has notified Mountain Bell Telephone Company that the congregation has agreed “to cease voluntary payment of the 10 percent federal telephone tax levied against the citizens of this country for the support of the war in Vietnam.”

The money which would have been spent on the federal tax will be contributed to the Mennonite Central Committee for alleviation of suffering in Vietnam.

In its letter to the telephone company, the congregation said, “The decision to refrain from willingly paying a specifically legislated war tax is an expression of the sorrow and protest of the church over the suffering and loss of life in Vietnam, both American and Vietnamese, and the unwillingness of the United States to allow the citizens of that country engaged in civil strife to determine their own destiny and fashion their own future in relation to the world community of nations.”

The letter said the church did not intend “to defraud our nation which we love, or by secret means to deprive it of its claim upon citizens for support in its just and God-given duties. Rather we openly seek to make this expression a call for justice and peace.”

In such cases, the telephone company does not terminate service or collect the tax, but notifies the Internal Revenue Service. The Internal Revenue Service eventually takes the required amount plus interest from the bank account of the individual or organization refusing the tax.


This is the sixteenth in a series of posts about war tax resistance as it was reported in back issues of Gospel Herald, journal of the (Old) Mennonite Church.

“Gospel Herald” logo, circa 1973

, Duane A. and Esther W. Diller sent a letter “to the District Director of the Internal Revenue Service… and the IRS Collecting Agent… with copies to President Richard M. Nixon; Senator Bob Packwood; Mr. William Holdner, CPA; Marcus Smucker, pastor; Senator Mark Hatfield; Mennonite Central Committee Peace Section; and the editor of Gospel Herald” that might be seen as a sort of model for Mennonite war tax resisters:

We welcome this opportunity to contribute personally to the welfare of our people in this country. For all the benefits we enjoy because of orderly government, we are very thankful. To pay for all we receive would require much more than this tax. Yet, this payment brings to sharp focus a question of loyalties. Let us share something of that with you.

Ancient seers like Isaiah envisioned a kingdom in which “they shall beat their swords into plowshares… and learn war no more.” Jesus came to model life in that kingdom. He is now the Lord of that kingdom and its advance guard, the church. We who belong to His kingdom seek to obey Him in our life together. One point where obedience to Jesus can conflict with obedience to our government is here in the payment of this income tax. We want to live in brother-servant relationships with other persons, just as modeled for us by Jesus. Yet we are part of a people that total just 6 percent of the world population but consume 40 percent of the earth’s resources. We are able to enforce this inequality upon nearly one billion hungry people by spending lavishly to support the most awesome military machine in human history. In contrast to Isaiah’s hope, we spend billions for “swords” and pennies for “plowshares.” We note with dismay, that 30 percent of our personal income tax payment is designated for current military production. Even this is misleading because the new unified budget includes large amounts from trust funds over which the federal government is merely caretaker. Considering the income tax alone, current military production is actually 48 percent. Adding the costs of veterans’ benefits and past wars’ debts, one finds we spend the majority of this tax for militarism. Now we hear the Pentagon Budget Team requesting a record-breaking $91 billion military budget for next year; this during a generation of peace!

Frankly, we are torn by the inconsistency of professing to follow Jesus Christ while we obediently pay a tax used chiefly for military-oriented production. It seems we must choose who is really Lord! Somehow, we must begin to implement our call to be a life-conserving force. And in this instance, our loyalty to Jesus Christ overrides our loyalty to this government.

With a local community of Christian disciples, we have felt led by the Holy Spirit to express our obedience to Jesus Christ by refusing to pay voluntarily the 30 percent designated for current military production in our federal budget. We are paying that 30 percent to the Mennonite Central Committee, Peace Section Taxes-for-Peace Fund, where it is used to meet needs of persons suffering because of our militarism.

In view of the constitutional protection of our religious liberties, we earnestly request that you consider our conscience in this matter by accounting this alternate payment to fulfill our income tax obligation. If you account it so, we, of course, will not deduct it as a charitable contribution on next year’s return.

With the help of our most trustworthy accountant, Mr. William Holdner, we have scrupulously computed the tax due. We have no intention to defraud or mislead you in any way.

We would very much welcome discussion in our home with anyone from IRS. This would help us to understand better any problems our action may cause you in your role as collector of the tax. We will cooperate in any way we conscientiously can to help you resolve any problems. We very much appreciated your visit last year, Mr. Pilch, and invite you again anytime you feel it would be helpful. It is not our purpose to make your life difficult.

Thank you for helping us with this matter.

The deliberate way in which this tax resistance was conducted impressed Norm Teague, who responded in a letter to the editor:

The fact that this letter was sent to the powers that be in Washington, advising them where the 30 percent was going, and sending receipt (if I understand correctly) shows a step in faith which, it seems to me, we should be taking as a church.

J.C. Wegner tried to summarize the debate about war tax resistance in the issue, but gave short shrift, I thought, to some pro-resistance arguments like (most obviously) the analogy between conscientious objection to military taxation and conscientious objection to military service. This was perhaps due to the insistence by some earlier and influential Mennonite proponents of war tax resistance that their stand was primarily an act of “witness.”

On Federal Taxes

by J.C. Wegner

A Summary of Contrasting Ethical Judgments
And a Suggested Stance Toward Those Who Differ with Us

Nonresistant PaymentCivil Disobedience
  1. Even though Rome was the № 1 military power in the first century, the New Testament commands the payment of taxes. “Revolutionary Subordination.”
  2. Governments normally operate from self-interest, not from the will of God in Christ.
  3. Realistically, tax resistance is futile; the government usually takes court action to claim the legal tax.
  4. The basic witness of Christians is to be devoted to the building of Christ’s new humanity, His new covenant people, the church — not a futile attempt to Christianize a secular state.
  1. A twentieth-century democracy is not fully comparable to the first-century Roman Empire.
  2. Sufficient pressure from concerned citizens can sometimes modify governmental policy.
  3. Compelling the state to collect taxes by force can be a witness to radical Christian discipleship.
  4. Even though the government per se does not recognize the lordship of Christ, Christian disciples should still witness to the government of Christ’s lordship and His ethic of love.

Both groups desire to be faithful.

A Christian Stance Toward Differing Disciples

All believers should give their moral support to those Christians whose ethic they themselves may not feel led to follow: draft resistance, the non-voluntary payment of tax money used for non-Christian program, and the like.

Those refusing the voluntary payment of what they consider “blood money” should not judge those disciples who meekly and regretfully pay their taxes in accord with their understanding of New Testament directives.

Might the Gordian Knot Be Cut?

As the editor of the Gospel Herald has pointed out, a bill to create a World Peace Tax Fund has been introduced… If in God’s providence this good bill should ever become law, Christ’s sons of peace could then designate that portion of their tax dollars, which is normally used to pay for wars, to said World Peace Tax Fund — for research, and for peace-related activities, not for destroying men’s lives.

Until that time, let us give sacrificially for the advance of Christ’s program on all fronts, let us pray for divine discernment to know His holy will, and let us cultivate warm agape love one for another.

This news came from the issue:

Minister, Wife Refuse Tax Payment
IRS Collects from Congregation

The Internal Revenue Service (IRS) has collected $1.94 from the bank account of a church in Minneapolis because its pastor and his wife refused to pay the telephone excise tax in .

Donald D. Kaufman, pastor of Faith Mennonite Church, and his wife, Eleanor, withheld payment of the tax “in protest against the Vietnam War and U.S. militarism.”

, the tax has been used to pay the costs of the Vietnam War. It has been 10 percent of phone bills but starting this year it is being decreased one percent annually until it is abolished in . The IRS levied the amount against the church’s bank account since the phone used by the Kaufmans is in the name of the church.

In a recent letter to Congressmen, President Nixon, and other officials, Mr. and Mrs. Kaufman urged reduction of military expenditures, saying there was no justification for a military budget of $88 billion in “an era of peace.”

They also called for support of the proposed World Peace Tax Fund Act…

Max Ediger advocated a more confrontational approach, in his article on “Freedom”:

Hitler was able to kill over six million Jews because the German people followed his leading despite the fact that many of them thought it was wrong. The United States government dumped tons of bombs on Southeast Asia because all those Americans who were revolted by this action continued to pay their taxes rather than be imprisoned.

Finally, a pair of articles ( and ) noted that the American Friends Service Committee had lost its war tax resistance Supreme Court case by an eight-to-one vote.