Tax resistance in the “Peace Churches” → Mennonites / Amish → Janet & John K. Stoner

Some quotes from tax resisters this year:

“I just celebrated Jesus’s Easter victory over death, so I won’t pay for killing. Religious freedom is at the very foundation of our nation and it’s against the law to love your enemies and make a living. I love America, but I love Jesus and humanity more.” ―Thad Crouch

“Nobody should undertake tax resistance without understanding the risks. But there are also risks involved in passively cooperating with our own fleecing, or our own demise. And it’s simply amazing that more of us don’t look closely at which risk is greater.” ―Geov Parrish

“We are war tax resisters because we have discovered some doubt as to what belongs to Cæsar and what belongs to God, and have decided to give the benefit of the doubt to God.” ―John K. Stoner

“I knew my relationship with my soul and my God was not going to be okay if I was paying for the military budget.”Rev. Thaddeus Bennett


Some bits-and-pieces from around the web:

  • Susan Balzer writes about Men­non­ite war tax resist­ers for the Men­non­ite Weekly Review. Some of the resisters mentioned: Tim Godshall, Willard and Mary Swart­ley, Ray Gingerich, Harold A. Penner, John and Janet Stoner, Albert and Mary Ellen Meyer, Don Kauf­man, Titus and Linda Gehman Peachey, and Stan Bohn.
  • Charles Merrill, who has been resist­ing taxes in protest against the govern­ment’s refusal to give equal legal recog­ni­tion to same-sex mar­riages, is urging others to join him in a national “Tax Tea Party Revolt”:

    A Tax Tea Party Revolt will be the only recourse avail­a­ble in the wake of efforts to not provide equal treat­ment to all cit­i­zens under law … This means gays, lesbians, bi­sex­u­als and trans­gender people will not be filing taxes April 15th.

  • War tax resister NTodd Pritsky at Pax Amer­i­cana takes note of the pros­e­cu­tion of a tax evader and wonders if this is going to be his even­tual fate as well. Pritsky is resist­ing both federal and state taxes (as a war tax resister, he is pro­test­ing state com­plic­ity in the mil­i­tary in­dus­trial com­plex and in the wars via the state na­tional guard). Fight­ing this bat­tle on two fronts takes a lot of energy, and he’s not sure it’s worth it.

John K. Stoner, at Mennonite Weekly Review, is trying to get more Mennonites to dip their toes in to tax resistance: “Would $10.40 get their attention?” Excerpt:

Christians who are appalled that our taxes pay for death and destruction in war would like to say so to the government. But how can we say it in a way that would make a difference?

A group of us in Pennsylvania is calling for a million people to say so in a way that will be heard. We’re calling it 1040 For Peace. We’re inviting you to be among the first to do this small act of witness against war and for the rights of conscience.


Here’s an AP dispatch that I found in the Free Lance-Star of Fredericksburg, Virginia:

Protestant groups eye war-tax resistance

Three Protestant denominations opposed to war are considering a new kind of tax resistance — refusal to pay taxes that go for arms and equipment for war.

Following a year-long series of joint regional conferences under the banner of a “New Call to Peacemaking,” the three historic “peace” churches have set a national conference about it in Greenlake, Wis.

The meeting is to consider regional proposals for some form of tax protest against spending for armaments and munitions of war.

The denominations, whose hallmark for centuries has been conscientious objection to participation in violence and war, are all relatively small. But they’ve had an influential impact on Christianity at large and on American thought.

They are the Society of Friends, involving about 100,000 Quakers; the Church of the Brethren, a Midwest-based denomination with about 180,000 members, and the Menonites, totaling about 130,000

Although many of them have protested war in the past by refusing to accept military service, the nature of modern war has turned “from manpower to money for technology and automated weapons,” the churches said.

In a joint statement, they said members of the movement now are “poised for stronger action.”

“The time has come for all Christians and people of all faiths to renounce war on religious and moral grounds,” the new cooperative coalition of peace churches said in its new call.

Regional meetings at 26 locations have been held in the last year about the issue, with more than 1,500 persons taking part, citing war and violence as “denials of the life and teachings of Jesus Christ.”

At one of the conferences at Old Chatham, N.Y., , it raised this question: “Are we going to pray for peace, and pay for war?” Another in Wichita, Kan., declared that 50 percent of funds collected from income taxes are used for military-related purposes and for manufacture of destructive weapons. The meeting encouraged “individuals who feel called to resist the payment of the military portion of their federal taxes.”

A meeting in North Manchester, Ind., proposed making use of the current tax revolt highlighted by California’s Proposition 13 and the distress at the national debt and inflation to further the peace cause.

The Indiana meeting suggested “legislative approaches that attract” the concerns of millions. The meeting urged an annual 5 percent decrease in military spending until it is cut 25 percent.

“The supposition that arms provide security is an illusion,” say the planners of the October conference in their letter of invitation.

“We call for a world based on peaceful order rather than the ‘balance of terror’ fueled by nuclear arsenals and the spreading arms sales.”

The “New Call to Peacemaking” isn’t so new anymore — but it’s still active, as is its sister project Every Church a Peace Church.


I shared an Associated Press dispatch from about a then-upcoming meeting of Quakers, Brethren, and Mennonites who were planning to coordinate war tax resistance. Today, an article reporting on how the conference went, from the Milwaukee Sentinel:

Sects Urge Tax Protest for Peace

 — A national meeting of “historic peace churches” — Quakers, Mennonites and Brethren — agreed to support those who refuse to pay “the military portion” of their federal taxes.

The possibly illegal “war tax resistance” position is a giant step for many in the churches from the passive refusal to bear arms and turning the other cheek.

Statements such as “we are praying for peace but paying for war” prodded the more than 300 delegates at a New Call to Peacemaking conference to back what advocates called an economic moral equivalent to military conscientious objection.

The lengthy statement also urged total disarmament after arms reduction, formation of a peace church delegation to President Carter, establishment of a world peace tax fund and simpler lifestyles.

It is not binding on the 350,000 members of the churches in the US or the nearly one million members worldwide.

The four day conference at the American Baptist Assembly here followed 26 regional meetings with participation by more than 1,500 Quakers, Mennonites and Brethren.

The joint meetings in themselves were a new ecumenical venture in breaking stereotypes. It was the first time in recent years representatives of the churches had met in such a conference.

The national conference challenged congregations and church agencies to consider refusing to pay the military portion of their federal taxes, generally thought to be about half, as a response to Christ’s call to radical discipleship.

It also asked them to “uphold war tax resistors with spiritual, emotional, legal and material support,” and to consider requests of employees who ask that their taxes not be withheld.

As I mentioned last month, the “New Call to Peacemaking” isn’t so new anymore — but it’s still active, as is its sister project Every Church a Peace Church. I think the new $10.40 for Peace campaign may also spring from these roots.


NWTRCC announces ’s crop of “tax day” actions:

Tax Day — Antiwar Protests, Public Demonstrations, and Individual Refusal to Pay for War

On thousands of people across the United States will be refusing to pay some or all of their federal income tax to protest U.S. wars and escalating military spending. These tax refusers, who see themselves as responsible citizens, want their money used for peaceful purposes and often give taxes to social programs instead.

, is the final day to file tax returns, and “war tax resisters” will be among those participating in events around the country to protest what they see as the skewed priorities of the U.S. government. Many hand out the pie chart produced by the War Resisters League, which calculates nearly 50% of federal income taxes pay for current or past wars.

Erica Weiland in Seattle, Washington, decided to refuse to pay for war in response to the wars in Iraq and Afghanistan. “Our money and time are much better spent addressing the issues in the U.S. and around the world that cause wars in the first place,” she says. Groups in Seattle are organizing leafleting with federal budget information at area post offices.

John K. Stoner, a retired Mennonite minister in Akron, Pennsylvania, says, “I keep wondering why people who say they oppose war continue to pay for it without a whimper of protest.” He and others in his community have launched a campaign of symbolic protest called 1040 for Peace, to encourage U.S. taxpayers to express their opposition to U.S. military spending by refusing $10.40 of any taxes due, telling the government why, and giving that money to projects that promote peace or fund human needs.

War tax resistance has a long history in the U.S. and worldwide. The most famous case was Henry David Thoreau’s refusal of $1 for the Mexican-American War. He spent a night in jail for this act of resistance. Today’s resisters refuse to pay anything from $1 to thousands of dollars of federal income taxes, while risking collection from the Internal Revenue Service for their stand.

Patricia Tompkins, a farmer in Bakersville, North Carolina, speaks for many as she accepts the risks of confronting the IRS to stand up for her beliefs. “I made the decision to become a war tax resister in protest to our government’s policies in the Middle East and Afghanistan. For me, the essence of life is connection to the land and to each other, because without the first we cannot live and without the second we cannot be fully human.”

In St. Louis activists are taking their message to cut the military budget and fund human needs to Senator Roy Blunt’s office and announcing grants to humanitarian groups. In Milwaukee, the protest will be in front of the Federal Courthouse. Lincoln Rice, a Milwaukee organizer, says, “My war tax resistance is grounded in my Catholic Christian spirituality. I cannot in good conscience pay my federal income taxes and contribute to the harming my Muslim brothers and sisters in Iraq, Afghanistan, Libya, and elsewhere.”

Individual resisters are available for interviews. Please contact NWTRCC if you need contacts in your area.

Please see the list of actions at http://www.nwtrcc.org/taxday2011.php. The list of events and contacts around the country can be found online at The National War Tax Resistance Coordinating Committee.


PeaceSigns is a publication of the U.S. Mennonite Church’s Peace & Justice Support Network. The latest issue focuses on war tax resistance, and includes:

These links pointed me to James C. Juhnke’s paper on “Mob Violence and Kansas Mennonites in which describes some of the violent vigilantism directed at Mennonites who declined to buy war bonds.


On representatives from the IRS testified before a Congressional committee about their efforts to improve taxpayer compliance, and specifically to get non-filers back in the system. Two non-filers testified in person — neither of them conscientious tax resisters, though one went on at length about wasteful government spending, and although he blamed his own nonfiling on negligence and wastefulness, it was hard not to believe that resentment didn’t also play a role.

Conscientious objectors to taxation were more or less ignored by the committee and by those witnesses who appeared before it. Representative Andy Jacobs, Jr. submitted a statement in support of legislation he introduced that would have created the United States Peace Tax Fund and permitted conscientious objectors to military spending to direct their taxes there. Here is the way he described the bill:

In some real ways, the legislation probably ought to be called The Federal Revenue Collection Enhancement Act.

Conscientious objectors in many cases are refusing to pay their full tax obligations because to pay the military portion would violate deeply held religious or ethical beliefs. Most of us believe that our taxes should cover national defense. And most of us believe that in time of American war we should serve in the military if we are capable of doing so. But conscientious objection has been recognized since before George Washington’s time. He favored accommodation of the consciences of sincere objectors and recognized that for the citizens of sincere conscience in opposition to war, there is no choice.

This bill is a win-win proposition. It would simply allow a bona fide conscientious objector to be assured that none of his or her taxes would go to military purposes. Instead those taxes would be earmarked for WIC, Head Start, the U.S. Institute of Peace and the Peace Corps.

In no way would the bill change the priorities voted by the Congress. The Defense Department would get exactly as much money as the Congress and the President determined to be appropriate and the WIC Program and others listed in the bill would get no more than the Congress and the President decided. The bill would simply allow the conscientious objectors to pay their full taxes in good conscience.

Statements in support of the bill were also submitted by

  • Church of the Brethren
  • Jewish Peace Fellowship
  • National Campaign for a Peace Tax Fund
  • John K. Stoner
  • Patricia A. Washburn

and are part of the record.


War tax resistance in the Friends Journal in

War tax resistance was a frequent topic in the issues of Friends Journal in , though there was still no consensus about how to go about it, and there was a lot of hesitance among Quaker institutions about how strongly to endorse it.

The issue was another special issue devoted to the peace testimony, which might as well have been a special issue on war tax resistance for how frequently it was mentioned. Clearly by this time, there was no talking about peace work without talking about war tax resistance.

Don’t Pay War Taxes

an illustration by Duncan Harp, from the issue of Friends Journal

Editor Ruth Kilpack opened the issue. She noted:

I see the billions of dollars (including taxes from my own earnings) being poured into the “defense” budget. I hear of vastly increased crime and see the wanton waste everywhere, much of it the direct legacy of our last war; I remember the lives still festering in military hospitals, the suffering from the wounds of war both here and across the world.

But now, there is a handful of people who are beginning to take a new view of war and war-making, realizing that it takes place not only when the bombing and shelling begin, but in the will of the people who make — or allow — it to happen. War-making must be paid for. As it is said elsewhere in this issue, “we pray for peace, but we pay for war.” When we once understand that, great change will come about. And especially, as war becomes more and more impersonal, with computerized strategic commands and weapons, more people are increasingly going to ask, “Who is waging this war? Are we ourselves responsible, since we pay for it?” (As the old saying goes, “Your checkbook shows where your heart is.”)

Take Richard Catlett, for example, a Friend who — as I write at this very moment in  — is beginning his jail sentence of two months at the Kansas City Municipal Rehabilitation Institute (for first offenders) in Kansas City, Missouri. That will be followed by three years of probation. Richard Catlett has been an antiwar activist , refusing to file his income tax return . In , his health food store was closed for non-payment of taxes (it is now under his wife’s ownership), and now, at sixty-nine years of age, Richard Catlett is treated as a criminal.

Clearly, he is being held up as an example of what can happen to a trouble-maker who dares to go against the tax law.… Richard Catlett’s age gives added emphasis to the warning to those no longer young and foolhardy. (Besides, the pockets of those in his age bracket are usually better filled, and not to be overlooked by IRS.)

Catlett’s case was covered in more depth later on in the same issue by means of lengthy quotes from a Colombia Missourian article (see “Local war protester leaves for jail term” in ♇ 5 January 2013) and the following section from a Wall Street Journal article:

Tax Report

A protester got loads of publicity that drew criminal charges for nonfiling.

The IRS selects tax protesters for criminal prosecution based on the amount of publicity they get. Usually protesters who don’t seek the spotlight are pursued by civil actions; criminal is reserved for the publicity hound. Richard Ralston Catlett is a notorious war and tax protester. The sixty-eight-year-old Columbia, Missouri, health food store owner argued that criminal charges of failing to file returns should be dropped because the IRS was guilty of “selective prosecution.”

The government is barred from selecting people to prosecute on grounds of race, religion or the exercise of free speech, or other “impermissible grounds.” Catlett claimed that basing a criminal prosecution on publicity isn’t permitted. But an appeals court disagreed. His exercise of free speech wasn’t involved here, the court noted. The IRS seeks criminal prosecution against publicized protesters to promote compliance with tax laws, the court observed.

“The government is entitled to select those cases for prosecution which it believes will promote compliance,” the court declared.

Next, John K. Stoner wrote a strong, challenging essay inspired by William James’s The Moral Equivalent of War titled “The Moral Equivalent of Disarmament.” Excerpts:

For some decades now we have been hearing the Church call on governments to take steps toward disarmament. And it would be difficult to think of a thing more urgent or more appropriate for churches to say to governments. It is hardly necessary here to give another recitation of the monstrous and unconscionable dimensions of the world arms race, culminating in the ever-growing stockpiles of nuclear weapons and the refinement of systems to deliver their carnage. The Church has done part of its duty when it has said that this is wrong.

But the time has come to say that the good words of the Church have not been, and are not, enough. The risks, the disciplines, the sacrifices, and the steps in good faith which the Church has asked of governments in the task of disarmament must now be asked of the Church in the obligation of war tax resistance. It is, at the root, a simple question of integrity. We are praying for peace and paying for war. Setting euphemisms aside, the billions of dollars conscripted by governments for military spending are war taxes, and Christians are paying these taxes. Our bluff has been called.

In all candor it must be suggested that the storm of objection which arises in the Church at this idea borrows its thunder and lightning from the premiers, the presidents, the ambassadors, and the generals who make their arguments against disarmament. War tax resistance will be called irresponsible, anarchist, unrealistic, suicidal, masochistic, naive, futile, negative and crazy. But when the dust has settled, it will stand as the deceptively simple and painfully obvious Christian response to the world arms race. A score or a hundred other good responses may be added to it. We in the Church may rightly be called upon to do more than this, but we should not be expected to do less.

Let the Church take upon itself the risks of war tax resistance. For church councils to take the position that the arms race is wrong for governments and not to commit themselves and call upon their members to cease and desist from paying for the arms race is patently inconsistent. This is probably a fundamental reason why the Church’s pleas for disarmament have met with so little positive response. Not even governments can have high regard for people who say one thing and do another. If governments today are confronted with the question whether they will continue the arms race, churches are confronted with the question whether they will continue to pay for it. As specialists in the matter of stewardship of the Earth’s resources they have contributed precious little to the most urgent stewardship issue of the twentieth century if they go on paying for the arms race. How much longer can the. Church continue quoting to the government its carefully researched figures on military expenditures and social needs and then, apparently without embarrassment, go on serving up the dollars that fund the berserk priorities? The arms race would fall flat on its face tomorrow if all of the Christians who lament it would stop paying for it.

It is not, of course, simple to stop paying for the arms race as a citizen of the United States, or anywhere else for that matter. If you refuse to pay the portion of your income tax attributable to military spending, the government levies your bank account or wages and extracts the money that way. If your income tax is withheld by your employer, you must devise some means to reduce that withholding, such as claiming a war tax deduction or extra dependents. If, as an employer, you do not withhold an employee’s war taxes, you will find yourself in court, as has recently happened to the Central Committee for Conscientious Objectors. All of these actions are at some point punishable by fines or imprisonment, and none — in the final analysis — actually prevents the government from getting the money. Nevertheless, it must be said that the Church has not tried tax resistance and found it ineffective; it has rather found it difficult and left it untried.

The Church has considered the risk too great. Individuals fear social pressure, business losses, and government reprisals. Congregations, synods, and church agencies equivocate over their role in collecting war taxes. There is the risk of an undesirable response — contributions may drop off, tax-exempt status may be lost, officers may go to jail. To oppose the vast power of the state by a deliberate act of civil disobedience is not a decision to be made lightly (an unnecessary observation, since there are no signs that Christians or the Church in the United States are about to do this lightly).

It would be inaccurate to give the impression that Christians, individually, and the Church, corporately, in the U.S. have done nothing about war tax resistance. There have been notable, even heroic, exceptions to the general manifest lethargy. The war tax resistance case of an individual Quaker was recently appealed on First Amendment grounds to the U.S. Supreme Court, but the court refused to consider it. A North American conference of the Mennonite Church is grappling with the question of its role in withholding war taxes from the wages of employees. Among Brethren, Friends and Mennonites — sometimes called the Historic Peace Churches — there is a rising tide of concern about war taxes. The Catholic Worker Movement and other prophetic voices in various denominations have long advocated war tax resistance, but they have truly been voices crying in the wilderness. For all our concern about the arms race, we in the churches have done very little to resist paying for it. That has seemed too risky.

But then, of course, disarmament also involves risks. Could there be a moral equivalent of disarmament that did not involve risk? In this matter of the world arms race, it is not a question of who can guarantee the desired result, but of who will take the risk for peace.

Let the Church take upon itself the discipline of war tax resistance. Discipline is not a popular word today, but it should be amenable to rehabilitation at least among Christians, who call themselves disciples of Jesus. How quickly does the search for a way turn into the search for an easy way! And how readily do we lay upon others those tasks which require a discipline we are not prepared to accept ourselves!

War tax resistance will involve the discipline of interpreting the Scripture and listening to the Spirit. In a day when the Bible is most noteworthy for the extent to which it is ignored in the Church, it is an anomaly to see the pious rush to Scripture and the joining of ranks behind Romans 13, when the question of tax resistance is raised. In a day when the authority of the Church is disobeyed everywhere with impunity, it is a curiosity to see Christians zealous for the authority of the state. In a day when giving to the Church is the last consideration in family budgeting, and impulse rules over law, it is a shock to observe the fanaticism with which Christians insist that Caesar must be given every cent he wants. As the Church has grown in its discernment of what the Bible teaches about slavery and the role of women, so it must grow in its discernment of what the Bible teaches about the place and authority of governments and the payment of taxes.

War tax resistance means accepting the discipline of submission to the Lordship of Jesus Christ in the nitty-gritty of history. Call it civil disobedience if you wish, but recognize that in reality it is divine obedience. It is a matter of yielding to a higher sovereignty. Those who speak for a global world order to promote justice in today’s world invite nations to yield some of their sovereignty to the higher interests of the whole, and those persons know the obstinacy of nations toward that idea. It may be that the greatest service the Church can do the world today is to raise a clear sign to nation-states that they are not sovereign. War tax resistance might just be a cloud the size of a person’s hand announcing to the nations that the reign of God is coming near. It is clear that Christians will not rise to this challenge without accepting difficult and largely unfamiliar disciplines.

But then, of course, disarmament also involves disciplines. The idea that one nation can take initiatives to limit its war-making capacities is shocking. To do so would represent a radical break with conventional wisdom. How is it possible to do that without first convincing all the nations that it is a good idea?

Let the Church take upon itself the sacrifices of war tax resistance. It is never altogether clear to me whether Christians who oppose war tax resistance find it too easy a course of action, or too difficult. It is said that refusing to send the tax to IRS and allowing it to be collected by a bank levy is too easy — a convenient way of deceiving oneself into thinking that one has done something about the arms race. And it is said that to refuse to pay the tax is too difficult. It is to disobey the government and thereby to bring down upon one’s head the whole wrath of the state, society, family, business associates, and probably God as well. Moreover, the same person will say both things. Which does he or she believe? In most cases, I think, the second.

The sacrifices involved in war tax resistance are fairly obvious. They may be as small as accepting the scorn which is heaped upon one for using the term “war tax” when the government doesn’t identify any tax as a war tax, or as great as serving time in prison. It may be the sacrifice of income or another method of removing oneself from income tax liability. It can be said with some certainty that the sacrifices will increase as the number of war tax resisters increases, because the government will make reprisals against those who challenge its rush to Armageddon. Yet, there is the possibility that the government will get the message and change its spending priorities or provide a legislative alternative for war tax objectors, or both. In any case, for the foreseeable future, war tax resistance will be an action that is taken at some cost to the individual or the Church institution, with no assured compensation except the knowledge that it is the right thing to do.

But then, of course, disarmament also involves sacrifices. The temporary loss of jobs, the fear of weakened defenses, and the scorn of the mighty are not easy hurdles to cross. A moral equivalent will have to involve some sacrifices.

Let the Church take upon itself the action of war tax resistance. The call of Christ is a call to action. It is plain enough that the world cannot afford $400 billion per year for military expenditures, even if this were somehow morally defensible. It is plain enough that the dollars which Christians give to the arms race are not available to do Christ’s work of peace and justice. In these circumstances the first step in a positive direction is to withhold money from the military. If we say that we must wait for this until everybody and (and particularly the government) thinks it is a good idea, then we shall wait forever.

Having withheld the money, the Church must apply it to the works of peace. What this means is not altogether obvious at present, but there is reason to believe that a faithful Church can serve as steward for these resources as wisely as generals and presidents. The dynamic interaction between individual Christians and the Church in its local and ecumenical forms will help to guide the use of resources withheld from the arms race.

This is a call to individual Christians and the Church corporately to make war tax resistance the fundamental expression of their condemnation of the world arms race. Neither the individual nor the corporate body dare hide any longer behind the inaction of the other. The stakes are too high and the choice is too clear for that, though we can have no illusions that this call will be readily embraced nor easily implemented by the Church.

But then, of course, we do not think that disarmament will be an easy step for governments to take either. The Church has an obligation to act upon what it advocates, to deliver a moral equivalent of the disarmament it proposes. If effectiveness is the criterion, it is certainly not obvious that talking about the macro accomplishes more than acting upon the micro. A single action taken is worth more than a hundred merely discussed. (When it comes to heating your home in winter, you will get more help from one friend who saws up a log than from a whole school of mathematicians who calculate the BTUs in a forest.) To talk about a worthy goal is no more laudable than to take the first step toward it, and might be less so.

Michael Miller wrote an article for the same issue that noted that the National Guard is a U.S. military combat function that is largely paid for out of state budgets, not the federal budget. He concluded:

I am now more fully aware how the military affects our daily lives and activities. I also realize that not only is the objection to payment of war taxes a federal issue, but it is also a very real state issue. State budgets contain rather large amounts in this respect.

As Friends, we must be constantly aware of the issues involved with our tax dollars. The military has a great influence over our lives and our tax dollars, whether or not we recognize it. We have a responsibility to make ourselves aware of the issues and how they influence our lives.

Alan Eccleston contributed an article on war tax resistance as a method of testifying for peace — aligning ones life with ones values. This, he felt, could be done in a variety of ways:

We do not have to be prepared for jail to be a war tax resister. We do not have to be ready, at this moment, to subject ourselves to harassment by the Internal Revenue Service. We do, however, have to be truthful on our tax returns. We do have to be clear about our belief in the peace testimony and our desire to align our lives with this belief. And that is all!

If you are clear about that, you can withhold some amount of your tax. It can be a token amount, if that is where you are, say five dollars or fifty dollars. Or it can be the same percent of your tax as the military portion of the current budget, currently thirty-six percent excluding past debt and veterans benefits. (An easy way to do this is to insert the amount under “Credits” as a “Quaker Peace Witness,” line forty-six. Alternately, some people declare an extra deduction, but this is more complicated, since the deduction must be substantially larger than the amount you desire to withhold.) It may bother you that three times or even ten times what you have chosen to withhold is going to be spent for war preparations. But far better to take this small step than to turn away from the witness. Write your congresspersons and tell them of your concern. Urge them to pass the World Peace Tax Fund which would acknowledge your constitutional right to practice your religious beliefs without harassment and penalty.

Alternatively, if the government owes you money fill out the (very short) Form #843 “Request for Refund,” asking that they refund the amount you wish for peace witness.

One can also anticipate the withholding problem by filling out a W-4 Form at your place of employment declaring (truthfully) an allowance for expected deductions that includes the amount of your peace witness.

Then what? You can expect a series of computer notices stating that you calculated your tax incorrectly and you owe the amount shown on the notice. This may also include an addition of seven percent annual interest on the amount owed. (Currently IRS seems not to be adding on penalty charges but that is a possibility.)

You have a choice: you can ignore the notice; you can write or call IRS and discuss it; or you can pay the tax. Sooner or later you will receive a printout that says “Final Notice.” If you again fail to pay the amount owed, you will probably receive a call from someone at IRS who will try to convince you that the whole process has gone far enough and that your purpose is better served by paying the government. IRS wants to collect. That is their job; when they have done it, they are through with you. They cannot, by law, be harsh or punitive. There is no debtors’ prison in this country. If you declare the intent of your witness on your tax form and by letter to Congress, you cannot be convicted of fraud; therefore, you are not risking criminal penalties.

In other words, the tax resister controls the process. One can witness to peace so long as it can be done lovingly and, if it is to be a meaningful witness of peace, that is the only way it can be done.

However, if one’s family obligations or other matters are too pressing, or if one’s spiritual resources are being unduly strained, it is time to lay down this particular witness. One can carry on the witness and still bring the process to a conclusion by letting the payment be taken from a bank account or peace escrow fund. Another round of letters to Congress and the president will testify to your continuing concern even after the pressure of collection has been relieved.

In your witness, no matter how small the amount withheld or how short the duration, you will gain strength and courage and insight. This brings new resources to your next witness. It gives you knowledge and resources to share with others, which in turn helps their witness. In sharing, you both are strengthened. Thus, a personal witness becomes a “community of witness,” and the “community of witness” gains strength, courage, and insight in its mutual sharing. This witness and this sharing of Christian love becomes its own witness to the testimony of peace — the testimony of love for God, for ourselves, for humankind.

(A letter from Dorothy Ann Ware in a later issue credited the Eccleston article for spurring her to “make a token Quaker Peace Witness by withholding a very small portion of my income tax. So Step One has been taken…”)

The same issue reprinted a Minute from the Philadelphia Yearly Meeting which encouraged Quakers “to give prayerful consideration… to the option of refusal of taxes for military purposes.” Furthermore:

We reaffirm the Minute of the yearly meeting which states in part that “…Refusal to pay the military portion of taxes is an honorable testimony, fully in keeping with the history and practices of Friends… We warmly approve of people following their conscience, and openly approve civil disobedience in this matter under Divine compulsion. We ask all to consider carefully the implications of paying taxes that relate to war-making… Specifically, we offer encouragement and support to people caught up in the problem of seizure, and of payment against their will.”

We request the Representative Meeting to arrange for the guidance of meetings and their members on the form of military tax resistance suitable for individuals in accordance with that degree of risk appropriate to individual circumstances, for advice on consequences, and for consideration of legal and support facilities that may be organized.

We also request Representative Meeting to provide for an Alternate Fund for sufferings, set up under the yearly meeting to receive tax payments refused, for those tax refusers who may wish to utilize this fund.

We recommend cooperation with the Historic Peace Churches and other religious groups in further consideration of non-payment on religious grounds of military taxes.

Following that, John E. Runnings wrote of his and his wife Louise’s war tax resistance, and decried the injustice of a “society that requires that Quakers, who renounce war and recognize no enemies, must pay as large a contribution to the support of the war machine as those who fully accept the malicious nature of other nationals and who are so frightened of their ill intent that no amount of extermination equipment is enough to assure security.”

The social reforms that we credit to George Fox’s influence did not come about by his waiting on the Spirit but rather by his responding to the Spirit. If just one man could accomplish so much by responding to the Spirit, what would happen if several thousand modern Quakers were to respond to their spiritually-inspired revulsion to assisting in the building of the war machine?

If Quakers could be induced to discard their excuses for their financial support of the arms race and to withhold their Federal taxes, who knows how many thousands of like-minded people might be encouraged to follow suit? And who knows but what this might bring a halt to the mad race to oblivion?

There was a brief update about Robert Anthony’s case. Anthony hoped to use his Fifth Amendment right against self-incrimination (presumably in response to a government request for financial records or something of the sort). The judge in the case asked if the government would grant Anthony immunity from prosecution for anything he disclosed, which would have cut off the Fifth Amendment avenue of resistance, but the government wasn’t prepared to do that, and that’s where the matter stood.

The issue included a notice that the Center on Law and Pacifism had “recently published a military tax refusal guide for radical religious pacifists entitled ‘People Pay for Peace’ ” but also noted that “the Center states that it is in ‘urgent and immediate need of operating funds.’ ”

A later issue gave some more information about the Center:

The Center was started after a former Washington constitutional lawyer and theologian, Bill Durland, met a handful of conscientious objectors who were appealing to the U.S. courts for their constitutional rights to deny income tax payments for the military.…

That was in . The Center is now producing regular newsletters and has published a handbook on military tax refusal. It has organized war-tax workshops for pacifists representing constituencies in the Northeast, South and Midwest. One of its projects was the “People Pay for Peace” scheme, under which it was suggested that each individual deduct $2.40 from his/her income tax return to “spend for peace”: that sum being the per capita equivalent of the $193,000,000,000 which will be consumed in for war preparation in the United States. This was a protest action against the fifty-three percent of the U.S. budget allocated to military purposes.

The Center on Law and Pacifism is a “do-it-yourself cooperative” which relies on both volunteer professional assistance and individual contributions.

Hmmm… my calculation for 53% of the federal budget in 1979 is more like $214,618,730,000… and per-capita (by U.S. population, anyway) that would be $953.63 per person. If you use the $193 billion value, that’s still $857.57 per person. Even if you use world population, you still get $44.08–$49.02 each. Somebody’s confused… maybe it’s me.

Wendal Bull penned a letter-to-the-editor in the same issue about his experience as a war tax resister twenty years before. Excerpt:

In I received a lump sum payment of an overdue debt. This increased my income, which I normally keep below the taxable level, to a point quite some above that level. I distributed the unexpected income to various anti-war organizations. I anticipated pressure from IRS officers, so in the autumn, long before the tax would be due, I disposed of all my attachable properties. This action, under the circumstances, I believe to be unlawful. But it seemed to me a mere technicality, far outweighed by the sin of paying for war, or the sin of permitting collection of the tax for that purpose. After disposing of all attachable properties, I wrote to IRS telling them I had taxable income in that year but chose not to calculate the amount of it because I had no intention of paying it. In the same letter I explained my reasons for conscientious non-cooperation with Uncle Sam’s preparations for war in the name of “defense.”

My letter appeared in full or in generous excerpts in at least three daily papers and several other publications and I mailed copies to friends who might be interested. I am not a publicity hound nor a notorious war resister. The publicity did seem to effect a fairly prompt visit from the Revenue Boys. They paid me three or four visits. On one occasion two men came; one talked, the other may have had a concealed tape recorder, or was merely to witness and confirm the conversation. After quizzing me for an hour or more they left courteously, whereupon I said I was sorry to be a bother to them. At that the talker said, “You’re no trouble at all. I brought a warrant for your arrest, but I’m not going to serve it. It’s the guys who hire lawyers to fight us that give us trouble.” If they had caught me in a lie, or giving inconsistent answers to their probing questions, I suspect the summons would have been served. I was fully prepared to go to court and to be declared guilty of contempt for not producing records to show the sources of my income. I had told the men I was in contempt of the entire war machine and all officers of the legal machinery who aimed to penalize citizens for non-cooperation with war preparations.

Later came two visits from a man who attempted to assess my income for that year, and the law required him to try to get my signature to his assessment. I considered that a ridiculous waste of taxpayer’s money. The man agreed with a smile. Still later, there came several bills, one at a time, for the amount of the official assessment, plus interest, plus delinquency fee, plus warnings that the bill should be paid. These I ignored, of course. The head men knew I would not pay; and they knew they had not any intention of trying to force collection.

I have no idea who decided to quit sending me more bills. I think the claim is still valid since the statute of limitations does not apply to federal taxes.

It is inconvenient to have no checking account, to own no real estate, to drive an old jalopy not worth attaching, and so on. Some of us choose this alternative rather than to let the money be collected by distraint.

In the same issue, Keith Tingle shared his letter to the IRS, which he sent along with his tax return and a payment that was 33% short. He stressed that he didn’t mind paying taxes — “a small price for the tremendous privilege of living in the United States with its heritage of freedom, equal protection, and toleration” — but that “I do not wish my labor and my money to finance either war or military preparedness.”

Stephen M. Gulick also wrote in. “Because the military and the corporations need our money more than our bodies, war tax resistance becomes important — in all its forms from outright and total resistance to living on an income below the taxable level,” he wrote. “Fundamentally, war tax resistance must lead us to look not only at warmaking and the preparation for war, but also at the economic, social, and political practices that, with the help of our money, nurture the roots of war.”

Colin Bell attended the Southern Appalachian Yearly Meeting:

“I think,” Colin said, “that as a Society we are standing at another moment like that, when our forebears took an absolutely unequivocal stance” and we don’t know what to do. Are we looking for something easy, he wondered, suggesting that it probably should be tax resistance. Accepting the title Historic Peace Church, he declared, makes it sound like a worthy option, rather than it being at the entire heart and core of Christendom.

A letter to the editor of the Peacemaker magazine from John Schuchardt is quoted in the issue:

I have recently received threatening letters from a terrorist group which asks that I contribute money for construction of dangerous weapons. This group makes certain claims which in the past led me to send thousands of dollars to pay for its militaristic programs. The group claimed: 1) It was concerned with peace and freedom; 2) It would provide protection for me and my family; 3) It was my duty to make these payments; and 4) I was free from personal responsibility for how this money was spent in individual cases.

Last year, for the first time, I realized that these claims were fraudulent and I refused to make further payments…

That issue also noted that the Albany, New York, Meeting “joined the growing number of meetings which are calling on their members to ‘seriously consider’ war tax resistance…” That Meeting was also considering establishing its own alternative fund, and was hoping Congress would pass the World Peace Tax Fund bill.

This “seriously consider” language, along with the Philadelphia Yearly Meeting’s earlier-mentioned call for Quakers “to give prayerful consideration” to war tax resistance, is a far cry from the sort of bold leadership John K. Stoner was calling for. But then again, Quaker Meetings were no longer the sorts of institutions to bandy about Books of Discipline and threaten “disorderly walkers” with disownment, or even to give them “tender dealing and advice in order to their convincement.” Meetings had in general become much more humble about what sort of direction they should provide and what sort of obedience they could expect. It is hard to imagine a Meeting from this period adopting a commandment along the lines of the Ohio Yearly Meeting’s discipline — “a tax levied for the purchasing of drums, colors, or for other warlike uses, cannot be paid consistently with our Christian testimony.”

The issue included a review of Donald Kaufman’s The Tax Dilemma: Praying For Peace, Paying for War, a book that defends war tax resistance from a Christian and Biblical perspective. “What is the individual’s responsibility in the face of biblical teachings and the history of tax resistance since the early Christian centuries? Some biblical passages have been used to justify the payment of any and all taxes. But Kaufman warns us to consider these passages in their historical context and in the light of the primary New Testament message: love for God, oneself, one’s neighbor, and one’s enemy.”

That issue also included an obituary notice for Ashton Bryan Jones that noted “[h]is courage in the face of the harsh treatment that he endured in the struggle for social justice and against war taxes…”

The issue reported on the New England Yearly Meeting, which held a workshop on war tax resistance, and also agreed to establish a “New England Yearly Meeting Peace Tax Fund.”

Recognizing that each of us must find our own way in this matter, the new fund is seen not as a general call to Friends to resist paying war taxes but specifically to help and to hold in the Light those Friends who are moved to do so. The fund will be administered by the Committee on Sufferings, which came into being last year to support Friends who are devoting a major portion of their time and energies to work for peace.

New Call to Peacemaking

The “New Call to Peacemaking” brought together representatives of the Mennonites, Brethren, and Quakers in , and to try to strengthen their respective churches’ anti-war stands. It continued to ripple through the pages of the Journal in . Barbara Reynolds covered the Green Lake conference that drafted the New Call statement in the issue. Among her observations:

In my own small group, I saw social action Friends struggling with Biblical language and coming to accept many scriptural passages as valid expressions of their own convictions. And I saw a respected Mennonite, a longtime exponent of total Biblical nonresistance, courageously re-examining his position and corning out strongly in favor of a group statement encouraging non-payment of war taxes.

Elaine J. Crauder gave another report on the project in the issue. Excerpts:

Quakers, Mennonites and Brethren are known as the Historic Peace Churches. How do they witness against evil and do good? Where does God fit into their witnessing? Are they responding to the urgency of the present-day world situation, or are they truly “historic” peace churches, with no relevance to today’s complex world?

The New Call to Peacemaking (NCP) developed out of exactly these concerns: Where is the relevance and what is the source of our witnessing? The answers were clear. To seek God’s truth and to witness, in a loving way, by doing good (through peace education, cooperation in personal and professional relationships, living simply and investing only in clearly life-enhancing endeavors) and by resisting evil (working for disarmament and peace conversion, resisting war taxes and military conscription).

Crauder says she first started thinking about her support of war through her taxes in :

The 1040 Income Tax form didn’t have a space for war tax resisters. Either I would have to lie about having dependents, or my taxes would be withheld. l didn’t feel that I had a choice. It did not occur to me to claim a dependent and then support that person with the funds that thus wouldn’t go for war. So, I did what was easiest — nothing — and paid my war taxes.

In , she says:

I started to think about my taxes again. Maybe I could lie on my form. It was definitely not right to work for peace and pay for the war machine. I even went to one meeting of the war tax concerns committee. But there were enough meetings that I had to go to, so I managed not to find the time to struggle with my war taxes. Words of John Woolman seemed to fit my condition:

They had little or no share in civil government, and many of them declared they were through the power of God separated from the spirit in which wars were; and being afflicted by the rulers on account of their testimony, there was less likelihood of uniting in spirit with them in things inconsistent with the purity of Truth.

Woolman was referring to the early Quakers when he said it was less likely that they would be influenced by the civil government in questions of the truth. It seemed to me that in Woolman’s time it was also easier to be clear about the truth — we are so much more dependent and tied to the government than they were. Perhaps it is always easier to have a clear witness in hindsight.

I think Crauder has it a little backwards here. Woolman was speaking of early Friends in England, who were being actively repressed by the government and banned from much of any exercise of political power, and contrasting them to the Quakers in Woolman’s own time and place (colonial Pennsylvania), where Quakers held political power, and were by far the dominant party in the colonial Assembly. In Woolman’s time the government and the Society of Friends were as tightly linked as they ever have been.

Historical notes

In the issue, Walter Ludwig shared an interesting anecdote about Susan B. Anthony’s father, Daniel Anthony:

During the Mexican War he made the quasi tax-resisting gesture of tossing his purse on the table when the collector appeared, remarking, “I shall not voluntarily pay these taxes; if thee wants to rifle my pocketbook thee can do so.”

I hunted around for a source for this anecdote, and found one in Ida Husted Harper’s The Life and Work of Susan B. Anthony (1898), where she put it this way:

In early life he had steadfastly refused to pay the United States taxes because he would not give tribute to a government which believed in war. When the collector came he would lay down his purse, saying, “I shall not voluntarily pay these taxes; if thee wants to rifle my pocket-book, thee can do so.” But he lived to do all in his power to support the Union in its struggle for the abolition of slavery and, although too old to go to the front himself, his two sons enlisted at the very beginning of the war.

John Woolman was invoked in the issue as someone who “took as clear a stand on payment of taxes for military ends as he did on slavery.” He was quoted as saying:

I all along believed that there were some upright-hearted men who paid such taxes but could not see that their example was a sufficient reason for me to do so, while I believed that the spirit of Truth required of me as an individual to suffer patiently the distress of goods rather than pay actively.

Bruce & Ruth Graves

The issue brought an update on the case of Bruce and Ruth Graves, who were pursuing a Supreme Court appeal in the hopes of legally validating their approach of claiming a “war tax credit” on their federal income tax returns. They were trying to get people to write letters to the Supreme Court justices, in the hopes that they would find influential the opinions of laymen on such points as these:

1) petitioners right to First Amendment free exercise of religion and freedom of expression, 2) paramount interests of government not endangered by refusal of petitioners to pay tax, 3) petitioners should be able to re-channel war taxes into peace taxes (via World Peace Tax Fund Act, etc.), 4) IRS regulations should not take precedence over Constitutional rights of individuals, 5) threat of nuclear war must be stopped by exercise of Constitutional rights, 6) other pertinent points at the option of correspondent.

There was a further note on that case in the issue — largely a plea for support, without any otherwise significant news. Included with this was a message from the Graveses with this plea: “How can Friends maintain the secular impact of the peace testimony expressed through conscientious objection when technology has replaced the soldier’s body with a war machine? Does it not follow that technology then shifts the emphasis of conscientious objection toward reduction of armaments by resisting payment of war taxes?”

The issue brought the news that the Supreme Court had turned down the Graveses’ appeal. “[W]hen asked whether the frustrations of losing the long court battle had ‘generated any thoughts of quitting,’ Ruth Graves replied, ‘Never. If I were going to let myself be stopped by seemingly hopeless causes, I’d just die right now.”

World Peace Tax Fund

A note in the issue reported that some people who had “sent in cards or letters expressing support for the [World Peace Tax Fund] bill” had reported that they had “been subjected to IRS audits and other harassment.”

A letter from Judith F. Monroe in the issue expressed some concern about the World Peace Tax Fund plan. Excerpts:

I fear the World Peace Tax could become a device to appease the consciences of those of us who are not willing to face the consequences of civil disobedience.…

…One important purpose of the tax is to shake the complacent into a realization of the madness of our current armaments race. I don’t believe the casual matter of checking a block on a tax form will ever cause extensive introspection on the part of most people.

How will peace tax funds be handled? Will such a tax require more complex tax laws, IRS investigators, and tax accountants? How can we believe in the government’s ability to use such funds constructively? I can envision the Department of Defense receiving peace grants. After all, they’re the boys who fight for peace. This may be an exaggeration. The point is I do not feel we can trust any large bureaucracy with the task of peacemaking.

If the majority or at least a sizable minority do not opt for the peace tax, all that will happen is a larger percentage of their taxes will go to armaments to compensate for the monies diverted by the few who chose a peace tax. Under such circumstances, the peace tax would accomplish little.

Evidence of some critical appraisal of the “peace tax” idea is also found in a note in the issue, which summarizes an address by Stanley Keeble to the June General Meeting in Glasgow, Scotland:

If this were permitted, would not government simply raise military estimates to compensate for expected shortfall? Would not people not conscientiously opposed to military “defense,” take advantage of such legislation? Would the procedure be destructive of democracy and majority rule? Should not individuals rather reduce their earnings to a non-taxable level, or would that deprive useful projects of legitimate funds? Other such questions were raised, relating to possible effects on national “defense” policy. For his part, however, Stanley Keeble felt that it was important to “bring a peace decision right to the level of the individual,” and added that of fifteen replies so far received from monthly meetings on the subject of a Peace Tax Fund, only one was completely negative, two uncertain, and “the rest endorsed the proposal whilst acknowledging certain difficulties.”

There were occasional reports on the bill’s status in Congress scattered through the issues of the Journal. One, in the issue, said:

Endorsed by the national bodies of the Unitarian-Universalist Association, the United Methodist Church, the United Church of Christ, the Roman Catholic Church, the Church of the Brethren, the Mennonites, and the Religious Society of Friends, this bill provides the legal alternative for taxpayers morally opposed to war that the military portion of their taxes would go into the WPTF to be used for a national peace academy, retraining of workers displaced from military production, disarmament efforts, international exchanges and other peace-related purposes; alternatively for non-military government programs.

That issue also quoted the newsletter of the Canadian Friends Service Committee on the legislation, saying: “Thousands of letters and postcards were sent to members and many meetings held across the country as well as slide-tape shows, television and radio programs. Newspaper coverage was also good. The U.S. government is beginning to act in response.”


War tax resistance in the Friends Journal in

The third of Friends Journal’s special issues on war tax resistance came in , and the topic came up in several other issues besides.

An article by Mary Bye in the issue showed how the arguments for war tax resistance were starting to break the bounds of the tax arena and take hold elsewhere. Excerpts:

In a letter from the collection department of Philadelphia Electric Company demanded payment for a backlog of refused rate hikes. I had withheld the 13.7 percent imposed to cover the construction costs of the Salem and Limerick nuclear reactors. Why did I take this stand?

Looking back over the years for the source of my action, I could see it springing from a long-time insistence upon justice, a small but growing willingness to risk, a perennial sense of grief for suffering, and a blossoming love of the Earth. These are the qualities of the spirit which began to unfold into action during the early days of the Vietnam War. Somewhere along the line, I refused to pay the war tax portion of my federal income tax. Later the Vietnam War ground to a halt when legislation ended financial support for it. Was it just a coincidence that our war tax resistance preceded this legislation? Or did citizens modeling the denial of monies not only support the growing disaffection with the war, but also provide a clue to a way to end it? We had perhaps unwittingly slipped into an old Christian strategy of living as if the Kingdom were here now, and, behold, it manifested a brave, new world, or at least the beginning of one.

War tax resistance seemed an appropriate base upon which to build a new witness of caring for the whole Earth.…

…With crystalline clarity I selected my own utility, Philadelphia Electric, and refused the rate hike for Salem and Limerick. After 1½ years of refusal, accompanied by monthly explanations, I received a warning letter from the collection department, threatening an end of service. The initial fright yielded to a decision to continue resisting and move as swiftly as possible to establish my independence from nuclear power forever.

I faced a new, expensive, complicated simplicity: photovoltaic cells, which produce electrical current when exposed to light, and which could free me from bondage not only to nuclear generators but also fossil fuel-fired reactors. As war tax resistance led me to a lower income, so rate hike refusal was pointing the way to lower energy demands. My living standard may drop, but the quality of my life soars. Meanwhile I have discovered that Philadelphia Electric is experimenting with photovoltaics in anticipation of the coming solar age. If the price is right, I could purchase them there. After all, nuclear power is the enemy, not the electric company.

This is the vision, but it is a dream deferred or rather only partially realized. Philadelphia Electric Company and Solarex, which manufactures photovoltaic cells, want to establish a demonstration project at my home that would provide between one-fourth and one-third of the daily demand here for electricity. The stumbling block is the cost, which would possibly necessitate a 35-year pay-back period. So I am circling the photovoltaic issue in a holding pattern like a plane above an airport. I am searching for answers to hard questions: such as what is the equitable balance between the cost of photovoltaics and the wattage generated? What is a reasonable payback time? If the cost is rock bottom right now, how do we gather funds? How do we secure state and government support? Are churches and meetinghouses able to model this kind of caring for God’s creation? How do we dream this dream into reality? I would welcome your suggestions.

That issue also announced a “Conference for Quaker, Mennonite, and Brethren employers, airing ways to deal with war tax resistance by employees. Sponsored by Friends Committee on War Tax Concerns and New Call to Peacemaking.”

That conference was covered in the issue in an article by Paul Schrag. Excerpts:

The question of how church organizations can help their employees follow their consciences — and how to deal with the risks involved for both employees and employers — were the issues that 36 Mennonites, Brethren, and Quakers struggled with at the meeting. The church leaders, organizational representatives and lawyers affirmed their support for individual military tax resisters and for efforts to seek a legislative solution by working toward passage of the U.S. Peace Tax Fund bill in Congress. They agreed to organize a peace church leadership group to go to Washington, D.C., to support the peace tax bill and to express concerns about tax withholding. They also agreed to help each other by filing friend-of-the-court briefs if tax resisters are prosecuted and by sharing the cost of tax resistance penalties, if necessary.

People from churches that refuse to withhold federal taxes for employees who oppose paying military taxes shared their experiences with people from churches considering adopting such a policy. The General Conference Mennonite Church and two Quaker groups are in the first category. The Mennonite Church is in the second. The meeting, held at Quaker Hill Conference Center, took place in an atmosphere of excitement generated by a gathering of people from different traditions who share a vision. One conference participant said it was frustrating that many members of historic peace churches are unwilling to witness against financial participation in preparing for war, although they are opposed to physical participation in war. Some said it was disappointing that so many people are unwilling to follow their consciences until the government, through the Peace Tax Fund, might allow them to do so legally. One quoted Gandhi: “We have stooped so low that we fancy it our duty to do whatever the law requires.”

When a church or organization decides to honor employees’ requests not to withhold their federal income tax, it assumes serious risks. Theoretically, a person in a responsible position who willfully fails to withhold an employee’s taxes can be punished with a prison sentence and a $250,000 fine. An organization can be fined $500,000. But such penalties have never been imposed on legitimate religious organizations, nor are they likely to be, said two lawyers at the meeting. The usual Internal Revenue Service response to war tax resistance is to take the amount of tax owed, plus a 5 percent penalty and interest, from the employee’s bank account. However, the IRS has not taken even this action against General Conference Mennonite Church employees who are not having their taxes withheld. They pay the nonmilitary portion of their taxes themselves and deposit the 53 percent that would have gone to the military in a designated account. The IRS has not touched that account after church delegates approved the policy in . All church personnel who could be subject to penalties have agreed to accept the risk.

Friends World Committee for Consultation, which has had a nonwithholding policy , has had tax money seized, plus interest and penalties, from its resisters’ bank accounts. Friends United Meeting adopted a non withholding policy . Philadelphia Yearly Meeting of the Society of Friends is considering such a policy.

A representative of the Church of the Brethren said he would use input from the meeting to work toward developing a denominational policy on tax resistance.

Lobbying continues for the Peace Tax Fund bill… The bill would allow people opposed to war taxes to put the portion normally given to the military in a separate fund for peaceful purposes. The rest of that person’s tax money also would be designated for nonmilitary use… Whether or not military tax resistance is effective, participants agreed that people’s moral imperative to follow their consciences must be respected. “No conscientious objector ever stopped a conflict,” said William Strong, a Quaker representative [and treasurer of the Friends Journal Board of Directors]. “But they had to explain what they did, and the vision was kept alive, and those ripples, you don’t know where they stop.”

A postscript noted: “ ‘A Manual on Military Tax Withholding for Religious Employers,’ written by Robert Hull, Linda Coffin, Peter Goldberger, and J.E. McNeil, will be available .”

War Taxes & Conscience

from the cover to the issue of Friends Journal

The issue was the third special issue on war taxes from the Friends Journal.

It was prompted in part by the fact that the Journal itself had received IRS levies on the salary of its editor, Vinton Deming, who had been refusing to pay income tax . The Treasurer of the Journal, William D. Strong, explained what was going on in the lead editorial:

The Friends Journal Board of Managers has twice been unable to honor the levy against the wages of our editor, Vint Deming, for unpaid federal taxes. In our most recent reply to the Internal Revenue Service we stated that:

It is not possible for us as a board to separate our faith and our practice: we must live out our faith.

Our earlier letter… refers to our 300-year-old Peace Testimony. To more fully describe that part of our beliefs we enclose copies of two sections of Faith and Practice, the book of spiritual discipline of Philadelphia Yearly Meeting. [“The Peace Testimony” and “The Individual and the State,” pp. 34–38, were shared.]

Our position of noncompliance to the requests of the Internal Revenue Service is not an easy one. We do not question the laws of the land lightly, but do so under the weight of a genuine religious and moral concern. We know as well that other religious groups — Mennonites, Brethren, and others — are facing this same difficult dilemma. For this reason, many of us support the proposed Peace Tax Fund bill in Congress.

The board agreed at our meeting in to make known this continuing witness, both individual and corporate, to you, our readers.

The dilemma is clearly not the Journal’s alone. Many Quaker institutions in the United States, Canada, and England have faced this challenge. Beyond the historic peace churches are Catholics, Methodists, and others who are considering the whole question of taxes and militarism. In February representatives of some 70 institutions came together at the Quaker Hill Conference Center in Richmond, Indiana, for a New Call to Peacemaking consultation on “Employers and War Taxes.” This followed a Quaker conference at Pendle Hill considering the same concern.

The Journal board has worked at and reached unity in this matter. We will continue to seek the light in the months and years ahead. For now, however, we would welcome the support and reactions of our subscribers and readers. If you’d like to share in this witness with your moral support, let us know. If you’d like to add practical support, we would welcome it, as we are establishing a Conscience Fund.

We don’t plan extensive legal undertakings at this time, but we know that there can readily be some fees and costs ahead, as well as possible penalties resulting from our refusal to honor the levies from the IRS.

We look forward to the response of our readers. We feel that we cannot host writings in the issues of the Journal on peace and justice, on our testimonies and faith and practice, without, as an employer, living them out to the best of our God-given abilities.

Another article in the special issue was an extract from J. William Frost’s Tax Court testimony in the Deming case, in which he explained the Quaker war tax resistance practice:

The peace testimony has been a basic part of Quaker religious belief . The testimony has not been static; it has evolved over time as Friends thought out the implications of what it meant to be a bringer of peace.

Some of the most creative actions of members of the Society of Friends have come from the peace testimony. For example, Friends’ primary contribution to world history is that they began and carried through the antislavery testimony. Friends became antislavery advocates in , when they realized that the only way one could obtain a black slave was to take him or her captive in war.

Pennsylvania was founded by William Penn for religious liberty. Penn believed, and so did the early settlers, that to create a Quaker colony meant there would be no militia, no war taxes and no oaths. These were conceived to be part of religious freedom, and in the early years of Pennsylvania, there was no militia, and there were no war taxes and no oaths. At first, the Pennsylvania Assembly refused to levy any taxes for the direct carrying on of war. Instead, after when the British government requested money because it was already beginning its long series of wars with France, the Crown and the Pennsylvania Assembly worked out a series of arrangements. Those arrangements provided that the Assembly (then composed primarily of Quakers) would provide money for the king’s use or the queen’s use, but the laws also stipulated that that money would not be directly used for military purposes; i.e., there would be almost a noncombat status for Quaker money. It could be used to provide foodstuffs to be used to feed the Indians, or it could purchase grain or relieve sufferings. It would not be used to provide guns and gunpowder.

This policy of no direct war taxes, no militia, and no oaths, was followed in Pennsylvania . In , a group of members of Philadelphia Yearly Meeting began the debate on whether Quakers should pay taxes in time of war. At this time, some of the most devout Quakers refused to pay a war tax levied by the Pennsylvania Assembly. And finally the yearly meeting agreed that those whose consciences would not allow them to pay the taxes, should not. So the heritage of Pennsylvania was that government accommodated the religion.

The Federal Constitution allows for an affirmation, because certain religious rights are antecedent to the establishment of the government, and the government can and will accommodate itself to religious scruples of those people who are conscientious good citizens.

there was less opportunity for tax resistance because there was no direct federal taxation. The federal government was financed by tariffs, and the tariffs were used to carry out the full operations of government. (The major exception came during the Civil War, and here the main issues were military service and Quakers’ refusal to pay a substitution tax.)

The main Quaker response to World War Ⅰ was the creation of the American Friends Service Committee. This organization was designed to allow those young men who did not wish to fight (conscientious objectors) to have an opportunity for constructive service (i.e., to provide relief and reconstruction in the war zone). Friends conducted relief activities in France, and then later in Germany, Serbia, Poland, and in Russia. The War Department accommodated itself to Friends. There was no specific provision in the draft law in World War Ⅰ for conscientious objectors. The War Department allowed those Friends who wished to serve in the American Friends Service Committee to be furloughed so that they could go abroad to participate in relief activities.

A second way in which the authorities accommodated Friends at that time was in relief money raised by the Red Cross for Bonds. Much of the Red Cross effort was for military hospitals, and Friends did not wish to support that effort. Therefore in Philadelphia an agreement was worked out whereby Friends contributed money or bonds which would be earmarked for the American Friends Service Committee or for relief activity rather than for direct war activity.

There were instances in World War Ⅱ of individual Friends refusing to pay war taxes, and the Philadelphia Yearly Meeting officially protested against certain war taxes, but the main movement against war taxes has occurred . During the Cold War and particularly during Vietnam, war tax resistance has become a major theme in Philadelphia Yearly Meeting.

The Philadelphia Yearly Meeting, , has regularly put a discussion of war taxes on its agenda. In many ways the Philadelphia Yearly Meeting position on war taxes is like its position was on antislavery before the Civil War: before , virtually all Friends opposed slavery. , virtually all Friends oppose military taxation. The difficulty in and in is that Friends are searching for a way to make their religious witness effective. What Friends want to do is somehow change the focus of a policy which they see as destructive of what is basic to their value system.

In summary, the position of Friends is that religious freedoms preceded and are incorporated into the federal government. Pennsylvania was founded for religious freedom, and religious freedom meant no taxes for war, no militia service, and the right of affirmation. Friends think that the federal government incorporated part of that understanding in the affirmation clause in the constitution, in the first amendment, and in the religion clauses in the Pennsylvania Constitution. Friends think that the government has in good faith tried to accommodate us in our position on military service, and what Friends are wanting from the government now is a like accommodation on a subject which is the same to us as conscientious objection: the paying of taxes which will be used to create weapons to threaten and to kill.

Deming represented himself next, in an article describing his “journey toward war tax resistance.” Excerpts:

During a difficult moment [in the discussion over the Philadelpha Yearly Meeting’s response to the Vietnam War] a young Friend stood and spoke with deep emotion; and his words went straight to my heart. It didn’t matter, he said, what older Friends might say in support of him and his generation (though support was needed and appreciated, for sure); what really mattered to him was that Friends look personally at their own lives to see how they were connected to warmaking. If they were too old to be drafted (and most of us were) perhaps they could find other ways to resist the war.

About 20 years have gone by and I don’t even remember the name of the young Friend who spoke in meeting that day, but his words had a profound impact on me. As a result of his ministry I decided to begin to seek ways to resist the payment of taxes for warmaking (what another Friend, Colin Bell, would term the “drafting of our tax dollars” for the military).

I should say that there was another motivating force at work on me as well. My work for Friends in the city of Chester was bringing me into daily contact with poor and black people. I was learning firsthand about a community — a microcosm of other urban areas across the country — that suffered the debilitating effects of chronic poverty, high unemployment, deteriorating housing, inadequate health care, and inferior public schools. I was witnessing the insufficient funding of a so-called War on Poverty in Chester while millions of dollars and human lives were being expended in a war against other poor people in Southeast Asia. I knew I had to do something to end my personal complicity in helping to pay for the war and to redirect these dollars to wage a more life-affirming battle against poverty and injustice here at home.

I soon discovered that it is hard to become a tax resister; there are so many basic assumptions about money and taxes that we have learned. We are expected to do certain things in our society: when we work, we must pay taxes — this pretty much goes without question. How else will programs get funded and bills get paid? And those who don’t pay, well… there’s an institution called the IRS that takes care of such people and will make them pay!

There are so many good reasons for not resisting taxes. Some of the ones I wrestled with are these:

  • I can’t get away with it. IRS will eventually get the money from me anyway and I’ll just end up paying more in the end.
  • It won’t do any good. The government is too powerful and they’ll not change their policies because of my symbolic act.
  • There are better ways to work for peace (i.e. writing letters to Congress, going to demonstrations, etc.)
  • There will never be a substantial number who will be tax resisters — it’s simply not realistic.

Well, there’s truth in all of these statements, but I had to start anyway. Not to do so had simply become an even bigger problem for me. So I began looking at the question of taxes for war and decided to start where I could, with the telephone tax. I learned that the federal tax on my personal phone had been increased specifically to help pay for the war. In talking with others who were refusing to pay this portion of their phone bills I learned that the risk was fairly small. No one I knew about had gone to jail or suffered any severe penalties (beyond having some money taken from a bank account or such). So my wife and I began to withhold these few dollars each month and include a note to the telephone company explaining our reasons. This became an educational experience for me. I started to get used to receiving the impersonal letters from the phone company and later from IRS, and I even came to enjoy the process of writing my own letters in response — I felt good about not paying.

In I began to feel more confident. The IRS had not locked me up, or even taken any money from me, as I recall, so I gathered my courage and decided to take the next step — to resist paying a portion of my income taxes. At first I included a letter with my tax form in April and tried to claim a “war tax deduction” and request a return of some of the money withheld from my salary but with no success. The IRS computers were not impressed with my effort, and they routinely informed me that the tax code did not provide for such a claim. So I came to a decision: it would be better to have IRS asking me for the money each year rather than my asking IRS. So beginning in I began to seek ways to reduce the amount withheld from my regular paychecks. Though some tax resisters at accomplished this by claiming all the world’s children as their dependents (or all the Vietnamese children), I decided to reduce the amount withheld by claiming extra allowances (which were authorized for anticipated medical expenses, etc.) and thus reduce the amount withheld.

Beginning in , when I started to work part-time at Friends Journal, and continuing until , I claimed enough allowances on my W-4 so that no money was withheld from my pay. For several years as a single parent raising a young child, I lived very modestly, working just part-time and sharing living expenses in a communal house. During those years I actually got money back from the government when I had paid nothing. Since , however, after I remarried (and later had two more children) I started to owe money to IRS each year. So each year at tax time I would write a personal letter to the president to be sent with a copy of my tax form (not completely filled out, usually just with my name and address) explaining why I could not in good conscience pay any taxes until our nation’s priorities changed from warmaking to peacemaking. I would usually send copies of my letters as well to IRS, my representative in Congress, and friends. Occasionally I would receive thoughtful responses, once from Congressman William Gray from my district, who is one of the sponsors of Peace Tax Fund legislation in Washington.

After a few years of this, IRS began to make some ominous threats and noises, followed by the first serious efforts to collect back taxes from me. I should say that I redirected some of the unpaid taxes to peace organizations and poor people’s groups, some into an alternative tax fund, some into a credit union account to earn interest — and some was spent. On two occasions — once in , again in  — I went to tax court. Each court appearance provided an opportunity to explain my witness more clearly, and to meet others in the community who were tax resisters or who wanted to be supportive.

My first day in court was in Raleigh, North Carolina, and was particularly meaningful. About 30 of my friends went with me to lend support. A local peace group baked apple pies and served small slices to people entering the courthouse next to a large “pie chart” that graphically showed the disproportionately small share of our federal taxes going to human services and the large piece to the military. A local TV station interviewed me and carried a story on the evening news. A wire service picked up on the story as well, and for several days I received phone calls from people throughout the South.

What occurred inside the courthouse was just as important. The judge was very interested in my pacifist views: At one point he ended the hearing and engaged in an extended discussion right in the courtroom of many of the peace issues I had raised. It became a sort of teach-in on the subject of militarism and peaceful resistance. Later both he and the young government attorney thanked me for what I shared and complimented me for effectively handling my own legal defense. (I had elected not to be represented by counsel.) Though the court eventually ruled against my arguments in the case — which did not surprise me — I feel that the whole experience of going to court was a positive one, as well as an educational experience for others. And though I was ordered to pay the $500 or so owed in back taxes, I never did — and no further efforts were made to collect.

IRS has been more aggressive, however, in recent years. Some funds have been seized from a bank account, an IRA was taken, and such efforts are continuing even as I write this article. Most recently IRS has levied Friends Journal for the tax years for taxes, interest, and penalties totaling about $23,000. I am grateful that the Journal’s board has declined to accept the levies on my salary… and that the board as a Quaker employer both corporately and as individual members supports my witness.

I don’t know what the future will bring, and frankly I try not to think about it too much. In the past two years I have changed my approach some. My wife and I have decided to file a joint return. Beginning this past summer the Journal started to withhold a little money from my paychecks following my decision to complete the new W-4. It seems appropriate just now that I devote my time to working on the earlier tax years and to finding ways to support others who are more actively resisting. I try to stay open as well to seeking other approaches to resistance from year to year.

What are some things that I have learned from all this? Perhaps I might share these thoughts:

  • Tax resistance is a very individual thing. Each of us must find our own way and decide what works best for us.
  • Resist openly and joyfully, and seek opportunities to be in the company of others along the way. When you go for an IRS audit, for instance, take some friends with you; when you go to court, make the courtroom a meeting for worship.
  • Don’t see IRS agents or government officials as the enemy. Look for opportunities for friendliness, address individuals by name, be open and honest about what you intend to do. The IRS will soon recognize that a conscientious tax refuser is different from a tax evader.
  • What might work one year may not the next. Be flexible and remain open to trying different approaches.
  • Talking about money is hard, and it is discouraged in our society. I remember how embarrassed the grownups in my family were when one of my children once asked at the dinner table, “How much money do you have, grandpa?” Tax resistance helps us to remove some of these barriers, and this is good.
  • Sometimes our children can educate us, I should say, and provide simple insights to seemingly complex problems. Just as I was challenged by a young Friend to consider tax resistance 20 years ago, an IRS agent was once set on his heels by my daughter. During a lull in a long conversation about financial figures, Evelyn (only seven at the time) asked the agent, “Why do you make my daddy pay money for killing people?” The poor man shuffled his papers, turned beet-red, cleared his throat, and ended the meeting.

There were several responses to the special issue on war tax resistance that were printed as letters-to-the-editor in the issue:

  • Jim Quigley wrote in to express his “admiration for the act of courage and faith represented by the war tax resisters.”
  • Karl E. Buff wanted to “encourage Vinton Deming to continue to resist” in the hopes that “[w]ithout easy access to huge sums of money our government would surely have to curtail its war-making propensities.” He also put in a plug for the Tax Resisters Penalty Fund.
  • Eddie Boudreau suggested that someone set up a “Conscience Fund” that people could contribute to and that would help defray the legal expenses of folks like Vinton Deming.
  • Susan B. Chambers wrote in about her technique, which was to consult with a tax expert in order to get into the “zero tax bracket” and to contribute 30% of her income to charity. “I am pleased not to inconvenience my friends in taking this stand,” she wrote, in what I read as something of a rebuke to those resisters, like Deming, whose resistance becomes an agenda item for their employers (though she didn’t make this explicit).
  • Robin Greenler wrote to support the Journal’s resistance to helping the IRS collect from Deming. “The decisions are neither easier nor less important on corporate levels than they are on a personal level.”
  • Ben Richmond wrote that, for him, the question of whether a tax resister would just end up paying more in the end (with penalties and interest added to the unpaid tax) was the one he found the most difficult. “I have never found it satisfying to think that the point of the witness was simply to satisfy my personal need for moral purity.” But he looked into the early Quaker resistance to mandatory tithes for the establishment church and found that Quakers were willing to suffer having property seized worth several times the resisted tithes rather than pay voluntarily. He notes also that the Quakers eventually won that battle, which is to say there are no longer government-enforced tithes that everyone must pay to an established church. So, Richmond wrote, “I do not resist military taxes in the expectation or hope that I will succeed in keeping particular dollars from the hands of the military. But I do expect and hope that, insofar as my resistance is in obedience to the leadings of God, it will play its small part in breaking down the legitimacy of the warmaking machinery, as the early Friends broke down the legitimacy of taxation on behalf of the state church. I believe that in the end, Christ’s way is not only right but effective, and will prevail. Our sufferings are small in the overall scheme of things, so I don’t wish to be melodramatic. But, it seems to me that we cannot afford to follow Jesus for the short haul because in the short run, all that appears is the cross (which, after all is simply shorthand for suffering at the hands of a pagan empire). Yet, it is the cross which led to the resurrection.”

In , the Friends World Committee for Consultation held their annual meeting. They decided to retire their “Friends Committee on War Tax Concerns” and establish in its place a “Committee on Peace Concerns.”

On Brian Willson had been run over by a train while blockading the Concord, California Naval Weapons Station in protest against American wars in Central America. A few days later, while recovering from his injuries, which included a fractured skull and the amputation of both of his lower legs, he issued a statement reasserting his continued commitment to nonviolent activism, which was reprinted in part in the issue, and which included this section:

If we want peace, we can have it, but we’re going to have to pay for it… Our government can only continue its wars with the cooperation of our people, and that cooperation is with our taxes and with our bodies. Our actions and expressions are what are needed, not our whispers and quiet dinner conversation.

In the issue, Jonathan Lutz gave an overview of the situation of Quakers in Scandinavia that included this parenthetical aside: “(To my knowledge, only one Scandinavian Friend is a war-tax resister, but then, the very different political climate must be taken into account.)”

That issue also included this historical note, which it sourced to “the newsletter of Friends World Committee for Consultation, Section of the Americas”:

According to a Canadian publication, For Conscience Sake, Russia was the first nation to establish legislation exempting pacifists from paying war taxes. “In , thirty British citizens were invited by Czar Alexander Ⅰ to establish a cotton mill in Tamerfors, which is now in Finland. James Finlayson, the manager, submitted a petition to the Czar signed by the employees from Britain, some of whom were members of the Society of Friends. The petition asked for freedom of conscience and religion to practice their own religion, and for exemption from military service, war, church taxes, and the taking of oaths.” The Czar agreed to free Quaker manufacturers from taxes and support of the military.

This is the closest I’ve been able to get to a citation for this claim, and as you see, it’s third-hand and doesn’t refer to an original source. I have seen references to Finlayson’s getting a charter from the Czar to set up his mill that included some tax incentives, but I haven’t gotten any closer to finding a clear and authoritative indication that the Czar explicitly honored the conscientious objection to military taxation of Quakers at this mill.

A note in the issue read:

John Stoner, executive secretary of Mennonite Central Committee, U.S. Peace Section, writes: “That little Scripture passage on rendering to God and Caesar has been misused for too long, giving people an excuse for going the wrong way on important questions of ultimate loyalty.” So John has created a lovely poster with the following words on it: “We are war tax resisters because we have discovered some doubt as to what belongs to Caesar and what belongs to God, and have decided to give the benefit of the doubt to God.” The posters are available for ten cents per copy (a real bargain, Friends, we can learn something from our Mennonite friends about good prices).

An excerpt from Pearl C. Ewald’s letter to the IRS was included in the issue. Excerpt: “my conscience will no longer allow me to cooperate with any plans by our government to prepare weapons for mass annihilation. I know that such weapons of war are under the condemnation of God. Therefore, I am not sending in an income tax report. I am prepared to accept the penalty for this action, and I will try to maintain a spirit of love and consideration toward you.”

The issue brought an article by Eleanor Brooks Webb in which she described her family’s telephone tax resistance, and damned it with faint praise. Excerpts:

, my husband and I have refused to pay the federal tax on our phone bill. This is an unheroic and inconsistent witness to our conviction that participation in war is wrong and that paying for war preparations and for others’ participation is likewise wrong. The singular virtue of this small witness is that it is something we can do.

…The payment of federal taxes was the place where other thinking people could not evade their own complicity. We had long been convinced by such reasoning as Milton Mayer’s: “If you want peace, why pay for war?”

But nonpayment of taxes was difficult. My husband was the breadwinner, and his salary was subject to withholding; the Internal Revenue Service usually owed us money at the end of the income-tax year. Nonpayment of tax was also illegal, and we’re very law-abiding people; we try to stay within the speed limit, and we calculate our income taxes scrupulously.

When I first heard of phone tax resistance, I thought it was a foolish idea. The pennies of the phone tax were so trivial against the amount of the income tax! But discussion in Congress about the re-imposition of the phone tax made it explicit that the reason for this “nuisance” tax was the cost of war — the war in Vietnam — and the tax was all tidily calculated for us on each phone bill. The penalties for so trivial a flouting of the Internal Revenue Service would not likely be unendurable. This was something we could do!

The Webbs wrote a letter to the phone company with each bill (sending a copy to the IRS) explaining their resistance. They tried to redirect the resisted taxes to the UN (but the UN turned down the donations), and then to the Friends Committee on National Legislation. The phone company responded appropriately, by “notifying the Internal Revenue Service of what we are doing and giving us credit for the unpaid tax.”

In the early years of this saga, IRS made some effort to collect the unpaid tax. We received notices of unpaid tax, and replied that we didn’t intend to pay it. We received notices of intent to collect, and several times liens were issued against my husband’s salary (for sums along the order of $4.73). We would get notices from the payroll supervisor that such a lien had been issued and they had no alternative but to pay it; and we would write back saying we were sorry they had been bothered with the matter, but we had no intention of paying the tax voluntarily, and we gave the reasons — it was another opportunity to say what our convictions were. A number of times we received notices of tax due that we couldn’t reconcile with our carefully kept records, and we would write IRS to that effect and ask for an explanation of the assessment. This often stopped them cold. At least once when we were due an income tax refund, a few dollars were deducted from it for “other unpaid taxes,” or something like that, which we assumed was derived from the unpaid phone tax. In the last few years we have heard nothing from IRS except an occasional, apparently random “notice of tax due,” which we wearily ignore.

She complained of the annoyance of all of the letter writing involved — “we have probably eight inches of file folders filled with telephone bills and carbon copies of letters.”

My husband and I aren’t consistent in our witness. We haven’t made the effort to get our MCI [long distance] service arranged so that we have control of paying the tax (instead of American Express, through which we are billed). I can’t handle any more letters!

But if this is all we have energy and grace to do, then I’m glad we’ve followed the leading this far.

The issue brought news of a new war tax resistance organization — “the Colorado War Tax Information Project” — associated with the Rocky Mountain Peace Center. This project ran an alternative fund that redirected $3,500 in war taxes to social programs . An obituary notice for Louise Benckenstein Griffiths in the same issue noted that she “refused to pay federal income tax toward American military efforts.”


War tax resistance in the Friends Journal in

There was a great deal about war tax resistance in the Friends Journal in , in part because of the occupation of the Randy Kehler/Betsy Corner home which the IRS was trying to auction off, and in part because of the IRS suit against the Journal to try to force it to pay its editor’s resisted taxes, and in part because of the Peace Tax Fund bill’s first congressional hearing.

A note in the issue pointed out that politicians were playing a name game that had apparently fooled some Quakers into thinking that the telephone excise tax had been transformed into something benign:

The telephone tax continues as a source of money for military expenditure, contrary to recent confusion about its status. The tax, which was due to expire in , was extended under the Act for Better Child Care. Those who proposed the act were searching for a way to finance their new program and seized upon the telephone tax as their “new” source of money. However, the phone tax revenues continue to go into the General Fund, as always, and are not earmarked for the child care programs. More than 50 percent of the General Fund is used for military expenditure. The National War Tax Resistance Coordinating Committee recommends that conscientious resistance to the telephone tax continue, as it can have a powerful impact if enough people are involved.

That issue also had a follow-up on the “Alternative Revenue Service” protest:

In , the Alternative Revenue Service reports that individuals redirected $104,740 of their federal income taxes away from the military to areas of human need. The total includes $12,898 redirected through the ARS, $38,416 redirected by Alternative Funds, and $53,426 that individuals redirected to social action and relief programs. The Alternative Revenue Service campaign is designed to educate taxpayers about how their federal income tax dollars are used. The service provides the EZ Peace Form, which participants can use in registering their opposition to military spending at the time they file their taxes. The service reports that 70,000 EZ Peace Forms were distributed nationwide last year. This year’s form is simplified, with clearer instructions.

The issue brought the news that the Peace Tax Fund promoters had finally managed to get a Congressional Committee hearing for their bill, which was scheduled for . “The hearing will be informational to determine the need for such legislation, not a preparation for floor action. The need is assessed from the testimony of both individuals and religious bodies. The hearing will support the bill by providing a permanent public record, by lending it legitimacy, by possibly attracting more serious consideration from prospective cosponsors, and by providing a record of congressional scrutiny. The hearing will be brief, not lending itself to extended exchanges. However, written testimony can be added and will become part of the official record.”

A follow-up in described the latest Peace Tax Fund bill as one that “would amend the Internal Revenue Code to permit qualified conscientious objectors to have part of their federal taxes — that part equal to the military portion of the federal budget — to be paid into a fund for peace-related projects.” It encouraged readers to submit “written testimony for the official hearing record,” to publicize and perhaps attend the hearing, to contact Congressional representatives and encourage them to attend and to support the bill, and to donate money to the cause.

The issue described how the hearing before the House Subcommittee on Select Revenue Measures went — “the first actual hearing held since a Peace Tax Fund Bill was first introduced in Congress .” Excerpts:

“If we give the right to a person to withhold their body from a war as a conscientious objector, that person should be able to withhold his money as well.”

So spoke Sen. Mark Hatfield in his lead-off testimony…

…Several hundred spectators from across the country packed the hearing room. Many attended as concerned individual taxpayers. Others came as members of religious denominations and peace groups long associated with the Peace Tax Campaign. Three chartered buses, one from Lancaster, Pa., two others from Philadelphia, swelled the numbers by some 150 supporters. When the last of them filed in from a late-arriving bus to find all spectator seats occupied, Chairman Charles Rangel stopped the hearings momentarily, inviting standing-room only observers to move forward and to occupy empty seats normally reserved for officials and the press. Many did so. Veterans of peace demonstrations, several parents holding small children, young bearded men in simple dress, older couples from the peace churches created a colorful patchwork as they mixed with congressional aides, heads of foundations, and Capitol bureaucrats in business suits.

…Over 2,300 letters in support of the Peace Tax Fund Bill were bound in large volumes and set on a front table to be presented to the committee. From 50–100 such letters a day continued to arrive as of the time of the hearing.

Following the introductory testimony of Mark Hatfield, lead sponsor of the bill (S.689) in the Senate, there were also presentations by four members of Congress: Andy Jacobs (lead sponsor of the bill in the House), Nancy Pelosi, and John Conyers.…

…[A] panel of religious leaders testified. One, Thomas Gumbleton, Roman Catholic bishop from Detroit, and past president of Pax Christi, pointed out that two of the first leaders of the church, John and Peter, said that sometimes it is necessary to obey God before obeying the law. How much better it would be, Gumbleton said, for COs to be able to pay all their taxes, knowing their money would be used for life-affirming purposes.

William Davidson, retired Episcopal bishop of western Kansas, a CO in World War Ⅱ, has actively opposed war . “Having lived past draft age, I have been saddened and conflicted each year having to pay taxes to support war,” he said. The Episcopal Peace Fellowship has consistently supported war tax resistance as a religious witness.

John A. Lapp, executive secretary of Mennonite Central Committee, Akron, Pa., spoke on behalf of the three historic peace churches (Mennonites, Quakers, and Church of the Brethren). The issue of war-related taxes is one of religious freedom, Lapp said. “Many of us feel the pain of having our religious institutions serve as tax collectors for war.”

During committee questioning, Representative Jacobs asked Rabbi [Phil] Bentley [with the Jewish Peace Fellowship], “Is [passage of this bill] going to give rise to requests for similar legislation from people who don’t want their money going for a golf course?”

“This is not a political issue, but a moral issue of conscience,” responded Bentley…

Jacobs, in response, thanked the Rabbi and others of religious conscience who had testified. “I am a sponsor of this bill,” he said, “but I am not a pacifist.” He called to mind one of his favorite movies, Friendly Persuasion, and the lines spoken toward the end of the film: “It’s good to know that somebody is holding out for a better way of settling things!”

Terrill Hyde, tax legislative counsel for the Department of the Treasury, presented the Bush Administration position opposing the PTF. She mentioned “problems of complexity, confusion, and increased administrative burden,” sure to arise if the bill were passed. There would be no deterrent either, she said, to restrain taxpayers from inappropriately claiming CO status. If taxpayers were allowed to designate the uses for which their tax dollars were spent, “our entire budgetary process would be undermined.” There would likely be loss of revenue to needed federal programs.

Others, however, presented differing views. Several speakers argued that there would likely be substantial increases in revenue as a direct result of the bill. Many who currently refuse to pay a portion or all of their taxes would gladly pay. Also, large costs resulting from IRS efforts to collect from tax resisters would be avoided. Answering the criticism of how the act might increase paperwork and administrative costs, several people testified to the simple nature of the bill and of the tax filing process.

As to IRS claims that the bill raises possible legal questions, a panel of two law specialists responded. Mark Tushnet, professor of law at Georgetown University, said, “A nation that wants to protect the religious freedom of its citizens can reasonably be expected to enact legislation to enable the freedom to be expressed.” It seems perfectly appropriate, he concluded, that such legislation be enacted. “It is needed in addition to the Religious Freedom Act.”

Philadelphia, Pa., attorney and war tax specialist Peter Goldberger agreed. “Legislation of this kind has a noble history in our country,” and he quoted from a letter from then-President George Washington to Philadelphia Quakers. The nation’s laws, Washington wrote, must always be “extensively accommodated” in cases of individual conscience.

Alan Eccleston, a Quaker and an organizational development consultant from Hadley, Massachusetts, told about how, in his own tax witness, he has endured penalties, punishments, and the threat of losing his home. The IRS has a lien on his house right now. “Conscience must be taken into account. Spiritual values are real. They are not to be treated as incidental or expendable to fit the needs of the state. This is what the First Amendment is all about.”

Ruth Flower, legislative secretary of Friends Committee on National Legislation, emphasized that the Peace Tax Fund Act would not offer an escape to those who do not wish to pay their taxes, because they would have to pay the same amount either way. It would, however, provide a legal way out of violating one’s religious beliefs in order to comply with the laws of the land.

Her point was born out by Patricia Washburn, who gave perhaps the most moving testimony of the hearing. She talked about the challenge presented to each of us, and to her personally, in Micah 6:8: “…what does the Lord require of you but to act justly, to love constantly, and to walk humbly with your God?” Walking humbly requires us to acknowledge the seeds of violence in our own hearts, rather than projecting them onto someone else. “Loving constantly” can be a discouraging and difficult task, especially in today’s climate of distrust and alienation.

“I am not opposed to paying taxes, but I find no alternative form of tax payment… Thus, I see no current alternative to withholding the military portion of my taxes… I pray that my witness is done in love and that it will help to build a bridge across the chasm of violence and fear.”

After the hearing and following the press conference, [Marian] Franz [executive director of the National Campaign for a Peace Tax Fund] gave a brief workshop on lobbying for the bill. She pointed out that the testimony would now be entered in written record and could be referred to in the future. She added, “the fact that we got a hearing is absolutely amazing.” Many other pieces of legislation have not yet been so lucky, and the demand is great. “If all members of the committee had been present, they all would have been deeply moved, and we would be a lot further down the road.”

Franz encouraged people, when lobbying, to talk in terms of conscience, as defined by Pope John ⅩⅩⅢ, who said, “Deep inside, each one of us finds a law that we did not put there. It tells us to do this and shun that.” That is what puts the issue of paying taxes for war in the arena of religious decisions and touches on every individual’s right to follow their faith — whether they are housewives, bureaucrats, lawyers, teachers, or politicians.

That is why it is important to keep trying to open doors and ears and minds. Marian Franz has a suggestion for how to approach people: “Talk to aides and legislators as though you’re sharing something personally. You will often find that when you are talking about conscience, people are moved deeply.”

The issue also plugged “Good Use: Songs of Peace, Tax & Conscience” — “a tape of War Tax Resister Songs, featuring Charlie King, Luci Murphy, Geof Morgan, Lifeline, and others. It was produced by Don Walsh, who donates the royalties.”

The lead editorial (by Vinton Deming) in the issue concerned the ongoing Randy Kehler/Betsy Corner case:

Finding Affinity

Randy Kehler and his wife, Betsy Corner, have been tax resisters . They have given the tax money instead to a variety of groups doing constructive community work. the IRS has been trying to sell their house in Colrain, Mass., in an effort to collect $25,896 in back taxes — but it hasn’t been easy.

First of all, there’s been a growing tax resistance movement there in Franklin County. Bob Bady and Pat Morse, for instance, had their house seized and auctioned in . (They still live in the house, however, and the buyer hasn’t taken possession.) Shelburn Falls dentist Tom Wilson had his dental license revoked when he refused to cooperate with IRS. (He continues his practice, however; even the local sheriff remains one of his regular patients).

So when the word got out that IRS planned to auction Betsy and Randy’s house, supporters in large numbers turned up on the announced day to oppose the sale. There were lots of signed bids (such as an offer to clean the teeth of an IRS agent, others pledging to do community work or to be peace activists for life) — but no cash buyers came forward. Not a one.

So, in , IRS upped the ante. Betsy, Randy, and daughter Lillian, 12, were given an eviction notice. When Randy decided to stay, he was held in contempt and tossed in the county jail for 6 months.

This didn’t go unnoticed by friends and neighbors, however. A sign-up sheet got circulated, and volunteers committed themselves to stay in the house around the clock. There’s been a continuous presence there . Groups from as far away as Washington, D.C., have signed up to come and help out. In , members of Mount Toby (Mass.) Meeting formed such an affinity group for a week.

Meanwhile, Randy stays in jail and makes the most of his time there. He has made friends with many of the prisoners, has organized a chess tournament, and does what he can to interpret his tax witness. Allan Eccleston, member of Mount Toby Meeting, has been approved as the meeting’s official minister and visits Randy twice a week.

So what’s next? IRS has scheduled another auction, this time out of the area in Springfield, Mass. — in the hope, it seems, of attracting a buyer for the house, someone who doesn’t know about this whole chain of events. Randy will not be there to talk about it, but lots of his friends will. Even if the house is sold, the issue will be far from over. The house is part of a land trust (Randy and Betsy own the house but not the land on which it stands) — and there’s the likelihood of a continuing nonviolent presence in the house to welcome any potential new buyer.

How might Friends respond? I asked this question in of Francis Crowe, long-time head of the American Friends Service Committee office in western Massachusetts and a supporter of Randy and Betsy. She suggests:

  • Form an affinity group to help sustain the presence in the house. (To be scheduled, contact Traprock Peace Center…
  • Funds are also needed to support the action (checks made out to “War Tax Refusers Support Committee”…).
  • Letters to the editor on the subject of taxes and militarism are always helpful.
  • More sponsors are needed in Congress for the Peace Tax Fund bill.…

At a rally in support of Betsy and Randy, Juanita Nelson — who, with husband Wally, has been a tax refuser for decades and is known to many Friends — offered these words by Goethe: “Whatever you can do or dream you can, begin it. Boldness has Genius, Power, and Magic in it.” Good advice as another tax season is upon us, when many of us seek to find our way on this difficult question of taxes for war.

In a later issue, David Zarembka reported in a letter-to-the-editor about how the occupation / blockade of the Kehler/Corner home was proceeding:

On , federal marshalls arrested seven members of the Flowing River Affinity Group who were occupying the Kehler/Corner home and removed the furniture into storage. At , the IRS sold the house to the highest bidder in an auction for $5,400. The seven affinity group members were released from jail later in the afternoon. So was Randy, who had served two months of his sentence.

Do not think, however, that Betsy and Randy have lost their home in an exotic cause! As soon as the federal marshalls left the house, an affinity group reoccupied it, and other groups, including one from Washington, D.C., of which I am a member, have continued to occupy the house on a 24-hour basis. Affinity groups, which occupy the home for a week each, have been organizing , but new ones are still being formed…

The “buyers,” a young couple with a two-month-old son, have visited the house several times but have not as yet forced the issue. They are consulting with their lawyers. Betsy and Randy have become members of the Colrain Neighbors Affinity Group, which will occupy the home for the week beginning . They and their twelve-year-old daughter, Lillian, will move back into their home when they can comfortably live there once again.

I would hope that this action would lead Friends to consider how their cooperation with the federal tax collection process — even those who are symbolic tax resisters or those who force the IRS to take their taxes from them — allows the present military system to thrive.

A report in that issue on the Canadian Yearly Meeting that had taken place noted that:

Canadian Yearly Meeting, in its role of employer, was asked to refuse to remit that portion of its employees’ taxes that will be used to support the military. Concern was expressed by the yearly meeting’s trustees, who would bear the legal results of such actions. Although the yearly meeting came close to supporting a minute for this action, it agreed to seek clearness with the trustees and monthly meetings and return to this issue next year.

The issue was largely devoted to war tax resistance. It began with an editorial from Vinton Deming concerning his war tax resistance and the response of his employer, the Journal. Excerpt:

From the outset, I knew it wasn’t a very practical thing to do. The government was too powerful, and all the tax laws were against me. I’d just end up paying much more in the end, so why not choose a better way to work for peace? A good letter to my congressman, for instance, or a tax vigil at the federal building on Apri1 15.

But this was in . Our war in Vietnam was just over, but the Cold War continued. As the Reagan years unfolded, with still larger military expenditures and big cuts in domestic programs, I became even more clear: I must resist as fully as possible the payment of taxes for war.

The Journal board was always supportive of my witness. It refused twice to honor IRS levies on my wages. In doing so, Friends openly accepted the possibility of being taken to court one day and fined severely. The board wrote to IRS: “Our position of noncompliance to the requests of the Internal Revenue Service is not an easy one. We do not question the laws of the land lightly, but do so under the weight of a genuine religious and moral concern.”

Well, as they say, “What goes ’round comes ’round.” , Friends Journal was told by the U.S. Justice Department to pay up or we’d be taken to court.…

I am grateful for the steadfastness of the Journal’s board of managers. , it has been faithful to the Quaker peace testimony. The road has been an uncertain and confusing one at many points, but Friends have shown courage in continuing.

In my own personal war tax journey, these words by John Stoner have served to guide: “We are war tax resisters because we have discovered some doubt as to what belongs to Caesar and what belongs to God, and have decided to give the benefit of the doubt to God.”

Sam Legg, clerk of the Friends Journal Board of Managers, gave his take on the Deming situation and on why the Journal had decided to throw in the towel and pay the IRS’s demands. Excerpts:

… Vinton refused to pay any federal taxes. Each tax year he sent a blank 1040 along with a letter to the president explaining his opposition to war and his unwillingness as a Friend to pay for it. Since there was no Peace Tax Fund, Vinton reasoned, he would instead contribute the money to worthwhile projects and see that it was used for peaceful purposes. In , the IRS served a levy on Friends Journal for $22,714.16, Vinton’s taxes for the period, plus interest and penalties. The IRS asked Friends Journal to withhold part of Vinton’s salary each month, but the Journal Board refused, writing that “We… are in support of Vinton Deming’s conscientious witness.”

In , Friends Journal received a letter from the U.S. Department of Justice reminding us of the levy on Vinton’s salary and asking us to try to “resolve this matter short of litigation.” That is, to pay the original assessed amount plus interest and a possible 50 percent penalty on the total. We were given until to respond.

If we were to continue refusing to honor the levy, an immediate court action would follow. The U.S. Supreme Court decision, Smith vs. Oregon, as Philadelphia Yearly Meeting and the American Friends Service Committee have learned, teaches us that there is no way we could win such a case in court, nor could our assets be protected from seizure. More troubling, this seizure could make others who are not involved in our decision, undergo unwelcome investigation. Finally, a court case offers IRS the opportunity to set a legal precedent requiring the payment of the 50 percent penalty (which a sympathetic judge excused in the Philadelphia Yearly Meeting case last year). We fear that the inevitable negative decision could establish that precedent and thereby restrict other individuals’ or groups’ religious freedom. And so, most reluctantly, the Friends Journal Board has agreed to negotiate with IRS and to pay the least amount IRS will accept ($31,300) as settlement of this claim.

Our painful recognition of failure is heavy upon us. We have to accept that our witness in its present form can no longer serve a useful purpose. We can hope Vinton’s action and our support will have brought the issue of tax refusal to the attention of others, thereby becoming a part of the tradition of citizen pressure that in the long run eliminates or diminishes social evils such as slavery and war.

Our protest is on record. What we will do now is support the Religious Freedom Restoration Act of … which aims to reestablish the first amendment religious rights lost in the Smith vs. Oregon decision. We also urge support for the U.S. Peace Tax Fund Bill… which makes the same witness, but provides money to finance peace-enhancing projects. (Needless to say, if there had been a Peace Tax Fund in , Vinton’s taxes would have been paid gladly, and there would have been no need for an IRS levy.) We ask all those who share our concerns to join in these legal approaches to the continuing effort to convince ourselves and others of the futility of armed conflict and the necessity of finding other means to resolve human disputes.

The immediate financial challenge to the Journal is a very real one. In a year in which we already face a substantial budget deficit, the payment of such a large lump sum adds an enormous burden. Vinton has engaged to repay the Journal through payroll deductions over time. We have been heartened as well, as word of our tax witness spreads, to receive gifts of support from our readers. One contributor writes: “I hope everyone at the Friends Journal can be made aware of Friends’ approval of [your] Board action. To help this happen, I encourage the Journal to go as public with the story as is consistent with respect for Vint’s privacy and the Journal’s limited resources. I am convinced that other Friends will wish to help financially when so informed.” For such words, and unexpected gifts, we are most grateful.

Readers wrote in with their feedback about the Journal’s decision, and some of their letters were printed in the issue:

  • Duane Magill wrote to “applaud” and “sympathize” with the Journal’s stand. “As a war tax resister myself for the past quarter of a century, I have had some brushes with the IRS myself and know what it is like. I also appreciate your giving publicity to the subject. I know that not many Quakers take this position, and giving the matter this extensive coverage just might encourage more to take this stand.”
  • Yvonne Boeger wrote in on behalf of the Live Oak (Texas) Meeting to say that the meeting had recently “discussed the importance of war tax resistance as a means of witnessing to Friends’ long-standing opposition to all forms of war and violence” and that the Meeting was supportive of the Journal’s (and Deming’s) action. “We send the enclosed check as a token of our support and solidarity in Friends’ resistance to war. Thank you for the example you have set for us all.”
  • Lillian and George Willoughby wrote to express gratitude for the Journal’s “courage in standing in support of Vint Deming.” They wrote: “Most important is the example of a Quaker religious employer providing support to staff who endeavor to live according to Friends’ teachings. The Journal has run considerable risk and incurred heavy expenses. We enclose our check as a demonstration of our support. We think that many other Friends will want to help carry the financial burden of this witness.”
  • An editorial note in the letters column expressed “thanks to all those who have sent checks!” and a later editorial note (in the issue) said that they had received “$8,000 from individuals and meetings, $7,000 from a Sufferings Fund of Philadelphia Yearly Meeting,” and almost $4,000 from Deming himself.

Mennonite war tax resister (and, according to his author bio, “itinerant prophet and spiritual retreat leader”) John K. Stoner wrote about the call he got from an IRS employee. Excerpts:

We talked for about ten minutes, as I explained why Janet and I had said “no” to paying the full amount of our income tax. The man could not understand why anyone would invite the collection pressures of the IRS upon themselves by withholding some taxes. But by the time the conversation was over, he was a little closer to understanding that this was, for us, a matter of faith and a question of the practice of our religion.

It was a Mark 13:9 kind of experience of being called before the authorities, “before governors and kings,” because of Jesus, as a testimony to them. By the sound of Mark 13, Jesus expected this kind of thing to happen regularly to his followers. Mark 13 is a good text to remember when everybody around you is quoting Romans 13.

The Christian Peacemaker Teams organization is promoting symbolic war tax refusal as a way to make a clear witness in the matter of war taxes. Taxes for Life is a plan to have taxpayers redirect to education an amount equivalent to 1 penny for every billion dollars in the military budget. For tax year this is $3.03, which can be mailed to Christian Peacemaker Teams… Listen to your conscience when you pay your taxes. Write a letter of witness to the IRS, with copies to Congress and your local newspaper. Redirect some taxes to education through CPT.

If the IRS calls, tell them that it makes you a little bit nervous to break their law and that you do not enjoy being harassed by the collectors of blood money. Go on to say that you are far more apprehensive, however, about breaking God’s law. Tell them that you hear God’s warning rising up from the bulldozed mass graves of Iraqi conscripts, fathers and husbands, and the nightmares of their children. Explain that you are really afraid to harden you heart to the cry of the victims and that you have decided you will not take their blood upon your hands.

Randy Kehler and Betsy Corner applaud a group of supporters outside their former home

When Randy Kehler was thrown in prison on contempt of court charges for refusing to vacate the home that had been seized by the IRS, he prepared a statement that he hoped to read. The court denied him permission to address it. The Journal printed the statement he’d hoped to have made, which is a good thing: it would be a shame if such an articulate statement was left to sit unread in a file folder somewhere.

My refusal to give up our home is not an act of contempt or defiance of your court order. I regard it as an act of conscience and also an act of citizenship. The two go hand in hand. The first obligation of responsible citizenship, I believe, is obedience to one’s conscience. Obedience to one’s government and to its laws is very important, but it must come second. Otherwise there is no check on immoral actions by governments, which are bound to occur in any society whenever power is abused.

I want to assure you, however, that I am not someone who treats the law lightly. Even when a particular law seems at first to have no clear purpose or justification, I try to give it — that is, give those who created and approved it — the benefit of the doubt. In an ideal sense, I see law as the codification of those rules and procedures by which the members or citizens of a community, be it local or global, have agreed to live. A decent respect for one’s community requires a decent respect for its laws. At their best, such laws express the conscience of the community, causing conscience and law to coincide.

The international treaties and agreements that my wife, Betsy, and I cited in the legal documents recently submitted to, and rejected by, this court are wonderful examples of the coincidence of law and conscience. These agreements, each one signed by our government, include the United Nations Charter, which outlaws war and the use of military force as methods of resolving conflicts among nations; the Hague Regulations and Geneva Conventions, which prohibit the use or threatened use of weapons that indiscriminately kill civilians and poison the environment; and the Nuremberg Principles, which forbid individual citizens from participating in or collaborating with clearly defined “crimes against humanity,” “war crimes,” and “crimes against peace,” even when refusal to participate or collaborate means disobeying the laws of one’s government.

These international accords — which, as you know, our Constitution requires us to regard as “the Supreme Law of the Land” — are at least as much affirmation of conscience, rooted in universal moral standards, as they are statements of law. Betsy and I regret that you chose to deny our request for a trial, which would have allowed us to argue the relevance of these international laws before a jury of our peers.

Even in the absence of such laws, however, I believe that citizens would still have an affirmative obligation to follow their conscience and refuse to engage in or support immoral acts by governments. It is not true, as is commonly thought, that if large numbers of people put conscience ahead of the law and decided for themselves which acts of government were immoral, civilized society would break down into violence and chaos — that is, greater violence and chaos than there is now. In fact, the opposite would likely occur. There would likely be greater compliance with those laws that are fundamentally just and reasonable — in other words, most laws — and there would be greater public pressure to abolish or reform those laws (and policies) that are unjust or unreasonable.

There would be exceptions for the worse, of course. In the name of conscience, certain individuals would, no doubt, do some terrible things and cause much injury and death, which happens now. On balance, however, the historical record is clear: from the Spanish Inquisition and the African slave trade, to Stalin’s purges, Hitler’s Holocaust, the genocide of the Khmer Rouge in Cambodia, and our own devastation of Vietnam and Iraq, far more killing and suffering, has resulted from people following “legal” orders and obeying the law than from people refusing to do so in obedience to conscience.

My own refusal to kill (which led me to spend nearly two years in federal prison rather than cooperate with the Vietnam draft), Betsy’s and my refusal to pay federal taxes used for killing (which caused the IRS to seize our home), and now our refusal to turn over our home in lieu of taxes, are all acts of conscience. It has not been easy for us to deliberately violate the law in these instances, and in so doing incur the anxiety and disapproval of some of our friends and family, as well as the scorn and censure of many members of the community. We are painfully aware that even though we do pay our town and state taxes, and even though we have given away to the poor and to the victims of our war-making in other countries every cent that we have withheld from the federal government, nevertheless we are still regarded by some as irresponsible and not contributing our fair share.

These are times, however, when all of us are confronted with difficult choices. Betsy and I, and many others like us, feel we must choose between knowingly and willingly paying for war and killing, and openly and nonviolently breaking the law with respect to federal taxes. Our consciences compel us to choose the latter.

For me, the issue is larger than simply the taking of another human life, or even the instance of a particular war in which many lives are lost. I have increasingly come to see the larger issue as war itself. Whereas there has always been a moral imperative to end war and refrain from killing, today the imperative is much greater. Today the logic of peace, the logic of nonviolence, is also the logic of survival.

It is impossible to dis-invent today’s nuclear, chemical, biological, and so-called conventional weapons of mass destruction. Therefore, we have no alternative but to effectively abolish war. This is the one essential adaptation the human species must make — and, I firmly believe, can make — if life as we know it is to continue.

War today is the scourge of the planet. It is tragic enough that war is daily claiming the lives of people, maiming more, leaving orphans and widows, and destroying homes, schools, and hospitals — to say nothing of the irreplaceable treasures of human civilization destroyed in Baghdad last year and in Dubrovnik over the past several months. What makes war today even more tragic, more horrible, are the incalculable economic, social, and environmental costs that go along with it. Instead of using our human and material resources to produce food, medicine, housing, schools, and other desperately needed commodities, the world’s nations, led by our own, are annually spending trillions of dollars to purchase more and more weapons of even greater destructive capability. The hundreds of millions of children, women, and men whose lives are ravaged by poverty, hunger, and homelessness — around the world and here in the States — are as much victims of our addiction to war and militarism as are those who are hit directly by the bullets and bombs.

While the awful gap between the rich minority and the poor majority of the world’s people grows wider and wider, war’s assault on the earth — the earth that sustains us all — becomes more savage and less reversible with each new armed conflict. The severe and longterm ecological damage to the Persian Gulf region that resulted from only a few weeks of war last year is just the tip of the iceberg. The cumulative impact of the many smaller, less publicized wars elsewhere around the globe is no less severe and, ultimately, no less threatening to the well-being of people everywhere, including the United States. Furthermore, here at home, where ecological damage to our own environment is proceeding at a frightening pace, the single largest polluter by far, producing more toxic and radioactive waste than any other single entity, is the U.S. military.

I am not at all suggesting that our country bears sole responsibility for the global state of affairs. But we bear a good deal of it, and therefore any steps we take to move away from war will have great influence upon other countries around the world. Even before the collapse of the Soviet Union, we had the most powerful armed forces in the world, the most sophisticated weaponry, and by far the largest number of military bases outside our own borders. Since World War Ⅱ, we have used our military might to bomb, invade, or otherwise intervene in more countries around the world than any other nation. We were the first to develop the atomic bomb, and we are the only nation ever to use it. For years we have led the Soviets in atomic test explosions, and we ani continuing these tests even though Soviet testing has stopped. In addition, we have long been the world’s largest arms merchant, today supplying 40 percent of the entire overseas arms market.

We have been told that all of this is necessary for our security, but the opposite is true. This military colossus we have created has greatly undermined our security — by creating more enemies than it destroys, by wasting our precious resources and poisoning our environment, by degrading our democracy with “national security” secrecy, covert actions, and official lying, and by undercutting our highest Judeo-Christian values with the insidious doctrine of “might makes right.”

Betsy’s and my actions that have brought us to court are testament to our belief that there is another way for us to live in the world, and another way for us to resolve our conflicts with our fellow human beings. It is a way that is rooted in the best of our values: the values of generosity and justice, of human dignity and equality, of compassion and mutual respect. The seeds of this alternative way — the way of nonviolence that Dr. Martin Luther King tried to teach us — already exist within our society, and within each person. We have only to honor and nurture those seeds, individually and collectively. This is a prescription based not on wishful idealism, but on practical necessity. It is our only real hope for survival.

The transformation required cannot be accomplished without our accepting some measure of personal responsibility for the mess we are in. It would be futile to expect our government, or any other, to initiate it. In any event, we cannot afford to wait. The transformation must begin with us. Because we profess to be a self-governing people, it is all the more our responsibility.

We can exercise this responsibility by means of the choices each of us is called upon to make. For example, we can choose to speak out publicly against governmental practices and priorities that we know to be wrong. Many of us can also choose not to hand over to the federal government some part of our tax money — instead redistribute it to those in need, until such time as those in need become our government’s first priority. And each of us can choose to continue leading lives based on materialism, consumerism, and environmental exploitation, or we can find ways of living based on simplicity, sharing, and respect for the Earth. The choices we make as individuals will determine the choices we make as a nation.

This is, no doubt, a dangerous and ominous time to be alive in the world. Yet it is also a very exciting time to be alive. People all over the world, despite the opposition of their governments, are taking initiative to bring about momentous and long overdue changes. These winds of change are sweeping the planet, and they are not likely to stop at our borders.

If the people of Prague and Moscow can overthrow Soviet communism and bring about democracy and human rights; if the people of Soweto and Johannesburg can abolish South African apartheid and establish an egalitarian, multi-racial society; then, I feel sure, it is equally possible for us to dismantle U.S. militarism and replace it with attitudes and institutions of nonviolence.

It is my great hope, my silent prayer, that Betsy’s and my struggle to see that the fruits of our labor are used for nurturing and healing, rather than for killing and war, will somehow contribute to that process.

A support group prepares to occupy the house

Following this, Christopher L. King had a piece promoting the Peace Tax Fund. He described it as the brainchild of David Bassett, who some twenty years before had come up with the idea of allowing taxpayers to perform “alternative service” money the way conscientiously objecting draftees could with their labor. King wrote that he was surprised to find little awareness of the bill in Quaker circles and described some of the work that he and his comrades were doing for the bill.

Those of us who meet each month and a quiet group of supporters in the surrounding communities believe in our consciences that war and militarism are wrong. We don’t believe they should be the major tools of our foreign policy. We sympathize with citizens like Randy Kehler and Betsy Corner of Colrain, Massachusetts, who have chosen to pay no taxes because they are pacifists.

We empathize with those brave souls who choose alternative lifestyles so they can keep their income below taxable levels. It often means their children must learn to sacrifice at an early age. It means stepping out of the mainstream culture.

Most of us don’t want to change our lifestyles radically or go to jail for our beliefs. Some might argue that if we are true to our faith, we have no other choice. On the other hand, there is a need to resist the fundamental tyranny that requires that we must become rebels if we wish to stand firmly for peace.

King’s article was pretty vague on the mechanics of what the Peace Tax Fund bill would actually accomplish, and it was written as if there were no reason why a conscientious objector to paying to war might not find it a satisfactory solution.

The issue included a brief review of the video Paying for Peace: War Tax Resistance in the United States, which was produced by Carol Coney. Excerpt:

Among those interviewed are Brian Willson, a war tax resister and Vietnam veteran who in was run over by a train while blocking munitions shipments at the Concord naval weapons plant in California. Also interviewed is Maurice McCrackin, a minister who was sentenced to jail for war tax resistance in ; Ernest and Marion Bromley, who have lived under the taxable income level to avoid paying taxes for military purposes; and Juanita Nelson, an early civil rights organizer who was the first woman to spend a night in jail for war tax resistance.

The issue included an op-ed from Allan Kohrman suggesting Quakers ought to be more patriotic, perhaps singing “God Bless America” during their Sunday meetings, and in particular should rethink their permissive attitude toward civil disobedience and war tax resistance. “Many Friends seem to define civil disobedience as breaking any law they feel is morally wrong. Some will not pay war taxes, testifying that God has called them to resist. I would argue that paying taxes is a basic responsibility of citizenship, a function of my almost mystical relationship to my country. God calls me to pay my taxes much as God calls others to resist them.” That’s what “an almost mystical relationship to my country” will get you, I guess.

Another note in that issue concerned two Quakers in Germany — Christa & Klausmart Voigt — who had been prosecuted for war tax resistance. “About 40 Friends from all over Germany attended the hearing, which was overseen by five judges.” Klausmart had “placed his money in an account for a peace tax initiative,” and at press time they were still awaiting the court’s decision.

There was another note about the Tax Resisters’ Penalty Fund in the issue, which described it this way: “When a request for assistance comes in, the committee that oversees the fund takes it under consideration, then notifies people who have agreed to participate of the amount each would need to contribute to cover the tax resister’s penalty and interest debt. Contributions are not used to cover the tax liability itself. The fund is administered in cooperation with the North Manchester (Ind.) Fellowship of Reconciliation.”


War tax resistance in the Friends Journal in

By the coverage of American Quaker war tax resistance in the Friends Journal makes it seem pretty weak — not a lot of activity at all, and what there is of it is half-hearted symbolic measures or pathetic attempts to get Congress to pass a “Peace Tax Fund” scheme. There was almost more news about war tax resistance in Canada than in the United States.

The issue made note of another lobby day for the Peace Tax Fund bill, and of a new “EZ Peace Form” that the “Alternative Revenue Service” was encouraging tax filers to fill out:

The Peace Form has a similar format as IRS forms, with a section for figuring one’s tax share, a section that shows the percentages going to various government programs, and a section in which one can indicate where to redirect one’s tax contribution. Forms are to be returned to the Alternative Revenue Service so it can announce the number it receives and the amount of taxes redirected from financing war to providing for human needs.

Another note told readers how they could obtain transcripts of the Congressional hearing on the Peace Tax Fund bill, and noted: “The hearing was attended by several hundred Friends, Mennonites, Brethren, peace activists, and pacifists of all faiths.… The hearing received more than 2,300 letters of written testimony from people across the country, from which a selection is published in the transcript. Some of the voices are from Friends Journal, Friends United Meeting, the American Friends Service Committee, a number of yearly meetings, and many other denominations and organizations.”

A letter from John K. Stoner of the “New Call to Peacemaking” in the issue asserted that “Some day in the future the true heroes of our time will be named. They will be the people who refused to pay war taxes, who vigiled, prayed, and demonstrated in front of weapons plants, who resisted in whatever way they could the insidious, relentless pressure to conform to the mentality of deterrence, the idolatry of redemptive violence, the rule of the gun, and the economy of death.”

An article in that issue mentioned that the Congressional hearing concerning the Peace Tax Fund bill was the product of a great deal of work: “[T]o arrange for that hearing,” the article said, “FCNL lobbyists worked with the Peace Tax Fund Campaign for eight years!”

The issue included two articles on war tax resistance. One by Robin Harper that I mentioned in an earlier Picket Line, and a second: “What Do We Owe Caesar?” by Marguerite Clark. It gave a sort of fresh, starting-from-scratch overview of the war tax issue and at how Friends had tried to meet it, but was overwhelmingly pessimistic, asserting that there’s no satisfying way to practice war tax resistance because the government has the power to inevitably get its hands on the money eventually (Clark used the case of the Friends Journal capitulating and paying Vinton Deming’s taxes as a case in point). She ended her piece by hoping Quakers would “take a stand” by supporting the Religious Freedom Restoration Act as a hopeful first step in legalizing conscientious objection to military taxation (that Act eventually passed but has so far been of no help at all in legalizing such conscientious objection).

A letter from Edwin A. Vail in response to Harper’s article trotted out the familiar argument that it’s wrong to withhold your taxes from the government on the grounds that the government might spend the money improperly for the same reason that it’s wrong to refuse to repay a debt because you think the person you owe money to might spend the money unwisely.

The issue brought news of a new group, calling itself “The Peace Taxpayers” — 

  • The Peace Taxpayers are available as counselors for people wishing to experience “the joys of peace taxpaying.” The organization works to change existing U.S. tax codes which force all income taxpayers to be supporters of war and preparations for war. The counselors can help with questions about Internal Revenue Service regulations, how to redirect war taxes, and how to reduce taxable income.…
  • The Peace Taxpayers organization is accepting submissions for a new book, The Joy of Peace Taxpaying. They are looking for writings of any style and length that describe paths taken and personal experiences of those who have acted on their opposition to paying for war.…

Michael Fogler and Ed Pearson were given as contact persons for the group. “The Peace Taxpayers” was still somewhat active as late as , and I’ve seen references to it dating back as far as .

International news

An obituary notice for Albert E. Moorman in the issue mentioned that “[i]n he and his wife immigrated to Canada to free themselves from paying taxes to the United States government, whose foreign policy they had long been at odds with.”

A note in that issue also asserted that “It is possible to divert one’s military taxes to selected charitable donations in Ontario, Alberta, and British Columbia, Canada. Under recent Ontario law, donations to Conrad Grebel College, University of Waterloo Foundation for Peace Studies, qualify as ‘gifts to the crown.’ ” However, a letter-to-the-editor in the issue threw some cold water on that:

A news item in your issue gives the impression that directing military taxes to peace in Canada is possible and simple, by making donations to the Crown (all levels of government). We wish it were so, but there is no provision in the Income Tax Act so far to exempt us from paying a proportion of our taxes to the military, as in the States.

We have been advocating making donations to charitable organizations, political parties, and to the Crown to reduce all taxes, including military taxes, but one would have to donate very large amounts to eliminate taxes altogether. Most of us probably would not want to do so, as we benefit from medicare, pensions, social assistance, etc., all paid for with our taxes.

Ray Funk’s Private Member’s Bill was scheduled to be debated in the House of Commons on , but the government recessed the House on , and we are now headed for an election on . Jean Chretian [sic.], the leader of the main opposition party, has suggested to us that we might be able to direct our war taxes to the Canadian Institute for International Peace and Security, which he intends to reestablish, if elected. So we are hopeful that, in the next Parliament, some progress will be made.

Edith Adamson
Conscience Canada, Inc.

Canadian war tax resister Jerilynn Prior, who had been pursuing a long and fruitless court battle to try to get conscientious objection to military taxation recognized as a right under the new Canadian Constitution, wrote a book about her stand — I Feel the Winds of God Today — that earned a brief review in the issue. “The author describes the influences in her life that led her to become a war tax resister… she talks about the difficulties in the [legal] process and her disappointment at not receiving a hearing at court. Interwoven with this is an account of her conscientious leadings regarding her career in medicine and her vocation as a mother. She also refers to the troubles of Canadian Yearly Meeting in following requests of employees who with to become war tax resisters.”

The London Yearly Meeting, according to the issue, was spurred to “renewed action,” as the Journal called it, “in the form of a letter writing campaign, to express objection to paying taxes for military purposes. A monthly letter to the Inland Revenue, expressing London Yearly Meeting’s position, is now being supported by an effort to reach the members of Parliament. However, help is needed. Friends are asked to use these monthly letters, and their law-quoting responses, to show the dilemma which arises when an employer with 300 years’ heritage of peace witness is required to collect and hand over money which pays, in part, for war and war preparations.”


is the deadline for filing U.S. federal income tax returns — “Tax Day” — which is also a traditional day of action and publicity for American war tax resisters. Here is an overview of some from this year:


Some tax resistance links that have scrolled by in recent days:

  • Did you miss the national gathering of NWTRCC? Catch up by reading this blog report on the gathering, videos of panels and presentations, photos, reports from the various workshops, and coordinating committee business minutes.
  • I noted that a chapter of one of the largest political parties in the Democratic Republic of the Congo had called for a tax strike against the Kabila autocracy. That call has now been joined by organization Lucha, based in North Kivu, which is asking citizens to stop paying taxes, utility bills, fees, royalties, and licenses until Kabila steps down.
  • Departing IRS chief John Koskinen, in his final news conference, warned that continuous budget cuts have pushed the agency to the breaking-point. A catastrophic malfunction of the agency’s decrepit information technology “is not a question of whether, simply a question of when,” he said. In addition, budget cuts and personnel losses have reduced the agency’s ability to credibly deter tax evasion. “If people think that many others are not paying their fair share or that they’re not going to get caught if they cheat… our voluntary compliance system will be put at risk,” Koskinen said. “A 1% drop in the compliance rate translates into a revenue loss of over $30 billion every year.”
  • Howard Waitzkin, in Monthly Review looks at some of the prospects for would-be revolutionaries in “the Global North,” including the potential for tax resistance as a revolutionary activity. Excerpt:

    Besides direct action, revolutionaries can change what we do with our money, especially in the realms of taxes, investments, and local economic activities. Such changes can disrupt, undermine, and create space for further revolutionary actions. We in the 99 percent persist as the main funders of the capitalist state, which passes our money on to corporations that exploit workers, destroy nature, raise the earth’s temperature, and keep us in permanent war and perpetual inequality. We need to change our habits of giving up our money, and if enough of us do so, the capitalist state no longer will be able to prop up the capitalist economy for the benefit of the ultra-rich.

    Tax resistance can take several forms. For more than a century, pacifists in the United States have resisted taxes that pay for war, some eventually going to prison but the vast majority, like me, suffering no substantial harm as a result. As a card-carrying conscientious objector, I openly resisted half of my income taxes for more than a decade during and after the Vietnam War. If one honestly declares one’s income, there is nothing illegal about claiming a war deduction of 50 percent, which is the approximate percentage of the federal budget that pays for past, present, and future wars. Later, with a young daughter, I was starting to feel inconvenienced and a little bored by appeal procedures inside and outside the Internal Revenue Service because of open tax resistance. So I reluctantly made the same decision that Trump and his ilk make, to avoid taxes through loopholes rather than resistance of conscience.

    The problem with either explicit or implicit tax resistance is that we number in the thousands rather than millions. “Death and taxes,” the two inevitabilities, as we are taught, seem hard to resist, but corporations and rich individuals understand very well that at least taxes actually are not inevitable. In Latin America, tax resistance usually proceeds according to the Trump model for corporations and the rich, but ordinary people can succeed in massive tax resistance through non-reporting or under-reporting of income. During the dictatorships in the Southern Cone, the autocratic governments had trouble raising sufficient tax revenues, despite extensive attempts through bureaucratic and police surveillance, and tax resistance became one of many tactics to bring down those regimes. Ironically, a major motivation in Cuba for allowing expansion of private small businesses involves a perception that private-sector business activities were expanding anyway, along with rampant tax evasion; if permitted officially, small businesses could generate substantial taxes for social programs. Even in Cuba, tax resistance has interacted with political organizing in Poder Popular and community-based organizations to enhance popular participation. As a revolutionary strategy in the United States, tax resistance must flourish, so millions of us stop functioning as the main financiers for the capitalist state.

  • John Stoner, at Mennonite World Review, invites Mennonite taxpayers to find the courage to be a conscientious objector. Excerpt: “In the United States, conscription has ended and we as persons are not conscripted for war. But war goes on unobstructed, because our money is conscripted. We could be conscientious objectors to war by being conscientious objectors to taxation for war. So, why aren’t we conscientious objectors to taxation for war?”
  • Businesses in Tunisia have responded to surprise tax hikes by vowing not to pay.
  • 10 million American taxpayers were hit with penalties for failing to pay their quarterly estimated taxes on time. This number has risen 40% since the beginning of the decade. The IRS seems to believe this is because of an increasing number of people working in the “gig economy” who aren’t aware that they are legally responsible for making these quarterly payments.
  • Michael Goldstein brazenly commits a federal crime by urging people to refuse to pay the federal taxes that purchase our next nuclear war. It’s also a crime to incite tax resistance in Italy, apparently, but La Legge per Tutti can help you find the contours of that prohibition.
  • Unicorn Riot has posted a series of articles on Alternative Economies & Community Currencies in Greece. And Commons Transition has published an in-depth study of the Catalan Integral Cooperative.
  • I’m going to try to wait to comment on the tax bill oozing through Congress until something actually becomes law, but Calvin H. Johnson couldn’t wait. He says that the proposed tax cuts will push the U.S. federal debt past the point where it threatens the stability of the fisc. And not a moment too soon.

Finally, this interesting data point on American politics destroys the polis:

Using smartphone-tracking data and precinct-level voting, we show that politically divided families shortened Thanksgiving dinners by 20–30 minutes following the divisive 2016 election. This decline survives comparisons with 2015 and extensive demographic and spatial controls, and more than doubles in media markets with heavy political advertising. These effects appear asymmetric: while Democratic voters traveled less in 2016, political differences shortened Thanksgiving dinners more among Republican voters, especially where political advertising was heaviest. Partisan polarization may degrade close family ties with large aggregate implications; we estimate 27 million person-hours of cross-partisan Thanksgiving discourse were lost in 2016 to ad-fueled partisan effects.

Another reason why you should ignore the presidential elections.


In , members of the three historic “peace churches” — Brethren, Mennonites, and Quakers — held a series of regional conferences and then a national one under the “New Call to Peacemaking” banner.

Among the more newsworthy things to come out of the national conference was a call to renew and strengthen the tradition of war tax resistance (though the conferences covered a larger range of issues than this). The findings of the national conference included these:

We urge the development of support groups within congregations and meetings for those individuals who are working at peace issues such as war tax resistance, simple lifestyles, and nonviolent action.

We call upon members of the Historic Peace Churches seriously to consider refusal to pay the military portion of their federal taxes, as a response to Christ’s call to radical discipleship.

We challenge ourselves and also our congregations and meetings to uphold war tax resisters with spiritual, legal, and material support.

We call on our church and conference agencies to enter into dialogue with employees who ask, for reasons of moral conviction, that their taxes not be withheld.

We suggest that alternative “tax” payments be channeled into a peace fund initiated by the New Call to Peacemaking or into existing peace funds of constituent groups.

We call on our denominations, congregations, and meetings to give high priority to the study of war tax resistance in our own circles and beyond.

In keeping with our past support of alternative service provisions for conscientious objectors to the draft, we urge support for congressional enactment of a World Peace Tax Fund as an alternative to compulsory financial support of war and preparation for war.

I found a copy of New Call for Peacemakers: A New Call to Peacemaking Study Guide by Maynard Shelly at the delightful Internet Archive lending library. Here are some excerpts concerning the movement’s discussions and conclusions regarding war tax resistance:

Wealth and violence go together — a root of war often overlooked and often denied. Wealth depends on the violence of oppression for its earnings. And once gained, wealth needs the threatened violence of armies to protect its profits.

Since most of us share in the wealth of the western world, we’re caught in this trap. “Is it right to refuse to go to war or to complain to Congresspersons about the military budget or to refuse to pay the military portion of the income tax,” LeRoy Friesen asked the California New Call to Peacemaking meeting in , “when it is the protection of the standard of living which you and I share which makes such an army necessary?”

[T]he New Call to Peacemaking has called on its members seriously to consider refusal to pay the military portion of their federal taxes. Such action would be a response to Christ’s call to radical discipleship. Those responding in this way would soon find that in confronting a powerful government that has widespread support, they need congregations and meetings to uphold them in spiritual, emotional, legal, and material ways.

The Evangelism of Tax Resistance

The call to resist paying taxes that support war and preparations for war remind us that peace and justice go together. And tax resistance is also an opportunity for evangelism as well as a proclamation that Christ is Lord of all creation. “It is for this reason that the question of tax resistance has become an important symbol,” says Dale W. Brown. “For it involves our pocket books, raises questions of support for the church, and defines the peace witness in broader terms than what our seventeen or eighteen year old youth do in response to the coercive power of the state.” Does tax resistance express love for the poor and oppressed? Does it make a clear statement about obedience to God? Is tax resistance a hindrance to evangelism or a support to it?

Stem the Growth of Militarism

One of the current concerns about militarism relates to the large amount of money being spent on military budgets. Efforts need to be made to redirect the use of these resources into programs that meet human needs. Tax resistance is one strategy receiving growing support. “We call on our denominations, congregations, and meetings to give high priority to the study of war tax resistance in our own circles and beyond,” said the New Call to Peacemaking at its national meeting in . Christians who take tax resistance seriously express condemnation of the world arms race. “For the foreseeable future,” says John K. Stoner, “war tax resistance will be an action that is taken at some cost to the individual or the church institution with no assured compensation except the knowledge that it is the right thing to do.” Is tax resistance an expression of servanthood? Is it a way to identify with the cause of the poor? How can we demonstrate the urgency of our concern and the dedication of Christian peacemakers to stemming the growth of militarism?

Revolution in the World Peace Tax Fund

Other persons support the World Peace Tax Fund as an alternative to compulsory support of war and preparation for war. This proposal, yet to be made into law, would allow concerned persons to designate their tax money for peaceful use rather than for war. Thus, they would register a conscientious objection to the financing of war in much the same way that objectors to the draft register a protest against military service. The World Peace Tax Fund appeals to those concerned for proper ways to make their concerns known. If enacted, and if large groups of people voted for peace with their tax money, it could have a revolutionary and radical impact. What are the prospects of the World Peace Tax Fund being seriously considered by the United States Congress? Does its passage not wait until a larger proportion of the population has engaged in war tax resistance assuring that they will not be turned back by penalties and even imprisonment?

[W]hat can we do that will have immediate impact? Tax resistance has important meaning for peacemakers and the powers they confront. “We call upon members of the historic peace churches seriously to consider refusal to pay the military portion of their federal taxes,” said the national meeting of the New Call to Peacemaking in , “as a response to Christ’s call to radical discipleship.”

The Pittsburgh meeting of the New Call to Peacemaking suggested a further step. “The peace churches should consider refusing to withhold income taxes from their employees for ultimate payment to government. This should be done in a manner to lay the responsibility upon the churches and not the individual employees.”

Civil Disobedience as Divine Obedience

Tax refusal as one form of protest to militarism is one of a number of ways available to peacemakers to show that their supreme loyalty is to the Risen Lord. For them, it is also a tool to change the policies of a warmaking government. “War tax resistance,” says John K. Stoner, “might just be a cloud the size of a man’s hand announcing to the nations that the reign of God is coming near.” Though even in the peace churches, tax refusal is sometimes viewed with suspicion, it is receiving wider acceptance and understanding. “As the church has grown in its discernment of what the Bible teaches about slavery and the role of women,” says Stoner, “so it must grow in its discernment of what the Bible teaches about the place and authority of governments and the payment of taxes.” For through tax refusal, the peacemaker makes a statement of faith. “War tax resistance means accepting the discipline of submission to the Lordship of Jesus Christ in the nitty-gritty of history,” says Stoner. “Call it civil disobedience if you wish, but recognize that in reality it is divine obedience. It is a matter of yielding to a higher sovereignty.” Is civil disobedience the method of last resort, the action taken when no other ways are open? Would you advise draft resistance for young men and women facing conscription? Why? Or, why not?

We have been inconsistent in praying for peace while continuing to pay for war. Our contributions to the violence of the world are obvious at many places. Our complicity with the affluent lifestyle of life all around us is one place of compromise. Another failure of integrity has been in our willing payment of taxes which support the war-making power of our country.

“It is, at the root, a simple question of integrity,” says John K. Stoner. “We are praying for peace and paying for war. Setting euphemisms aside, the billions of dollars conscripted by governments for military spending are war taxes, and Christians are paying those taxes. Our bluff has been called.” He notes that the church has not tried tax resistance and found it ineffective. It has rather found it difficult and left it untried.

If we step back a bit and view ourselves, we will often see how much we are like those we want to change. The reasons generally given for not taking such radical action as tax resistance are much like those excuses given by German Christians who refused to resist the excesses of Nazism. “It was always a matter of waiting for some new, more obvious proof that the regime was evil, of believing explanations of what was happening when such explanations were couched in religious or semi-religious language,” says Stoner, “of expecting some person in a position of authority to make the break first and of hoping that right would ultimately prevail without requiring any personal sacrifice beyond the ordinary.”

The lesson from history is not an easy one to learn. Says Stoner, “We expect more from others than we do of ourselves.”


This is the twenty-fifth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today I’m going to try to cover 1978.

The Mennonite

I say “try” because there was a frenzy of war tax resistance activity reported in The Mennonite . Maybe I can try to sort it thematically…

A New Call to Peacemaking

“A New Call to Peacemaking” was an initiative coordinated by Mennonite, Quaker, and Brethren activists that began in and would eventually culminate in a statement urging people, Christians in particular, to refuse to pay taxes for war.

The Mennonite General Conference’s Peace Section, U.S. division, met and its executive secretary, John K. Stoner, reported that the Call “has gained widespread support.”

At a New Call to Peacemaking conference in Colorado, “[p]eople from seven central Colorado communities took part in the afternoon workshops on various peace issues including world hunger, simple life-style, tax resistance, and the planned protest at the nearby Rocky Flats nuclear weapons plant.”

An conference of the group in Indiana contemplated “Peace Caravans which would carry the peace message to local congregations” along with such things as “developing support systems for nonconforming Christians, such as tax resisters”.

The initiative held its national gathering in . An article announcing the gathering included these details:

Invited to the meeting are 300 persons — Brethren, Friends, and Mennonites.

Named the New Call to Peacemaking, this coalition of historic peace churches believes that “the time has come for all Christians and people of all faiths to renounce war on religious and moral grounds.”

During the last year twenty-six regional New Call to Peacemaking meetings, involving more than 1500 persons, took a new look at the teachings of their churches. They gave special attention to war and violence which they continue to see as denials of the life and teachings of Jesus Christ.

Not surprisingly the groups agreed to urge upon all governments “effective steps toward international disarmament.” However, none of the regional meetings expressed the hope that politicians, soldiers, and diplomats would put an end to war. Rather, the thought was that people at the grass-roots level must demand a change in the system. Further, the idea was often expressed that tax resistance and civil disobedience are necessary tactics in convincing governments that a new order can bring security in place of the present insecurity.

A New Call to Peacemaking conference which convened at Old Chatham, New York, last April, asked itself rhetorically, “Are we going to pray for peace, and pay for war?” A similar conference in Wichita, Kansas, gave its encouragement to “individuals who feel called to resist the payment of the military portion of their federal taxes.”

When the national conference convenes in Green Lake it will be receiving requests from the regional meetings for a strong position on tax resistance proposals. It will also be asked to give guidance to individuals and church organizations on approaches to tax resistance. Theological, economic, and social justice issues are also on the agenda.

“Citizens should organize themselves and act without waiting for government, especially the major powers, to take positive action,” says Robert Johansen in a paper being studied by the Green Lake delegates.

In another document prepared for the Green Lake meeting, Lois Barrett, a Mennonite journalist from Wichita, Kansas, notes that the peace churches have long “recognized refusal to pay war taxes as one of many valid witnesses against war.”

In the Church of the Brethren recommended “that all who feel the concern be encouraged to express their protest and testimonies through letters accompanying their tax returns, whether accompanied by payment or not.” In the General Conference Mennonite Church said, “We stand by those who feel called to resist the payment of that portion of taxes being used for military purposes.”

The number of persons within the peace churches actually withholding a portion of their taxes is still thought to be small, but it is growing. The Internal Revenue Service will not release figures on the number of tax resisters in the United States.

Members of the Green Lake planning group include John K. Stoner, Mennonite Central Committee, Akron, Pennsylvania; Lorton Heusel, Friends United Meeting, Richmond, Indiana; and Chuck Boyer, Church of the Brethren, Elgin, Illinois. Coordinator for the New Call to Peacemaking is Robert J. Rumsey, Plainfield, Indiana.

After the gathering, The Mennonite seemed surprised at how tame and nonconfrontational it ended up being (they titled their article “Peacemakers shy away from shocking anyone”). Excerpts:

The Green Lake conference is part of a cooperative effort by the historic peace groups to do five things — stir up rededication to the Christian peace witness, clarify the biblical basis for it, extend a call to the larger church to see peacemaking as a gospel imperative, propose actions the U.S. Government can take for peacemaking, and determine contemporary positive strategy for peace and justice. Planning for the consultation began in and has included 26 regional meetings in 16 different areas of the United States. Over 1500 people were involved in these meetings.

[Church of the Brethren theologian and professor Dale] Brown said one new way of expressing a peace witness was to protest the country’s military expenditures by withholding income taxes. Tax resistance, he reflected, is an important symbol because it involves our pocketbooks and enlarges the peace witness beyond what 17- and 18-year-old youth do in response to conscription.

[T]he findings committee created a final document satisfying the diverse peaceniks. For the conservative the final statement was too radical; for the activists it was too limp.

There are two main thrusts to the document — actions that are directed inward among the peace churches to enhance the integrity of the peace witness, and actions that are directed outward to enlarge the visibility of the peace witness.

A follow-up article gave more details:

At the end of the national New Call to Peacemaking conference delegates urged all Friends (Quakers), Mennonites, and Brethren to firmly oppose militarism and to become personally involved in the struggle for justice for the oppressed.

Included in the final paper approved is a call to the 400,000 members of the three peace church traditions “to seriously consider refusal to pay the military portion of their federal taxes as a response to Christ’s call to radical discipleship.” This statement is as strong as the 300 delegates could jointly affirm.

Other parts of the war tax statement are equally muted. In the first draft of the paper, church and conference agencies were asked to “honor” the requests of employees who do not want the military portion of their taxes remitted to the government. In the final draft, however, “honor” is changed to “enter into dialogue with.” Several evangelical Quakers were especially antagonistic to even including a reference to war tax resistance in the final document. Yet tax resistance received new encouragement from the conference. About 60 persons attended a Saturday afternoon workshop which detailed tax resistance strategies.

Studying the War Tax Issue and Christian Civil Responsibility

The Mennonite General Conference had been asked to stop withholding taxes from the paycheck of one of its conscientiously objecting employees. This led to a long debate over the advisability of such a policy that caused arguments about war tax resistance to echo throughout the Conference in . A special General Conference delegate session was scheduled to convene in just to respond to this single issue.

In preparation for that session, congregations had been encouraged to put some serious effort into understanding the subject, and some studies were written up to help guide these investigations.

Civil approach to civil disobedience resolution

A Christian’s response to civil authority will be given concentrated emphasis by the General Conference during . The study is an outcome of a resolution at the triennial conference in Bluffton, Ohio, . That resolution called for a thorough study of civil disobedience which is intended to state an official position of the General Conference with respect to that portion of income taxes which are used for funding military expenditures, and in general, to research the whole question of obedience-disobedience to civil authority.

Responsibility for the study has been given to the peace and social concerns committee of the Commission on Home Ministries. They, however, requested that a special obedience-civil disobedience committee be formed to give general direction and leadership. This latter group consists of Palmer Becker, Ted Stuckey, John Gaeddert, Harold Regier, Perry Yoder, and Heinz Janzen.

To date three major aspects of the study have been planned — an attitudinal survey, an invitational consultation in , and a study guide to be ready by .

Included in the survey are twenty-eight questions with responses varying from “strongly agree” to “strongly disagree” chosen to provide an inventory of congregational attitudes towards the authority of the church, and of the state. It will also indicate attitudes to particular issues such as abortion, capital punishment, and payment of taxes for military purposes. A copy of the questionnaire will be sent to every congregation to be duplicated locally.

A second major happening is scheduled for at Mennonite Biblical Seminary, Elkhart, Indiana. An invitational consultation will bring together about thirty participants, including persons not committed to civil disobedience. The gathering will include administrative personnel from the General Conference, lawyers, biblical scholars, as well as representatives from Mennonite Central Committee and the Mennonite Church.

It is expected that the study guide will evolve from the proceedings of the consultation. Five of the thirteen lessons in the guide will focus on peacemaking in a technological society. What sort of peacemaking should Mennonites be about in an age of nuclear warfare and worldwide arms shipments? The remaining eight lessons will center about the meaning of civil disobedience. Was it practiced in the Bible? Is nonpayment of taxes a case in point?

The study process will culminate in the special midtriennium conference scheduled for . That gathering will be an official decision-making conference to which congregational delegates will come. At that point a decision on the meaning and practice of civil disobedience will be made.

After the conference the questionnaire will again be used to determine whether the churchwide discussion on obedience-civil disobedience has generated any changes in attitudes.

A few more details came after the Commission on Home Ministries met in , and, according to The Mennonite:

Perry Yoder, part-time CHM staff member, outlined the process planned for dealing with the war tax or civil responsibility issue raised at the Bluffton conference. Because of this issue’s “divisive and emotional potential in the conference,” a survey instrument has been designed to get congregational input; a consultation at the seminary will work toward a study guide, and congregations will be encouraged to use the study in preparation for a special General Conference delegate session at Minneapolis, called solely for the purpose of responding to the Bluffton resolution on tax withholding.

Another article said this study guide would be “available [and] will look at present militarism in North America, previous acts of dissent by Mennonites, and biblical texts on dissent, payment of taxes, and corporate action.”

The General Board also met in . Some excerpts from an article about the meeting:

During the first session on , board members locked onto the planning for the midtriennium conference on war taxes and civil responsibility. Uneasiness about the process erupted quickly. The structure of the invitational consultation on the issue was strongly faulted, as was the conference itself.

Board member Ken Bauman, pastor of First Mennonite Church in Berne, Indiana, galvanized his colleagues with his allegations. “The consultation is not structured for dialogue — it is monologue. The way it has been set up upsets me deeply.” Later he declared that the Commission on Home Ministries should not serve as the launching pad for the study and the planning leading to the conference in . “Why ask CHM? The image of CHM is stacked. It should be the responsibility of the General Board.”

His assessment was the beginning of a fruitful debate which occupied several more sessions of the General Board, one session of CHM and hallway discussions.

The debate crystallized about several key questions. What is wrong with the study process initiated by the obedience-civil disobedience committee of CHM? Is the issue of war taxes so divisive that a schism in the General Conference is inevitable? Is the delegate conference viable?

By , perhaps symbolically, the hard-hitting process of charge and countercharge had evolved into understanding and affirmation of the original plans. On paper, little had changed, but in the minds of those who spoke for the “unheard,” — the “conservatives,” the “common person,” and the Canadians — there was a restoration of confidence in the process. Tenseness was dissipated. The mood became one of working together.

The consultation will meet at Mennonite Biblical Seminary, Elkhart, Indiana. About twenty-five persons are invited. These include theologians and biblical scholars, attorneys, administrative staff of the General Conference, several MCC staff, and representatives from the Mennonite Church and the Mennonite Brethren Church. The proceedings of the consultation are to serve as the basis for a study guide on civil disobedience.

The committee planning the consultation and the midtriennium conference was called in to justify its ideas. One member, Perry Yoder, observed, “Getting people to participate is very difficult. People are very tense about this.”

“We thought the trust level would be quite high,” said another member, Harold Regier. “Requests for speakers were made on the basis of scholarship and the purpose is biblical. It is not a matter of pro or con.”

“We don’t know where the scholars will come out,” declared Don Steelberg, chairperson of CHM. (A complete list of scholars invited is not yet available — some are still considering the invitation.)

It was noted that since the concern on abortion had been handled insensitively at the Bluffton conference, there was fear that the same thing would happen with the issue of war taxes. So why should those who oppose withholding war taxes bother to participate? They won’t be heard anyway.

Another fear was that the Canadians would also stay away. “My gut reaction is that it is a U.S. issue,” said board member Loretta Fast. She was challenged on that.

“Don’t Canadians also pay military taxes?” queried Ben Sprunger.

“Yes,” replied another Canadian board member, Jake Klassen, “but we have not gone through the trauma and frustrations of the Vietnam War."

Hence, if both the Canadians and those opposed to withholding war taxes stayed away from the delegate conference, the gathering would be a farce. The conference would not be viable if large blocs of delegates simply weren’t there.

For a brief time the board lost nerve. Should the conference be canceled? However, chairman Elmer Neufeld injected reality by reflecting, “The issue is not going to go away. So, what is the next step?"

Over the board recovered confidence in itself, in the planning already done, in the possibility of bringing the dissenters into dialogue, despite differences in theology and nationality, and in the voice of the discerning church. “I came to the Mennonite church because of discerning congregations. If we cannot discern in a process like this, then we have missed the boat,” reflected Don Steelberg.

That was the next step.

They reminded themselves that the Anabaptist movement grew out of several forms of civil disobedience.

They decided to adjust some of the personnel for the consultation. They decided to promote serious study of the civil responsibility issue among congregations so that delegates would be conversant with it. They decided to book the Leamington Hotel in Minneapolis as the place for the midtriennium conference.

The General Board also affirmed the action of its executive committee when they refused to pay a tax levy from the Internal Revenue Service. The personal income taxes are owed by Heinz Janzen (general secretary) and his wife, Dorothea Janzen. Under U.S. tax laws an ordained minister is self-employed, is not subject to normal payroll deductions, and hence, Heinz has refused to pay the military portion of his income tax.

Normally the IRS simply confiscates the amount owed from the bank account of the person protesting. But with the levy the IRS is attempting to collect directly from the General Conference as employer. The General Board agreed with the executive committee that the Janzen case is civil disobedience by individuals, and not by an incorporated body, the General Conference.

Editor Bernie Wiebe, himself based in Winnipeg, Manitoba, wrote an editorial for the edition expressing his unease about the direction Canada was taking, at how blasé his fellow-Canadian Mennonites were about it, and at how comparatively little concern there seemed to be there about the war tax issue that was roiling the Conference:

I am uneasy because I don’t hear my brothers and sisters protest against Ottawa. Somehow we manage to wash our hands and keep pointing at the Pentagon…

At Bluffton, the majority voted for a midtriennium conference on the war-tax issue. Every discussion I have since heard on this subject turns to the fear that the Canadian third of the General Conference may refuse to participate; after all, that’s a U.S. question.

The conference was meant to bring in experts on the question who could help better inform the upcoming debate.

Personnel named for civil responsibility conference

Participants in the General Conference Mennonite Church invitational consultation on civil responsibility have been named and the schedule outlined.

The consultation will convene at Associated Mennonite Biblical Seminaries, Elkhart, Indiana.

Beginning , Ted Stuckey and Reg Toews, representing the business administration arms of the General Conference and Mennonite Central Committee respectively, will present information on the administrative dimensions of the war tax question.

The question, Is there a biblical case for civil disobedience? will be the focus of scholarly input Friday morning. Millard Lind, professor at AMBS, will speak from an Old Testament perspective; confirmation from the scholar asked to provide a New Testament analysis is still pending.

A more specific look at the issue of war taxes is scheduled for . Is civil disobedience called for in this specific case? David Schroeder, professor at Canadian Mennonite Bible College, Winnipeg, and Kenneth Bauman, pastor of First Mennonite Church in Berne, Indiana, will speak to the question. Erland Waltner, president of Mennonite Biblical Seminary, will respond.

Corporate action and individual conscience is the theme for . Speaking to this are J. Lawrence Burkholder, president of Goshen (Indiana) College, and William Keeney, professor at Bethel College, North Newton, Kansas. Another person has yet to confirm acceptance. Peter Ediger, pastor of the Arvada Mennonite Church, will respond.

Elvin Kraybill, legal counsel for Mennonite Central Committee, will talk about legal questions related to civil disobedience. Responding to his presentation are Duane Heffelbower, a member of the Division of Administration of the General Conference, and Ruth Stoltzfus, an attorney living in Linville, Virginia.

In addition to the formal input, various church leaders and administrative staff will contribute to the consultation. These people are Heinz Janzen, general secretary of the General Conference; Harold Regier and Perry Yoder, cosecretaries of peace and social concerns of the General Conference; John Gaeddert, executive secretary of the Commission on Education; William Snyder, executive secretary of MCC; Urbane Peachey, executive secretary for MCC Peace Section; Hubert Schwartzentruber, secretary for peace and social concerns of the Mennonite Church; Ed Enns, executive secretary of the Congregational Resources Board of the Canadian Conference; Peter Janzen, pastor, representing the Canadian Conference.

Six persons will form the findings committee. They are John Sprunger, pastor, Indian Valley Mennonite Church, Harleysville, Pennsylvania; Palmer Becker, executive secretary of the Commission on Home Ministries; Elmer Neufeld, president of the General Conference; Hugo Jantz, chairperson of MCC (Canada); John Stoner, executive secretary for MCC Peace Section (U.S.); and Larry Kehler, pastor of the Charleswood Mennonite Church, Winnipeg. Kehler is also the writer for the study guide which is to be published by fall.

The scheduled conference arrived. From The Mennonite’s coverage:

[T]he issue was how Mennonite institutions should respond to those employees who request that the military portion of their income taxes not be withheld by the employer.

Several Mennonite organizations are facing the issue. The General Conference is seeking the will of its 60,000 members in answering such a request from one of its employees, Cornelia Lehn. The consultation in Elkhart was one part of the discerning process leading to a delegate assembly, and a decision in .

Bible scholars, theologians, pastors, administrators, attorneys — twenty-nine persons in all — presented papers, exchanged insights, and probed the issue. Much of their analysis will be incorporated into a study guide to be published by .

There was general agreement that militarism and the nuclear arms buildup are a massive threat to human existence. “We are in pre-Holocaust days,” asserted John Stoner, director of Mennonite Central Committee Peace Section.

How does one change the direction of society? How does one influence government policy so that it is prohuman? Some individuals claim that the witness of taxes withheld from the military could do much to change American priorities.

Is civil disobedience biblical?

Is there a biblical case for civil disobedience? Seminary professor and Old Testament scholar Millard Lind said the question was wrong. He declared the question assumes that the government provides the norm for the person of faith, and asks whether there may be a religious basis for sometimes disobeying it.

On the contrary, he counseled, the biblical accounts emphasize the absolute sovereignty of the God of Israel. Biblical thought challenges the sovereignty of the civil authorities, calling it rebellion. Not only individuals, but above all, the state, with its self-interest and empire building, are against the rule and order of Yahweh.

Is civil disobedience called for in the specific instance of taxes spent for military purposes? Two papers were presented on this question, one by David Schroeder of Canadian Mennonite Bible College, Winnipeg, Manitoba, and the second by Kenneth Bauman, pastor of First Mennonite Church in Berne, Indiana.

“It is clear,” said Schroeder, “that the New Testament speaks for civil disobedience, but it is difficult to determine the form.” Interpreting the will of God must be done in the community of believers. The Scripture must not only be searched to know the will of God, but also to bind ourselves to doing it.

He observed that the issue of taxes for military purposes is often seen in isolation from other options. He counseled that the church needs to look at all avenues which would lead to peace, and then choose those options which would be effective at the individual and corporate levels.

A noticeable reaction of surprise was evident after Schroeder indicated that as a Canadian member of the General Conference he would abstain from voting at the mid-triennium conference in .

“Those (Americans) who must take the consequences of tax withholding must take the responsibility,” he opined. When questioned on this Schroeder said he held the position because he would not, as a Canadian national, be able to effectively support an American practicing tax resistance. Later in the conference, however, he appeared to modify his position.

Bauman’s paper was a careful overview of the tax situation in the time of Christ, of Jesus’ stance relative to the authorities, and of Anabaptist practice.

He indicated that Jesus’ political stance was not with the ecclesiastical nor with the social establishment. Nor did Jesus identify himself as a radical social revolutionary. Rather, Christ was a representative of the kingdom of God with a prophetic call to repentance, faith, and righteous living which transforms society through the transformation of the individual.

“It is amazing,” he reflected, “to see the early church and the Apostles show such respect and subordination to a political system that crucified their Lord and killed their leaders.”

When asked at what point he would practice civil disobedience, Bauman said, “For me it would be more than taxation; it would be when government becomes an object of worship.”

Mennonite practice he noted has been to pay taxes. Only the Hutterites have a consistent pattern of resisting taxes.

Kings and prophets

In a humorous manner, J. Lawrence Burkholder, president of Goshen College, illuminated the tension between individual conscience and management responsibility.

“The Bible is stacked against managers,” he remarked. The managers (kings) were always getting critiques from the prophets. Burkholder confessed that before becoming a college president (a “king”) he had often been prophetic in his utterances.

But now as a manager he values continuity, order, and making life possible. Decisions often have ambiguity built into them. Further, although individuals are free to order their lives as they wish, a corporation incarnates the many wills of its supporters into a limited function. Is it right to expect a corporation to respond in the same way as an individual?

Burkholder did conclude though that a corporation must be willing to die for the sake of principle. For a Mennonite school he suggested such a case would be required ROTC (Reserve Officers’ Training Corps).

In his paper on the same topic, William Keeney of Bethel College, North Newton, Kansas, warned that biblical and Anabaptist history illustrate that the voice of the majority is not necessarily the voice of God. He also noted that for many people there is a double ethical standard, one for the Christian, and one for the state. Keeney said Christians should have a bias in favor of loyalty to the prophets, and to the way of the cross and costly discipleship. From this he concluded that corporate action needs to respect the individual conscience.

In his response to the above papers, Peter Ediger, pastor of the Arvada (Colorado) Mennonite Church, cried out, “I would hope that management could be prophetic. Can leadership in institutions not give evidence of faithfulness to God? Why do we see this question (tax withholding) as a threat to our institutions? We need more faith in the powers of resurrection. Do we foster fear or faith? Spread the rumor that the Lord is going to do wonderful things.”

The attorneys present provided a legal framework, as distinct from a biblical rationale, for approaching the issue of not withholding taxes used for military purposes. The General Conference could, if it wished, simply stop remitting taxes and wait for the government to take action.

A long process of litigation might ensue in which the church could argue that using the corporate body to collect taxes violates the conscience of tax objectors, and also violates the principle of separation of church and state because the church is held hostage by the state, under penalty of fines or imprisonment of its officers. The attorneys also observed that the IRS (Internal Revenue Service) could decide to avoid litigation and its attendant publicity, and simply go to the individual to collect.

In essence the attorneys said there were ways of working on the issue through legal, legislative, and administrative channels.

Findings

A findings committee — Palmer Becker, Hugo Jantz, Elmer Neufeld, John Stoner, Larry Kehler — drafted a statement. After hours of discussion and subsequent changes the persons at the consultation agreed that the statement fairly represented their thinking. Some excerpts:

  • “Our Christian obedience has to find new and creative responses to the proliferation of military weaponry and technology…
  • “Christians respect the governing authorities… which leads to a broad range of activities in support of the public good. Nevertheless, at times our call of prior obedience to God’s sovereignty leads us to disobey the claims of the state…
  • “We… have differing convictions about refusing to pay taxes for the military.
  • “Let us be open to the possibility that the Spirit of God may lead some of us in a direction that is both prophetic and full of risks.
  • “We agree that a way should be sought which will facilitate the expression of the convictions of conference employees who request that their taxes not be withheld.
  • “We need to seek the counsel of and work with other Mennnonite groups and denominations, particularly the historic peace churches, in developing the most appropriate response to this issue.”

There were also study materials that came out of the process. These included the books The Rule of the Lamb by Larry Kehler and The Rule of the Sword by Charlie Lord, and Mennonites and War Taxes by Waltr Klaassen.

Two multi-part articles and two additional stand-alone articles stretched across multiple issues of The Mennonite and also served to summarize some of the points of debate:

  1. “The North American military” by Harold Fransen (part 1 and part 2)
  2. “Is this our modern pilgrims’ progress” by Vic Reimer
  3. “Countdown to Minneapolis” by Bernie Wiebe
  4. “Our Christian civil responsibility” by Larry Kehler (part 1, part 2, part 3, and part 4)

“The North American military”

These articles begin with an unflattering look at U.S. military personnel, suggesting that even if you put the violence of war off to one side, the drunkenness, ignorance, and sexual immorality found among those in uniform is enough not to recommend the institution to Mennonites. The first part ends: “If we have come to the realization that we can not go to war, maybe the time has come to… say that no one can go to war on our behalf either. As we fill out out income tax forms this year, so that the military can do the job which we refuse to do, let us remember what effect it has on the lives that are bound up in its powerful grip, and be in prayer as we move toward the General Conference’s midtriennium session to deal with this issue.”

Part two looked at this issue from the Canadian perspective, noting that Canada was deeply involved in the international arms trade and was boosting its own military spending. “Can we any longer brush off war taxes as a U.S. issue?”

“Is this our modern pilgrims’ progress”

This article summarized the recent history of the General Conference in grappling with the issue that would come to a head at the session:

If the conference delegates decide that nonpayment of military taxes is justified the decision is binding on the administrators of the General Conference.

Impetus for such an assembly began in when employee Cornelia Lehn requested the General Conference business office not to remit the military tax portion of her paycheck to the IRS. Prior to 1974 the issue of “war taxes” had been discussed, and as early as , delegates at the triennial sessions in Fresno, California, passed a statement protesting the use of tax monies for war purposes. The delegates also said, “We stand by those who feel called to resist the payment of that portion of taxes being used for military purposes.” However, the General Board did not think that directive from the delegates authorized them to stop remitting Lehn’s military taxes. Her request was refused.

Three years later… [at] the next conference… delegates called for education regarding militarism, reaffirmed the 1971 statement, and agreed that serious work be done on the possibility of allowing General Conference employees to follow their consciences on payment or nonpayment of military taxes.

Educational materials have included the periodical God and Caesar and two study guides, The Rule of the Sword and The Rule of the Lamb. In addition to these efforts two major consultations were convened in and in . At these consultations scholarly papers were presented on militarism, biblical considerations for payment or nonpayment of military taxes, and Anabaptist history and theology related to war tax concerns.

Despite the protracted input the General Board could not reach a consensus on the issue. Consequently the problem was brought to delegates at the triennial… [where] the delegate body committed itself to serious congregational study of civil disobedience and war tax resistance during . The delegates also decided to discuss the issue in detail at a midtriennium conference in .

In an effort to implement the Bluffton resolution an eight-member civil responsibility committee was formed. Several actions were taken by it to encourage serious study. an attitude survey on church and government was conducted. Approximately 2,500 responses were received, including 463 from a select sampling in 31 churches. A scholarly consultation was held in . One of the key ideas which came out of this consultation was whether those who feel strongly about not paying military taxes should be encouraged to form a separate corporation within the General Conference. To assist churches in their study of the issue two study guides were published. The Rule of the Sword deals primarily with facts and concerns related to militarism. The Rule of the Lamb centers about the sovereignty of God and biblical texts on taxes and civil authority.

Each of the more than 300 congregations in the General Conference is being encouraged to prepare a statement to bring to the conference. It is evident from the sale of the study guides that a minority of congregations are actually making an effort to study the issue, although all congregations have received sample copies of the guides. Many Canadian churches feel the issue is strictly an American problem, and there is a considerable diversity of conviction and thought among American congregations. Some congregations do not intend to send delegates.

What this means for the Minneapolis conference is difficult to assess, except for one feature. There will be a lot of stirring debate. After will there be some resolution of the withholding question? No one is predicting the outcome.

“Countdown to Minneapolis”

This article tried to put the debate into a larger context of what it meant for the congregations in the General Conference to be deliberating together in this way. It also seemed to be trying to drum up more attendance; there seemed to be some worry that Canadian Mennonites, and more conservative congregations, might just not turn up.

“Our Christian civil responsibility”

This article, by Larry Kehler (author of The Rule of the Lamb), attempted to put all of the pieces together for readers ahead of the conference. Excerpts:

General Conference churches have the opportunity of either growing through the process of working on the war-tax question or of stagnating and splintering. I am somewhat more confident now than I was even six months ago that we will mature through this experience, and in the process perhaps reassert some of our Conference’s flagging leadership in the field of peace.

Perhaps it is only because I have been talking to more optimistic persons. But I do have the impression that General Conference people are more ready now to participate in the struggle for an answer than they were even as late as last winter. The easy answer of letting this debate be the occasion for some congregations to sever their ties with the General Conference seems to be more of a “cop-out” than a reasonable response to a difficult question.

Will your congregation have delegates at the midtriennium sessions in Minneapolis? If it won’t, both the conference and the congregation will be the poorer for it. You see, the question is not only how we will respond to the issue of tax-withholding as a witness against war, but how we go about dealing with questions on which we have not yet achieved clarity or unanimity. The process we go through may well be much more vital to us than the answer we finally come up with, and that is not to diminish the seriousness of the problem of militarism.

Coming to Minneapolis without advance preparation, however, could be almost as destructive as not coming at all. Each congregation should do some serious struggling within its own setting on the various dimensions which this issue is raising for us.

The war-tax issue offers the General Conference one of its best opportunities in many years to work seriously at Bible interpretation on a question about which we have widely differing views. How do we make decisions when we disagree?

The tax texts

What does the New Testament say about taxes?

Here are the four primary passages: Mark 12:13–17 is a description of the Pharisees and Herodians trying to entrap Jesus with the question: “Is it lawful to pay taxes to Caesar or not?” Jesus responds by taking a coin and showing them Caesar’s image on it and saying, “Render to Caesar the things that are Caesar’s and to God the things that are God’s.”

Luke 23:1–5 recalls the accusations made against Jesus before Pilate. Among them is the charge that he has forbidden his people “to give tribute to Caesar.” In response to Pilate’s question about his kingship over the Jews, Jesus replies ambiguously, “You have said so.”

Matthew 17:24–27 talks about the temple tax. Some Bible interpreters feel that the tax question is a secondary issue in this passage. The writer’s main purpose in telling this incident, some scholars say, is to underscore Jesus’ sonship.

Romans 13:6–7 urges followers of Christ to be subject to the governing authorities and to pay taxes where they are due.

A straightforward reading of these passages has led many persons to conclude that taxes are to be paid regardless of the use to which they might be put. “How can you argue against such clear, simple statements?” they ask people who suggest that there may be more to these comments than can be seen on the surface.

It is the tension between these two approaches to the Bible which lies at the heart of the problem which the General Conference is now facing in its attempt to come up with a biblical response to the “war tax issue.” How do we interpret and understand the Bible? Is the easiest reading of a biblical passage always to be taken as the most likely intention of the writer? Some Bible scholars say that it is sometimes quite deceiving to accept the easiest reading. Others wonder if that sort of remark doesn’t simply underscore the Bible’s assertion that some truths will confound the wise and yet be very clear to more down-to-earth and average persons. Well, maybe. But doesn’t it cheapen the Bible if we think that a book which has come to us from another millennium and a decidedly different culture can be read on the surface — much like one reads a twentieth-century pop-psychology book — and applied to situations in our day without adaptation?

Can any statement in the Bible be taken by itself without first testing it against the background from which it came and against related statements elsewhere in the Bible?

Modern, easy-to-read paraphrases of the Scriptures and our general attitude toward the Bible have led us to believe that “hermeneutics” (the interpretation of the Bible’s message) is not a difficult task. In some cases it isn’t, but in others it is. In places the Bible is so inscrutable that we can seemingly never be quite sure about its full intention. So we have to launch out in faith on some questions, hoping that more clarity will come as we proceed. We may discover as we go that we have started off in the wrong direction. Then we need the humility to admit our error and change our direction.

The major agenda item at the midtriennium sessions in Minneapolis may turn out not to be “war taxes” at all. This issue may be God’s way of prodding us into becoming more of a “hermeneutic community”…

The tax texts need to be studied intensely at the congregational level, each participant bringing an open mind and heart to the discussion. If clarity and unanimity do not come immediately let us not be discouraged. Other groups have had similar difficulties before us. That is all the more reason why we should continue to struggle with this question.

The summary statement prepared by the people who attended the war tax conference contained this paragraph: “After considering the New Testament texts which speak about the Christian’s payment of taxes, most of us are agreed that we do not have a clear word on the subject of paying taxes used for war. The New Testament statements on paying taxes (Mark 12:17 and Romans 13:6–7) contain either ambiguity in meaning or qualifications on the texts that call the discerning community to decide in light of the life and teachings of Jesus.”

For Canadians too

The war tax issue is a U.S. issue and should be decided by them. Right?

Wrong! It’s an issue for the entire General Conference.

But Canadians wouldn’t be taking any of the risks if the U.S. Government should bear down and hand out some jail sentences or fines for the Conference’s not withholding its employees’ income taxes.

Too much emphasis has been put on the possibility of fines or jail terms. These consequences might come, but they’re not likely. The fear of a confrontation with the law has taken the focus off the main point of this whole exercise. The purpose is to give a firm, clear, and prophetic witness against the diabolic buildup of the machines of war, which is occurring at an ever-increasing pace in the United States and in many other nations. Are we going to sit back and allow this escalation to continue without at least giving our governments some sort of message that we cannot any longer go along with this race toward self-destruction?

The arms race and the manufacture of war goods is very much part of the Canadian scene too… I have not yet been able to discover any tax resisters in Canada, but this does not mean that militarism is not a front-burner issue in Canada. It is, and it should be.

I don’t know why there aren’t tax resisters in Canada. There are certainly other forms of objection to the military buildup. “Project Ploughshares” is an interchurch witness against militarism. Mennonites are actively involved in its program of research and information-sharing. Thus, even though tax resistance isn’t part of the Canadian experience now, Canadian Mennonites shouldn’t withdraw from the General Conference discussion. They can legitimately be fully involved on the basis of principle.

If the General Conference is going to say, “Yes,” to those of its employees who don’t want their income tax withheld, that should be the decision of the entire Conference, not just a portion of it. The decision, whichever way it goes, will carry much more weight, I believe, if all the congregations in the Conference have participated in it. Canadian involvement is important.

Some have indicated that the present set of options offered to the delegates — that is to vote either yes or no on the withholding question — is not sufficient. Other alternatives must be developed. If not, the Conference may become polarized, and it might even split.

The question therefore is: How can the General Conference, as an international body, make a clear-cut witness against militarism without splintering the Conference? Some U.S. Mennonites have stated that Canadian participation is crucial to the process.

After the conference in Bluffton in it appeared that there would be minimal Canadian involvement at Minneapolis. There is still no guarantee that participation from Canada will be adequate, but good efforts are being made to encourage Canadian churches to send delegates.

The General Board of the Conference of Mennonites in Canada at its last meeting went on record urging Canadian participation. It will communicate this concern to the churches. Several congregations are making special efforts to prepare for the convention. Bethel Mennonite Church, Winnipeg, Manitoba, held a weekend seminar on this topic. Grace Mennonite Church, Regina, Saskatchewan, arranged a similar event.

The Winnipeg meeting was covered in a later issue. About fifty people met and came up with a set of recommendations as they prepared to select their delegates to the conference.

Sharon Sawatzky of the Canadian Conference staff in Winnipeg prepared a Canadian supplement for the study booklet The Rule of the Sword by Charlie Lord. Copies of the supplement have been sent to all Canadian congregations who have ordered the five-lesson study booklet on militarism.

Faith and Life Press, Newton, reports that to date (I write this on ) more orders for the study materials (The Rule of the Sword and The Rule of the Lamb) have been received from Canada than from the United States.

The prophets and the managers

The tension created by the war tax question in the General Conference is heightened by people’s disparate understandings of what it means to be good stewards of our church-related institutions. Some have seen it as a tension between the “prophets” and the “managers.”

Who shapes the direction and philosophies of our churches and their agencies? Is it the people who have a “prophetic” vision of biblical responsibility? Is it the administrators who have been charged with “managing” these organizations and creating as few waves as possible? Both? Partially? Neither?

Questions related to this apparent tension are included in the study guide The Rule of the Lamb

J. Lawrence Burkholder, who is himself the “manager” of a major Mennonite institution (Goshen College), has frankly described the predicament in which leaders of institutions find themselves.

Here is a summary of his observations…

An efficient and well-trained corps of managers has emerged to run the Mennonites’ growing number of institutions. The “constituency” of each of these institutions insists that it is to be run in a businesslike, fiscally responsible, and basically conservative way. Actions which might jeopardize the welfare of an institution are not likely to be looked upon with much favor.

The war tax issue, said Burkholder, is a problem of personal ethics as opposed to corporate ethics. Our way of understanding the Bible is based on a one-to-one decision-making process, where the individual can respond quickly and simply to a situation.

A corporation’s response to an ethical question, on the other hand, involves many wills. A number of “publics” make demands on the institution to decide the issue their way. This does not mean, the Goshen College president emphasized, that moral demands cannot be made of corporations. Nor should it be said that all institutions are alike.

Corporations tend toward the status quo. They emphasize different values than “prophetic” Christians. Corporations tend to take a positive view of the broader culture in which they operate, they recognize the ambiguity of the situations in which they are making their decisions, and they look less judgmentally on people than do the “prophets.”

On the other hand, prophets have the luxury, according to Burkholder, of being able to speak abstractly, of idealizing certain things from the past, and of talking about perfection and ideals in an imperfect society.

Managers of church-related institutions have a clear line of accountability to their constituency, he said, “but who holds the prophets responsible?” Prophets are usually judged to be true or false in retrospect. A prophet, therefore, doesn’t have to take responsibility for actions, words, and decisions in the same way that a manager does. “Sometimes,” said Burkholder, “present-day prophets come off ‘cheap.’ ”

He emphasized that Mennonites should continue to identify with the prophetic tradition. They should be aware, though, that this means they will have to be willing to remain somewhat on the edge of society.

“We will also need to develop a theology of corporate life,” he added. “We already have a theology of fellowship, but we don’t have a theology of the institution.”

Debate in the Letters Column

There was plenty of debate about the propriety of war tax resistance itself in the letters-to-the-editor column, sometimes explicitly prompted by the debate over withholding and the upcoming conference, other times more general.

John K. Stoner said that if the Conference were to fail to endorse war tax resistance, “I would like to be able to have the confidence that they made their decision in full awareness and with truly informed knowledge of the dimensions of the nuclear abyss into which we are staring. At this point I do not find it possible to have that confidence.” In short, they seemed to be unaware of just how bad things had gotten.

I do not wish to imply that tax resistance or some other form of civil disobedience is the only kind of response which faithful Christians should be making to the unprecedented evil of the nuclear arms race. (It is my judgment that the situation confronts us with more than adequate grounds for civil disobedience.) However, I do wish to imply that those who counsel against tax refusal and civil disobedience would be much more convincing if they were leading out in other visible kinds of response to the nuclear crisis.

Carl M. Lehman wrote in to again remind readers that there was no such thing as a “war tax” and that such nomenclature comes from “a less than completely honest persistence in using labels to create a straw man to attack.”

Money is only a convenient medium of exchange and not a real necessity to conduct war…

I have no quarrel with the person who simply wants to refuse to pay taxes as a protest technique. As an attention-calling device it may very well be effective. It is not exactly the kind of role I would feel led to play, but I would not want to condemn anyone who felt they must use such a tactic. I would, however, strongly protest any attempt to make such a tactic mandatory for all Mennonites, and this is exactly what is being attempted. Not mandatory, of course, in the sense that it would be a test of membership, but mandatory in the sense of a normal commitment expectation for a nonresistant Christian.

I maintain that tax resistance is a deviation from our heritage of faith. The fact that it is a deviation in no sense makes it wrong and certainly does not mean that we pay no heed. It does, however, very much suggest that the burden of proof is on the deviant, and that the deviant ought not to equate obedience to God with conformity by others.

John Swarr called on Mennonites to repent for war and in true repentance to “change our ways.” He disagreed with Lehman’s dismissal of the moral import of money. “Money is indeed a medium of exchange, but as Christian stewards of God’s gifts we must be concerned about the things for which that money is invested, donated, or paid.” He also disagreed that war tax resistance was a deviation from Mennonite tradition, pointing to examples from history in which Anabaptists took the issue seriously and came down on both sides.
Karl Detrich took a hard Romans 13 line on the question, saying that the question of whether Christians should or should not pay taxes had long ago been closed by that chapter. While the New Testament also contains examples of civil disobedience, “in each case these men were following the dictates of a higher law, namely, that we should have no other gods besides our Lord.”

Jesus tells us that in the last days there will be, among other tribulations, wars and rumors of war. Rather than going against the teaching of God’s word in a vain effort to forestall the inevitable, should we not give our time and energies to the worship of God and the proclamation of his gospel, so that we can do our part to hasten the day of his coming?

Paul W. Andreas saw simple living as a key to avoiding war taxes, and resisting war taxes as a key to avoiding despair:

The submission to evil (no government has been free of it) produces despair.

I believe that love of my fellow humans is fundamental to not only Mennonite faith but to Christ’s message. If I am compelled to violate that message by hiring killers and providing weapons, I despair. For me, no charitable contribution undoes the evil I unleash by paying taxes that are used for such ends. Fortunately the practitioner of the simple life can reduce his wage and thus avoid the income tax used for evil.

James Newcomer, in the course of taking Mennonites to task for the “red-baiting” he’d found in their midst, took some time out to praise war tax resistance:

I am deeply moved… by the witness of Peter Ediger at Rocky Flats, Colorado, and by many others who through war tax resistance and protest are trying to focus their own understanding of the modern Christian experience at the risk of losing middle-class luxuries and future security.

Miscellany

And if that weren’t enough, there were several other news items that discussed war tax resistance without relating directly to the upcoming conference or the specific debate to be dealt with there. For example:

  • “A weekend seminar on war tax resistance” organized by Philadelphia Mennonites at which “[s]pecific strategies for implementing war tax resistance were discussed,” and the usual biblical verses were hashed out.
  • News that the IRS had sued the Central Committee for Conscientious Objectors for their refusal to pay the tax debt of a former employee.
  • The Eastern District Conference quashed a pro-war-tax-resistance resolution:

    A four-point resolution on peacemaking called the Eastern District to: (1) serious Bible study on peace and a General Conference resolution on “The Way of Peace” (2) involvement in disapproval (through congressional representatives) of national actions promoting war, poverty, and terror; (3) support of those who feel led to withhold portions of their taxes; and (4) a midyear assembly to promote peacemaking.

    After vigorous discussion, point three was stricken from the resolution and point two was amended to include encouragement for righteous actions. The amended resolution was adopted.

  • The Mennonite Central Committee Peace Section (U.S.) met. But in spite of all that was going on around them, it merely “reaffirmed its recommendation to Mennonite institutions ‘to study the conflict between Christian obligations and legal obligations in the collection of federal taxes…’ ” When they would meet again “a resolution on militarism, the future of New Call to Peacemaking, and the question of alternatives to the payment of taxes for military purposes” would be on the agenda. At that meeting, they took a stronger stand:

    We support those who resist the payment of taxes for military purposes and call upon all members of the church to seriously consider refusal to pay the military portion of their federal taxes.

  • An overview of current Mennonite war tax resistance practice:

    While Mennonite church institutions continue to struggle with an administrative response to the issue of “war tax” withholding, individual Mennonites are voicing their convictions through refusing to pay the portion of their taxes designated for military use.

    About $4,000 has been received by the Mennonite Central Committee Peace Section’s “Taxes for Peace” fund, contributed by Mennonite war tax refusers.

    Nonpayment of taxes violates national laws, but tax refusers are convinced that paying taxes is disobedience to God when slightly over half of that tax money is allocated for the past, present, and future military expenditures of the United States.

    Most of these tax refusers paid only 47 to 50 percent of taxes owed to the Internal Revenue Service (IRS), forwarding the remaining amount to MCC and other Mennonite agencies. Statements to IRS clarified that the withheld tax money was not for personal profit but rather for meeting human needs, promoting peace and reconciliation, and supporting life instead of death.

    James Klassen, Newton, Kansas, who claimed a Nuremburg Principle tax deduction in an amount sufficient to result in a 50 percent refund of the amount of taxes due, recently received the refund in full and forwarded the check to MCC. (The Nuremburg Principles, unanimously affirmed by the United Nations after World War Ⅱ, specify that crimes against peace, war crimes, and crimes against humanity are crimes under national law.)

    “This is the first time we have deliberately broken the law of our country,” say tax refusers James and Anna Juhnke, North Newton, Kansas. “It is not an easy decision. We love our land and we respect the authority of the government. We want to show our respect by making our civil disobedience a public act and by accepting the penalties which may result from our action.”

    “As a Christian who accepts the teaching of Jesus and the New Testament as normative for life and ethics, I am a ‘conscientious objector’ to participation in war and to the resolution of human conflict by violence,” concludes Marlin Miller of Goshen, Indiana. “It is my conviction that the financial support of war and military expenditures cannot be reconciled with this stance any more than actual military service itself.”

    They and other Christians feel that Christ’s calling to a life of love, nonviolence and reconciliation supersedes demands of the state.

    Thirty-three persons and families thus far have identified themselves as “war tax resisters” after God and Caesar in its issue provided the opportunity for people to do so. The respondents represent eleven denominations as well as those with no church affiliation.

    One recent case of a non-ordained employee at a Mennonite institution hoping to resist paying war taxes involved Esther Lanting, a teacher at Western Mennonite School (WMS), Salem, Oregon, who on wrote a letter to the WMS board requesting that her income tax not be withheld from her check.

    On , Lanting was invited to meet with the board to explain her reasons. The board decided to seek the counsel of the conference executive committee, and secure study papers on the tax issue.

    Finally, on , after extended study, the peace and social concerns committee of the conference recommended that the WMS board grant Lanting’s request and discontinue withholding her taxes.

    On , the WMS board considered the committee’s recommendation. By a vote of six to two they decided not to follow the recommendation, but to continue withholding all tax as legally required. At this same board meeting three other WMS teachers or staff members acted as follows: Ray Nussbaum submitted a letter requesting that the board stop withholding his tax; Floyd Schrock made a verbal request that his tax not be withheld; and Cindy Mullet asked that the board decrease her salary to the level where she will owe no tax.

    The board granted Cindy Mullet’s request for a reduction in salary. The board is willing to reconsider the issue if more faculty members should make the same request to have the board refrain from withholding taxes.

    MCC has taken no official position on the refusal to pay taxes for military use, but MCC Peace Section (U.S.) adopted a statement in which in part recommended “that Mennonite and Brethren in Christ continue to work toward reduction of military spending, not resting content with special provisions exempting us from payment of taxes for military purposes.” It affirms “those in our midst who feel compelled by Christian conscience to refuse payment of all or some federal tax because of the large percentage of such taxes used for military purposes.”

  • Eighty Japanese citizens had begun resisting war taxes thanks to the efforts of Michio Ohno.
  • Perry Yoder spoke about war taxes at the Western District annual session:

    In concluding his war tax talk Yoder said church members are generally more ready to disregard what the church has to say than what the government says. Issuing a direct challenge to those who believe war tax resistance is wrong he counseled, “It would be more credible if those who are in favor of paying all their taxes would show through some other action what they are doing to love our national enemies.”


This is the twenty-seventh in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we enter the 1980s.

The Mennonite

The edition began with an article about the global military build-up and possible Christian responses to it. Tax resistance was one example:

During the first and second world wars the Mennonite “presence” to the world was the shock of refusal to bear arms. That’s not an issue now; most military service is voluntary. What are we refusing now?

Not many are doing it, but some Mennonites in the U.S. are refusing to pay the portion of their income tax which will be used for military expenditures. For instance, Cornelia Lehn, director of children’s education for the General Conference, has shared this witness: “Finally I decided to give half of my income to relief and other church work and thus force the Internal Revenue Service to return that portion of my tax which they had already slated for military purposes…

“I realize that this is not the perfect answer… It is, however, the best answer I know at this time. Finally I could no longer acquiesce and be part of something so diabolical as war. I had to take a stand against it…

“I wish that my church, which believes in the way of peace, would as a body no longer gather money to help the government make war. I wish all the members of our church would stand up in horror and refuse to allow it to happen. Then the conference officers would be in a position to say to the government: ‘We will not give you our sons and daughters and we will not give you our money to kill others. Allow us to serve our country in the way of peace.’ ”

Is Cornelia Lehn speaking as a prophet? Does she have a word from the Lord to help us respond in a meaningful way to demonic forces?

Peter Ediger writes with prophetic urgency about what people like Cornelia Lehn are doing: “Do we know that there are hundreds and thousands of people out there waiting for a word from the church, waiting for some action from the church? Have we some sense of the explosive evangelistic potential of this kind of action? Do you know that the day of the police state is not only coming but that it is here in its roots, and the issue will not go away?”

Whether we follow Cornelia Lehn’s example or not, we would do well to have her sense of urgency about our own allegiance to the Prince of Peace and ask God for help in making our own faith relevant to our times.

The Commission on Home Ministries met in . Military conscription was prominent on the agenda (President Carter had recently revived military draft registration), but war tax resistance seems to have been pushed aside except for a brief mention:

Chairperson Don Steelberg asked, “How can we who are older support those facing this decision?”

[Robert] Hull replied, “If we counsel them to say no to registration then we should say no to paying war taxes.”

This was part of a “council of commissions” gathering. Another report on that gathering mentioned the “Smoketown Consultation” rebellion of conservative Mennonites . Three of these dissenters were at the council, and one, Albert Epp, reportedly “said the preparatory materials for the war tax conference in Minneapolis were slanted in favor of war tax resistance.”

The West Coast Mennonite Central Committee and the Fellowship of Reconciliation co-sponsored a “first annual” workshop on war tax resistance.

Local tax resisters told their stories.

Gray-haired Helen, a Friend, donates the amount of her military tax to organizations working on justice. Diane works at a state institution for the mentally retarded and realized that military taxes take money away from human needs.

All hope for a mass movement by citizens but stressed the consistent commitment necessary. They write letters of explanation to the Internal Revenue Service, editors of newspapers, their churches, members of Congress, the President. They educate employers and bank officials of the possibility of their wages being garnisheed or a lien put on an account.

The IRS is sensitive to “principled tax refusal,” said Irwin Hagenauer [sic], retired social worker who now serves as volunteer resource person to those who would refuse war tax. He gives advice on every method, from W-4 exemptions to war-crime deductions.

The edition carried an article by Weldon Schloneger on Biblical Authority that discussed the difficulty of interpreting even straightforward-sounding biblical passages in context, and urged charity toward other Christians with differing interpretations. Among those verses he describes are Matthew 5:44 (“Love your enemies”) and Matthew 22:21 (“Render unto Caesar”) and he mentions how war tax resisters and their opponents each accept the authority of these verses, but interpret them differently.

On , a hundred people from the traditional peace churches came together to discuss whether the abolition of war was feasible. War tax resister John Howard Yoder addressed the gathering, which came up with a set of questions to bring back to their churches, including this one: “have we recognized that while we lament the arms race we continue to pay for it through our taxes?”

The edition included another poem trying to drive home the point about taxpaying and complicity: “I fueled the fire / Pumped gas in the the furnaces at Buchenwald / Its flames have lingered within us, smoldering / Today I paid my taxes, that’s all” and so forth.

Conscription was again the topic when 400 Mennonite conscientious objectors met in to condemn the revival of the draft. Again, in passing, the question came up: “How can the too-old-to-draft people expect draft-age people to not serve in the military if they pay war taxes?”

The edition included the article “Tax form for pacifists” by Colman McCarthy. It started by pointing out taxpayer complicity with military spending, and “the hollowness of denouncing increases in the defense budget and ‘the wicked Pentagon’ [when c]itizens pay for both.” The article took a detour into wishful thinking about the World Peace Tax Fund bill before finally returning home:

Without this kind of legislative relief conscientious objectors are left with three options: violate their moral values by financing the military, violate the tax laws by not paying, or earn so little income that it is not taxable.

Traditionally courts have had little patience with tax resisters. Often judges mistakenly see those citizens as evaders, when actually they are pacifists who want to put their money where their convictions are.

According to William Samuel of the [National Council for a World Peace Tax Fund], cases of conscientious tax resistance have not only been increasing in recent years, but they have also been going on to higher courts of appeal. In at Richmond the 4th U.S. Circuit Court of Appeals heard arguments from three citizens claiming First and Ninth amendment rights not to pay taxes for military spending.

While Congress and the courts mull over the issue a few individuals are acting on their own. Only blocks from the White House, Collective Impressions Printshop has been refusing for the past two years to send its federal withholding tax to the IRS. Instead this corporation submits the money to the Arms Control and Disarmament Agency.

The defiance of these pacifists unloosens only the smallest of screws in the U.S.’s vast military machine. The arms-control agency politely returns the checks and eventually the IRS seizes the group’s bank account. But it doesn’t seize its moral integrity or squash the option for dissent that is so crucial.

That issue also included an interview with Harold R. Regier and Hubert Schwartzentruber, until recently the peace and social concerns secretaries for the Mennonite General Conference and the Mennonite Church respectively. The former, when asked what the highlights of his term had been, mentioned the General Conference resolution that had announced church support for war tax resisters, and also God and Caesar:

This little newsletter of information and dialogue about war taxes brought together a community of people struggling with the question of supporting with our money what we could not participate in personally. We discovered increasing numbers of people responsive to the dilemma of being Christian peacemakers and their support of war with tax monies. Working on the war tax issue as a new frontier for Anabaptist discipleship was perhaps the single most exciting highlight of my as PSC secretary.

A special Commission on Home Ministries supplement, dated , listed “some ideas we are testing” which included this one:

Just as our forefathers clarified important church-state issues in objecting to war participation, we may be able to make a significant contribution for freedom of religion and against state religion in the area of paying taxes to support war. An outside-our-conference-budget fund could finance test cases in the U.S. and Canada to clarify the church-state issues involved in paying taxes used for war. A creative proposal could be tested with legislators, such as one just surfacing: persons contributing “sabbatical service,” a VS term every seventh year to work for the good of others, should be allowed to designate their taxes for constructive purposes.

This idea apparently came out of a discussion between Robert Hull of the CHM Peace and Social Concerns group and a young conscientious objector facing a trial on tax charges.

The task force that had been assigned to try to find some legal avenue for the General Conference to stop withholding taxes from its conscientious objecting employees seems to have come up with its first concrete action plan:

Tax exemption resolution to be presented

A resolution seeking approval to initiate a judicial action to exempt the General Conference from withholding taxes from the income of its employees will be presented to delegates attending the denomination’s triennial meeting in Estes Park, Colorado, .

At a special meeting of church delegates in Minneapolis in the highest governing board of the church was instructed to vigorously search for “all legal, legislative, and administrative avenues for achieving a conscientious objector exemption” from withholding taxes. Implicit in the initiative is the view that if it is wrong for pacifists to countenance the drafting of their bodies, it is also wrong to agree to the drafting of that portion of income taxes which go to the military.

The judicial action would be based on the First Amendment to the U.S. Constitution, which protects the church from laws causing it to violate its principles. The estimated cost of a judicial action is $75,000 to $130,000. It would likely require several years to reach a final decision by the U.S. Supreme Court. Delegates will be asked to authorize an annual church offering to fund this action and also a stepped-up drive to gain congressional support for the World Peace Tax Fund act.

That resolution would pass “easily” at the conference, 1,156 to 353 with seven abstentions.

In the issue, John Stoner of the Mennonite Peace Section (U.S.) encouraged those readers who were war tax resisters to redirect their taxes to a draft resisters’ mutual aid fund.

The New Call to Peace­making in­i­ti­a­tive had another na­tion­al con­fer­ence in . The article an­nounc­ing the up­com­ing meeting in­clud­ed this news:

The Church of the Brethren has af­firmed “open, non­e­va­sive with­hold­ing of war taxes as a le­git­i­mate wit­ness to our con­sci­en­tious in­ten­tion to fol­low the call of dis­ci­ple­ship to Jesus Christ.”

A later article about the meeting noted:

With respect to the pay­ment of taxes used for war pur­pos­es, the New Call re­stat­ed its com­mit­ment to urge Christ­ian peace­makers to “con­sid­er with­hold­ing from the In­ter­nal Rev­e­nue Ser­vice all tax monies which con­tri­bute to any war effort.”

The statement of find­ings rec­om­mend­ed the fol­low­ing as al­ter­na­tives to the pay­ment of war taxes: (1) ac­tive work for the adop­tion of the World Peace Tax Fund bill which, if passed by the U.S. Congress, would serve as a legal alternative to payment of war taxes just as conscientious objector status is a legal alternative to military service, and (2) individuals are urged to consider prayerfully all moral ways of reducing their tax liabilities, including sizable contributions to tax-exempt organizations, reduction of personal income, and simplification of lifestyles.

In the edition, Peter Farrar shared a letter he wrote to his senator saying that he was going beyond draft resistance “to sever all personal connection with the federal government of the United States”:

I will no longer vote in federal elections, pay federal taxes, nor use federal services, and I will do everything in my power, privately and in the press, to influence others to join me.

The magazine also covered the annual conference of the Center on Law and Pacifism. Among the things discussed:

Ed Pearson gave an update on an “escrow fund” originated in , to which people can send the part of their taxes they refuse to pay… The government is notified that the money will be released when the World Peace Tax Fund Bill, pending in congress, is passed. Similar efforts are under way in Canada, Great Britain, Japan, Holland, Switzerland, Australia, and New Zealand.

William Sloane Coffin, Jr. addressed the World Conference on Religion for Peace (Canada) in . In The Mennonite’s description of his remarks is this note:

Perhaps the time has come for civil disobedience, suggested Coffin, citing tax resistance as a strategy which the church should lead out in.

Finally, “The Historic Peace Church Task Force on Taxes” met again in .

The Historic Peace Church Task Force on Taxes will undertake a major effort to inform and educate members of its congregations and meetings on the implications of the payment of taxes used for military purposes.

The committee has commissioned the preparation of a packet of study materials on the biblical basis of war taxes, the World Peace Tax Fund (WPTF) bill currently pending in the U.S. Congress, and suggestions for personal and political action.

Meeting at the General Conference Mennonite Church (GCMC) headquarters here on , the task force also heard a report that William Ball, noted constitutional law attorney from Harrisburg, Pennsylvania, has indicated interest in representing the GCMC in its proposed judicial action on the withholding of taxes from its employees.

Among other attorneys being considered to carry the case are Alan Hunt of Philadelphia, Pennsylvania; William Rich of Topeka, Kansas; and Harrop Freeman of Ithaca, New York. The selection of a legal representative will be finalized .

Preparation of the tax study materials will be coordinated by Mennonite Central Committee (MCC) Peace Section in Akron, Pennsylvania, in consultation with the National Council for a World Peace Tax Fund in Washington, D.C., and representatives of the historic peace churches. These groups include the General Conference Mennonite Church, Mennonite Church, Mennonite Brethren Church, Brethren in Christ, Church of the Brethren, Friends General Conference, Friends United Meeting, and Evangelical Friends Alliance.

Several members of the task force voiced concerns over the lack of understanding on the part of lay people within these congregations and meetings of the magnitude of the nuclear and military threat, of which the U.S. is a major participant.

The decision to prepare study materials came in response to the need for greater awareness of the sizable contribution which each taxpayer makes to the “morally bankrupt” process of gigantic military expenditures.

“Our congregations need to be educated to understand the issues and the policies of our [U.S.] administration,” said Alan Eccleston of the National Council for a World Peace Tax Fund.

Eccleston noted that the WPTF bill has entered a critical phase; during the elections, 5 of its 35 sponsors were lost. Efforts to see the legislation through Congress must be redoubled, or the bill will soon have to be abandoned and energies channeled in other directions, he said.

Regarding the legal action to seek an injunction against the Internal Revenue Service concerning the collection of taxes from General Conference employees, Vern Preheim, general secretary of the GCMC, indicated that other historic peace churches have been invited to join in in the suit in some way. Responses from other church groups however, are still in process.

The General Board of the GCMC was empowered to undertake the court challenge at the triennial meeting of conference delegates at Estes Park, Colorado .

At the meetings, task force members seemed to differ significantly in terms of their interests in war tax issues. Committee members such as Eccleston and Robert Hull, secretary for peace and justice for GCMC, were concerned about the future of the peace witness in comprehensive terms, and specifically as it related to the war tax issue. Others, such as Duane Heffelbower, an attorney from Reedley, California, were interested in the tax question in more professionally restricted terms. Heffelbower stated that he could face disbarment if he became an active tax resister; therefore, the passage of the WPTF is an attractive option because it involves no risk to his profession.

Other task force participants included Heinz Janzen, Hillsboro, Kansas (chairperson); Delton Franz, North Newton, Kansas; Paul Gingrich, Elkhart, Indiana; Janet Reedy, Elkhart, Indiana; John Stoner and Ron Flickinger of Akron, Pennsylvania; and James Thomas, Lancaster, Pennsylvania.

The entire task force will meet again on in Chicago.


This is the twenty-eighth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we hit 1981.

The Mennonite

In our last episode, a proposal was briefly floated in which people would be allowed to become legal conscientious objectors to military taxation in exchange for donating their labor, one year out of every seven, in a “sabbatical service” program. Robert Hull, who developed this idea along with a young conscientious objector he was counseling, expanded on this idea in two articles for The Mennonite in :

  1. Sabbatical service: a new form of congregational ministry introduced the proposed program and showed how it fit into Mennonite ideas of service, ministry, and mutual aid
  2. Sabbatical service: a new legislative proposal described how this supplemented war tax resistance. Excerpts:

    Can it be that this misplaced respecting of institutions and laws rather than persons has come about because we have put the burden of Christian witness on 18-to-20-year-olds, who are perhaps least prepared through experience to detect the difference?

    Can it be that because of the risks to ourselves and our security, we who are older have failed to acknowledge that conscientious objection to military participation and conscientious objection to war taxation are Siamese twins? Just because we may have become too old to be liable to the draft does not mean our contribution to warfare is ended. We continue to serve the military through conscription of our taxes.

    In fact, governmental draft boards could, for reasons of administrative efficiency, take the position that everyone who is nonconformist enough to request a conscientious objector classification should be granted it, so long as he or she continues to work and pay taxes.

    So our rush to prepare our sons and daughters as Christian peacemakers to face the draft board and seek alternative service may be leading them only to “men-pleasing eyeservice” if we do not wrestle with our command to “make known the wisdom of God to the principalities and powers.”

    The difficulty which faces us in is that those among us who have recognized this danger have so far been given no option but noncooperation with conscription, and jail or emigration. (And let us recognize in due honesty the Christian service and witness that has frequently been given in these situations.)

    What we are called upon to propose in is a new option, a new model for Christian service in the midst of the demands of militaristic societies. Our proposal must be directed first to the church, and secondarily to the U.S. and Canadian governments. It must strike a new stance in the political arena where the demands of the state and the call of God overlap and frequently conflict.

    The congregational ministry of sabbatical service as outlined in part one would seem to be such an option. It would involve the whole congregation, including people at every stage of life, and would remove the particular burden of responding to militarism now largely borne by 18-to-20-year-old males. By acknowledging that we as Mennonites ought to face together the Siamese twins of military conscription and war taxation, which spring from the parent, militarism, we can unify the generational differences in our congregations.

    How can this be accomplished? Currently the World Peace Tax Fund bill is pending in the U.S. Congress, and efforts are being made to introduce a similar measure into the Canadian Parliament. By diverting from military to peacemaking uses an amount (equivalent to the military proportion of the annual federal budget) from each “eligible” taxpayer’s income and estate taxes, the peacemaker’s burden of conscience with regard to paying for war would be satisfied. (This does not answer the political problem of swollen military budgets themselves, of course, but only whether peacemakers shall contribute to them.)

    So the Peace Tax Fund bills speak effectively to the war taxation twin. They speak to the military conscription twin as well by defining as “eligible” taxpayers those classified as conscientious objectors.

    If it is true, as General Lewis Hershey and numerous U.S. Selective Service documents have claimed, that the CO provisions of were a good accommodation strategy for the U.S. government (by avoiding a direct confrontation with the peace churches as in World War Ⅰ), then one wonders why the U.S. legislators and Canadian MPs have not rushed to establish Peace Tax Funds and thereby avoid confrontations with the war tax objectors.

    Certainly one part of the answer is that our governments know that the peace churches are not unified on this issue, and they can continue to deal with individual objectors quietly and piecemeal in Internal Revenue Service and Revenue Canada offices.

    But perhaps the stronger reason is that taxation is more important for a high-technology military establishment than manpower. Peace Tax Fund bills allow the taxpayers some choice in directing the spending of their taxes. This could, as the minds of many legislators conceive, “open the floodgates” to a deluge of what they look upon as “special interest legislation.” Most of such tax legislation, or “loopholes,” is written to financially benefit individuals, groups, or corporations.

    One answer to this mindset of legislators is to point out the distinct history of conscientious objection and its recognition in both legislative acts and judicial decisions. This argument is usually helpful but not sufficient. Many legislators and MPs still see little distinction between CO alternative service and “draft dodgers,” despite its legal status. It seems to them a special interest provision, the “easy way out.”

    If a young person were to covenant as a sabbatical servant, pledging to perform subsistence-level VS periodically throughout his or her working life, and willing to undergo repeated financial sacrifice for this purpose, would this help change the mindset that “these COs are parasites on the U.S. (and Canadian) economic system”?

    For this reason, a “Sabbatical Service Act” may have considerable appeal in the U.S. Congress or Canadian Parliament where the Peace Tax Fund bills alone have not. How can one consider that a people who are willing to accept seven years of service spread throughout their working lives, and thus accept substantial limits on their income growth, are seeking “special interest legislation”? Are such a peculiar people unpatriotic, who are willing to reduce the benefits they receive from North American economic systems in return for recognition of their conscientious objection to military service and military-purposes taxation?

    How could this be done? A “Sabbatical Service Act” could be introduced into the U.S. Congress and the Canadian Parliament which would provide legal recognition for persons who covenant with their congregations (or agencies established for the purpose of receiving such sabbatical service covenants from conscientious objectors). In other words, a form such as the Christian Peacemaker Registration, which has become familiar among U.S. Mennonites in recent years, would then be the registration. Congregations or conferences would then simply report those who so covenant to the appropriate government, and they would then be omitted from military conscription rather than registered, and their beliefs classified by the governments.

    The “Sabbatical Service Act” would further incorporate the Peace Tax Fund provisions (which may differ in Canada and the U.S.). When a sabbatical servant performed his or her periodic VS, their income would be below taxable levels. During the six intervening years, when their income would be taxable, the Peace Tax Fund mechanism would operate to divert the military-equivalent proportion of their taxes to peacemaking efforts (such as National Peace Academy, funding an Ambassador for Disarmament, conflict resolution research, economic conversion plans for military installations, etc.).

    The concept of sabbatical service thus envisions a response to militarism (represented by military conscription and war taxation) which is voluntary in the sense of being self-chosen by peacemakers, yet structured into enabling legislation by governments. It is a proposal which could be both faithful and legal, with the potential for generating a Jubilee of enthusiasm for service in the name of Christ.

A brief note in the issue read:

Mennonite Central Committee U.S. Peace Section’s “Taxes for Peace” fund experienced an increase in contributions during . The fund was established in late . “Persons whose consciences forbid them to yield money on request to the government’s death-by-technology militarism are contributing the military portion of their income tax instead to the life-supporting work of MCC U.S. Peace Section,” says John K. Stoner, executive secretary of the section. “They see it as a way of fulfilling the scriptural command to owe no one anything, except to love one another.”

Paul Leatherman explained why he and his wife Joan had started to dip their toes into tax resistance, in the issue. Excerpts:

A willingness to allow the ongoing conscription of our tax dollars for war purposes — without witness against it — is surely a tacit support of the arms race.

This reality is crucial to Mennonite witness today. The fuel that supports military madness is tax dollars, not the conscription of our youth. Previous conscientious objection (CO) patterns — expressed mainly in alternative service by our youth — are inadequate. We must find new ways to show our personal CO witness.

Several options have some validity. (1) Leave the country and find a place not given to the madness of war. Our forefathers have done this more than once. (2) Decrease our earnings so we have no tax obligation. (3) Increase our giving to the church; that which otherwise goes for the arms race. (4) Do not file an income tax return. (5) Withhold payment of that portion of income taxes used for military purposes. (6) Symbolic withholding of income tax. (7) Pay taxes under protest. (8) Do nothing at all.

We personally have tried various ways to withhold a portion of our income taxes we considered to be used for military purposes. This has opened unique opportunities for witness. But in the end the Internal Revenue Service (IRS) took the money.

What next step might a larger group of Mennonites take? Many have done nothing; some have written letters of protest. A lot of them feel quite uneasy.

This year we withheld $7.77. There is no place on U.S. tax form 1040 — nor is there legal provision to take such a deduction; just as there was no legal provision for our youth to register as COs. But Mennonite churches encouraged those who registered to do so as COs. To us, it seems that a symbolic $7.77 war tax deduction helps us to be counted as COs. We used line 46 on page 2 of the form and wrote in the words “war tax credit — see letter.” An attached letter explained the deduction.

Our proposal of a $7.77 deduction may be as little as one can do and still be counted. It is not more radical or illegal than asking our youth to register as COs when there was no legal provision.

Why $7.77? Seven is the perfect number in the Bible. Jesus tells us to forgive 70 times 7. While any amount might do, $7.77 has special meaning to us.

If you withhold $7.77, it is necessary to explain to IRS. Seven dollars and seventy-seven cents becomes a frustration to IRS. It is too small and too costly to collect. Much discussion can follow.

We are proposing — to our elected officials — passage of the World Peace Tax Fund (WPTF) so we can designate taxes for peaceful purposes. We sent our $7.77 to the national council of the WPTF in support of its efforts.

If nobody joins us in this symbolic withholding, IRS will be glad for one less war-tax resister to deal with. In the past they came to take from us what we withheld. This year they may ignore us. But if 1,000 or 10,000 or perchance 100,000 would join us in this symbolic action, it could not be ignored. Provision would be made to accommodate these COs.

We know symbolic withholding of $7.77 is timid. But by this act we can be counted as COs. It is our attempt to follow Christ’s teaching to be peacemakers.

The midtriennial in Minneapolis where the war tax resistance idea came to a head in the General Conference seems to have planted some seeds in the local faith-based peace community. From the edition:

Twin cities peace group issues war tax protest

An interdenominational clergy and lay group in the Minneapolis/St. Paul area has sent a statement of protest against the world arms race and the taxes levied to support it to U.S. senators, representatives, and President Reagan.

The group, called the “People of Faith Peacemakers,” sponsored a public meeting on the arms race and war tax resistance recently at University Lutheran Church of Hope in Minneapolis. The statement, entitled “Covenant of Witness and Mutual Support,” grew out of the meeting and was attached to a list of 50 supporters, with signatures and addresses.

The statement reads as follows: “We, people of faith in God as our sustainer and source of peace, hereby register our protest against the world arms race and against taxes levied to support that race. As stewards of life we are compelled by conscience to oppose the use of our money for the infliction of suffering and destruction of humanity.

“We therefore support each other as we select various means, such as the following, to protest this payment for war, recognizing our responsibility as American citizens and members of the larger global community: (1) Deliberately choosing to earn less than a taxable income; (2) Payment of taxes accompanied by a letter of protest against their use to sustain the arms race; (3) Withholding a token amount of taxes as a symbol of opposition to the use of any funds dedicated to military purposes; (4) Refusal to pay the entire portion of taxes used for military purposes; and (5) Refusal to pay the telephone tax which is levied for military purposes.”

The last three measures were coupled with a clause whereby the withheld amount could be donated to an escrow account for the World Peace Tax Fund, the Minnesota Alternative Fund, or some other peaceful purpose.

The interdenominational group took shape shortly after the General Conference Mennonite Church held a special midtriennium session in the Twin Cities on the theme of Christian civil responsibility in .

Myron Schrag, pastor of Faith Mennonite Church in Minneapolis, is one of the coordinators of the interfaith body.

A conservative backlash to changes in the Mennonite General Conference, including but not limited to the emergence of war tax resistance, resulted in the “Smoketown Consultation.” A “Consultation on Continuing Concerns” grew out of that, and held another meeting in . An article on the meeting included this section on taxes:

[Myron] Ausburger said we are unfair when we expect the state to operate at a Christian level. It is a people’s franchise. The church is Jesus[’] franchise. We need to relate to the state as we do to the world — in loving responsibility first to God but also to our fellow persons.

Augsburger also presented his tax-proposal: (1) Get giving high as possible, so taxes are low as possible; (2) pay taxes; (3) calculate amount used for defense and give an equivalent amount to a peacemaking fund.

Dean Denner wrote to the IRS to explain his tax resistance, and portions of the letter were reproduced in the edition:

Of the United States income tax collected, approximately 50 percent is used for the military. Such use is in violation of my constitutional rights and responsibility. The First Amendment: “Congress shall make no law… prohibiting the free exercise (of religion)…”; i.e. my religious beliefs preclude my paying for the genocide or mass suicide… The Ninth Amendment: “The enumeration in the constitution of certain rights shall not be construed to deny or disparage others retained by the people”; i.e. I maintain the right not to participate in (by paying for) governmental mass murder… International law as ratified in Congress and signed by the President is U.S. law; e.g. the Nuremburg Principles state each individual is responsible for not being complicit in crimes against peace, war crimes, or crimes against humanity. Therefore, it is my responsibility as a United States citizen not to be complicit in such crimes by paying for U.S. first-strike nuclear war preparations. Therefore, I have used Schedules A and B for a war tax deduction which results in the necessary 50 percent adjustment in my income tax… For further clarification please contact me at…

The edition brought the news that the war tax resistance bug had reached the Netherlands:

[N]either the Mennonite church nor the IKV [Interchurch Peace Council] feels comfortable with individual radical action.

Dirk Visser, a Dutch Mennonite journalist working for the equivalent of the Associated Press wire services in the Netherlands, called my attention to Willem-Jan Maas, a Mennonite minister serving in Opeland. This minister tried to funnel what he considered the war tax portion of his income tax to the Dutch Mennonite Peace Group via the local income tax office.

This effort was halted by the tax officers, but even had it been successful, the minister would not have been applauded by the IKV, according to Visser. The IKV has taken the political action route, and with that the churches can cooperate.

An interview with popular Christian speaker Tony Campolo in the edition asked him “What do you think of war tax resistance?” He answered:

I think war tax resistance is a viable means for Christians to express their opposition to a system that is requiring unchristian behavior. The Anabaptist tradition calls us to noncooperation if the state asks us to support something that we believe is contrary to the will of God.

The edition brought the news that the General Conference Mennonite Church was going to federal court to ask a judge to order the IRS to stop requiring the Conference to withhold taxes from the income of conscientiously objecting employees. Mennonites have traditionally eschewed lawsuits for biblical reasons, for example:

Matthew 5:39–40
“…I say unto you, That ye resist not evil: but whosoever shall smite thee on thy right cheek, turn to him the other also. And if any man will sue thee at the law, and take away thy coat, let him have thy cloak also.”
1 Corinthians 6:1–8
Dare any of you, having a matter against another, go to law before the unrighteous, and not before the saints? … But brother goes to law against brother, and that before unbelievers! Now therefore, it is already an utter failure for you that you go to law against one another. Why do you not rather accept wrong? Why do you not rather let yourselves be cheated? No, you yourselves do wrong and cheat, and you do these things to your brethren!

So the General Conference had to explain why this lawsuit was different. First off, it wasn’t a case of brother going to law against brother, but an institution asking a judge for a ruling on a constitutional interpretation. Secondly, if the Conference did not initiate such a suit, the only way to get such an interpretation would be for it to break the law, be brought into court by the government, and then defend itself, but “the majority does not want to break the law in order to test whether the law violates the constitution [so] the only alternative is for us to take the initiative”.

That didn’t completely settle the debate. In particular, the Deacon board of the Eicher Emmanuel Mennonite Church wrote in to say they wanted nothing to do with the suit. Their objections “in the order of their importance” (my summaries):

  1. Christians are under Biblical obligation to pay taxes.
  2. Lawsuits fly in the face of Mennonite nonresistance.
  3. The ostensible separation of church and state Constitutional issue in the lawsuit disingenuously masks the real purpose of the suit, which is to defend conscientious objection to military spending.
  4. The lawsuit is doomed to failure and will only have the effect of enriching lawyers to the detriment of other church functions.
  5. Even if it were won, the underlying issue would remain unresolved.
  6. Member congregations should not be compelled to support a position like this that they don’t agree with.

The MCC Peace Section (U.S.) met in , and a majority resolution on the nuclear arms race from the 225 members there included this statement:

We were repeatedly reminded in this assembly that the conscription of our income supports the nuclear arms race. Moreover, we saw that the government is increasing expenditures for nuclear and other weapons by decreasing expenditures for human services for the poor and oppressed. We encourage people to consider ways to witness against this evil use of the power of taxation, such as refusing to pay the military portion of the federal income tax.

An accompanying article said that the original draft of this statement “was criticized for not being specific enough, [so] the group moved to add a paragraph on the war tax issue.”


This is the thirty-eighth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we work through the rest of the early 1990s.

The Mennonite

Taxes for Life

The edition brought news of a symbolic, dip-your-toes-in-first sort of tax resistance being organized by Christian Peacemaker Teams:

Taxes for Life encourages church members to divert from their income tax returns at least $3.03, which represents a penny per $1 billion of the U.S. military budget ($303.5 billion). As a symbolic effort, the project seeks to draw public attention to the unfulfilled student needs in poor communities for books and educational materials. Send symbolic tax refusals to CPT… These will be gathered at the CPT conference in Richmond, Va. . One-fourth of the total will be donated publicly to local impoverished schools. The rest will be sent back with conference participants for similar public donations to their local school districts.

The edition followed this up with a brief note about a “Taxes for Life Liturgy and Study Plan,” put out by CPT, “which helps encourage symbolic tax resistance to the U.S. defense budget”.

John K. Stoner described the program in greater detail in the edition:

Pay tax for life

Americans, here is what you can do.

My phone rang. The voice said, “Could I speak to John or Janet Stoner?”

“I’m John Stoner.”

“I’m calling from the Internal Revenue Service about the letter you sent indicating that you are withholding part of your income tax payment.”

He and I talked for about 10 minutes as I explained why Janet and I had said “no” to paying the full amount of our income tax. The man could not understand why anyone would invite the collection pressures of the IRS by withholding some taxes. But by the time the conversation was over he was closer to understanding that this was for us a matter of faith and a question of the practice of our religion.

It was a Mark 13:9 kind of experience, being called before the authorities, “before governors and kings,” because of Jesus, as a testimony to them. By the sound of Mark 13, Jesus expected this kind of thing to happen regularly to his followers. Mark 13 is a good text to remember when everybody around you quotes Romans 13.

War tax keeps coming up and won’t go away because the cry of children abused and traumatized by war doesn’t go away.

Every discussion about peacemaking must face the question of how taxes are collected and spent. The taxpayer’s “age of innocence” ended a year ago when Americans watched their tax dollars at work in Iraq. There our taxes killed between 100,000 and 200,000 people in one month and left a nation of 17 million people strangled — its water polluted, its hospitals without electricity, its homes dark, its classrooms cold. Malnutrition, disease and destitution continue.

Americans, your IRS 1040 form and mine paid the bill. Our withheld wages and enclosed checks purchased yesterday’s nightmares and tomorrow’s psychological traumas for these childhood victims of war. We also paid for the deaths of their fathers and relatives by the thousands.

Jobs: Meanwhile, hundreds of thousands of unemployed, homeless, sick and impoverished people in the United States are not helped toward health and self-sufficiency by the federal government, which says that the funds for education, vaccinations, basic health care, public transportation and jobs are not available.

Who is responsible for this? We are. It is impossible for us Christian taxpayers to sidestep our share of the responsibility. But do we have any choice in the matter? Of course we do.

God calls us to plead for the end of the destructive social institution of war by refusing to pay for it. We are called to this as clearly as our forebears were called to abolish slavery.

The Christian Peacemaker Teams organization is promoting symbolic war tax refusal as a way to make a clear witness in the matter of war taxes. Taxes for Life is a plan to have taxpayers redirect to education an amount equivalent to 1 penny for every $1 billion in the military budget. For this is $3.03, which can be mailed to Christian Peacemaker Teams… Listen to your conscience when you pay your taxes this year. Write a letter of witness to the IRS with copies to Congress, your pastor and local newspaper. Redirect some taxes to education through CPT.

If the IRS calls, tell them that it makes you nervous to break their law and that you do not enjoy being harassed by the collectors. Then say you are far more apprehensive, however, about breaking God’s law. Explain that you are afraid to harden your heart to the cry of the victims.

Then leave the outcome with God.

Miscellaneous

The edition included some letters concerning war taxes. Don & Eleanor Kaufman shared their letter to the IRS decrying government militarism and begging for a Peace Tax Fund option. And Charlene Epp and Duncan Smith shared their letter, in which they announced that they were holding back a symbolic $57 of their taxes in protest.

Ryan Ahlgrim wrote a piece for the issue opposing war tax resistance. His main reasons: 1) to the extent resisting taxes affects agency budgets, it does so erratically and not in a way that affects military spending in particular; 2) it flies in the face of representative democracy, in which we agree to permit a majority of representatives to decide how to spend our taxes; 3) the nation still needs a military because Jesus hasn’t yet brought peace to the world. (Stanley Bohn penned a rebuttal for the edition, and Doug Pritchard had another in the edition.)

An article about the Fourth International Conference of Peace Tax Campaigns and War Tax Resisters that took place in Brussels in noted that the group was incorporating war tax redirection into their coordinated campaign:

Beyond networking and sharing strategies, every two years the conference participants contribute to projects promoting peace. Two years ago they gave $15,000 to the Innu people to help their fight against low-level military flights over their hunting lands in central Labrador in Canada. This year they plan to donate money to Peace Brigades International for their efforts to de-escalate the conflict in Sri Lanka.

In a MCC supplement, Mike Hofkamp reflected on U.S. support for violent military action in the Philippines, and wrote:

What does “render unto Caesar that which is Caesar’s mean?” I find comfort in the interpretation of Peter Rideman, an early Anabaptist. Rideman notes the passage says “render unto Caesar what is Caesar’s,” not render unto Caesar whatever and however much Caesar wants. This is a simplistic interpretation but is truth ever sophisticated? When my government supports war against civilians… Caesar is asking too much and war tax resistance is a faithful Christian responsibility.

And yet, I wonder if tax resistance really goes deep enough. During the Persian Gulf war I attended a peace rally… A loud, angry, pro-war demonstrator entered our group and shouted at us, “You hypocrites! You chant ‘no blood for oil’ but how many of you drove cars to get here?” Truth comes from strange places.

Does our participation in North American economic structures give the military its reason for being? How long will it be before our government leaders again declare war to “protect our way of life?”

Perhaps the most authentic war tax resistance is to live below a taxable income. Doing so would require experimenting with alternative economic structures based on community, sharing, and conservation. If not, aren’t we living a lifestyle that at its very core demands the wars we say we oppose?

A list of peace “commitments” in that MCC supplement was very cagey around the subject of war tax resistance, hinting at it but in a deniable way:

We will strive to show by our lives that war is an unacceptable way to solve human conflict. This calls us to refuse to support war, or to participate in military service. When war or war preparations lead to the conscription of ourselves, our money, or our property, we will seek alternative ways to serve humanity and our countries in the spirit of Christ. We support ministries of conciliation which search for peaceful resolution of conflicts. Recognizing the subtle ways in which our loyalties and resources can be conscripted in modern industrial states, we will strive to continually examine our complicity in systems which treat others as enemies.


This is the fortieth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we finish off the mid-1990s.

The Mennonite

An editorial tribute to Jerry Keiper, in the edition mentioned his work in developing the influential math software Mathematica

He established the Michael and Margarethe Sattler Foundation to distribute his royalties from Mathematica to people in need. He thus kept his income below the taxable level in order not to contribute tax money to the military.

The Mathematica Journal has more details about this:

Following his deeply-held personal and religious beliefs, Keiper lived in a very simple manner. He wore simple clothes, ate simple food, and used a bicycle as his primary means of transportation. He also felt that to be consistent in not supporting the military, he should avoid paying taxes to the government. For a while, this meant that he would accept almost no salary. But in the end he worked out a scheme for donating all but a small percentage of his salary to charity. In addition, Keiper set up a foundation, which he named the Michael and Margarethe Sattler Foundation, after two early Mennonite martyrs. As part of Keiper’s compensation, Wolfram Research then made donations to this foundation. The foundation solicited proposals, and in turn supported various colleges, giving them both funds and copies of Mathematica.

Charles Hurst’s and Maria Smith’s letter to the IRS was reprinted in one issue. The letter announced that they were redirecting about 40% of their taxes “to groups or projects that bring healing for our world.”

A supplement designed for the triennial conference noted that through the Commission on Home Ministries, “[p]eace and justice resources have been sent to individuals and congregations on such subjects as military draft registration, alternatives to paying war taxes in the United States and Canada, and New Call to Peacemaking peace education resources.”

A profile of attorney Sharon Heath in the edition briefly mentioned that shortly after joining a Mennonite church “she decided to become a war tax resister by living below the taxable income level.”

An editorial by Gordon Houser in the edition urged that “In our daily affairs we must learn to stand against the idol called Bomb” and then, somewhat vaguely, said “We will want to ask ourselves how our tax dollars are being spent and how we should respond to that.”

An article by John K. Stoner in the same issue echoed this: “What does it mean for our souls that we have become willing to call down fire from heaven and have made the capacity to call down fire from heaven the centerpiece of our national security doctrine? What does this do to every person who consents to it, pays their taxes for it, and remains silent as generation after generation of nuclear missiles and weapons are developed?”

These sort of sidewise-glances at war taxes seemed to be becoming common. A report on the triennial conference, for example, noted in passing: “Meanwhile, violence occurs in our homes; people of color experience a qualified acceptance in our churches; our tax dollars continue to support the building of nuclear weapons.”

The triennial sessions also seemed to sidestep any official recognition of war tax resistance, replacing this with support for a Peace Tax Fund law:

GC delegates also passed a resolution calling one another to support the (U.S.) Peace Tax and the (Canadian) Peace Trust campaigns, which work to provide legal alternatives to paying war taxes. This was the third consecutive GC triennial session to affirm a peace-tax resolution.

A letter from Don Schrader appeared in the issue, in which he expanded on the theme of the hypocrisy of praying for peace while paying for war, noted his own choice of a life of voluntary simplicity, and concluded: “For 16 years I have paid no federal income tax, and I am not silent. I say, Not with my money, not with my silence, not in my name.”

The Council of Commissions met in . According to a report, the Commission on Home Ministries in its meeting “agreed that the Student Aid Fund for Non-Registrants should also apply to students who cannot get loans because they are war-tax resisters.”

In a editorial about baptism, Gordon Houser made a point of casting the original theological debate about infant baptism as in part a tax resistance issue:

Those early believers were called Anabaptists out of derision. At that time the state church in Europe baptized infants, which not only placed them on the church’s membership list but on the state’s tax rolls as well.

Refusing to baptize infants and baptizing adults was a political act at that time, one that threatened the sovereignty of the state government. It served as a form of tax refusal, since taxpayer lists came from church membership rolls. It also served as a protest against the state’s authority to conscript people to fight the Turks.

A letter to the editor from David E. Ortman, printed in the issue, explained how the resistance landscape had changed for telephone tax resisters in the aftermath of the breakup of the telephone service provider monopoly. It mentioned two phone companies that had created official ways for resisters to have the federal excise tax removed from their phone bills. The letter ended: “Now, if church organizations only had as much courage or political muscle as phone companies to avoid being tax collectors.”

The edition gave an update on the case of war tax resisters Elizabeth Gravalos and Art Harvey, whose home and farm had been seized and auctioned off by the IRS.

In the edition, Titus Peachey reported on “[a]n informal survey of 17 Mennonite and Brethren in Christ institutions in North America [that] has found that few have written policies related to war taxes.”

But some do honor requests from employees not to withhold all of their federal income taxes or the portion which would otherwise go for military-related expenditures. Others have policies opposing Internal Revenue Service levies of accounts of war tax resisters.

Most institutions surveyed had not fielded such requests within .

The General Conference Mennonite Church has had a tax-withholding policy in place and has implemented it several times. The Mennonite Church General Board agreed in to “honor the request of an employee who for conscience’ sake requests that the military portion of his or her federal income tax not be withheld.”

Mennonite Mutual Aid approved a policy asking the Internal Revenue Service to lift levies related to war taxes. “To the extent legally possible, MMA supports its members who are protesting the payment of war taxes by initially requesting that IRS collection attempts or levies on MMA-controlled assets be lifted,” the policy states.

Pennsylvania Mennonite Federal Credit Union in adopted a similar position.

In a letter responding to an IRS levy on an employee’s wages, Mennonite Central Committee wrote: “We do not want to do anything as an organization that would be an offense to the conscience and beliefs of such individuals or that would suggest support for the world’s arms race… We would therefore respectfully request that the levy… be withdrawn.”

A classified ad appeared in the edition that read:

Attention war tax resisters: Now you can avoid war taxes without IRS harassment. For free information, send SASE to: Yoder’s Tax Information, 10630 Hiser’s Lane, Broadway, VA 22815.

The edition brought this note:

Given the Internal Revenue Service’s sullied reputation, this shouldn’t surprise us, although it probably should offend us: After years of trying to resolve the issue, Grace Montgomery, a Quaker war-tax resister from Stamford, Conn., is calling for an investigation after the IRS illegally cashed a photocopy of a check not even made out to the IRS.

According to the National Campaign for a Peace Tax Fund newsletter, Montgomery each year places the military portion of her federal income tax in a Quaker escrow account. The IRS then usually levies her bank account for the amount owed. But in , the IRS cashed a photocopy of Montgomery’s check to the escrow account. Her bank accepted it even though it was not genuine and was made out to “The Religious Society of Friends.”


This is the forty-second in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we hit the year 2000.

The Mennonite

The edition included an article by Susan Miller Balzer that started boldly by saying “Our tax money kills the enemies Christ asks us to love.”

She put in a plug for the Religious Freedom Peace Tax Fund bill, the latest in a series of peace tax fund legislation ideas, and then discussed her own resistance:

I first became a war tax resister when I connected paying the federal telephone tax with paying for the Vietnam War. Unlike my male peers, I didn’t need to fear being physically drafted to fight. However, by voluntarily paying taxes designated for war, I risked complicity with the military.

When I ask people if their conscientious objection extends to paying for war, I hear a variety of answers, all based on fear: “I can’t control what the government does with my tax money. If I resist, the government will just come and get my money anyway. It will get even more, if I have to pay penalties and interest. Besides, it’s illegal to not pay my share of taxes. And I don’t want to go to jail.”

Others say, “What difference can I make? It’s too much of a hassle. I don’t want to face an audit. I [or my institution or business] may suffer if donors or customers see us as radicals.” And the clincher: “We don’t want to do something controversial that might affect our work for peace.”

Karen Marysdaughter, former director of the National War Tax Resistance Coordinating Committee (NWTRCC), asks, “Which do you fear most — what will happen to you if you refuse to pay war taxes, or the effect that paying for war has on people who are dying?”

NWTRCC publishes information helpful to anyone counting the costs of war tax resistance. And NWTRCC members encourage and support each other at biennial meetings. Our church, which values community and nonconformity to the world, can learn much from NWTRCC.

A unique opportunity to do just that happens . For the first time, an international conference on war tax issues will be held in the United States. Mennonite participation with the people and issues at this conference could set the pace for our peace witness in the 21st century…

A concerted decision to practice conscientious objection to military taxation will greatly advance our mission to bring Christ’s healing and hope to the world.

This was accompanied by an info-box with details about the upcoming conference.

John K. and Janet Stoner shared their letter to the IRS in the issue in which they announced their withholding of a token $10 from their taxes “as a witness to God’s call to preserve human life and not to kill.” They followed this with talk about the Nuremberg trials and the necessity of disobedience that strikes me as broadly true, but so bold in its implications that a $10 token act of resistance looks kind of pathetic next to it. Be that as it may…

An article on the Zacchaeus-the-tax-collector episode in the gospel according to Luke by Marlin Jeschke, from the edition, stood out to me because of the matter-of-fact way the article asserts that “Jesus’ overall position concerning the Roman occupation” included “rejecting tax resistance.”

The same issue brought the news that the U.S. Supreme Court had thrown out three cases brought by Quaker war tax resisters trying to get conscientious objection to military taxation ruled a Constitutional right.

Editor J. Lorne Peachey penned a middle-of-the-road some say this but others say that editorial that touched on war tax resistance, insisting that “We must… become more intentional in our actions,” but never quite intending anything specific himself beyond “supporting each other in ways we believe the Spirit is leading us.”

Larry Leaman-Miller penned a letter to the editor that appeared in the issue that (for effect?) presented the taxpayer complicity dilemma as something new that Mennonites ought to consider and try to come up with some sort of solution for:

Passive payment

Colombian Mennonite leader Ricardo Esquivia, as quoted in the issue, said bluntly to American Christians, “Through your tax dollars you are supporting war” (“Colombian Leader Challenges Churches”). He was referring to the recently approved $1.3 billion of U.S. aid to Colombia, most of it earmarked for the Colombian military.

Esquivia’s comment raises anew questions about our Mennonite peace witness. In preparation for a recent presentation on nonviolence, I discovered that the United States spends roughly three times as much annually on its military budget as Russia, China, Iraq, Iran, North Korea, Libya and Syria combined — the countries usually pointed to as our greatest potential enemies. Forty-seven percent of our federal budget in will go to military needs. We are spending almost as much defending the nation as we are on the nation we are defending. Actually, this kind of spending has little to do with defending and perhaps everything to do with political, corporate and military attempts to dominate key areas of the world.

And all this occurs without any of us having to face a draft and the specter of personal involvement. In this age of high-tech weapons, our bodies are no longer needed; now it’s our dollars. I struggle to know how our peace theology speaks to this changed situation.

I wonder if people in the future will ask, “How could they have paid so passively?” Ricardo Esquivia has seen firsthand in Colombia the violent results of some of our payments. I think we need to ponder his words seriously.

If Larry had kept his subscription active for a few months, he could have read Stanley Bohn’s “Answers to questions about not paying war taxes”, which appeared in the edition. Some of their FAQ:

Could we have chosen alternatives that are legal? Could we give more to charity, making less tax obligation? Could we instead do educational witnessing by handing out charts at the post office on April 15 showing that almost half the national budget goes for past and present military programs? Could we write legislators who make tax laws rather than to the IRS, which merely implements them? Yes. We have also done those kinds of witnessing.

What were the consequences of diverting part of our income tax payments to war relief and prevention agencies? Courteous ignoring.

After several months the IRS may send a letter ignoring what we said but helpfully suggesting that we can ease the financial strain by paying in installments. We explain again that poverty is not the problem but that we are trying to live as Christians. Months later a reply tells us that if we pay by a certain date we can avoid more interest and penalty charges. The correspondence continues with us sharing our deepest convictions and IRS sending polite computer-generated notifications.

Finally, notification comes that the money owed will be taken from our bank account. We are not surprised, since this is what has happened for more than 20 years.

Financially, the cost has been affordable. When penalties and interest are added, we usually are charged about 20 percent more than what we diverted to peace and relief groups. We accept this as a cost of witnessing and are glad we can still afford to do it.

In earlier years, IRS correspondence contained warnings of unspecified severe penalties, but now this happens less often. When IRS letters listed 800 numbers for further contact, we called, and staff listened politely. Once we were allowed an interview. Contacts were courteous — once with opposing arguments and once with sympathy — but usually patient listening by people dealing with problem taxpayers.

Is this a worthwhile, valuable witness to the Jesus way? We believe it is. People from other countries suffering from U.S. policies are encouraged when they hear there is this kind of Christianity in the United States. Maybe our witness reduces resistance to Christian missionaries who are identified with U.S. self-interest and militarism.

Paradoxically, these people also admire a government that allows this kind of dissent, which is not permitted in their countries.

Tax diversion can be done for another reason: It carries out the spirit of Jeremiah’s call to the exiles, to “seek the welfare of the city where I have sent you into exile, and pray to the Lord on its behalf, for in its welfare you will find your welfare” (Jeremiah 29:7). If we care about our nation’s addiction to violent, self-destructive solutions, we need to find a way to seek its welfare. Tax diversion can be a way of intervening, refusing to be co-dependent for the addict.

Christians who find themselves living in a superpower have a special responsibility. Though this responsibility of ours seems an impossible task, God has ways to heal the addicted. When people have stopped being co-dependents and no longer support the habit, addicts have been helped to recover.


This is the forty-fifth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we finish off the first decade of the new millennium.

The Mennonite

What belongs to God and what to Caesar? It’s a riddle that has to be puzzled over again and again by Mennonites in the context of war tax resistance. In the edition, Titus Peachey took a swing at the pitch: Given all that belongs to God, he asked, “can we who follow Jesus willingly give our tax dollars for war and killing?”

In the edition, Scott Key answered Everett J. Thomas’s editorial statement — “There seems to be nothing we can do but write letters and pray that [the war in Iraq] will stop.” — with some more practical ideas, including boycotts of and divestment from military contractors, and war tax resistance.

Susan Miller Balzer wrote in to applaud and supplement this:

Scott Key… lists some important ways to work against war and for peace. In mentioning war tax resistance, he expresses a common misconception that employees cannot prevent their employers from withholding federal taxes from their paychecks.

However, it is possible to limit or stop withholding by increasing withholding allowances on the W-4 Form (or legally writing “Exempt” on the form if you did not owe federal income taxes last year and do not expect to owe in the coming year). See the National War Tax Resistance Coordinating Committee’s “practical” publications on the Web site nwtrcc.org on controlling federal tax withholding and on low income or simple living for helpful information on ways to keep from paying for war. On the same Web site, click on the War Tax Boycott, Withhold from War/Pay for Peace to find ways to participate in this national effort to defund war.

The “draft” of federal tax money to pay for present, past and future wars is a fundamental issue that our church should address as it works to replace suffering, destruction and injustice with healing and hope. The military draft affected only young men. The current “economic draft” affects young men and women who enter the military to try to get out of poverty. The draft of tax money affects people of all ages as long as they have a taxable income.

If everyone in just one congregation refused to pay for war and redirected their refused taxes to an underfunded social service, imagine the opportunities for witness and change that could occur.

Don Kaufman was back in the letters to the editor column:

If enough of us withhold from war and pay for peace, we can stop the harm. War-tax resistance is not a passive or unethical tax avoidance but an act of conscience that everyone can do. The cross of Jesus as nonviolence and compassion is our model for hope and change.

Individuals shoulder great responsibility for warfare and for peace. At times the most effective way to take responsibility is refusal to collaborate, as Franz Jaggerstatter did in Hitler’s Austria in . How can we take a stand against a government that leads its citizens into committing murder? The task is to be reform-minded, to live in an ethical way, and progressively to make unthinkable the coercion of conscience by the majority who put their faith in military or violent solutions.

Like Jeremiah, let us unmask the illusions of power by being servants of hope among the vulnerable and wounded.

Stanley Bohn encouraged people to engage in at least a small symbolic act of war tax redirection, in the edition, claiming important benefits from the gesture that go beyond its likely practical results:

Will this action make Congress and the Bush administration change their funding priorities? Unlikely, even if millions took part in this effort. After all, war fuels our economy, is useful in getting national unity and political support, and it focuses on the evil of others, allowing us to raise our self-esteem. As Chris Hedges wrote in his book War Is a Force That Gives Us Meaning, war provides us with purpose and a civil religion.

What happens to us: For some Christians, the motive for participating in tax redirection may start as a protest against refugee making, the slaughter of people as collateral damage, torture of prisoners, creating mentally damaged veterans, ballooning war debt, ruined international relations, and other disastrous consequences. But when we take a stand for our Christian convictions, something else may happen.

We gain an understanding of Jesus’ way of being lumped with criminals when choosing the community-building, caring, enemy-loving life at the heart of the universe. We realize that Jesus did not live or teach a religion guided by what is respectable, safe, stress-free, or that waits for a consensus. Jesus calls us to a life that is unpredictable and vulnerable.

Tax redirection is not a criterion of who is a “real Christian” but is more accepting life as a gift, being what we are here for, living what we see in Jesus’ life, death and resurrection. When the IRS makes us pay a small percentage more than our lawful tax, we can experience what we believe is more important than money, and the hold money has on us is reduced.

Living this kind of trust in the Jesus way helps keep serious Christians from attempting to be pure and withdraw from life’s realities. It keeps us engaged in current issues and with those proposing different goals. We are engaged, however, in the kind of peace Christians should expect when choosing an alternative way to conquer evil.

The risk of taking a stand regardless of consequences brings an unexpected peace. It is not a peace that makes us feel protected, free of fears, or satisfied with ourselves. It is a peace from knowing one is on a venture of trusting in the universe-guiding reality we see in Christ. It is an empowering peace given us when we offer ourselves to the one who gave us this life, trusting God for the outcome. It is an empowerment that keeps us open rather than defensive and having to shut out the desperate cries of others. It is an alternative to a consumer-oriented Christianity that brings an unintended transformation that makes us vulnerable and powerful at the same time.

Possibilities after April 15: There is no telling if or how God might use the April 15 tax-redirection event. Consequences may occur that we never thought of, including what powers or gifts might be released in ourselves.

We should not expect the government to inform us how many participated. The media may not be free to report it, even if it knew. If the amount we withheld and diverted is seen by the IRS as worth taking action against us, we will likely receive threatening letters and finally have those funds confiscated along with a penalty.

Yet significant tax redirection can mean some humanitarian agencies will get more financial support, and starving people will be fed. Maybe some legislators will hear the conscience dilemma of many taxpayers and join other co-sponsors of HR 1921, the Freedom of Religion Peace Tax Fund, which would make legal the redirection of taxes by conscientious objectors to war. And maybe a few thousand redirectors will discover we are less bound by the expectations of others and are freer than we thought we could be.

Most important, we may learn that choosing risky ways of living for others, even civil disobedience, can bring spiritual healing. We won’t defund the war, but we can be more confident of the Power that overcomes our fears and by God’s grace enables us to be the humans God intended us to be.

One such redirection idea was announced in the edition: “Turning toward peace.” This Mennonite Central Committee (U.S.) initiative allowed Americans to “redirect[] war tax dollars to help children in Afghanistan through MCC’s Global Family education sponsorship program.” Titus Peachey, director of peace education for MCC (U.S.) was quoted:

According to Peachey, most who have chosen to withhold believe, “If we cannot conscientiously participate in war with our bodies, we cannot pay for it either. We need to give our money to causes that build up rather than destroy the presence of God in each person,” he says.

Most inform their governments of their actions. “Given the presence of Western military action in Afghanistan today, the opportunity to contribute to peacemaking there is timely,” says Peachey. “Equally important is the way in which withholding war taxes challenges our own systemic militarism.”

The “Turning toward peace” initiative was still in operation at least as late as .

A joint letter from Susan Balzer, Deb & Wes Bergen, Anita & Stan Bohn, Ron Faust, Don Kaufman, H.A. Penner, Steve Ratzlaff, Mary Swartley, Willard Swartley, and Dan Leatherman appeared in the edition. They were responding to an editorial that suggested the Mennonite Church had surrendered as a peace church and had come to be “at peace with war.”

There is a traditional, positive witness opportunity for conscientious objectors to war of all ages. It may seem scary, but many find it almost routine. It involves redirection of income-tax assessments used for killing and refugee-making to ministries meeting human need.…

Our descendants and overseas Christians will wonder how Christians in a superpower, with over 700 military bases around the world, fighting two wars and considering a third with Iran, supporting covert wars in places such as Colombia and Israel, could be so at peace with war.

“The church should consist of communities of loving defiance. Instead, it consists largely of comfortable clubs of conformity,” writes Ron Sider in Rich Christians in an Age of Hunger. If we teach it is wrong, why do we support it financially?

Shame is the negative motivation. The positive is that Jesus promised his spirit of truth would abide in us and enable us to live differently from the world’s ways. If we love him, we are empowered to keep his commandments (John 14:15–17).

War tax redirection is “alternative service” for dollars we earn, service that provides hope and new possibilities for suffering people instead of endless war.

The issue covered John Stoner’s “$10.40 for Peace” campaign. This was another attempt to get timid people to take baby steps into war tax resistance by resisting a small, token amount of their taxes. The campaign is still going on today but has yet to catch fire.

The article seemed to me to exaggerate the scariness of such resistance even as it tried to assuage the fears of potential resisters. Excerpts:

Stoner says the group hears some concern from individuals about the possible penalties and “heavy hand of the IRS coming down.”

Stoner’s response is threefold. First, “As disciples of Jesus, we shouldn’t have so much fear,” he says. Second, the past experiences of individuals who have withheld taxes for similar reasons have been minimal. Third, the tax withholder can decide later to pay the full amount.

“The most important thing is to make that statement that calls for democratic conversation about how federal money is spent,” Stoner said.

Others say this movement should take more risks and that U.S. war spending remains too large. However, if enough people join, the risks and penalties would increase, Stoner said.

The article noted that Shane Claiborne had signed on as an endorser and would be speaking at an upcoming public meeting on the campaign.


This is the nineteenth 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

The Mennonite Church Peace Section (U.S.) met on . I found this cryptically-worded note in a Gospel Herald report about the meeting:

The arms race and war tax questions remains a vital one. Its focus seems to be shifting from tax withholding to the issue of civil disobedience for conscience and God’s sake.

The issue reported on war tax resistance ferment in the General Conference Mennonite Church (a cousin to Gospel Herald’s own Mennonite Church):

A Christian’s response to civil authority will be given concentrated emphasis by the General Conference Mennonite Church during . The study is an outcome of a resolution at the triennial conference in Bluffton, Ohio, . That resolution called for a thorough study of civil disobedience leading to a special conference , which is intended to state an official position of the General Conference with respect to that portion of income taxes which are used for funding military expenditures, and in general, to research the whole question of obedience-disobedience to civil authority.

Responsibility for the study has been given to the peace and social concerns committee of the Commission on Home Ministries. They, however, requested that a special obedience-civil disobedience committee be formed to give general direction and leadership.

To date three major aspects of the study have been planned — an attitudinal survey, an invitational consultation in , and a study guide to be ready by the fall quarter.

Included in the survey are 28 questions chosen to provide an inventory of congregational attitudes toward the authority of the church and of the state. It will also indicate attitudes to particular issues such as abortion, capital punishment, and payment of taxes for military purposes. A copy of the questionnaire will be sent to every congregation. If the congregation decides to use the survey it will be duplicated locally to save on costs. After the conference the same questionnaire will again be used to determine whether the churchwide discussion on obedience-civil disobedience has generated any changes in attitudes.

A second major happening is scheduled for at Mennonite Biblical Seminary, Elkhart, Ind. An invitational consultation will bring together about 30 participants, including persons not committed to civil disobedience. The gathering will include administrative personnel from the General Conference, lawyers, biblical scholars, as well as representatives from Mennonite General Committee and the Mennonite Church.

It is expected that the study guide will evolve from the proceedings of the consultation. Five of the 13 lessons in the guide will focus on peacemaking in a technological society. What sort of peacemaking should Mennonites be about in an age of nuclear warfare and worldwide arms shipments? The remaining eight lessons will center in the meaning of civil disobedience. Was it practiced in the Bible? Is nonpayment of taxes a case in point?

The study process will culminate in the special midtriennium conference scheduled for . That gathering will be an official decision-making conference to which congregational delegates will come. At that point a decision on the meaning and practice of civil disobedience will be made.

There was a followup in the issue. From the coverage, I get the impression that the Mennonite Church was playing spectator and taking a wait-and-see attitude:

War taxes a key issue at GC meetings

If debate among members of the General Board of the General Conference Mennonite Church is the litmus test of what it means to be a discerning church, then the denomination is pointed toward an exciting future. The two issues, war taxes and fundraising, were the preeminent concerns during meetings in Newton, Kan., .

Although thorough reports were heard by the 16-member board on all aspects of programming — overseas mission, education, home ministries — and dozens of decisions were made, the two keynote issues were civil disobedience and how to communicate the need for increased giving.

During the first session on , Board members locked onto the planning for the midtriennium conference on war taxes and civil responsibility. Uneasiness about the process erupted quickly. The structure of the invitational consultation on the issue was strongly faulted, as was the conference itself.

Board member Ken Bauman, pastor of First Mennonite Church in Berne, Ind., galvanized his colleagues with his allegations. “The consultation is not structured for dialogue — it is monologue. The way it has been set up upsets me deeply.” Later he declared that the Commission on Home Ministries should not serve as the launching pad for the study and the planning leading to the conference in . “Why ask CHM? The image of CHM is stacked. It should be the responsibility of the General Board.”

His assessment was the beginning of a fruitful debate which occupied several more sessions of the General Board, one session of CHM, hallway discussions, and coffee confabs.

The debate crystallized about several key questions. What is wrong with the study process initiated by the obedience-civil disobedience committee of CHM? Is the issue of war taxes so divisive that a schism in the General Conference is inevitable? Is the delegate conference viable?

By , perhaps symbolically, the hard-hitting process of charge and counter-charge had evolved into understanding and affirmation of the original plans. On paper little had changed, but in the minds of those who spoke for the “unheard” — the “conservatives,” the “common person,” and the Canadians — there was a restoration of confidence in the process. Tenseness was dissipated.

The consultation will meet at Mennonite Biblical Seminary, Elkhart, Ind. About 25 persons are invited. These include theologians and biblical scholars, attorneys, administrative staff of the General Conference, several MCC staff, and representatives from the Mennonite Church and the Mennonite Brethren Church. The proceedings of the consultation are to serve as the basis for a study guide on civil disobedience.

Mennonite pastor Wally Fahrer spoke at a New Call to Peacemaking meeting in :

Asked about his personal goals for the peacemaking initiative, the pastor listed: 1) a more radical community in all three denominations that will break down barriers in talking about peace with other Christians and non-Christians, 2) a radical change in our attitudes toward material things, and 3) a unified position on the problem of war taxes.

Fahrer has recently finished work on a four-unit war tax Bible study guide. He anticipates its publication by Ohio and Eastern Conference.

The Lancaster Conference had its own war tax study guides in the works, as shown in these excerpts from the and issues:

Mennonites and War Taxes is a 28-page booklet by Walter Klaassen which traces the history of the war tax issue in Anabaptism and suggests how Mennonites might relate to that history. It was first published by the Lancaster Conference Mennonite Historical Society but is now published by the Commission on Education of the General Conference Mennonite Church. Copies of the booklet may be ordered from Faith and Life Press…

“Honoring God with My Tax Dollars” is an excellent little pamphlet that deals with some big questions. Produced in (and revised in ) by the Peace Committee of Lancaster Mennonite Conference, this piece was prepared as “a study guide to be used in congregational or group discussion settings.” A bibliography of related resources is included at the end. Available at no cost from Lancaster Mennonite Conference…

The U.S. Peace Section met again in . This time the Gospel Herald coverage was more coherent:

The world arms race, nuclear threat, and militarism were the backdrop for a discussion of war tax resistance. The Section reaffirmed its recommendation to Mennonite institutions “to study the conflict between Christian obligations and legal obligations in the collection of federal taxes, especially when employees request that war taxes not be withheld from their wages, and that institutions be encouraged to honor such requests.”

Some disappointment was expressed that, with a few exceptions, constituent conferences and congregations of MCC have not wrestled with the war tax question.

A cross-organizational consultation on how Christians ought to behave in relation to the governments they live under was held in :

Consultation on civil responsibility issues call for obedience

Five themes — the nuclear menace, taxes for military purposes, the lessons of biblical and Anabaptist history, faithfulness, and effective witness — dominated a consultation on civil responsibility in Elkhart, Ind., . In its sharpest focus the issue was how Mennonite institutions should respond to those employees who request that the military portion of their income taxes not be withheld by the employer. Under current law employers must deduct income tax from payrolls and remit the tax to the government.

Several Mennonite organizations are facing the issue. The General Conference is seeking the will of its 60,000 members in answering such a request from one of its employees, Cornelia Lehn. The consultation in Elkhart was one part of the discerning process leading to a delegate assembly, and a decision in .

Bible scholars, theologians, pastors, administrators, attorneys — twenty-nine persons in all — presented papers, exchanged insights, and probed the issue. Much of their analysis will be incorporated into a study guide to be published by .

A findings committee — Palmer Becker, Hugo Jantz, Elmer Neufeld, John Stoner, Larry Kehler — drafted a statement. After hours of discussion and subsequent changes the persons at the consultation agreed that the statement fairly represented their thinking.

Some excerpts from the statement are listed below:

  • “Our Christian obedience has to find new and creative responses to the proliferation of military weaponry and technology…
  • “Christians respect the governing authorities… which leads to a broad range of activities in support of the public good. Nevertheless, at times our call of prior obedience to God’s sovereignty leads us to disobey the claims of the state…
  • “We… have differing convictions about refusing to pay taxes for the military.
  • “Let us be open to the possibility that the Spirit of God may lead some of us in a direction that is both prophetic and full of risks.
  • “We agree that a way should be sought which will facilitate the expression of the convictions of conference employees who request that their taxes not be withheld.
  • “We need to seek the counsel of and work with other Mennonite groups and denominations, particularly the Historic Peace Churches, in developing the most appropriate response to this issue.”

A follow-up was published in the issue:

War tax issue discussed at Elkhart

While delegates from nearly every government in the world met at the United Nations to debate whether they should continue the arms race, some 30 Mennonites representing North American conferences met at the Associated Mennonite Biblical Seminaries to debate whether they should continue to pay for it. Most Mennonite delegates likely knew something of the U.N. Special Session on Disarmament although probably none at the U.N. knew about the Mennonite meeting. The two groups had in common a deep concern about the crushing momentum of the arms race which places in jeopardy the very survival of the human race.

The Consultation on Civil Responsibility was initiated by the General Conference Mennonite Church with the support of the Mennonite Church and MCC Peace Section (U.S.) for discussion of paying taxes used for military purposes. Christians living in nations with nuclear weapons face a crisis of faith and morals. Such Christians live amidst wealth that is heavily generated and protected by military/economic systems whose focus is the perfecting of weapons for massive, indiscriminate global destruction. How can the church give a faithful and credible witness that its trust is not in these powers of death but in the life-giving power of Jesus Christ?

Mennonite Central Committee was represented at the consultation by four staff persons — William Snyder, Reg Toews, Urbane Peachey, and John Stoner. MCC’s interest in the war tax question grows out of (1) Peace Section’s assignment to explore issues related to the historic Mennonite and Brethren in Christ testimony of peace and nonresistance, (2) MCC’s administrative problem with war tax withholding, and (3) the relationship between the arms race and world hunger. Janet Reedy of Elkhart, Ind., attended in a dual role as a member of MCC Peace Section (U.S.) and as a representative from the Mennonite Church.

The issue came up again when the Mennonite Board of Congregational Ministries met :

The question of tax collection came up as a part of the report from Peace and Social Concerns secretary, Hubert Schwartzentruber. In increasing numbers, workers in church institutions have asked that their federal income taxes not be deducted from their paychecks so that they may refuse voluntary payment of the part of their taxes that goes for military purposes.

The Board reacted to this possibility with caution. For one thing, to fail to collect taxes is a federal offense. All persons responsible for such refusal are liable to prosecution, from the lowest to the highest in terms of responsibility. Also there was expressed a strong opinion in favor of positive instead of negative witness for peace, a position separated from civil disobedience on the one hand and civil religion on the other.

The question of tax withholding was designated for further study.

Wilmer Martin matter-of-factly put forward the traditional Christians-pay-their-taxes viewpoint in a meditation on patriotism:

We readily pay our taxes. In paying our taxes, we not only pay for the many services we receive from the government, but we also pay to help care for the needy among us and beyond our borders. In willingly paying our taxes, we still have the opportunity to be critical and communicate our concerns about how the money is being used such as in military spending. We remember it is through paying our taxes that good is promoted and evil restrained.

And in an interview with John Howard Yoder in the same issue, he complained that the church had been lagging on coming to a sensible consensus about war taxes:

Where is our Mennonite peace testimony in danger?
We are not any clearer than before on the old problems such as separatism, civil disobedience, and tax resistance. We have made no progress in fashioning creative responses to these issues. They are talked about but there is no united action.

War tax resisters in Japan were back in the news as well. Michio Ohno spoke at the Mennonite World Conference, Peace Interest Group, giving his talk a provocative title:

Micio [sic] Ohno of Japan spoke of his experiences as a war tax resister as he presented a paper, “A Form of Aggressive Peace Witness.”

A follow-up article gave more details:

Japanese pacifists witness aggressively

Over 80 Japanese citizens did not pay all or part of this year’s income taxes or asked for refunds, says Michio Ohno, Japanese minister who spoke on war tax resistance in Japan at the MCC-sponsored Peace Interest Group at Mennonite World Conference. Ohno is chairman of the Mennonite and Brethren in Christ Evangelical Cooperative Conference.

Ohno was introduced to pacifism while studying at the Mennonite Biblical Seminary in Elkhart, Ind., in . He was pastor of a church in Kyodan for six years and for the past year has taught English and led Bible studies in his home.

Ohno says he became involved with war tax resistance in when he owed the U.S. [sic] $4.40 in taxes. “I was troubled by the table on the back of the income tax form which stated that 6.5 percent of the tax money had been used for the military’s so-called “Self-Defense Forces” during the previous year.

“Shortly before, I had read in The Mennonite periodical about the World Peace Tax Fund Bill, a U.S. legislative measure, which if approved would allow conscientious objectors to rechannel their tax money to nonmilitary purposes. This idea impressed me because I knew that as a pacifist, I could not pay for war and war preparation.

“The next day I visited Gan Sakakibara, one of Japan’s leading Anabaptist scholars, to discuss this. I remembered his answer to a high school boy who had once asked him why Christians were not persecuted like the early Anabaptists had been.”

He answered, “That is because we are not true Christians. We are not good or bad. We are not the medicine or the poison. If we were, we would be persecuted.”

Ohno said he visited the tax office and explained why he could not pay the tax. “I told them I didn’t mind if they took my possessions.”

A group of people favoring conscientious objection to war taxes began meeting in Sakakibara s home.

When a civil lawyer sued the state for repayment of his tax money, believing that conscientious objection to war taxes was legal, he was invited to speak to the group. The lawyer’s visit resulted in the formation of Conscientious Objection to Military Tax (COMIT), a citizens’ group of 250 members including Mennonites, Quakers, Catholics, Buddhists, and nonbelievers. COMIT now holds summer study seminars and publishes “The Plowshare,” a bimonthly paper.

The 80 people who have not paid their taxes for this year have received notices demanding payment, but none has been arrested and no property has been seized. Additionally, 120,000 members of the General Conference of Trade Unions in Japan have asked for a tax refund to express their desire for peace.

“A huge olive tree grows up from a tiny pit,” he concluded. “We are sowing olive pits and tending seedlings. Someday there will be a stout olive tree, and one of the big branches, I hope, will be conscientious tax objection.”

The “New Call to Peacemaking” initiative was ramping up, with Mennonite participation:

War taxes peacemakers’ concern

During the last year, 26 regional New Call to Peacemaking meetings, involving more than 1,500 persons, took a new look at the teachings of their churches with special attention to violence, war, and peace.

The Wichita, Kan., group gave its encouragement to “individuals who feel called to resist the payment of the military portion of their federal taxes. The Wichita meeting also asked its churches and agencies to discontinue collecting taxes from its employees so that “they can have the option to follow their consciences in war tax resistance.”

When the national New Call to Peacemaking conference convenes in Green Lake, Wis., , it will be receiving requests from the regional meetings for a strong position on tax resistance proposals. It will also be asked to give guidance to individuals and church organizations on approaches to tax resistance.

The Green Lake Conference, which will be attended by some 300 members of the three sponsoring Peace Churches (Brethren, Friends, and Mennonites), will look at theological issues as well as matters of economic and social justice, including respect for human rights.

A follow-up appeared in the issue:

The New Call to Peacemaking conference is just around the corner. It is scheduled for at Green Lake, Wis. Invited to the meeting are 300 Brethren, Friends, and Mennonites. Leaders of the conference have called for effective steps toward international disarmament and support for the United Nations,” saying that “mutual trust and cooperation are the only bases for long-term national and international security.” Citizen action, refusal to pay war tax, and other measures will be considered as ways of undercutting war. The Green Lake meeting, according to Dale Brown, Brethren theologian who will open the conference, will issue a call to the peace churches and those who sympathize with their aims to take new risks.

Two films on television commercials and a slide/cassette set on war taxes have recently been added to MBCM Audiovisuals, the rental library of Mennonite Board of Congregational Ministries… “Conscience and War Taxes” is an excellent 20-minute color slide set/cassette presentation produced by the National Council for a World Peace Tax Fund. It traces the history of the U.S. income tax, gives information on the military budget, and examines some of the economic consequences of military spending. The World Peace Tax Fund is discussed as a legal alternative to paying for war which could provide more than two billion dollars for funding peaceful solutions to world problems and at the same time provide more jobs for peaceful pursuits than are currently provided by war-related industries. The “Conscience and War taxes” slide set, cassette tape, and a resource packet can be obtained from MBCM Audiovisuals…

Later, the magazine gave a report of how the “New Call to Peacemaking” conference went:

“New Call to Peacemaking generated 26 regional meetings in 16 different areas of the U.S. during ,” reported Maynard Shelly to the conference in a summary paper, “A Declaration of Peace.” The records showed that more than 1,500 people were involved in those meetings and they generated 170 pages of reports, statements, and resolutions.

When asked what he expected to come out of this conference, before the sessions began, Peter Ediger, of Arvada, Colo., said, “Words, plenty of words.”

A number of delegates, for instance, were calling for “dramatic action,” whatever that might have been. As it turned out, because of the task orientation of the conference, the “action” was a statement agreed upon by the assembled, which covered the waterfront, but probably pleased only a few.

One of the central themes which stirred the most emotions turned out to be war-tax resistance. This was an issue the Mennonites felt strongly about. Those presenting the issue wished for action that would have given them a context for action. As in the case of the “dramatic action,” so much desired by some, this desire was also frustrated.

A follow-up asked “Which way for the ‘New Call’?”:

Organizers and conference leaders had projected the Green Lake meetings to be a working conference. The meetings were set up to assure some kind of action and/or product. Finally, after much careful shifting on the part of the findings committee, and public discussions that were sometimes hotter than illuminating, the conferees agreed to approve a revised statement of the findings committee. This heavy emphasis on task fulfillment almost restricted the creative work of the conference too much, according to some observers. But, of course, the conferees had been informed of the nature of the conference beforehand.

The findings statement was accepted by most participants, yet could count on ownership by few. Besides the document, inspiration, fellowship, and sharing that went on, there was little to show for everyone’s efforts. Nevertheless, “We see this not as the end of our journey but as the beginning stage of a continuing pilgrimage,” read the statement.

A world alternative to taxes for the military was endorsed and encouraged. And while the “children of the sixties” worried about war taxes, the younger set was most concerned about conscription, which seems to be looming over the horizon.

A article mentioned a “24-hour prayer vigil at the IRS building to protest taxes for military purposes. Leaflets distributed by those present stated, ‘It is time to cease paying for war while praying for peace.’ ” Protesters met with IRS officials to discuss their concerns.

In a midbiennium report on the Mennonite Publishing House () I found this quote:

“We’re releasing a new focal pamphlet in titled The Tax Dilemma: Praying for Peace and Paying for War. Peace is central to our theology, not an option added on.”

The issue gave a preview of the upcoming General Conference Mennonite Church midtriennium meeting which they had convened especially to hash out the war tax withholding issue:

Controversial issue stirs sister denomination, civil responsibility

The program for the midtriennium conference of the General Conference Mennonite Church (GCMC) has been finalized.

As an official meeting of the denomination delegates will discuss the nature of a Christian’s civil responsibility, particularly the question of a Christian peace position in a militaristic society. For some participants the question is whether the withholding of payment of the military portion of their income taxes is justified. If so, then several employees of the GCMC would like the denomination to stop remitting the military portion of their taxes to the Internal Revenue Service (IRS).

For , the issue will be debated in the Leamington Hotel in Minneapolis, Minn. If the conference delegates decide that nonpayment of military taxes is justified the decision is binding on the administrators of the GCMC.

Impetus for such an assembly began in when GCMC employee Cornelia Lehn requested the General Conference business office not to remit the military tax portion of her paycheck to the IRS. Prior to , the issue of “war taxes” had been discussed, and as early as , delegates at the triennial sessions in Fresno, Calif., passed a statement protesting the use of tax monies for war purposes. The delegates also said, “We stand by those who feel called to resist the payment of that portion of taxes being used for military purposes.” However, the General Board of the GCMC did not think that directive from the delegates authorized them to stop remitting Lehn’s military taxes. Her request was refused.

Three years later, St. Catharines, Ontario, was the location for the next conference. There delegates called for education regarding militarism, reaffirmed the statement, and agreed that serious work be done on the possibility of allowing GCMC employees to follow their consciences on payment or nonpayment of military taxes.

Educational materials have included the periodical God and Caesar and two study guides. The Rule of the Sword and The Rule of the Lamb. In addition to these efforts two major consultations were convened in and in . At these consultations scholarly papers were presented on militarism, biblical considerations for payment or nonpayment of military taxes, and Anabaptist history and theology related to war tax concerns.

Despite the protracted input, the General Board could not reach a consensus on the issue. Consequently the problem was brought to delegates at the triennial conference in Bluffton, Ohio. At this juncture the delegate body committed itself to serious congregational study of civil disobedience and war tax resistance during . The delegates also decided to discuss the issue in detail at a midtriennium conference in .

In an effort to implement the Bluffton resolution an eight-member civil responsibility committee was formed. Several actions were taken by it to encourage serious study. an attitude survey on church and government was conducted. Approximately 2,500 responses were received, including 463 from a select sampling in 31 churches. A scholarly consultation was held in . One of the key ideas which came out of this consultation was whether those who feel strongly about not paying military taxes should be encouraged to form a separate corporation within the General Conference. To assist churches in their study of the issue two study guides were published. The Rule of the Sword deals primarily with facts and concerns related to militarism. The Rule of the Lamb centers in the sovereignty of God and biblical texts on taxes and civil authority.

Each of the more than 300 congregations in the GCMC is being encouraged to prepare a statement to bring to the conference. It is evident from the sale of the study guides that a minority of congregations are actually making an effort to study the issue, although all congregations have received sample copies of the guides. Many Canadian churches feel the issue is strictly an American problem, and there is a considerable diversity of conviction and thought among American congregations. Some congregations do not intend to send delegates.

What this means for the Minneapolis conference is difficult to assess, except for one feature. There will be a lot of stirring debate. After of searching will there be some resolution of the withholding question? No one is predicting the outcome.

D.R. Yoder was getting fed up with all of this, and wrote an article to decry the war tax resistance “propaganda” he was reading in Gospel Herald ():

Exposition, not news.

My job is managing public communications for a large organization. In simple terms, I’m a propagandist — one who, according to my dictionary, spreads ideas, facts, or allegations deliberately to further a cause.

Interestingly, the root of this widely misunderstood word is in a division of the Catholic Church established to propagate the faith, i.e., to ensure that the church membership continue to be convinced of the church’s teachings and that others might become so convinced. Church-owned periodicals, such as this one, can thus rightly (and proudly) be said to be propagandistic.

As a propagandist, I am writing to point out some of the things I see in the current reporting by the Mennonite press of the war-tax-resistance movement. Not surprisingly, the reason I am writing is because I do not agree that resistance, nonviolent coercion or force, etc., are highly ethical strategies for Christians or that, specifically, war-tax resistance is an effective tactic in achieving peace.

Please understand that, while I personally think that war-tax resistance is getting considerably more than equitable coverage in the Mennonite press, that is not my point of concern. Rather, it is the aspects of that coverage that I believe Mennonites should question. These are:

First, source. The articles seem overwhelmingly to originate in the several information offices of Mennonite boards and agencies. Like me, the authors are propagandists who, it can be assumed, for whatever reasons, are producing releases representing their own biases or those of the persons employing them.

Second, style. The articles on tax resistance are written as news stories, not as expository pieces which are the common vehicle for the expression of both majority and minority opinions in the Mennonite press.

The last concern, and closely related to the second, is perspective. By adopting the news-reporting style, the tax-resisting position is presented as a given, accepted method of Christian witness. This style boldly assumes that not paying one’s taxes is widely held among Mennonites as Christ’s way, as well as that tax resistance is a rational means of bringing peace to the world.

Am I suggesting that Mennonite papers quit giving space to the tax-resistance movement? Definitely not. Nor, even that such coverage be necessarily reduced. For, despite my personal feelings, I am interested in the faith of my brothers and sisters who feel Christ is calling them to resist taxation.

Rather, I’m suggesting that coverage continue, but in the form of exposition, advocacy, and response; that brothers and sisters who are tax resisters be invited, even urged, to present the scriptural and other bases of their convictions and actions. And the same goes for other practitioners of nonviolent direct action: marching, sitting-in, disruption.

While the rest of us are waiting for these articles to emerge, brother editor, I would not want to be guilty of demanding that this or any other subject be suppressed. But, I know at least a few of us wonder sometimes if demonstrations and acts of resistance are really the most newsworthy events going on in the Mennonite subdivision of Christ’s kingdom.

In the U.S. Peace Section met, and considered adding a full-time volunteer staff person to work on promoting World Peace Tax Fund legislation.

Hubert Schwartzentruber with a commentary in which he wrote:

It is no secret that our nuclear capabilities have brought the whole world to the brink of suicide and murder. Yet only a few people are blowing the trumpets of warning. There is still strong resistance by most Christians even to think of becoming war tax resisters. There seems to be little urgency to adopt a lifestyle which would model peace for all the peoples of the earth. The courage to confront the principalities and powers seems to be lacking.

Was it true that the growing war tax resistance movement in the Mennonite Church was beginning to lose its momentum?


This is the twentieth 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

In , the Mennonite Church had the luxury of being by-standers as the General Conference Mennonite Church wrestled with the war tax issue, and in particular about whether to continue to withhold income taxes from the salaries of their employees who were conscientious objectors to military taxation (the Mennonite Church would get its own chance to wrestle with these issues a bit later on), at a special mid-triennium conference on the issue. Meanwhile, disgruntled conservative Mennonites met at the Smoketown Consultation, Peace Tax Fund advocates ramped up their campaign, and the New Call to Peacemaking pushed the Peace Churches to step up their game.

As a result, there was a plethora of war tax resistance-related content in Gospel Herald that year.

The issue of Gospel Herald quoted Don Kaufman on the war tax problem:

“The federal income tax is the chief link connecting each individual’s daily labor with the tremendous buildup for war,” Donald D. Kaufman observes in his new book, The Tax Dilemma: Praying for Peace, Paying for War (Herald Press: ). “Preoccupied as some citizens are with paying too much tax, I suggest that the crucial issue has to do with the purpose for which tax monies are used,” Kaufman maintains. “While a young person can be exempted from personally serving in the Armed Forces, no one is easily exempted from making contributions to the military leviathan.” In his book, Kaufman considers issue of the two kingdoms. After a brief examination of the biblical background, he traces the history of conscientious objection to war taxes. He discusses a dozen viable options which concerned Christians can use “to register our faithfulness to Jesus Christ as Lord and our opposition to corporate war making by the state within which we live.”

“The Bulletin of the Mennonite Biblical Seminaries” which was included as a supplement, announced that Henry Poettcker would be the new president of Mennonite Biblical Seminary:

[W]hat words can we say to our brother in his new responsibilities? Lawrence Burkholder in the consultation on taxes and war initiated an intriguing discussion on the manager (or the administrator) and the prophet and corporate responsibility. He observed that with only a few incidental references, "the Bible is almost solidly against those who assumed responsibility for institutional life" (a distressing word for a biblical scholar on his inauguration).

At the meeting of the Mennonite Board of Missions, it became clear that Mennonite Church agencies would also have to deal with the tax withholding question that was roiling the General Conference Mennonite Church:

Ray Horst reported that two staff members have said they would want to consider a personal response on war taxes should Mennonite Board of Missions seek alternatives to such withholdings. The directors acted to continue discussions with other Mennonite groups and Mennonite Church agencies on the war tax question.

In the issue, Carl Kreider offered simple living and charitable giving as war tax resistance techniques:

How to save taxes.

There has been much discussion about the appropriateness of paying for war as we pray for peace. Some have sought ways in which they can refuse to pay federal income taxes and thus give a concrete witness against the militarism which plagues the U.S. and many other countries of the world — even, alas, poor countries.

The focus on income taxes may obscure the fact that there are many other federal taxes which are also used to support the national defense establishment. In fact, in the personal income tax provided only about one half of the non-trust fund U.S. federal revenue. The other half came from a variety of sources such as the corporation income tax, excise taxes (on many items such as telephone service, air travel, automobile tires, gasoline, and especially alcohol and tobacco), estate and gift taxes, and customs duties.

Can we avoid paying these taxes? Not completely, but we can reduce the amount we pay by the simple device of not buying at all the things which are harmful and by reducing our expenditures for all other items by holding down our standard of living. The United States tax law is very generous in allowing deductions for making contributions to churches and charitable institutions. (The Canadian law is less generous.) Up to 50 percent of income may be deducted.

These charitable gifts will first of all reduce sharply the amount of federal income tax we pay — in some cases even avoiding the tax completely. But in the second place, since the gift to charity will reduce our remaining disposable income we will have reduced our standard of living and thus will have to pay less of the hidden taxes which also support the defense establishment. The corporation income tax, for example, is one third the size of the personal income tax.

Although the check to pay the corporation income tax is sent to the government by the corporation, rest assured the corporation will, if they possibly can, pass on the tax to the consumer in the form of higher prices for the things the corporation sells. If we don’t buy the product, we aren’t paying this tax.

Reducing our standard of living as a means of avoiding federal taxes has an important additional benefit. It is a powerful witness that we are disturbed by the disparities in wealth and income throughout the world. Our lives should demonstrate that we can get along without buying the multitude of things an affluent America deems important.

A report on an protest at Titan Ⅱ missile base noted that “Also scheduled for the same day will be a nonviolent protest at the Wichita offices of the Internal Revenue Service, designed to draw attention to tax money being used for military expenditures…” And a separate report on a protest at Rocky Flats said that “On , tax resisters made statements about their refusal to pay for war in a press conference outside the IRS office.”

The issue brought news of the Quaker war tax resisters Bruce & Ruth Graves’ court battle:

Quaker couple billed for tax not owed

A Quaker couple from Ypsilanti, Michigan, attempted to claim a “war tax” credit on federal income tax returns, but has lost an unusual case before the U.S. Supreme Court, the Associated Press reports. The court left intact lower court rulings that Bruce and Ruth Graves, as conscientious objectors, may not claim such a credit. The couple had sought a refund of the portion of their taxes used for war materials.

, the Graves have converted the “foreign tax credit” on their federal tax forms to a “war tax credit” and entered only 50 percent to the income tax otherwise due. Each year they have asked a refund but not received it. So after failing to get the couple to sign corrected tax statements, the government initiated action to collect the “deficiency” even though it had already collected the correct amount. The appeal argued that the government’ s action violated the Graves’ constitutional right to freedom of religion.

Catholic priest John M. Garvey also fought the law and the law won, a bit. The Gospel Herald had the scoop:

Priest who refused to pay taxes has to get around without a car

Father John M. Garvey gave up his car for Lent. Actually, the Internal Revenue Service hauled it away on Ash Wednesday. It now sits amid big, drab army trucks behind a fence topped with barbed wire 20 miles away in Mobridge, S.D. It is there because the Roman Catholic priest has not paid income taxes as a protest against military spending and the federal government’s treatment of Indian people.

Without a car on the South Dakota prairie, the priest has been walking more, hitchhiking, and riding buses. “It’s been inconvenient,” he said, and when he does he gets some puzzled looks. “But it’s no big dramatic thing. I’m not standing out there shivering to death.”

John K. Stoner, in the issue, imagined the conversation between a taxpayer and his or her Maker in the aftermath of a nuclear holocaust:

There was a blinding flash of light, an explosion like the bursting of a million bombs, and in an instant everything was burning in a huge ball of fire.

The first time it was the Flood.

But next time the fire… It was the End.

Afterward a prominent evangelical leader was being quizzed by his Maker.

“You say you were taken by surprise. But didn’t you know it might happen?”

“Well, yes, Sir. I guess I did, Sir. But You see, Sir, they…”

“Wasn’t anybody talking about the fantastic risks involved? But not risks really. It was a certainty. As predictable as death and taxes.”

“Well, Sir, I can see it now. But hindsight is always better…”

“What do you mean, hindsight? Couldn’t you discern the signs of the times?”

“Well, Sir, we were kind of busy…”

“Doing what?”

“Well, Sir, some of us were searching for remnants of Noah’s Ark. We thought if we found it maybe they would believe in You…”

“But surely you weren’t all hunting Noah’s Ark?”

“Well, Sir, not exactly. But a lot of people who weren’t hunting it were watching movies about the search. And then we were busy defending the Bible.”

“Why didn’t you know it was going to happen? Surely there were people warning you. In fact, I had assigned a few Myself to sound the alarm.”

“Well, Sir, You see, Sir, those people… I don’t know quite how to say this… er… they didn’t believe the way we… er… I mean I…”

“Did you think you could go on building three more bombs a day forever and not blow things up?

“Well, Sir, You see, I thought You would look after those things. I didn’t think it would happen unless You wanted.

“Women nursing infant babies? Children swinging on the side porch, playing in the lawn sprinkler? An old man reading his Bible? Millions of people, burned up?”

“Well, sir, in retrospect it does look rather overwhelming. I’m not sure it was really fair. But then, things were getting rather bad, what with communism, homosexuality, welfare, big government, pollution…”

“And capitalism, national security, the good life, nuclear deterrence.”

“Well, Sir, I hadn’t thought of those things as…”

“Why not?”

“Well, Sir, You see, the people who talked about those things were not… er… Bible believing. As an example, they talked about resisting war taxes, even though the Bible says, ‘Render unto Caesar…’. Things like that…”

“You paid your taxes?”

“Well, Sir, yes, Sir, I did.”

“Every penny?”

“I think so, Sir.”

“Are you saying that I am responsible for this fire and your tax dollars were not?”

“Well, Sir, I… er…”

“Next!”

Allan W. Smith responded in a letter to the editor, saying that Christians should beware of inadvertently putting themselves under an Antichrist who promises worldly peace at the expense of abandoning Biblical truth:

In Stoner’s depiction of the scene of judgment day, it is to be observed that Jesus dictum, “Render therefore unto Caesar the things which are Caesar’s,” is contradicted. It is not to be supposed that Jesus and Paul, who both told people to pay their taxes, were ignorant of the way that Rome got and held its power. Taxes are, after all, not freewill gifts to the state, and we may well be grieved with the way the state uses them. However, we must all live by our Word-enlightened consciences.

In , the General Board of the Mennonite Church met. Gospel Herald reported:

A proposed Mennonite Church statement on militarism and conscription, originally drafted by MBCM staff members Hubert Schwartzentruber and Gordon Zook in consultation with several other persons, was presented. The Board gave the statement extensive discussion and some refinement, and unanimously approved the document for submission as a recommendation from MBCM to the General Board for presentation to the Mennonite Church General Assembly. The statement contains sections on peace and obedience, use of material resources, Christian service and conscription, and militarism and taxation.

That article also noted that the Mennonite Board of Congregational Ministries met and approved a “task force to represent the Mennonite Church in cooperation with the General Conference Mennonite Church committee on conscientious objection and tax exemption.”

Hubert Schwartzentruber gave the keynote address at the Allegheny Conference annual meeting:

Sensing the radical nature of his comments on the theme, “The Way of Peace,” Schwartzentruber said that he could be taken to jail if he put into action his beliefs on such issues as war taxes and conscription. If he had to go to jail, he said, it would be easier to go with brothers and sisters in the faith. Peacemaking is the way of Jesus, but it has to be the work of the church and not of individuals alone, he said.

Representatives of the Mennonite Church gathered in Waterloo, , and war tax resistance was on the agenda but was overshadowed by other concerns about draft registration:

Debate over the proposed statement on militarism and conscription was centered in two subpoints. One counseled Mennonites not to comply with any military registration law that might be passed by the U.S. Congress if the Department of Defense and not civilians would be responsible for the registration program. The other point counseled administrators of church schools not to comply with any legislation which might be passed that would require them to provide information about their students for purposes of registration.

Noting that passage of any such registration bill is very much in doubt, Linden Wenger, Harrisonburg, Va., told fellow delegates, “It seems to me we’re being a bit premature in making an issue of these two items.” Wenger also said that he “will not hinge my decision” on whether to support compliance with a registration law on whether it is administered by civilian or military personnel.

Other delegates, including John E. Lapp of Souderton, Pa., responded that it was important that the items in question not be deleted.

In the amended statement which was finally approved, the two items were combined and weakened slightly, but were retained. A subpoint urging “careful biblical study” on the issue of war tax payment was added. In addition, the statement was upgraded from “guidelines” to a full statement of position.

The eventual statement on militarism and conscription that came out of the Waterloo conference on was reprinted in Gospel Herald. It included the following section:

On militarism and taxation

We recognize that today’s militarism expresses itself more and more through expensive and highly technical weaponry and that such equipment is dependent upon financial resources conscripted from citizens through taxation. Therefore,

  1. We encourage our members to pursue a lifestyle which minimizes such tax liability through reduction of taxable income and/or increase of tax deductible contributions for the advancement of the gospel and the relief of human suffering.
  2. We endorse efforts in support of legislation which would provide alternative uses for taxes, paid by conscientious objectors to war, which would otherwise be devoted to military purposes.
  3. We encourage our congregations to engage in careful biblical study regarding Christian responsibility to civil authorities including issues of conscience in relation to payment of taxes.
  4. We recognize as a valid witness the conscientious refusal to pay a portion of taxes required for war and military efforts. Such refusal, however, may not be pursued in a spirit of lawlessness nor for personal advantage but may be an occasion for constructive response to human need.
  5. We encourage our congregations and institutions to seek relief from the current legal requirement of collecting taxes through the withholding of income taxes of employees, especially those taxes which may be used for war purposes. In this effort we endorse cooperation with the General Conference Mennonite Church in the current search for judicial, legislative, and administrative alternatives to the collection of military-related taxes. In the meantime if congregational or institutional employers are led to noncompliance with the requirement to withhold such taxes, we pledge our support for those representatives of the church who may be called to account for such a witness.

On , Robert C. Johansen (“president of the Institute for World Order”) spoke at Goshen College and boosted war tax resistance:

Johansen encouraged his listeners to become part of a “new breed of abolitionists,” to take a more active stance, even if this included refusing to pay war taxes and refusing to be drafted. He reminded his audience that those in opposition to slavery had also defied the law in order to bring about change.

Gordon Zook, in the issue, wrote that the whole economy was distorted towards militarism, and took a sort of sideways look at tax resistance in that context:

One current issue of obedience is the militaristic mentality which keeps producing new weapons systems at the expense of basic human needs. So much of North American “abundance” results from the distorted values and priorities of our militaristic economy. Many are wondering, how to repent of such involvements including questions of responsibility for the use of tax revenues.

In the same issue, John K. Stoner was back to urge conscientious objection to nuclear deterrence which necessarily meant action before the nuclear war, not just options to be held in reserve for after the war started:

Mennonites who believe that the Bible teaches conscientious objection to military service should also be conscientious objectors to the concept and practice of nuclear deterrence. We have expressed conscientious objection to military service by refusing military service, whether by refusing to put on the military uniform, going to prison, doing alternate service, or emigrating. We should express our Conscientious objection to the concept and practice of nuclear deterrence by publicly rejecting the myth of nuclear deterrence, denouncing the idolatry of nuclear weapons, refusing to pay war taxes, and identifying with resistance to the nuclear madness.

Mennonites should do this because the concept and practice of nuclear deterrence is a form of military service in which the entire population has been conscripted. The concept of nuclear deterrence epitomizes the spirit of war. The practice of nuclear deterrence is to war what lust is to adultery, and whoever engages freely in lust should not consider himself innocent of adultery. As E.I. Watkin has said, it cannot “be morally right to threaten immoral conduct.” To plan and prepare for the annihilation of millions of people is a culpable act in the extreme, and whoever does not deliberately and explicitly repudiate the concept and practice of nuclear deterrence participates in the act.

The Catholic peace group Pax Christi wanted in on the war tax resistance action according to this report of their convention:

The U.S. branch of the international Roman Catholic peace movement, Pax Christi USA, initiated informal contacts with General Conference Mennonite peace spokespersons . Rural Benedictine College at Atchison, Kan., provided the setting for the sixth annual convention of Pax Christi USA, at which Mennonites Bob Hull and Don Kaufman of Newton, Kan., led a workshop on tax resistance and the World Peace Tax Fund Act. Interest in this was strong. About 40 persons, including some tax resisters, participated. In a private meeting with Sister Man Evelyn Jegen, executive secretary of Pax Christi USA, and Gordon Zahn, a Catholic conscientious objector in World War Ⅱ, Hull, Kaufman, and William Keeney of Bethel College, North Newton, Kan., explained the General Conference Mennonite Church resolution on war taxes. Mennonite Central Committee Peace Section’s Christian Peacemaker Registration form received active interest at the convention, particularly during a workshop on “Militarism in Education.” The possible resumption of registration and perhaps the draft in the U.S. is stimulating regional Pax Christi groups to promote conscientious objection to war by Catholic youth.

The issue noted that MCC Peace Section (U.S.) is sponsoring a speakers bureau… to promote support of the World Peace Tax Fund among U.S. Mennonites and to be supportive of persons and groups who refuse to pay taxes used for military purposes.” The article included a list of speakers with their addresses and phone numbers, in case you’d like to track down some of the people involved back then.

When the MCC Peace Section (U.S.) met , war tax resistance was on the agenda:

Resolutions concerning the Iranian-U.S. crisis, SALT Ⅱ, and the proposed World Peace Tax Fund were passed at the fall meeting of Mennonite Central Committee Peace Section (U.S.), Nov. 30–Dec. 1 at Akron, Pa.

Section members also agreed to postpone a decision on a resolution to support war tax resistance campaign until they could have further dialogue with constituent members…

The World Peace Tax Fund (WPTF) bill now before Congress also received an endorsement from the Peace section group. The bill would provide a legal means for conscientious objectors to channel the portion of their tax dollar which now goes for the military budget to be used in a special fund for projects to promote world peace.

The section said in resolution “that it is conscious that the WPTF legislation might not in itself force a significant reduction in military spending, but it recognizes that it would provide funds for peacemaking efforts and would be a witness against military spending. The section continues to support other forms of witness against military spending, including persons who refuse to pay war taxes.”

Although Peace Section has given staff time to the promotion of a better understanding of WPTF in its constituency, it had not before been a formal sponsor of the bill.

Peace Section has also established a bureau of Christian speakers available to address congregations and other groups concerning WPTF.

On , a Mennonite war tax resister was convicted of tax evasion. I found it interesting that the prosecutor attacked Chrisman’s acts on scriptural grounds:

Federal court convicts Mennonite in Illinois war tax resistance case

Bruce Chrisman, 30-year-old General Conference Mennonite, was convicted on by U.S. District Court in Springfield, Ill., of federal income tax evasion.

Chrisman, who lives in Ava in southern Illinois, was charged with failing to file a tax return in . Actually Chrisman did file a return in and other years for which the government said he failed to file. But the returns did not contain the financial data the Internal Revenue Service contends constitutes a legal tax return.

Chrisman attached letters to his returns saying he objected on religious and moral grounds to paying taxes that support the U.S. military. His defense lawyers said the government had to prove that he “willfully” failed to file a return — that he knew what the statute required and purposefully decided not to comply.

At a three-day criminal trial Chrisman said, “The returns I filed with the IRS were in accordance with the dictates of my conscience and religious beliefs and the IRS code.”

He testified that his father never hit him and that “guns, even cap guns, were never allowed in our home.”

The prosecuting attorney read Romans 13, Luke 20:20–26, and Matthew 17:24–27 and asked Chrisman, “Don’t you believe in the Bible? Doesn’t it state here you should pay taxes?”

Chrisman said, “The government is not the supreme authority in my life, but Jesus Christ is.”

In the closing arguments to the jury the prosecution said Chrisman’s “joy” and “peaceful composure” exposed his lack of deeply held religious beliefs.

James Dunn, Mennonite pastor in Urbana, Ill., observed the trial. He said evidence of Chrisman’s character and of his pacifism were not allowed as testimony by the judge, J. Waldo Ackerman.

During the pretrial hearings, Ackerman allowed Robert Hull, secretary for peace and social concerns of the General Conference Mennonite Church, and Peter Ediger, director of Mennonite Voluntary Service, to testify about Mennonite witness against war and conscription of persons and money for war purposes. But the testimony was disallowed at the trial.

One of Chrisman’s attorneys, Jeffrey Weiss, in addressing the 12-member jury, argued that Chrisman’s religious beliefs and his conscientious objector status during the Vietnam War should exempt him from paying that portion of his federal income tax that supports the military. “He did not try to hide behind the shield of religion to rip off the government but honestly believes he is exercising his constitutional rights to religion.” he said.

Chrisman, married, with a two-year-old daughter, faces up to one year in prison and a $10,000 fine The verdict will be appealed to the U.S. Court of Appeals in Chicago.

A pair of articles advertised seminar on war tax resistance that would be held at Laurelville Mennonite Church Center in :

Does Caesar ask for only what belongs to him? Should there be a Mennonite consensus on paying or not paying war taxes? These and related questions will be the agenda for a seminar at Laurelville Church Center, . The seminar is entitled “War Taxes: to Pay or Not to Pay?” It is jointly sponsored by the Church Center and Mennonite Central Committee Peace Section. Persons on both sides of the issue are encouraged to participate. More information is available from Laurelville Mennonite Church Center…

“War Taxes: To Pay or Not to Pay?” is the title of a seminar cosponsored by MCC Peace Section and Laurelville Mennonite Church Center. Persons on all sides of the issue are encouraged to participate as such questions will be raised as: What belongs to Caesar and what to God? What are these taxes buying? What are the alternatives? More information is available from Laurelville Mennonite Church Center…

The GCMC Mid-Triennium

This was the first Gospel Herald report from the General Conference Mennonite Church special mid-triennium conference on war taxes:

Meeting shows diversity of views on militarism

Debate was vigorous and heated as more than 500 delegates from the General Conference Mennonite Church and some 200 visitors met to discuss how Christians should respond to the nuclear threat and to massive expenditures for defense. War tax resistance, or the refusal to pay for the military portion of the federal budget, was among possible responses discussed at the meeting, held in Minneapolis.

A few delegates present at the first day of the conference said the church should not act as tax collector for the state through withholding taxes from employees’ paychecks. But most of the delegates present the first day said that while they were troubled by worldwide military expenditures of over one billion dollars daily, the church as a corporate body should not engage in illegal activity in its witness against war preparations. Instead, speakers urged alternatives such as pressuring congressional representatives to reduce defense expenditures, eliminate the arms trade, and to increase aid and trade to Third World countries. A few observed that Mennonites contribute to the disparity in living standards around the world through their affluent lifestyle.

A sentiment often expressed, however, was that the church, while avoiding illegal actions, should actively support its members who engage in civil disobedience on the basis of conscience.

Roy Vogt, economics professor from Winnipeg, Manitoba, berated the assembly for loading the responsibility for witness upon isolated individuals. “It is morally reprehensible,” he said, “to give only moral support. We must provide financial and legal support for those prophets who have arisen from our middle-class ranks.”

In contrast to the social activists at the conference are Mennonites like Dan Dalke, pastor from Bluffton, Ohio, who castigated the social activists for making pacifism a religion. “We will never create a Utopia,” he said. “Jesus didn’t come to clean up social issues. Our job is to evangelize the world. A peace witness is secondary.”

Some of the statements were personal. A businessman confessed that while he could easily withhold paying military taxes on the basis of conscience, he was frightened. “I am scared of being different, of being embarrassed, of being alienated from my community. Unless I get support from the Mennonite church, I will keep paying taxes.”

Alvin Beachy of Newton, Kan., said the church seemed to be shifting from a quest to being faithful to the gospel to being legal before the government. Echoing this view, J.R. Burkholder of Goshen, Ind., said, “The question is not who is most faithful, but what does it mean to be faithful?”

A follow-up article in the issue filled in some blanks:

Church should not act as tax collector

General Conference Mennonites voted to launch a vigorous campaign to exempt the church from acting as a tax collector for the state.

Five-hundred delegates, representing 60,000 Mennonites in Canada and the U.S. passed the resolution by a nine to one margin. Charged with responsibility to implement the decision is the highest policy-making body of the General Conference Mennonite Church, the General Board.

Heinz Janzen, executive secretary for the denomination, said the decision will increase political activism among Mennonites, a group which has traditionally kept distant from legislative activities.

Delegates met in a special conference to discern the will of God for Christians in their response to militarism and the worldwide arms race.

Some Mennonites are practicing war tax resistance — the refusal to pay the military portion of federal income tax. This was a central focus of debate during because one of the employees of the General Conference has asked the church to stop withholding war taxes from her wages. In , Cornelia Lehn, who is director of children’s education, made the request on grounds of conscience. Her request was refused by the General Board because it would be illegal for an employer to not act as a tax collector for the Internal Revenue Service.

Although delegates to this convention affirmed that decision, they instructed the General Board to vigorously search for legal avenues to exempt the church from collecting taxes. In that way individuals employed by the church would be free to follow their own conscience.

The campaign to obtain legal conscientious objection to war taxes will last three years. If fruitless the question is to be brought back to another meeting of the church.

Activists in the church were not completely satisfied with the decision. They would prefer that Cornelia Lehn’s request be granted. These delegates spoke for an early First Amendment test of the constitutionality of the church being compelled to act as a tax collector.

Nevertheless, Donovan Smucker, vice-president of the General Conference and from Kitchener, Ont., said of the decision, “Something wonderful is happening. We are beginning to bring our witness to the political order.”

Vernon Lohrenz, a delegate from South Dakota, observed, “We must proceed in faith, and not in fear. If this is the right thing to do, God will take care of us.”

From the discussions on taxation, it seemed the issue will not easily be resolved.

The issue gave an update on how the General Conference Mennonite Church was progressing on the goals it had set for itself:

Slow progress reported by task force on taxes

Implementing the decision of the General Conference Mennonite Church “war tax” conference in Minneapolis has not been easy.

The Minneapolis resolution mandated a task force on taxes to seek “all legal, legislative, and administrative avenues for achieving a conscientious objector exemption” for the General Conference Mennonite Church from the withholding of federal income taxes from its employees. (About 46 percent of U.S. federal taxes are used for the military.)

Two meetings of the task force have been held. The task force has been expanded to include representation from the Church of the Brethren, the Friends, and the Mennonite Church. This group of 11 is expected by the participating churches to establish the legal, legislative, and administrative agenda of a corporate discipleship response to military taxes.

At their second meeting () the task force members rejected administrative avenues. Within the scope of U.S. Internal Revenue Service or Revenue Canada regulations, this would involve extending ordination, commissioning, or licensing status to all employees of church institutions. It was a consensus of the task force that this would be an administrative loophole. It would not develop a conscientious objector position in response to military taxes.

However, both the judicial and legislative options will be pursued simultaneously. Plans for the legislative option are the more developed.

For the legislative route to work, says Delton Franz, director of the Mennonite Central Committee Peace Section office in Washington, D.C., the problem of conscience and taxes will have to be defined carefully. Currently a paper focusing on the reasons the General Conference has a major problem of conscience with collecting taxes from its employees is being drafted. After it has been reviewed, it will be sent along with cover letters by leaders of the historic peace churches to members of Congress who represent major constituency concentrations or sit on key subcommittees. Later on, church members will also be asked to write letters. It is important, says Franz, to define the problem of conscience in such a way that it will motivate Senators and Representatives to work vigorously for the bill.

Another follow-up to these initiatives will be a visit to Washington of the most influential peace church leaders to solicit support from selected members of Congress and to obtain a sponsor for an exemption bill.

There is a possibility that a parallel task force will emerge in Canada. Ernie Regehr, director of Project Ploughshares, Waterloo, Ont., notes the necessity of defining the question of militarism in Canadian terms for Canadians; for example, arms export revenues. Regehr in attempting to gather a Canadian task force. Heinz Janzen, general secretary of the General Conference Mennonite Church, is convener of the war tax expanded task force. Mennonite Church members are Winifred Beechy, secretary for peace and social concerns under the Board of Congregational Ministries; Janet Reedy, member of the Mennonite Church committee on tax concerns; and Gordon Zook, executive secretary of the Board of Congregational Ministries.

A New Call to Peacemaking

The “New Call to Peacemaking” campaign continued. Another conference was announced for :

workshops will deal with conflict resolution, tax resistance and the World Peace Tax Fund, economic conversion and the arms race, and resources for peace education.

Organizers of the Peace Tax Fund legislation campaign took heart:

Campaign organizers assert that interest in the “issue of conscience and war taxes” has been growing recently. It was given a “high priority” by the New Call to Peacemaking national conference in Wisconsin.

Results of the conference (which had apparently been pushed back a few weeks) were reported by Winifred N. Beechy:

More war-tax opposition

A group of 30 to 40 church people met on , at City Church of the Brethren, Goshen, Ind., to consider the moral dilemma faced by Christians who are opposed to war as a method of settling disputes but who involuntarily contribute to war by payment of taxes.

Participants in the one-day seminar came from 12 area congregations and represented four denominations. The focus of the meeting was on that portion of the federal income tax which goes to support the military and weapons production. This group felt that the increasing militarization of our society, the escalation of the arms race, and production of highly technological weapons of destruction posed the problem of priorities and stewardship, and the contradiction of “paying for war while praying for peace.”

Willard Swartley, professor of New Testament at Associated Mennonite Biblical Seminaries in Elkhart, spoke on “Biblical imperatives,” emphasizing the Christian’s mandate for responsible use of the earth’s resources. Cliff Kindy of Goshen then outlined what we pay for war, giving a breakdown of the federal budget with percentages of expenditures going to current and past military and war-related items. He computed current military spending as roughly 25 to 30 percent, while a more comprehensive figure, taking into account veterans’ expenses and interest on the war-related portion of the national debt, reaches as high as 50 percent of the national budget. Kindy also estimated that members of Mennonite and Church of the Brethren churches in Elkhart County pay more for war taxes than they contribute to their churches.

A survey of the history of war tax resistance among the historic peace churches since the Reformation was presented by Leonard Gross, archivist of the Mennonite Church. Current responses to the problem of war taxes were given by a number of people. Janet Reedy of Elkhart and Jim Sweigart of Goshen discussed possible options such as refusal to pay that portion of the income tax which goes to support war, payment made with an accompanying letter or protest, or voluntarily limiting income below the level of tax liability.

Following the presentations the group broke up into three workshops for further discussion. From these emerged a consensus on the need for a continuing support group such as this. Participants expect to draft a statement which can be presented to their respective congregations for consideration.

The seminar was planned by a New Call to Peacemaking Committee made up of members from six Church of the Brethren and Mennonite Churches in Goshen, with Virgil Brenneman from The Assembly (Mennonite) serving as chairman.

And the “4th Mid-America New Call to Peacemaking” was held in . The theme was “Conscription of Youth and Wealth”:

The workshop on national service and voluntary service discussed a proposal by members of Rainbow Boulevard Mennonite Church, Kansas City, Kan., regarding a legal tax alternative which would involve cooperating with a national service plan.

In the workshop on conscription of wealth Bob Hull, secretary for peace and social concerns of the General Conference Mennonite Church, suggested alternatives to paying war taxes. Others offered their own suggestions.

Several persons expressed the desire to pay taxes only for nonmilitary programs, and said they wished there was legal provision for this, such as the World Peace Tax Fund. McSorley, who has had contacts on Capitol Hill, responded by saying that until there is a large grass-roots movement of tax resistance the WPTF doesn’t stand a chance.

The latter half of the workshop included sharing by Bruce Chrisman, Carbondale, Ill., who is involved in a federal criminal case, one of two in the U.S. involving tax resistance. His case is significant because it will provide a precedent either for or against tax refusal on the basis of conscience and religious convictions.

In Chrisman received draft counseling from James Dunn, pastor of the Champaign-Urbana (Ill.) Mennonite Church. He made a covenant with God to only pay taxes for humanitarian purposes. Since that time he has paid no federal income taxes.

It wasn’t until this year, however, that the government prosecuted him, charging that he willfully failed to disclose his gross income in . “Willful” is the key term, because Chrisman claims he conscientiously chose not to disclose his income. He feels the government has purposely waited to build its case.

In the conclusion to his talk Chrisman said that when he first appeared in court on this year he was “scared to death.” “Today,” he said, “I have no fear in me. God has given me an inner peace. I know I’m doing what He wants me to do.”

The Smoketown Consultation

The Gospel Herald covered “the Smoketown Consultation” of , in which conservative Mennonites organized against innovations like war tax resistance. It noted that “All 25 persons invited were white males,” but also reproduced the statement that came out of the conference.

Several letters to the editor reacted to this news:

Harvey Yoder
“I… wondered about the inclusion of the specific war tax issue. Were individuals who sincerely hold to an alternate point of view asked to take part in the discussion? Again, I am not questioning the conclusions of the group so much as to ask whether any ‘by-invitation-only’ meeting can speak for the church with any more integrity than can existing boards and commissions of the church.”
John E. Lapp
Also wondered why the Smoketown crew picked out the war tax issue in particular.
Jim Drescher
“It is very easy to pick a Scripture verse to use to prove or disprove almost anything. The group at one point (Statement #2) speaks about total commitment to Jesus Christ but then uses quotations from the Apostle Paul (Statement #5) to validify payment of all taxes. If Jesus Christ is central, let’s use His example and specific words to guide us! I can imagine the Pentagon people jumping for joy upon hearing such a statement about taxes. I’m sure they are glad for this voluntary assurance (from ‘peace church’ members) that money will continue to roll in so that the military can increase its nuclear arsenal. Because of the apparent unquestioning payment of taxes by German Christians, Hitler was able to annihilate millions of persons. We (U.S.) will be able to do it with nuclear weapons Neat, eh?”
Greg & Ellen Bownan
“At Smoketown Ⅱ, when we assume the sisters of the church will take the opportunity to share their thoughts, we suggest that a fuller range of statements be reported. Issues, the unavoidable places where doctrine meets practical decisions, should be identified and addressed to give definition to the positive reaffirmation of the authority of Scripture and a renewed zeal for personal and church evangelism. And, for the grass roots, a minority report on the nonpayment of war taxes could be included.”
John Verburg
Verburg didn’t think much of all this talk about war taxes, saying that the peace witness was about more than opposition to military, so the war tax emphasis was sign of an imbalance. “We are not the flower children of the sixties. We are Jesus people and there is a big difference.”

When the General Board of the Mennonite Church met in , the Smoketown consultation came up.:

[Gordon] Zook [executive secretary of the Board of Congregational Ministries] noted the difference between the Smoketown statement “that we should pay all taxes” and the statement on peacemaking passed by the General Assembly at Waterloo. The Waterloo statement recognizes the withholding of war taxes as a valid option. Which statement represents the church? he asked.

Peace Tax Fund Legislation

The edition included an article by Dan Slabaugh laying out the case for the World Peace Tax Fund bill. An editor’s note in that issue mentioned that “The U.S. copies of the issue of the Gospel Herald carried a center insert with cards that may be used by readers to encourage U.S. lawmakers to support the World Peace Tax Fund. The following article provides the author’s rationale for support of the Fund legislation. Readers who care to are encouraged to make use of these cards or to write their own leaders on its behalf.”

Why I support the World Peace Tax Fund

by Dan Slabaugh

Any collection of taxes for military purposes has created problems of conscience for those committed to the peaceful resolution of conflict. Many members of the “historic peace churches” have viewed war taxes as a denial of religious freedom since such payments forced them to engage in personal sin. The question has been put this way: “How can I, as a follower of the Prince of Peace, willingly provide the government with money that’s needed to pay for war?”

The most recent war tax in the United States, aside from the income tax, has been the federal telephone tax. This levy was initiated originally to support the Vietnam War, but is still continuing for a few more years. Many people have refused to pay this tax to the federal government. Instead, they have been sending the equivalent amount to the [“]Special Fund for Tax Resisters” of Mennonite Central Committee’s Peace Section, or to similar designated organizations.

To a smaller percentage of individuals the payment of the federal income tax (approximately 50 percent of which they know goes to support wars and military activity) also has been considered a matter of personal sin. They therefore have informed the government that in good conscience they cannot voluntarily pay that portion of their tax. In some cases persons have deposited the amount in a local bank where the Internal Revenue Service comes and “steals” it from them. By so doing these persons are freeing themselves of personal responsibility for the money’s eventual use and also providing a visible protest against the evil.

To most of these law-abiding, peace-loving people continual confrontation with their own government has been an unhappy prospect. So nearly a decade ago a small group of Christians at Ann Arbor, Michigan — with considerable faith in the American legislative process — came to believe that it might be possible to draft a bill and eventually convince the federal government to legalize “peace” for those citizens so inclined.

A faculty member and a few graduate students at the University of Michigan’s Law School drafted such a proposal. It provides, for the individual requesting it, a setting aside of that percentage of the federal income tax which the U.S. Attorney General would determine to be earmarked for military purposes. This amount would then be placed in a trust fund to be administered by a board of trustees to fund peaceful activities, as approved by the U.S. Congress.

This legislation, which has become known as the World Peace Tax Fund bill, was introduced into the U.S. House of Representatives by Ronald Dellums of California in . In the National Council for a WPTF was invited to present its case in the House Ways and Means Committee. The bill was introduced into the Senate in by Senator Mark O. Hatfield of Oregon. In the last Congress it had 25 sponsors in the House of Representatives and the three in the Senate (The legislation was not enacted and so must be reintroduced to be considered by the present Congress.)

The World Peace Tax Fund bill is often misunderstood. It does not call for any tax relief or special favors benefiting anyone financially. The bill, if passed, probably will not affect the U.S. government’s military activities. In all likelihood it will not cut the military budget, or of itself, stop wars. And it will not diminish the need to continue peace teaching or peace activities.

But it will allow a citizen to legally refrain from contributing to the cost of war and violence. It will provide a fund to finance peace programs and support efforts to eliminate the causes of violent conflict.

The biggest obstacle to getting this bill passed in the U.S. Congress is the large number of people who say they are committed to peace, but who seemingly feel no responsibility regarding the government’s use of their tax money. As a result, legislators tell us that they can’t see the payment of war taxes as much of a problem because they get very few letters expressing concern about the matter.

To a large degree, Congress is “problem-oriented.” An alert young Congressman told us personally that “this bill probably will not be passed until enough of you refuse to pay war taxes — even if it means going to jail. In other words,” he was saying, “create a problem that Congress must deal with.”

I am convinced that the conscientious objector provision of the Selective Service act of never would have been included had it not been for the “problem” created by C.O.’s who refused induction during World War Ⅰ. As the U.S. was mobilizing for World War Ⅱ the government did not want another “problem” on its hands, so it agreed to make provisions for the C.O.’s — not necessarily out of concern for religious liberty, but in order to keep the boat from rocking too much.

We should remember that God’s prophets and even His own Son were seen as “problems” in terms of natural human tendencies toward power, selfishness and greed. Few of us like to “cause problems” for others. We like to work at solving them — and be successful in our efforts. But in matters of conscience, we haven’t been called to be successful, we have been called to be faithful.


“Conscience and War Taxes” is the title of a slide set produced by the National Council for a World Peace Tax Fund. A resources packet accompanies the 78 color slides, 20-minute cassette. “Conscience and War Taxes” can be obtained from MBCM Audiovisuals…

Lobbying didn’t always go so smoothly, as this report from a Mennonite study group at East Union Mennonite Church () shows:

The first issue the class tackled was the payment of war taxes. In U.S. Rep. Edward Mezvinsky was invited to church for Sunday lunch and a discussion of the war tax issue.

“He sidestepped every issue,” said Jim Yoder. Mezvinsky promised to vote for the World Peace Tax Fund Act if it ever made it to the floor of the House, but declined to help the bill out of committee.

“He spent most of his time expounding upon his efforts to kill the B-1 bomber,” recalled Nyle.

When the Fourth of July rolled around that Bicentennial year, the class sponsored an alternate celebration for the church. Guy Hershberger was asked to chair the meeting. He interviewed some of the local “veterans” — conscientious objectors Henry Miller, Henry Brenneman, and Sol Ropp — who had been badly mistreated by the U.S. Army during World War Ⅱ. He also discussed the war tax issue.

Later in the year the class presented a proposal to the congregation, asking the church to lend moral support to people who did not pay the portion of their taxes going for war. After initial misunderstandings and further discussion, the congregation approved the proposal.

Nyle [Kauffman] and Jim were the only class members making enough to have to worry about paying any taxes at all in . Both withheld 33 percent of their estimated tax and sent a check for the amount to Mennonite Central Committee.


This is the twenty-second 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

was marked by heated debate in the pages of Gospel Herald about war tax resistance, while Mennonite Church institutions continued to struggle with whether or how to take a stand.

The issue reported on Mennonite war tax redirection:

Taxes for Peace Fund grows

Mennonite Central Committee U.S. Peace Section’s Taxes for Peace Fund experienced a substantial increase in contributions during 1980. The amount of $10,400 was contributed in , compared to $6,200 in .

The Taxes for Peace Fund was established in late . “Persons whose consciences forbid them to yield money on request to the government’s death-by-technology militarism are contributing the military portion of their income tax instead to the life-supporting work of MCC U.S. Peace Section,” says John K. Stoner, executive secretary of the section.

During , the U.S. budgeted $138 billion for current military spending. Thirty-two percent of the income tax paid by every American during contributed to raising this money. An additional 15 percent went to veterans benefits and the portion of the national debt related to past wars. Thus, nearly half of the federal budget, raised almost entirely by individual and corporate income taxes, is military related.

A recent preliminary census taken by U.S. Peace Section found that over 200 Mennonite families and individuals are refusing to pay a portion of their income taxes and are instead contributing that money to organizations working for peace.

Withholding a portion of one’s income tax is only one of many ways to witness against military spending. Some Mennonites are using other methods, such as reducing income below taxable level, increasing charitable contributions, refusing to pay the federal telephone tax, and actively supporting the World Peace Tax Fund.

The Mennonite Board of Congregational Ministries was distributing a war tax study packet by this time, according to the issue:

A revised and updated War Tax Packet covering a variety of issues related to the question of payment of taxes for military purposes is available. The packet contains articles by Willard Swartley, Marlin Miller, David Schroeder, Donald Kaufman, John Stoner, and William Durland; the stories of some persons’ own experiences; several brochures and other reprints; an issue of God and Caesar newsletter; a list of peace organizations; and a bibliography. Copies of the War Tax Packet are $2.00 and may be requested from MBCM… or MCC

In the cover story of the edition (“Focusing Mennonite missions in the ’80s”), John Driver wrote:

If the church wants to speak to the peace and justice issues of our day with credibility, we will need to live out more radically our status as God’s children. We must really be, in fact, the peacemakers we are called to be. This goes for the church in all parts of the world, but most importantly, it is for all of us who are citizens of a nation which insists on being number one in the world.

After hearing my views on peace, a student leader in Spain asked me what I intended to do about paying taxes to support the armament race. I personally do not see how Christians can proclaim the gospel of peace with integrity while intentionally supporting America’s desire to be the number one military power. This contradiction is compounded when we realize that, in the eyes of the rest of the world, the United States is the great bastion of evangelical Christianity.

Things really began to heat up starting in the issue, which featured this commentary (I corrected the numbering of items 5–7, where the numbers were missing from the original, but there was some ambiguity so I might have gotten it wrong):

A testimony regarding the payment of war taxes

by Daniel Slabaugh

Editor’s Note: The question of war taxes has been a subject of discussion among Mennonites for years. It does not appear any nearer solution than before. Should we then cease discussing it? On the contrary, the issue is so important that we should listen to all who have insights, especially those who not only speak, but practice their convictions.

This is a blunt article, but I believe it is written with love. Can we receive it as such? See also the author’s personal note at the end of his article.

Introduction For years I have struggled with the knowledge that there are in our Mennonite Church many pastors, educators, theologians, seminary professors, and writers who have condoned, justified, and rationalized the payment of war taxes, even placating those whose tender consciences were bothering them every April 15.

Many times I have argued with the Spirit when confronted with the request that I witness against this inconsistency. I had good excuses too! Except for a year of junior college Bible at Eastern Mennonite College, my academic training has been in engineering and natural science. I can’t read Greek or Hebrew! How then could a non-seminary, practically illiterate nobody have any influence? These little dialogues were nearly weekly experiences (some more detailed), while driving the car, alone in the field, reading Scripture in sermon preparation, even in silent prayer.

Finally on , while husking corn, a terrible dread came over me. I stopped the husker right there in the middle of the field and shouted: “Okay God, if You want me to make a fool of myself. I’ll do it, I will, I will.” (No one heard me above the noise of the John Deere, else they might have questioned my sanity.) What a relief and joy I felt! I think I sang all the hymns I knew by heart the rest of the day!

It was my day off at the hospital, but that evening I was just “too tired” to “start anything,” and for two weeks I was just “too busy.” Always when I come home at 12:30 or 1:00 a.m. I fall asleep the minute I get to bed. Then one night I was wide awake! After an hour of tossing I finally got up, picked up my Bible and came down to the kitchen, dropped it on the table rather disgustedly, got a drink of water, and sat down. The Bible had fallen open and the first words I read were Ezekiel 3:20, 21. That did it for me! (Don’t bother to tell me that is not the proper way to read the Bible. I already know that; I’m just telling you what happened to me.)

I thought I should share these experiences with you so that you may know the motivation for this communication.

Come then, my brothers and sisters, let us reason together concerning the payment of war taxes!

  1. The United States Internal Revenue Service has stated: “The IRS can only collect income taxes because of the voluntary cooperation of the citizens.” Let no one say that they voluntarily pay income taxes, because they have no choice. That is not true! The payment of war taxes is viewed by the government as voluntary cooperation; the final endorsement of their policies.

    If you choose not to pay voluntarily, and make no other deduction arrangements, then the IRS will eventually try to collect in some other way. We have never paid war taxes and are now giving our entire farm to the church so that we will pay no income tax. It is costing us something. The burden of proof is upon you who approve of war taxes because it costs you nothing.

    Now I know that many of our people are not in a position to do as we are doing, so I have with many others been working for seven or eight years to get the World Peaee Tax Fund passed. The only reason it has not passed and will not pass is because of lack of concern. United States senators and representatives have told us many times that except for the few of you, “There is no evidence that anyone else has any problem paying war taxes; so why are you bothering us with this bill?”

    A highly educated theologian of our denomination said to me, “You can’t hang a guilt trip on me about war taxes, because we aren’t in a war.” Doesn’t everyone understand that this is a “Pay now, go later plan”? I doubt that we will ever again pay for a war during a war. When the atomic destruction comes it will be no consolation for the victims to remember that these atomic bombs were paid for by peace-loving Mennonites, not some terrible heathen Russians! If I should live to see that total destruction (may God spare me that) I will know that my own brothers and sisters in the faith have helped make it possible!

  2. It has been pointed out to me that Menno Simons said “we should pay our taxes” as justification for paying war taxes today. Based on Menno’s life and teachings, how can anyone even suggest that he would voluntarily pay our war taxes? I don’t know how it would be possible to dishonor the man more than to hang that on him, when he was hunted like a criminal for things a whole lot less contradictory to Jesus’ life and teaching than voluntarily paying for killing!

  3. In Luke 13:10–17, the ruler of the synagogue was correct in calling attention to the laws of the Sabbath. Sabbath observance was a good rule of conduct to obey, but when it interfered with meeting human need, Jesus demonstrated that meeting human need took precedence over Sabbath observance.

    Now, suppose for the sake of comparison, I allow you to take Romans 13:1–7 as universally applicable for today’s world. Now you have the same difference that existed between Jesus and the Pharisees, namely literal observance of the law versus human good and well being. You are opting for the former (as the Pharisees did), but Jesus opted for the latter.

    Even verses 8, 9, 10 of the same chapter make it impossible to obey verse 7 if “their dues” are whatever they ask, because today the payment of war taxes and loving my neighbor as myself are mutually exclusive!

    Certainly Jesus would not view preparation to kill someone as the proper way to express God’s love.

  4. Some of you say, “The Bible specifically says, ‘Pay your taxes,’ so that’s what I do and what the government does with it is not my responsibility.” That was the position of the church during Hitler’s extermination of the Jews, a position which some of you have criticized very severely even though to “be faithful” then was much more disastrous than to be so now. Personal responsibility is such a consistent principle throughout the Holy Scriptures that I should not need to belabor the point. Even the worldly legal system has affirmed personal responsibility regardless of government demands!

    If you really behaved in such a simplistic literalism, then you ought to advocate hatred of parents, because Jesus Himself said that if you don’t hate your father and mother you can’t be His disciple. Since this is completely opposite to all His teachings, we know that He said that for comparison, for emphasis. In the same way, I wished to pay all my taxes (and always had) until doing so became completely contrary to the life of Christ!

  5. Some of you argue, “The government will get the money anyway,” or “Withholding my war taxes won’t stop the arms race.” The exact same reasoning should put you into a military uniform! I could have reasoned (as many did) that if I didn’t go into the military, they would just get someone else to take my place. The day that I was drafted into Civilian Public Service, I didn’t really notice any lessening of hostilities! I didn’t take conscientious objector position because I thought it would be successful (nor is that why I am writing this). The words I want to hear from my Lord are: “Thou hast been faithful.”

  6. Our citizens are told that all our “defense” (?) budget is to protect our life and property. (Even if I were in favor of that, I wouldn’t approve exceeding that by at least 25 times for the personal profit of special interests.) Some years ago a Mennonite bishop wrote in the Gospel Herald, “We shouldn’t criticize our government because they protect our property.” The logical honest extension of that is: “There is nothing more important than our property.” What could be more contrary to the essence of the gospel, or the faith of the Anabaptist martyrs? Didn’t Jesus specifically teach in Luke 9:24 that if your overriding concern is to save your life, then you will lose it? Certainly you can already see the beginning of the financial destruction of our country because of the irresponsible and insane spending of the military! How pathetic that the Mennonite Church, because of our worldview, our concept of discipleship, and our persecution history, could have been in the strength of the Holy Spirit, a powerful mover toward peace and sanity, but instead has become a farce instead of a force! History (if there will be any) will say of us as Jesus said of the Pharisees: “They say, but they do not.”

  7. Is it any less a sin to kill someone than to ignore human need? If not, then it seems very appropriate to paraphrase 1 John 3:17 for today. “If any of you have this world’s goods and voluntarily allow some of it to be used to prepare to kill your brothers and sisters and to destroy all that God has made, how is it possible for the love and spirit of the God and Father of our Lord and Savior, Jesus Christ, to dwell in a heart like that?”

    What a horrifying possibility that any one might some day tell Jesus, “Haven’t we held many evangelistic meetings, preached many great sermons, written wonderful books, healed the sick, spoken in tongues, sang your praises with great fervor?” and Jesus will have to say to you, “Depart from me, ye workers of destruction!”

  8. Have you ever considered this question: What effect will my being an accomplice to the American military have on our worldwide witness to God’s love and His saving power?

    If I were an unbeliever in some Third World country and knew that “Christian America” is the only country that ever dropped an atomic bomb on a civilian population, and that “Christian America” supports and arms 42 repressive dictatorships in order to maintain the highest standard of living on earth for themselves, and that they sell six times more weapons of violence and destruction than any other country, and that the church justifies all that, I am sure that I would never want to become a Christian or have anything to do with such a God!

I fully expect that you will be able to put me down with theological arguments, or discredit me with a self-righteous application of Scripture taken out of context to justify and rationalize your position; but, at least, ask yourself this pragmatic question: If everyone did as I do, regarding war taxes, what difference would it make? If everyone (or even all so-called pacifists) would respectfully decline to pay for war, what difference would that make?

Why are Mennonites unable to take an official position against paying for war? Is it because we really don’t know what the truth is? Is it because we never had it so good and we don’t want to risk anything? Is it because we have become so acculturated, so affluent that we don’t want martyrs anymore. Do we much prefer millionaires now?

It is my firm conviction that, as far as God is concerned, the day that I pay war taxes I effectively discredit all that I have ever said, written, or given for the cause of peace!

The forces of evil do not care what you say, or how you pray as long as you pay!

A personal note, please: None of us is “off limits” to Satan’s deception! I therefore remind you of your responsibility to tell me if you believe that I have been misled in my search for the path of obedience!


Daniel Slabaugh is pastor of Ann Arbor (Mich.) Mennonite Church. He is a laboratory supervisor at St. Joseph Mercy Hospital and has a farm as a hobby.

This prompted many responses, including:

Henry Troyer ()

I have only one point of disagreement with Mr. Slabaugh; that is the matter of paying our war taxes voluntarily. I pay taxes, but not voluntarily. I happily pay the portion of my taxes which go for human services and running the government (even if some is wasted), but I do not happily pay the portion that goes for military support. We have a Quaker friend who once “arranged” not to pay his war taxes and the IRS showed their “appreciation” by “arranging” for him to spend several months in prison. Some years ago, we refused to pay our telephone surcharge tax but later found that our checking account had been debited for that amount, which they claimed we owed. We then refused to pay that tax by having our telephone removed.

I would like to “arrange” not to pay war taxes, but the consequences for exercising that “freedom” would be too harsh for me at this Hme. I, therefore, pay my war taxes “under protest,” and may God have mercy.

Lewis A. Fogg ()
I thought this was a pretty extraordinary example of tying yourself in knots to justify continuing to pay war taxes:

Does a Christian have to pay all of his taxes? I don’t believe that he can be taxed on what he does not have; and I don’t see any compelling reason why a Christian should have to accumulate things just so as to pay more taxes. In fact, a Christian who in his work gathers a great amount of money to himself probably is doing more harm in participating in whatever is bringing him the money than is being done by whatever portion of the money is going to taxes.

But, what happens if we withhold part of the taxes on our incomes? If we do not pay all of the taxes, people who are employed by defense contractors and defense-related industries as well as military personnel may be thrown out of work. Unemployment will be a hardship to these people; it will be suffering caused by the actions of nonresistant Christians.

I should think that the appropriate method to be used by nonresistant Christians to close the defense plants would be to convert such a large part of the population to the discipleship of Christ that there would not be enough people remaining to man the defense plants. The fact that this is not now the case may very well be the fault of Christians, past and present, and not the fault of the defense workers.

Of course, the easy answer is to cause suffering to someone we don’t like so as to alleviate the suffering of someone we do; or to see the problem in terms of things (money and bombs) rather than people. We Christians are not to seek vengeance on the defense workers because of their production of bombs, but it seems easier to overcome evil with evil than to attempt to overcome evil with good. In this evil world we would like to keep just a little evil for our own use, just for self-defense.

We in our human fear forget that man has no more power to destroy himself than he has power, of himself, to draw his next breath. So we abandon the methods of Jesus Christ and allow Satan to win the decisive battle and so rob us of our share in the assured victory of Christ.

Ralph Yoder ()
Took the traditional Render-unto-Caesar / Romans 13 line, asserting that U.S. currency belongs to the U.S. government, which can reclaim from Christians it at will.
Ed Benner ()

I found myself cheering enthusiastically when the article by Pastor Slabaugh on the payment of war taxes appeared… I hope there will be more and more freedom in church papers to deal with this up and coming concern.

Considerations of conscientious war-tax resistance point up some larger problems that we as the Mennonite Church live with but don’t necessarily resolve. These problems have to do not with the ample biblical teaching supportive of noncompliance with war support, but rather, with the lack of practical models as well as awareness of support resources and groups. These facilities would greatly enhance our ability to work out responsible individual witness stances. Several kinds of practical questions seem to emerge.

In the first place, what ranges of governmental receptiveness (especially IRS receptiveness) have been encountered by members of our faith and what constructive follow-up responses have we Mennonites explored after we are categorized as tax-evaders? Second, and more specifically, what kinds of deduction possibilities have been attempted and upon what rationale? Third, how may we relate the quality of committed Anabaptist peace perspectives to the degree we withhold tax dollars? Finally, what types of congregational support models have emerged and what growth has occurred in each process?

I seem to hear the Apostle Peter speaking across a vast expanse of time and firmly addressing not only a failing government but a growing church as well with a burning perspective — “One should obey God more than men” (Acts 5:29). Yes. Now how does it happen within the war-tax arena in practical terms?

Amos J. Miller ()

There is much discussion about the war tax. Maybe we should also give some thought to the balance of our tax money. We can name the education tax, the research tax, welfare tax, road tax, regulatory tax, as a few. We can also identify the abortion tax, tobacco subsidy tax (although maybe this isn’t a concern since we accept the fact that a lot of grain goes to the liquor industry), the waste and fraud tax, and of course the congressman salary tax that pays the people that vote for the war tax. On the local scene we have others, including the state, county, and city police tax. I wonder if paying the tax for local law enforcement could be understood to say that we recognize that the state needs to carry a stick. Is it possible that it’s the church’s responsibility to decide how big that stick should be? All this gets somewhat complicated and confusing. It would be much simpler if taxes were just taxes.

Clarence Y. Fretz ()
I thought Fretz’s commentary was a good demonstration of how much the terms of the debate had shifted, even from the point of view of the pro-taxpaying faction:

Nonresistant Christians pay taxes

Jesus’ kingdom is one of testimony to truth, saving truth, truth that changes lives, truth that builds character. Caesar’s kingdom was one that used the sword to restrain evil and even to crucify the innocent.

And yet Jesus had told inquirers to show Him the coin used for paying taxes to Caesar.

Then He asked them, “Whose portrait is this? and whose inscription?” “Caesar’s,” they replied. Then Jesus said to them, “Give to Caesar what is Caesar’s, and to God what is God’s.”

Jesus did not discuss what percent of the tax money was spent for soldiers or for war, even though He knew this. There was no implication in His teaching that taxes paid to Caesar should be called “war taxes” or that nonresistant Christians should try to avoid payment of such taxes because they knew they would be used for military purposes.

In reference to payment of specific taxes for support of the military enterprise such as were imposed by the Continental government in the time of the Revolution, one can understand that nonresistant Christians found themselves unable to pay them and especially so since it was revolutionaries who were asking for them — to subsidize their rebellion.

Then, too, one can understand the attitude of the nonresistant Hutterites in Moravia who were asked to pay a special war tax to support the war against the Turks in the 1500s. Peter Riedemann, their leader, said: “For war, killing, and bloodshed (where it is demanded especially for that) we give nothing but not out of wickedness or arbitrariness, but out of the fear of God (1 Tim. 5) that we may not be partakers in strange sins” (“Taxation,” The Mennonite Encyclopedia, p. 688).

I do not agree with Daniel Slabaugh that the federal income tax is a war tax, per se. His entire article is based on calling it that… However, it is a good thing to give one’s farm to the church (and so reduce one’s payment of a tax that is partly used for military purposes). But should such gifts be given to the church only to reduce payment of federal income tax? Would not a more scriptural reason be to help the church in its mission of testifying to the truth?

When I was a young man of 18, I was graciously healed from a critical attack of pneumonia, and I decided to devote my life to full-time service to the Lord, wherever and whenever He would want me to serve. For fifty years I have served in mission work or Christian school teaching on an income basis that took care of my needs (Phil. 4:19), but often exempted me from payment of federal income tax, especially if I was faithful in support of the Lord’s work and diligent to claim other exemptions and deductions.

But I do not call federal income tax a war tax, nor think I should promote nonpayment of it on this basis. Should others want to follow my example of devoting their lives and income to the Lord’s work I would encourage them to do so, not primarily to avoid payment of federal income tax, but in order to build Christ’s church on earth.

Alma Mast ()

I think we need to watch that we don’t lose our salvation in going overboard in some subjects. I do appreciate a country where we have freedom of worship to our God. The best way to show our appreciation is to pay our taxes. To hold some back and refuse to pay, saying, “We don’t want to pay for war” is not the answer. How do you know that the remaining taxes you pay can also be put in the military? The taxes are for the government to use and it is theirs. The responsibility of how and where it is used is theirs also.

Clyde G. Kratz ()

I have become increasingly aware of the fact that the issue of payment of war taxes is dividing the Mennonite Church. I have indeed found myself pulling for both sides at different times and I realize that much study in the Word of God is required.

As far as Daniel Slabaugh’s article… is concerned, he raised some very good questions and made us more aware of our need as a church to come together on this issue. I am not sure that our problems will go away by all of us turning our properties over to the church but I do believe Daniel made an honest response.

I’m not convinced that war taxes is the real issue. Right now this is the issue that is surfacing, but somehow I believe that God is speaking to all of us about how we use His money. We are living in an age where luxuries are now necessities, and giving is done when it is convenient. That doesn’t add up to the teachings in the New Testament at all.

My suggestion would be to try to live a simpler lifestyle. It is very obvious only those that make increasing amounts of money pay taxes. Could we lower our standard of living and give more thereby reducing our taxable income? My suggestion would include taking a look at the Macedonian church as Paul talks about them in Cor. 8:1–7. He tells us that they have given as much as they were able and even beyond their ability. It would be good to learn a lesson from them. Also let’s look at what Paul says to the Corinthians in Cor. 9:6–7: “Whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously. Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver” (NIV).

Peter Farrar ()
Farrar saluted Kratz’s letter, and added: “we must first really tithe all of our incomes… a life of voluntary simplicity… would make all talk or tax resistance superfluous. Indeed, I believe the only radical response to war — that which strikes at the root causes — is voluntary poverty.”
John Otto ()

Shall we tell our Caesar that he is wrong? Peter and Paul both said that we should submit to the authorities and that we should show them honor and respect. Since we live under a democracy instead of a dictatorship I would like to suggest that we show respect and honor to our president by sending him a message. No, not just a letter or a phone call, but a money message. You know, money speaks!

Let all Mennonites and any others that care to join them send their tax monies to the Mennonite General Board to forward to the IRS in one lump payment with the message, "We, the people, request these monies be used for people programs and none be used for military purposes.” That would be democratic and respectful, would it not?

Anna M. Buckwalter ()
Disagreed with war tax resistance on the grounds that Jesus willingly paid taxes to Rome.
Peter Farrar ()

Stop evading responsibility

On the eve of a new decade and of a new federal administration it would be well for the church to reflect on these words of Henry David Thoreau…

“Those who, while they disapprove of the character and measures of a government, yield to it their allegiance and support are undoubtedly its most conscientious supporters, and so the most serious obstacles to reform.”

The implications of this statement for the Mennonite Church today are enormous. Most Americans, believing what the popular media and the government propaganda tells them, are not really aware of the dangerous path we are walking as we pile up arms and simultaneously arm other nations involved in active wars — both internal and international. Mennonites have been well informed for years about these things but have done far too little, even symbolically, to redress the imbalance. There is no excuse for this. When will the church recoil from the unavoidable fact that our taxes and our greed are destroying our brothers and sisters while we read these lines? When will we give a strong, clear “No” to the government’s growing demand for funds for war?

There remains but one immediate response that will suffice — that of voluntary poverty (living below the federal tax line) and personal service to those we have wronged. The list of places to work is staggering and growing longer: Somalia, Cambodia, Italy, Lebanon, the Persian Gulf, Bangladesh, Uganda, Zimbabwe, Brazil, Mississippi, the inner city, Appalachia…

Mr. Reagan proposes to cut taxes while increasing the war budget drastically. He knows there is a real economic crisis simmering in the U.S., yet is blind to the fact that our military dominated economy is the single greatest cause of inflation and unemployment. While he officially opposes the draft he wants more sophisticated instruments of mass slaughter, costing enormous amounts of money.

I call the Mennonite Church to stop evading responsibility and challenge her to stand up publicly, and by word and action, witness for peace and justice and a nation more ready to welcome the kingdom of God.

Refuse registration! Refuse war taxes!

Keith Helmuth ()
Helmuth made a long-overdue frontal assault on the traditional interpretation of Romans 13:

Is one government ordained as much as another?

Taxes and the faithful church

Twenty years ago efforts to introduce ideas of war-tax refusal into the Mennonite church met with little response. Times have changed and Daniel Slabaugh’s “Testimony Regarding the Payment of War Taxes”… indicates how deeply we are now being challenged on this issue.

No one who endeavors to live in the spirit of Christ can feel easy while helping to finance the machinery of war. We all want to feel our lives are a consistent witness for the truth of Christ’s love and are, therefore, made increasingly uneasy as the testimony against war taxes gains currency within the church.

The standard method of reasoning, to put at ease those whose conscience has grown tender on this point, is to remind them that the government is ordained of God and that Christians, therefore, are to obey the government. (An exception to this reasoning is made in the case of personal military service. Having allowed this exception we must, it seems to me, allow that growth in moral sensitivity may well lead to further civil disobedience. )

What exactly does it mean to say “the government is ordained of God”? To approach this question we need to distinguish two levels of ordination. First, we hold the church to be ordained of God in a unique way, quite distinctly different in origin, character, and mission from other social institutions. Second, because God is the origin and sustainer of all life, it may be said that, in general, social institutions are ordained of God. Plainly, the idea of government being ordained of God belongs to the second level.

Now, it seems to me, that when someone argues that I must pay my taxes because the government is ordained of God, they are confusing the two levels. They are talking as if the government was as uniquely and as specifically ordained of God as the church. This is plainly not true, and a good many of our ancestors laid down their lives to avoid this confusion.

Government is born out of a human predisposition to organize and control. Slavery, being derived from the same human predisposition, may also be regarded as having once been ordained of God. Slavery evidently gave the apostle Paul no moral pause. He did not foresee that it would become intolerable to Ghristian morality. Nor did he foresee that governments would fall and rise through a wide variety of processes, including representative assemblies, constitutional conventions, force of arms, and subversive manipulation.

To regard all governments as somehow equally ordained of God is to sever the concern for social justice from its biblical mandate. A large talent for political naivety would be required to see the government visited on Uganda by Idi Amin and the government of Switzerland as equally legitimate.

It is possible to argue that one’s own government is “more ordained” than others, but such a self-serving view brings with it the whole baggage of civil religion, and ill befits the world-servant role to which we understand ourselves called. Governments may be ordained of God in some general naturalistic sense, but people who care about social justice and human well-being must judge whether they are legitimate or illegitimate.

Perhaps because Mennonites have a traditional aloofness from politics, the matter of legitimacy in government often seems poorly understood. I have seen it argued recently in the Mennonite press, and supported by biblical proof texts, that opposing the government on the war-tax issue is the same as opposing God.

It is important to understand that the political framework needed to support this argument is something very close to the “divine right of kings.” Why this antique political notion, deriving from ancient and medieval despotisms and seriously confusing church and state, should be used against the testimony of tax refusers in the Mennonite Church is, indeed, a curious matter. Perhaps others, better equipped than I, can delve lovingly into the motivations of this desperate argument.

Life in North America has been so good to our people that it is difficult to imagine Mennonites becoming an outlaw church on the issue of war taxes. Yet the teachings of Jesus and the demands of faithfulness, if taken seriously, plainly move us in that direction. The conviction that the faithful church must, at times, become an outlaw church should not be shocking to those acquainted with Anabaptist origins and history.

If we don’t draw the line at paying for nuclear weapons (or conventional weapons, for that matter), will we draw it at their use? Military planners no longer regard nuclear weapons as of deterrent use only. They are openly talking about a limited use of their offensive first-strike capacity.

What if a nuclear bomb had been dropped on Hanoi in an effort to end the war in Vietnam? What if the American government uses nuclear weapons to maintain access to Middle East oil? Would the church then draw the line and move into a position of active tax refusal? Or will we sit tight, no matter what the government does?

Is there any threshold of violence or oppression which the government might cross that would cause the Mennonite Church to advocate tax refusal?

D.R. Yoder ()
Yoder was having nothing of such scriptural revisionism:

“The teachings of Jesus and the demands of faithfulness, if taken seriously, plainly move us in that direction [of resisting taxes which may be used for military purposes],” writes Keith Helmuth…

Whatever teachings he has in mind, however, he neglects to identify. Of course, that is a common omission among Mennonite writers who advocate tax, draft, and other forms of “resistance” and “civil” disobedience. Bold assertions, sharp reasonings, and generalized allusions to Scripture. But, no direct quotes or citings of passages.

I feel the teachings of Jesus plainly move us in a direction radically different from tax resistance. I find those teachings in such places as Mt. 5:41 where Jesus is quoted as instructing those who would seriously seek the kingdom to, if forced to go a distance, continue on an additional distance.

It is my understanding that this teaching likely referred to the practice of the Roman army to conscript civilians, literally off the street, and force them to carry military supplies for perhaps a mile or so. From that it seems logical for me to conclude that Jesus did not even exclude forced assistance of the military (such as by taxes) from the compensatory love response he prescribed for those who are beaten, stolen from, forced to do things against their will.

Certainly the faithful church will often also face becoming an outlaw church. The Scripture makes that plain. But, search as I may, I can’t find any scriptural evidence that resisting taxes is something our Lord would call us to. Rather, I can only conclude tax resistance to be a symptom of the philosophy of those seeking a political kingdom and a social salvation through the exercise of earthly power.

It seems to me that it is only fair that Mennonite editors ask writers supporting tax resistance to document all supportive references found in Scripture for their points. I think we readers are by now quite familiar with their reasonings and rhetoric. If they have a scriptural basis, let’s hear it.

Keith Helmuth ()
Helmuth responded:

D.R. Yoder is correct. I cannot cite a specific teaching of Jesus on war tax refusal.

The case for war tax refusal, however, rests not on proof texts, but on the fact that Jesus introduced a profound moral vision, with an extraordinary potential for growth, into the stream of human consciousness. When Jesus was asked about the “greatest commandment” He replied: “Thou shalt love the Lord thy God with all thy heart, and with all thy soul, and with all thy mind. This is the first and great commandment. And the second is like unto it. Thou shalt love thy neighbour as thyself.”

Starting from this masterly summation of spiritual life, faithfulness, it seems to me, depends on our growth in moral sensitivity and not on our ability to correctly analyze all the cultural idiosyncrasies to which Jesus was necessarily responding. Should we help finance the defoliation of our neighbor’s rice fields or the massacre of her family just because Jesus never had the occasion to comment on those situations? I think it entirely fair to say the “teachings of Jesus” move us away from such behavior.

It was recognized by the early Anabaptists that personal military service was seriously out of harmony with “the teachings of Jesus.” The refusal of state ordered military service is not a specific injunction of Jesus, but the growth in moral sensitivity which accompanied the Anabaptist movement drew out this inherent aspect of the gospel. The same process, apparently, kept the Anabaptist settlers in the New World from making use of readily available slave labor, though Jesus nowhere condemns the institution of slavery. It is this same growth in moral sensitivity, …which is now focusing the issue.

As for “seeking a political kingdom and a social salvation through the exercise of earthly power,” I doubt that very many who support the witness of war tax refusal have any such aspirations. “Political kingdoms” can only exist on the conscripted lives and resources of our communities and it is exactly this that tax refusal opposes. The concept of “social salvation” has, by now, lost even its nostalgia value. Our dreams are far more modest. We hope to avoid nuclear holocaust and keep the planet habitable. We want the resources now being wasted in military budgets to help feed, house, and clothe the poor of the world. This is not “social salvation.” It is only good sense and common decency.

One final note: The issue of war tax refusal is one that all persons have to weigh in the balance against all the other important factors in their lives. Judge not is the rule here. What makes no sense from the standpoint of a growing family might come to make good sense after 50.

Our lofty discussion is probably beside the point. If we could see the anguish that brings people to the point of tax refusal we would be inundated with images of napalm and herbicides raining down on Vietnam, families massacred in El Salvador, and the chilling vision of the neutron bomb grinning over empty cities.

All our rhetoric, all our proof texts stagger and fall in the face of a dead child and screaming mother with helicopters thundering overhead. The crucifixion of Christ’s flesh is ever before us. Our sins roll across the landscape. We do what we must and pray for strength.

In the Mennonite Board of Congregational Ministries board of directors met. Among their decisions:

In harmony with the General Board action to support the General Conference Mennonite Church in their judicial challenge of the collecting of taxes by church agencies, the board acted to encourage staff “to publicize among our congregations the issues involved in the judicial action and the need for funds for this purpose.”

The organizers of the Smoketown Consultation (which was in part a conservative Eastern Mennonite backlash against war tax resistance and other innovations) met again in in what was called the “Berne consultation.” This time, however, according to Gospel Herald: “Little attention at Berne was given to war taxes, a dominant theme at Smoketown…”

A article on the anti-nuclear movement in Netherlands noted:

…neither the Mennonite Church nor the IKV feels comfortable with individual radical action. Example: Dirk Visser, a Dutch Mennonite journalist working for the equivalent of the Associated Press wire services in the Netherlands, called my attention to Willem-Jan Maas, a Mennonite minister serving in Opeland. This minister tried to funnel what he considered the war-taxes portion of his income tax to the Dutch Mennonite Peace Group via the local income tax office.

This effort was fraudulently aborted by the tax officers, but even had it been successful, the minister would not have been applauded by the IKV, according to Visser. The IKV has taken the political action route and with that the churches can cooperate.

In a Peace Tax Fund-boosting article in the issue, it was noted that war tax resisters acted as the “bad cop” to the “good cop” of lobbyists: “[David] Bassett and others cited the ‘inconvenience factor’ of current war tax resistance to the IRS as further incentive for change in the tax laws.”

Richerd Lewman, Jr. went back on the offensive with a forceful rebuttal of Christian war tax resistance for the issue:

Was Jesus a Hypocrite?

To accept the statements that justify the nonpayment of war taxes is to accept the statement that Jesus was a hypocrite.

After reading much about the war-tax issue and listening to much discussion, both pro and con, I wanted to find out more about the issue, so that I could take a stand consistent with God’s teachings. I read all that I could that justified not paying taxes. Then I read as much as possible justifying the payment of taxes. Both of these included much Bible reading and prayer. I then did a lot more praying and asking God to guide me to what his truth is. He led me to more reading and research.

After all of this, I was led to only one conclusion. If we believe Jesus taught that we should not pay taxes to a government in the process of or planning to slaughter people, then Jesus was a hypocrite because he paid his taxes. If Jesus was a hypocrite, because he taught one thing and did another, then Jesus sinned and he was not the unblemished lamb suitable to die for our sins. So there cannot be salvation through him.

The first point made by those who would condone, even encourage, the nonpayment of war taxes, is that income tax is voluntary, because it requires citizen cooperation and to pay it is to agree with the government’s policies. Using this same line of thinking we could say that all laws are voluntary, and to obey them is to agree with them. I may not agree that I should not drive any faster than 55 miles per hour, but if I decide not to obey the law I will be penalized for it. If I pay my taxes I do not necessarily agree with how my tax money is spent. But I still must pay.

A second point that is made is that the personal responsibility of loving my neighbor comes before the law. I agree. But, I ask this question. What were some of Jesus’ actions and how did they coincide with his teachings? Many instances of civil disobedience and tax evasion have been justified using Jesus’ teachings. I feel that his teachings are removed from their context if they are not in agreement with the example of his perfect life. Do we read in the Bible that Jesus went to Rome to picket in front of the Senate about the atrocities committed against Jerusalem. Do we find Jesus lobbying to have the Roman troops withdrawn from the temple, or for the exemption of the Jews from paying the many taxes levied on them largely for the support of the bloodthirsty Roman army? Or do we find Jesus not paying his war taxes? The answer to each of these questions is a very clear “No!”

But wait, you say it was different back then. Was it?

They say that we must not pay our taxes, in order to make a witness, since we as Mennonites are not drafted anymore. Well, the Jews in Jesus’ time were not drafted either. They say they did not have conscription back then. Wrong. Conscription dates back to the earliest civilization. They say that our government needs our money more than our bodies. Well, the Roman government needed money, because many of the soldiers were professionals and they fought for the money. They say today we have the atom bomb, the most destructive war machine ever devised by man, up to this time. Back then it was the Roman army, the most destructive and bloodthirsty war machine ever devised by man, up to that time.

How do we know that Jesus paid his taxes? The Tribute Coin referred to by Jesus was a coin used to pay the poll tax which had to be paid by every male person, ages 14–65, and by females, ages 12–65. If Jesus had not paid his tax, would not the Pharisees and Sadducees have brought this to the attention of Pilate when Jesus was before him, since they were looking for something to convict him of?

If you say that Jesus’ teachings are that we should not pay our war taxes, I cannot accept this. I believe that Jesus was the perfect example of the Christian life and that his life was consistent with his teachings and that he was not a hypocrite. If Jesus paid taxes to the government of his time, then I can do no less. In fact, I must pay those taxes if I am to be in accordance with Jesus’ life and teachings.

You say that we must follow the leading of the Holy Spirit. I agree, but how do we discern the leading of the Holy Spirit? We must go to the Bible. If the Bible and Jesus’ example contradict what we thought was the leading of the Holy Spirit, then it can’t be the leading of the Holy Spirit. The leading of the Holy Spirit, if it is authentic, will always agree with the life and teachings of Jesus.

You ask. Why doesn’t the Mennonite Church take an official position against payment of war taxes? I ask you. How can we take an official position condemning something that Jesus did? I am in no position to question Jesus’ actions!

If we are to be consistent about not paying our war taxes because we disagree with their purpose, then let’s stop paying that portion of our taxes that goes for abortion and subsidizes the tobacco industry. But then, why not withhold our property taxes if the schools teach evolution or sex education? Once the pattern of nonpayment as protest is begun, there will be no logical place to stop.

Jesus taught us to pay our taxes and his example showed us we must do the same. If I am to be a Christian and desire Jesus to say to me someday, “Well done, good and faithful servant,” then I can do no less than pay my taxes.

A letter from Elvin Glick fired just about every arrow from the traditionalist quiver: “there is no such thing as a war tax” — “The government has a right to its armies and police forces.” — “Governments have a right to levy taxes.” — Render unto Caesar, two kingdoms, go the extra mile, Romans 13, Jesus & Paul never resisted their governments, war taxes are different from military service, etc.

In the Mennonite Church held its churchwide delegate meeting. Gospel Herald reported:

[One extreme of the feedback:] In 22½ hours of business sessions, 266 delegates who answered the roll call “dragged their feet in giving women equal leadership opportunities in the church, in speaking with a clear voice on nuclear armaments and war taxes, and in preparing a relevant and up-to-date confession of faith.”

In their business sessions delegates… in the longest discussion of the week — struggled with how to realize reconciliation with a delegate who denounced them for continuing to pay war taxes.

Most of the floor discussion centered in the letter to President Reagan… “There’s an unfortunate philosophy behind this letter,” said James Hess, Bethel, Pa. “It’s that because I’m a Christian, I’m qualified to advise the government how to go about its business. That goes against our historic doctrine of the separation of church and state.”

Said Dan Slabaugh, Whitmore, Mich.: “The president will laugh when he reads this letter — if he reads it at all. He’ll laugh because he knows that every payday we disavow what we say when we continue to pay our taxes for war.”

A sidebar to that article read:

A prophetic voice?

How does the assembly process minority viewpoints? That became the focus in an intense discussion engaging assembly delegates for 2½ hours beyond their scheduled closing time in the final business session.

Impetus for the discussion came when Dan Slabaugh, Whitmore Lake, Mich., asked permission to make a four-minute statement on a concern of his. He confronted delegates with their failure to back up their sentiments about peace, as stated in their letter to President Reagan, with their actions. “Why do you continue to pay taxes that go for war purposes?” he asked. “The religious community in America could stop the arms buildup if it wanted to; I can’t understand why this doesn’t excite us.”

Slabaugh reported he had wanted to put two motions on the floor but had been advised by assembly leaders not to. (Later discussion revealed one motion would have called delegates to acknowledge that paying war taxes was sin but that they planned to continue doing so anyway; the other would have called for all Mennonites to stop paying war taxes immediately.) In frustration Slabaugh concluded: “I joined the Mennonite Church because of its stand on peace and nonresistance. I will leave it for the same reason.” He then walked off the assembly floor to participate in a seminar on war taxes.

In subsequent discussion, many delegates voiced concern about the incident and called for reconciliation to be effected between Slabaugh and assembly leaders. There was also discussion on how the assembly can hear a prophetic word and what is the process by which it is determined whether or not a minority opinion is prophetic.

After long discussion, delegates approved a motion which (1) made Slabaugh’s concerns about war taxes a part of the official record of the assembly; (2) asked the Council on Faith, Life, and Strategy to bring proposals to the next assembly for dealing with the war tax issue and for discerning “prophetic voices”; (3) called for immediate steps to be taken to bring about reconciliation between Slabaugh and the assembly.

This led to a letter to the editor from Betty Ann Keener in which she asked: “If the Bible says in three different passages to pay our taxes, why do we even question it?”

The issue carried this report:

Number of taxpayers protesting arms race “minuscule,” IRS says

For Suzanne Polen, a part-time research microbiologist in Pittsburgh, President Reagan’s recent decisions to increase arms spending mean that she will no longer pay that portion of her taxes she says would fund national defense. “The government is buying weapons which will eventually kill me,” said the 45-year-old tax protester. Instead of paying her full tax bill to the government, she plans to deposit about 50 percent of the money into the newly created Pittsburgh Fund for Life, which describes itself as a peace and justice ministry.

Since the Vietnam War ended, Wildon Fadely of the Internal Revenue Service said, the number of those who have withheld taxes to protest Pentagon activities has been “minuscule.” The category is so small that no separate records are kept, he added. But he admitted his general impression was the “protests of all kinds are on the rise.”

A conservative Anabaptist conference on “Basic Biblical Beliefs” was held in . Among its concerns for the church: “There is a growing alignment with ‘leftist elements’ who advocate civil disobedience, demonstrations, and nonpayment of taxes used for military purposes.”

Driving that point home, in the readers would see “An open letter to our brothers and sisters within the Mennonite, Mennonite Brethren, Brethren in Christ, and General Conference Mennonite Church(es)” that read in part:

We call for acts of tax resistance to be undertaken since our federal income taxes fuel the arms race. We suggest giving funds denied for use in building nuclear weapons to groups working for peace and disarmament, and to groups meeting human needs.

The Mennonite Central Committee’s Peace Section (U.S.) held its assembly in .

Jim Longacre, Peace Section chairman, brought a statement of concern to the group for possible adoption. After the document was criticized for not being specific enough, the group moved to add a paragraph on the war tax issue. Although there was some dissent regarding the usefulness of a statement (one person noted: “It’s easier to assent to a piece of paper than to be accountable”), and the initial voting process was confused and had to be repeated, the majority of the participants approved the statement.

That section of the statement read:

We were repeatedly reminded in this Assembly that the conscription of our income supports the nuclear arms race. Moreover, we saw that the government is increasing expenditures for nuclear and other weapons by decreasing expenditures for human services for the poor and oppressed. We encourage people to consider ways to witness against this evil use of the power of taxation, such as refusing to pay the military portion of the federal income tax.

The issue brought this news:

Episcopal bishop hits arms race, but doesn’t accept withholding tax

Episcopal Bishop Robert H. Cochrane of Olympia, Wash., while denouncing the worldwide buildup of nuclear arms, stopped short of condoning a tax revolt as did his Roman Catholic counterpart.

“Please know that I shall continue to pay to my government every penny of my income tax, but at the same time every penny that I save under our president’s new tax plan I shall give away to meet the needs of the poor and uncared for,” Bishop Cochrane said in his annual address to the diocesan convention. “I invite you to do the same.”

Bishop Cochrane’s diocese covers western Washington, the same area taken in by the archdiocese of Catholic Archbishop Raymond G. Hunthausen of Seattle. The archbishop has become a rallying point for a growing anti-nuclear movement among leaders of nearly a dozen denominations in the Pacific Northwest.

Archbishop Hunthausen has said that people would be morally justified in refusing to pay 50 percent of their income taxes in nonviolent resistance to nuclear “murder and suicide.” He also said he favors unilateral nuclear disarmament.

Truman H. Brunk, Jr., snuck a war tax resistance message into his article “Disarmed by his peace”:

Neither can Christians hide their eyes from the evil insanity of the arms race. Christ came to signal peace on earth, not preparation for war. Christ’s peace means that we cannot participate in the crime of preparation for nuclear war. The obedience of Christians to their government is not absolute and unconditional. We need the courage to avoid adding even a particle of evil to our broken creation. How long can good Mennonites pray for peace and pay for nuclear readiness with our tax dollars?

And to finish off the year, an article on the Ames Mennonite Fellowship in the issue included this news about organized war tax resistance there:

[T]here are three things God is doing in Ames, Iowa… [including] the formulation of guidelines for a war tax alternative fund.

[Ames Mennonite Fellowship] is taking the lead in establishing a war tax alternative fund for persons in the Ames area who are conscientiously opposed to paying taxes for war. In , AMF took formal action to establish the fund. Since then, some $300 has been contributed to it. On seven persons gathered and drew up guidelines for participation in the fund.

In brief, the group determined that contributors to the fund need to pay “an equivalent to the amount actually withheld from Internal Revenue Service.” Participants are expected to sign a “statement of purpose and guidelines” at the time of the first deposit. Keith Schrag, Dan Clark, and other AMF participants in the fund welcome questions and counsel from the broader church in this matter.


This is the twenty-third 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

Here’s how Larry Cornies of the Gospel Herald reported on the negotiations between the General Conference Mennonite Church and the IRS (the Mennonite Church, with which Gospel Herald was associated, was supporting the General Conference action but from a bit of a distance):

Conference, IRS fail to reach administrative solution to tax withholding problem

Representatives of the General Conference Mennonite Church and the Internal Revenue Service failed to reach an 11th-hour compromise at a meeting in Washington on which would have averted a suit by the 63,000-member denomination against the government agency.

IRS officials at the meeting denied that there was any administrative solution to the conference’s complaint that it must withhold the income taxes of its employees, thereby acting as a tax collector for the state. The denomination has argued, and will argue in a forthcoming judicial action, that the IRS requirement violates the concept of separation of church and state as embodied in the First Amendment in the U.S. Constitution.

“The 45-minute meeting was cordial, but unproductive,” said Vem Preheim, general secretary for the conference. “We outlined our concerns about the withholding issue as a historic peace church and described the problem which the IRS requirement poses for us.”

William Ball, the conference’s attorney in the matter, then formally asked members of the IRS’s special working group on withholding issues whether there was any way to exempt the General Conference from the problematic requirement.

Nancy Schuhmann, who chairs the special group, stated that the IRS must abide by its codes of operation and would not be able to offer an exemption on tax withholding to the conference. IRS officials Susan Cunningham and Gail Libin were also present for the discussions.

In light of the results of the meeting, attorney Ball will complete the preparation of the conference complaint and submit the brief to a U.S. district court after one last check to make sure all administrative possibilities have been exhausted.

The General Conference’s General Board was authorized to initiate a judicial action on the tax withholding question at an international gathering of the conference membership at Estes Park, Colo., in .

More than a year earlier, on , delegates to a special midtriennium conference session instructed the General Board to “use all legal, legislative, and administrative avenues for achieving[”] conscientious objector exemption to the tax withholding requirement.

John J. Hostetter, Jr. attacked the new war tax resistance craze in a commentary titled “Render unto Caesar”:

In the , issue of the Gospel Herald, the forms of protest on nuclear weaponry advocated by MCC, Peace Section, include the following, “We call for acts of tax resistance to be undertaken since our federal income taxes fuel the arms race. We suggest giving funds denied for use in building nuclear weapons to groups working for peace and disarmament, and to groups meeting human needs.”

Such statements are damaging and completely misleading. It gives the impression to the uninformed that an option for taxpayers is withholding part of their tax liability and sending it somewhere of their own choosing. Rather, the choice is whether one pays his tax or whether he pays his tax plus penalty and interest. The only other possibility at present is fraud for deliberately not reporting income, which is even more serious.

Pick and choose from the budget? Most ethical and religious protestors base their action on the notion that one can pick and choose in the budgetary items of the government, as a shopper at a department store. It is implied that taxes are a voluntary contribution to the government by its citizens and therefore, if they don’t like the way the money is spent, they can withhold the part of the contribution they don’t like.

The courts have long ago settled this also. There is a classic quotation from Judge Learned Hand, “Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich and poor, and all do right, for nobody owes any public duty to pay more than the law demands; taxes are enforced exactions, not voluntary contributions.”

While one can so arrange his affairs to pay as little as possible within the law, this does not imply the right to pay the part one likes and refuse the rest any more than one can dictate how the groceryman uses the money paid for groceries. Once the tax liability is assessed, it is no longer the taxpayer’s money. Otherwise very few would pay any taxes since we all feel we have better ways to spend money than the way the government spends it.

Some object to the defense budget, while others feel just as strongly about the welfare program. Although far less than one tenth of one percent of church people protest taxes to the point of refusing to voluntarily pay all of their taxes without confiscation, yet probably a high percentage of Christians as well as non-Christians would opt to send their tax money to a “Peace Fund” were that option available. At present it is not. Perhaps in the future the Congress may grant such an election in much the same way that taxpayers can direct $1 of their taxes to the presidential election campaign. Even if such were possible, it wouldn’t change the size of the budget for defense.

In the Waitzkin case of , the court said that conscientious objectors couldn’t withhold 50 percent of their tax on the basis of “war crimes” deduction. Neither religious beliefs nor international law relieve citizens of tax liability. Tax is neutral on religious matters and is imposed on all citizens, even though each may object to some specific governmental expenditure on religious grounds.

Likewise in the McDade case, the “war crimes” deduction was disallowed. The taxpayer’s belief that the government shouldn’t force its citizens to participate in taking of lives didn’t relieve her of an obligation to pay tax. In another case, the taxpayer’s deduction for “conscientious objection to military expenditures” was denied and the negligence penalty imposed. Military protest deduction wasn’t permitted under the code. Taxpayer lacked standing to contest military expenditures of the government. (Reimer) In the Van Tol case, the war tax credit was denied; sincerity of the taxpayer’s objection to war didn’t excuse the tax liability.

The government gets the money. A few observations could be made. First, such protestations, as sincere as they are, are not accomplishing what may be the desire of the protest, in that the government ends up with more, not less, money for undesirable purposes as a result of the protest. Not only will the tax be collected, but penalty and interest as well. (The average increase is $207 for penalty alone.)

Second, in the case of war or defense, not one cent less will be spent for bullets, bombs, or battleships because of the protest. Tax money which we might earmark for Cambodian Relief, as good as that might be, only means other money out of the same treasury is used for what the Congress believes is necessary for national defense, and if that is not enough, the government will simply borrow what it needs. One who thinks that such a fund will change the size of national defense has only a superficial method of salving his conscience.

Third, Internal Revenue agents, with (against) whom I have worked, openly joke at such protest tactics. Regardless of the agents’ own personal views on the use of tax money, which all citizens agree leaves much to be desired, they as public servants must go and collect the tax whether it is from an impoverished taxpayer, a religious protestor, or a fraudulent evader. Thus all that is accomplished is a reduction in efficiency and an increase in the cost of collection in the tax system. The Revenue Service doesn’t make the laws; Congress does. A much more valid approach is correspondence with those in Congress responsible for the present law and who have the power to change it. Certainly the revenue agents have no jurisdiction over setting up the national budget.

Internal Revenue agents deserve our respect. They are, with some exceptions, well trained and conscientious, doing a job necessary to insure compliance and integrity in the tax system. (After all, Jesus selected one as one of his disciples. While he wasn’t the star of the show, he certainly wasn’t the villain either.)

It would be interesting to know what percentage of church people have ever written to their congressman expressing their concern on militarism. The percentage would probably increase if names and addresses of congressmen were available on church bulletin boards with sample letters for those who want some positive ways to express their concerns.

I cringe when reports come out in the paper of tax protestors who have been convicted of tax evasion on religious grounds with a byline that they are Mennonites, with the implied impression that this is a belief of such churches. Mennonites do not believe that. Editors of newspapers and periodicals should be corrected when it is implied. The vast majority of Christians believe such a stance to be unscriptural teaching.

This prompted a series of letters to the editor in response:

Vernon Schmidt ()
Generally approved of Hotstetter’s article, but didn’t add anything notable to the debate.
Lee H. Kanagy ()
Called Hotstetter’s opinion “a good antidote to the poisons of resisting our government and advocating withholding certain taxes.”
Harvey M. Zimmerman ()
Called Hotstetter’s commentary “a breath of fresh air” and said “the newer viewpoint promoted so much presently is not the historical nor the majority viewpoint of the Mennonite brotherhood.”
Peter Ediger ()
“I differ from his assessment that those in our churches who cannot in Christian conscience pay war taxes are ‘simply being contrary.’ That seems to me to be a judgment form the world rather than the Word. I believe that, increasingly, those who have ears to hear will understand that, while it may be contrary to the world, to resist payment of war taxes is being faithful to the Word of God.”
Hotstetter responds ()

The failure of the General Conference Mennonite Church to reach an agreement with the Internal Revenue Service… should come as no surprise. Furthermore, if the case goes to court the winner can be predicted with a considerable degree of assurance. It will be Attorney Ball in collecting his fee. It is to be hoped that our church does not emulate the unenviable position in which that church now finds itself. It can hardly back down without swallowing its pride and cannot push forward with any hope of success in the untenable stance it is taking. The constituency should scream at using so much funds on such a case.

The requirement of the service to withhold taxes and forward them to the government is nothing new. It has been on the books for more than a generation. If they had not signed the waiver on Social Security taxes, they would have more of a leg to stand on. They can’t have it both ways.

Ron Flickinger ()
Felt that even if Hostetter’s arguments were valid, “there is still the conviction, scripturally based, that we must witness to Christ’s way of peace. Our quiet support for the military as we pay our taxes each year is not consistent with that witness.” Says Flickinger: “Christian war tax resisters are basing their actions on Scripture, not on a desire to attract persecution or publicity.”

The issue included an editorial, “As for taxes…”, from Daniel Hertzler. There wasn’t much meat there. It talked around the subject for the most part, though it did mention Hertzler’s own dipping-his-toes-in: “For a time I resisted the telephone tax, but then I gave up. Perhaps I was a little overly impressed by the threatening form letters which began to come from the Internal Revenue Service. Also, tax refusal seemed like a form of revolution. As an orderly Mennonite, revolution is not my style.”

That prompted Art Landis to shoot back in the issue with a letter to the editor taking Hertzler to task for romanticizing earlier generations who “had no compassion for the slave or the prisoner. I believe the state could have constructed concentration camps and gas ovens next to their meetinghouses and they would not have protested.”

Hubert Schwartzentruber worried that the much-fought-over statements of policy on Mennonite peacemaking might prove to be pyrrhic victories, in his discussion of the "Peacemaking" statement approved at the General Assembly:

Good statements can have a reverse and negative effect… The statement can serve to immunize us and keep us from action. We have resolved our guilt by preparing another statement. This statement calls for a radical change of lifestyle. Guilt and inner conflict are not as easily laid aside as this statement might indicate. Wrestling with the complex issues of peace does not successfully reduce inner conflict. What would really happen if “the old self that lives for self dies”? We call into judgment economic systems that keep millions poor when we ourselves are very deeply rooted in that economic system. We denounce wars, but no consensus can be reached regarding applying the same biblical understanding to paying for the hardware of war as we have for giving of our bodies for war.

[A]t Bowling Green when a brother expressed his concern over the assembly’s failure to deal with the question of obedience as it relates to payment of taxes for war. Even though long discussion followed, business proceeded very much as usual…

The question that comes to my mind is whether we indeed should make statements such as these when we know well enough that the very structures of our institutions would be shattered if we attempted to live out the text of the statement.

This news came from the issue:

Lutheran pacifists urge co-religionists to act on antiwar tax challenge

Responding to Seattle Catholic Archbishop Raymond Hunthausen’s call for a tax revolt against the nuclear arms race, Lutheran pacifists have urged co-religionists to join the protest, redirecting the money to the poor. “We shall act on Bishop Hunthausen’s encouragement to resist a percentage of our federal income tax that is symbolic of allocations made to the military,” said the New York-based Lutheran Peace Fellowship, an independent intra-Lutheran group which works with the International Fellowship of Reconciliation.

“We will no longer offer our tax dollars for a nuclear military that affronts the lordship of Jesus. Instead, we choose to redirect resisted tax dollars to the poor of our country and of our world.”

Conscientious tax resisters who were hoping the courts would find a place for them in the U.S. Constitution were disappointed (Levi Miller reporting):

Supreme Court rules on Amish Social Security payment

Amish employers and employees cannot invoke their religious beliefs to avoid paying Social Security and federal unemployment taxes, the Supreme Court ruled on .

The unanimous decision overturned a western Pennsylvania judge’s ruling that forcing the Amish to pay such taxes violates their freedom of religion.

Chief Justice Warren E. Burger said, “The design of the [Social Security] system requires support by mandatory contributions from covered employers and employees.”

The controversy arose when the internal Revenue Service informed Edwin Lee, an Old Order Amish carpenter from Lawrence County, Pa., that he owed some $27,000 in back taxes. Lee had not paid any Social Security taxes for himself or his employees since . He also had not withheld such taxes.

It was noted in the ruling that Congress has already provided for a tax exemption that covers self-employed Amish, such as farmers. The Amish believe that the church and the family should take care of the elderly and do not withdraw the government funds at old age.

John A. Hostetler, a professor at Temple University and member of the Plains Mennonite Church, commented on the ruling by saying that although “it is a blow for religious liberty in general, in the long run it is better for the Amish to pay it. If they were exempt, it would create jealousy.”

Hostetler said he did not know how many of these small shops would be involved. “It will mean more paperwork for them,” he concluded.

A follow-up by Phil Shenk explained the consequences for war tax resisters:

Court decision hits tax resistance hard

The U.S. Supreme Court indirectly referred to the issue of war tax resistance and the World Peace Tax Fund in its ruling, denying an Amish employer exemption from paying and collecting Social Security taxes.

The unanimous decision, plus the arguments employed by the court, may also have diminished the prospects for success in the General Conference Mennonite Church’s case asking for an employer’s exemption from collecting federal-military income taxes for the government.

In the Amish case, Amishman Edwin Lee had refused to withhold Social Security taxes from his Amish employees’ paychecks and failed to pay the employer’s share of their Social Security taxes, claiming that doing so would violate his and his employees’ First Amendment rights to the free exercise of religion. Lee said the Amish believe it is sinful not to provide for their elderly and needy themselves and therefore are opposed to the national social security system.

Unlike the celebrated case, in which the Supreme Court granted the Amish an exemption from Wisconsin’s compulsory school-attendance law based on their free exercise of religion rights, the Supreme Court here held that the government’s interest should overrule the religious rights of the individual because it would be difficult for the Social Security system to accommodate the “myriad exceptions flowing from a wide variety of religious beliefs.”

In ruling that Amishman Lee’s First Amendment religious rights must “yield to the common good,” the Supreme Court raised the issue of conscientious objectors’ refusal to pay taxes that go for what the court called “war-related activities.” The court said it could not see any difference between Lee’s refusal to pay Social Security taxes and the position of one who refuses to pay war taxes.

“If, for example, a religious adherent believes war is a sin, and if a certain percentage of the federal budget can be identified as devoted to war-related activities, such individuals would have a similarly valid claim to be exempt from paying that percentage of the income tax.”

The problem with this, the court said, is that “[t]he tax system could not function if denominations were allowed to challenge the tax system because tax payments were spent in a manner that violates their religious belief.”

In a very broad statement that implicitly referred to religious conscientious objection to federal-military income taxes as well as Social Security taxes, the court revealed its basic rule: “Because the broad public interest in maintaining a sound tax system is of such a high order, religious belief in conflict with the payment of taxes affords no basis for resisting the tax.”

The court did recognize that Congress has passed a constitutionally sound law that exempts Amish who are self-employed from paying Social Security taxes. But it held that taxes imposed on employers “must be uniformly applicable to all, except as Congress provides explicitly otherwise.” Because Congress has not exempted Amish employers or their employees from Social Security taxes, the court refused to honor their religious rights over the interests of the nation as a whole.

Before Congress, in the proposed World Peace Tax Fund legislation, is explicit language that would “exempt” conscientious objectors from paying war taxes and instead divert their taxes to peaceful governmental activities. If passed, this might provide the authority the court has implied it needs before it will honor the rights of war tax objectors.

A Mennonite lawyer, John Yoder, is working as one of several assistants to Chief Justice Burger, the author of the opinion striking down Amishman Lee’s free exercise of religion rights. Burger’s Mennonite aide is originally from Hesston, Kan.

The decision was so gratuitously dismissive of conscientious tax refusal that the General Conference Mennonite Church decided to halt its legal action, on :

In the light of a negative judgment rendered by the U.S. Supreme Court against an Amish employer on , the General Conference’s judicial action committee has recommended to the denomination’s General Board that a planned suit against the IRS on the issue of tax withholding “be put on indefinite hold.” The committee’s decision came at the end of a conference call with William Ball, who has been preparing the case on behalf of the church group over the past year. During the telephone meeting, Ball indicated that, considering the Supreme Court ruling in the case IRS vs. Lee, the General Conference would almost certainly lose its case.

In a cover story in the issue Donald B. Kraybill proposed some ideas on what to do about the threat of nuclear war. Idea #10 was “Refuse to pay some of your federal income taxes as a witness to your faith. If you’re scared, try a small amount like $7.77. If that’s too scary, at least send a letter describing the difficulty of praying for peace and paying for war. Those who pay taxes without sending such a letter are quietly condoning and supporting the nuclear arms buildup.”

Raymond Hunthausen’s war tax resistance, which had been alluded to earlier, was covered in a brief note:

Catholic prelate in Seattle will give half of U.S. tax to charity as arms protest

Seattle Archbishop Raymond G. Hunthausen announced that he will withhold half of his income tax to protest “our nation’s continuing involvement in the race for nuclear arms supremacy.”

“As Christians imbued with the spirit of peacemaking expressed by the Lord in the Sermon on the Mount, we must find ways to make known our objections to the present concentration on further nuclear arms buildup,” the archbishop told 300 peace activists attending a meeting at Notre Dame University.

In the issue, Ivan H. Stoltzfus felt compelled to write in to explain “Why I pay taxes.” The standard set of bible verses were deployed to explain that worldly goods are at the disposal of worldly governments; Rome’s government was no better than ours, so Paul’s advice in Romans 13 still holds; besides, it’s impossible to determine what percentage of your taxes are objectionable, so you might as well pay the whole thing. Still, Stoltzfus wrote, if there were a Peace Tax Fund law, he’d go along with it.

Rob Sauder, in the issue, pointed out that it’s silly to act as though when Jesus gave his “Render unto Caesar” answer he was merely saying “yes: pay all your taxes.” After all, that’s not how his interrogators interpreted it at the time.

Another Catholic war tax resister was in the news in that issue:

Iowa priests’ senate votes support for lay minister’s anti-war fight against IRS

A senate of priests in Iowa has voted to support a Catholic lay minister who refuses to pay his federal income taxes as a protest against the nuclear arms race.

The resolution approved by the representative group of priests in the Dubuque Catholic archdiocese says they commend Tom Cordaro and St. Thomas Aquinas parish at Ames for their courageous stand relative to the payment of taxes for military and nuclear armaments.

Mr. Cordaro, 27, has held back most of his income taxes because he believes it would be a sin to contribute money for nuclear weapons. The parish council at St. Thomas Aquinas has refused to honor an order by the Internal Revenue Service to turn over Mr. Cordaro’s wages to satisfy the $828 tax debt.

Dan E. Hoellwarth made another attempt to defang Romans 13 in the issue. According to him, the description of government in that chapter should be seen as prescriptive, not descriptive, and is meant to restrict which sorts of governments Christians owe allegiance to: “what if the leaders are not acting in accordance with Scripture?” “Obviously we should pay taxes… However…”

The Catholic war tax resisters were back again in the issue:

Berrigan will take church stand on A-arms seriously when its leaders go to jail

The Catholic peace advocate Daniel Berrigan says he will take the church’s anti-nuclear arms movement seriously “when we have a few bishops in jail.[”] Berrigan, who is appealing a 3–10 year prison sentence for breaking into a Pennsylvania nuclear plant, spoke to some 200 students and faculty members at Fordham University.

The Jesuit priest said this “unparalleled threat to our survival” has made civil disobedience — such as demonstrations and withholding federal income taxes — a necessary component of the anti-nuclear movement.

He said he was encouraged by the fact that the American church hierarchy no longer engages in “cold-war” rhetoric, and that the peace movement has made some strides. But he added that the church, like the rest of the anti-nuclear movement, has only “moved the diameter of a dime” toward serious opposition to the arms race.

And the Methodists turned up too:

Giving to the poor in lieu of to the IRS

A Methodist pastor and wife in Portland, Oregon, withheld $1500 from their U.S. income taxes. They turned $1,000 of the money into $5 bills and gave them to persons they found in line at the state of Oregon employment service.

According to the United Methodist John and Pat Schwiebert “clipped [a note] to each $5 bill explaining that the couple was withholding a portion of their tax ‘because we cannot in good conscience do nothing while income we have earned is used by our government to plan and carry out the killing of human beings…’ ”

Linda & Titus Peachey penned a poignant reflection on the still-ongoing bloodshed and destruction caused by the American war in Southeast Asia for the issue:

After nearly a year in Laos, we feel a bit of fire brewing in our bones. Surely, we think, the church can offer an alternative and a “no” to the militarism and violence that is increasingly manifested around the world. Surely we have a responsibility to end such suffering. Yet, as we turn to our church papers (which we read avidly even though they arrive 4 to 5 months late) we find that much of the discussion on peacemaking, including war-tax resistance, seems to focus on the interpretation of certain biblical passages. While it is important that these passages shape our thoughts and direct our lives, it seems that too much time is spent fine-tuning favorite arguments in comfortable, safe settings, far removed from the cries of those who suffer. We wonder, for example, how well our arguments would stand up if the bombing which occurred in many areas of Laos had instead destroyed our own communities in Kansas, Ohio, or Manitoba.

The oil lamps burned late into the night when we visited the village. The day before a Lao woman, the mother of 11 children, was killed when her hoe struck a small anti-personnel bomblet that had buried itself under a root in her garden. The bomblet, one of hundreds which still litter the soil, had been dropped 10 to 15 years ago… Looking at the depression left in the soil by the explosion, the hoe fragment, and the saddened eyes of the 10-year-old daughter, we wondered who would own this family’s grief… who would answer for this woman’s death?

The answer, we fear, is no one. Indeed the United States has created a military system which can kill in such a way that no one need feel guilty. Certainly no one in America, army general or taxpayer, will be accused of plotting the death of this peasant woman. No international court will bring bomb manufacturing companies to trial. Even to know which pilot dropped that particular bomblet some ten years ago would be impossible. Thus we have created death without a murderer.

Are we really so clever? Have we finally outwitted God, who would come and ask, “Where is Abel, your brother?” Indeed, if God should come and ask, would he not find us all guilty?

Of course, we as historic peace churches have often tried to separate ourselves from our nation’s militaristic policies, to be a people with a different identity. To some extent we have succeeded. The very fact that Mennonite Central Committee is allowed to be in Laos is in large measure due to the fact that we, as Mennonites, did not fight as U.S. soldiers in Indochina.

Nevertheless, how clean are we? Are our self-perceptions of innocence realistic? Or have we been lured into a giant game of guilt evasion whose players include Pentagon officials and common folk alike? While we ourselves have not worn a soldier’s uniform, have not our taxes and our silence helped to build weapons systems and to pay the salaries of those who fight? Though we have espoused love and peace, could any of us stand before that peasant woman’s family and state with assurance that we did not contribute to the making of the weapon that killed her?

Thus, the presence of the shattered family in Muong Kham or the “cave dwellers” in Sam Neua is disquieting to our spirits — the links between our tax money and their suffering are too strong to ignore. The option of war tax resistance then seems not like a matter for debate, but the next logical step for all Christians who would work for peace in the world.

Perhaps many of you will disagree with us that withholding taxes is a faithful part of peacemaking. May we plead however that before final judgments are made, you listen to the voices of those hurt by our violence? Standing close to them, we need to respond with compassion. What will we say? What will we do?

A letter to the editor from Robin Lowery followed: “They [the Peacheys] seem to base their conclusion on the experience of those they dialogued with rather than on what God our Father says to us through the Bible,” Lowery wrote. “It is a dangerous thing to base our faith on experience and feelings.” We shouldn’t expect governments to live up to Christian principles. Our worldly life is only temporary; we are guests here and live under worldly rules temporarily. “War is a horrible thing, but even more terrible is the judgment waiting for those who would oppose God and what he has put in place.”

A letter to the editor from the Peacheys complained that their original article had been severely edited:

As edited by Gospel Herald, our article seemed to imply that all true peacemakers will engage in war-tax resistance. Certainly we were urging Christians to seriously consider making some type of witness with their tax return. Our original article acknowledged, however, that this could take many forms. Some people may choose to live with an income below the taxable level while others may wish to enclose a letter of concern with their tax return. Some may withhold a symbolic amount while others withhold all of their taxes.

Yet, none of these actions can be the whole of peacemaking. Rather, as we stressed in our original submission, peacemaking is a total way of life which embraces our troublesome next-door neighbor as well as those whom our country defines as “enemy.” Further, as we seek to prevent suffering caused by North American militarism, we must also turn to those in our communities who have been cut off from help by our nation’s preoccupation with defense “needs.”

Finally, all of our actions must spring from our Christian faith. We cannot work for peace out of guilt or a desire for personal innocence. Instead, what we do, we do joyfully as a positive witness to life, to wholeness, and to our faith in God who loves all people, irrespective of human barriers.

And Titus Peachey also wrote a follow-up article. Here is an excerpt that touches on war tax resistance:

  • The U.S. asks neither for our consent or direct physical participation to send weapons around the world such as the cluster bombs which were dropped in Laos. It requires only our dollars and our silence. Can we continue to give our government what it needs to make wars, and then serve the victims of its violence with a clear conscience? Can we still claim to be nonresistant if that violence was committed in defense of our way of life in another part of the world?

  • Some of us felt that the shovels provided to Lao farmers in Xieng Khouang should be purchased with money which Mennonites withheld from their taxes, thereby making the connection between our nation’s militarism and the victims of war. While some of the shovels were indeed purchased with the Taxes for Peace Fund, many people cited legal, theological, and practical problems with taking such an action.

    From our vantage point in Laos, we admittedly worry more about the theological, human, and practical problems of inaction. Can we find common ground for a strong, unified, Mennonite peace witness which deals more directly with our nation’s defense budget, arms sales, and military aid?

The Peacheys’ story was evidently persuasive enough that the MCC war tax redirection fund administrators decided to donate some of the redirected taxes to bomb clearance in Laos:

MCC has spent over $10,000 to purchase and ship about 1,200 shovels to Laos, and $4,000 of that amount was allocated from MCC’s “Taxes for Peace” fund. This “Taxes for Peace” fund was established in to receive contributions from church members who had voluntarily withheld portions of their taxes as a symbolic protest against the government’s excessive spending for military purposes.

“Since people withheld this money so that it could be used for peace instead of war, we feel it especially appropriate that these dollars be used to help clear the land of Laos of bomblets made and dropped by Americans,” explains John Stoner, executive secretary of MCC U.S. Peace Section.

Canadian Mennonites wanted to get in on the act, according to this account:

What is the meaning of conscientious objection to war in Canada today, and how does this relate to the support of Canadian military industries and armed forces activities? That is the focus of a task force on tax support of Canadian military activities. A short document spelling out proposed goals and research tasks of this group was mailed to each of the conferences earlier this year asking for more guidance or support, perhaps after discussion at their annual meetings. The initial work of this task force is being coordinated by the Peace and Social Concerns office of MCC (Canada).

War tax resisters continued to have tough luck in U.S. courts, as this showed:

“War tax” withholders lose case, are penalized by U.S. Tax Court

A Rhode Island couple who have refused to pay their federal income taxes as a way of demonstrating their opposition to military spending have lost their fight with the U.S. Internal Revenue Service. The United States Tax Court in Washington has not only ordered Kevin and Linda Regan to pay $4,138 in back taxes and $206 in interest for , but it has also slapped the couple with a $500 fine for having “wasted” the government’s time and money on “frivolous” actions. Although the decision was reached , the IRS office here only announced it .

Keith Johnson, an IRS public affairs officer, said the agency was publicizing the Tax Court decision because the Regans had been the subject of a long Providence Journal-Bulletin story in which the couple attempted to justify their nonpayment of taxes on religious and moral grounds. In the interview, the Regans argued that the arms race contradicted the Christian belief against the taking of human life. “What we were presented with were taxpayers who were saying they could withhold tax payments on moral grounds,” Mr. Johnson said. “This is an argument that neither the IRS, nor the courts, accept.”

Finally, a letter to the editor from Weldon Nisly emphasized the parallel between conscientious objection to the draft and conscientious objection to military taxation:

May we all have the faith and courage to stand with these young men of conscience facing draft registration. It is indeed a difficult moment and decision they and their families face. But it is not just they who face the demands of the powers in our country and time. We all face a parallel decision in a direct way with the demand for tax money to finance the Pentagon’s headlong plunge toward death and destruction of all God’s creation and creatures. The painful question of faith we ail face is will we contribute to and cooperate with that demand of the powers or will we choose to place our trust in God alone?


This is the twenty-eighth 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 1986

When I hit in the archives it seemed to me that I started seeing a lot more mentions of how “our tax dollars” were financing this or that government-sponsored horror, but much less followup from there about how such a thing might lead one to resist paying. Maybe that was seen as an obvious corollary by then, or maybe some people had abandoned the idea of war tax resistance as impractical and had just become resigned to complaining. It’s hard to tell from the record.

That’s not to say there wasn’t war tax resistance content. Plenty of it. The “Taxes for Peace” war tax redirection fund, run by the Mennonite Central Committee’s (U.S.) Peace Section, announced it’s annual drive in the issue. The fund would be redirecting money to the Lancaster County (Pa.) Peacework Alternatives Project, and announced that they had redirected $4,600 to a project to aid victims of violence in Guatemala the previous year.

A curious story, “The parable of the taxpayers” by John F. Murray appeared in the . It was a sort of updating of the “parable of the talents” from the Bible. It included a character who was a war tax resister but the parable chided him for hiding his money away from the tax collector rather than spending it on good churchly stuff. Perhaps this indicates that this was one stereotype of war tax resisters — as miserly sorts — that was prevalent in Mennonite circles.

The emerging war tax resistance movement in Japan took the offensive in , according to this article:

A Mennonite pastor is among 22 Japanese tax resisters who have sued the government for what they say was an “unconstitutional” collection of their taxes in . The 22 are all members of Conscientious Objection to Military Tax (COMIT), and 12 of them are Christians — including Michio Ohno, a Mennonite pastor in Tokyo. The government action involved the seizing of the bank accounts of Ohno and two others. The 22 charge that Japan’s so-called Self-Defense Forces is a violation of the post-World War Ⅱ constitution, which forbids the country to have an army, navy, and air force. So, they charge, the collection of taxes for the military is also unconstitutional.

John K. Stoner promoted war tax resistance :

To pay or not to pay war taxes

Nine to five

by John K. Stoner

Members of the Mennonite Church in the United States contribute $9 to the federal government for military purposes for every $5 they contribute to the local church for the cause of Christ.

Nine to five is the proportion of military support to local church support. Nine to five is also a traditional eight-hour workday. The fruit of our labor is paying for the arms race.

The nine-to-five calculation is based on figures from the current Mennonite Yearbook, p. 190. The contributions given by U.S. Mennonite Church members through the congregational treasury in totaled $57,269,704. This figure does not include individual gifts that were not channeled through the congregation. The estimated military tax paid by the same people in was $105,800,000.

Stanley Kropf, churchwide agency finance secretary, estimates that the pretax income of Mennonite Church members in was $1,602,600,000. I have calculated a 12 percent tax rate paid on that income, with 55 percent of the taxes going to past and present military costs, including a portion of interest on the federal debt attributable to inflationary military spending. I believe that these figures are correct within a margin of 5–10 percent.

No great concern?

Maybe it isn’t a matter of great concern. Some say that the government is responsible for what it does with tax monies. We are not accountable.

Bernard Offen, a Jewish survivor of Auschwitz, thinks differently. His letter of war-tax protest came across my desk recently, and I share it as a stimulus to reflection on our war taxes in :

The guards at Auschwitz herded my father to the left and me to the right. I was a child. I never saw him again.

He was a good man. He was loyal, obedient, law-abiding. He paid his taxes. He was a Jew. He paid his taxes. He died in the concentration camp. He had paid his taxes.

My father didn’t know he was paying for barbed wire. For tattoo equipment. For concrete. For whips. For dogs. For cattle cars. For Zyklon B gas. For gas ovens. For his destruction. For the destruction of 6,000,000 Jews. For the destruction of 6,000,000 Jews. For the destruction, ultimately, of 50,000,000 people in World War Ⅱ.

In Auschwitz I was tattoo #B‒7815. In the United States I am an American citizen, taxpayer #370‒32‒6858. I am paying for a nuclear arms race. A nuclear arms race that is both homicidal and suicidal. It could end life for 5,000,000,000 people, five billion Jews. For now the whole world is Jewish and nuclear devices are the gas ovens for the planet. There is no longer a selection process such as I experienced at Auschwitz.

We are now one.

I am an American. I am loyal, obedient, law-abiding. I am afraid of the Internal Revenue Service. Who knows what power they have to charge me penalties and interest? To seize my property? To imprison me? After soul-searching and God-wrestling for several years, I have concluded that I am more afraid of what my government may do to me, mine, and the world with the money if I pay it… if I pay it.

I do believe in taxes for health, education, and the welfare of the public. While I do not agree with all the actions of my government, to go along with the nuclear arms race is suicidal. It threatens my life. It threatens the life of my family. It threatens the world.

I remember my father. I have learned from Auschwitz. I will not willingly contribute to the production of nuclear devices. They are more lethal than the gas Zyklon B, the gas that killed my father and countless others.

I am withholding 25 percent of my tax and forwarding it to a peace tax fund.

Offen gives permission to reproduce or publish his letter and says he may be contacted at Sonoma County Taxes for Peace, Box 563, Santa Rosa, CA 95402.

No simple answer. What is the answer to the war-tax dilemma? I offer no simple one. I simply identify a challenge to our faith which will not go away. And I think it is helpful to have some idea of how much money, and in what proportion, we are giving to the death machine.

St. Augustine said, “Hope has two sisters: Anger and courage.” Beautiful women, these, in an age of despair.

That prompted a letter to the editor from Lester L. Lind:

Thank you for printing the article by John Stoner, “Nine to Five”… It is good but uncomfortable for us to be reminded of our involvement in military and war-related activity. I wonder how much longer the Mennonite Church can remain so silent and still carry the distinction of being a peace church. In a democracy, silence gives consent. In light of Scripture, our history, and the present reality that Stoner points out, how can we Mennonites give our consent to spending so much for war?

Withholding federal income tax for conscience’ sake is still a lonely and often misunderstood act, even within the church. True, there are individuals and small segments of the Mennonite Church who have taken positions similar to the Stoners. But I long and pray for the time when such actions of civil disobedience will be strongly supported and encouraged by the majority of Mennonites.

A war tax redirection ceremony and tax day protest was covered in the issue:

A woman holding envelopes hands a piece of paper to another woman who is holding several sheets of paper. Both women are outside on a sidewalk, wearing jackets. A mailbox is visible behind them.

Michigan group gives war-tax money to the poor.

On the income-tax deadline of , a group of 11 people in Kalamazoo, Mich., called “Partners in Peace” gave a public witness to their beliefs in front of the post office. They mailed their income-tax returns minus the amount they calculate is used for military purposes — 50 percent.

Instead the group gave that amount — which together came to about $5,500 — to five local agencies that assist the needy. Here Partners for Peace member Karen Small gives a check to Marcia Jackson of Loaves and Fishes.

The group, which includes Mennonites, also conducted a short worship service with singing, prayer, and testimonies by several participants. Onlookers were given printed statements and pens with the inscription, “If you pray for peace, should you pay for war?”

This is the second year the public witness has been conducted. Winfred Stoltzfus, a Mennonite doctor who is a member of the group, said he and others are being “harassed” by the U.S. Internal Revenue Service, which is seizing bank accounts and portions of their paychecks.

The existence of a mutual aid fund for war tax resisters was made known to readers of the issue:

“Even if you are not a war tax resister, you can help those who are,” say a group of Christians who operate the Tax Resisters Penalty Fund. Based in North Manchester, Ind., it helps resisters when they suffer financial loss through the seizure of penalties and interest by the U.S. Internal Revenue Service. The fund, started in as a project of the local chapter of Fellowship of Reconciliation, is currently trying to broaden its base of support because of the increasing number of requests for assistance. More information is available from the North Manchester Fellowship of Reconciliation…

While war tax resistance seemed mostly a U.S. phenomenon during the Vietnam War era (and this led to some chagrin when Canadian Mennonites felt like they were being dragged into disputes about it), Canadians were also getting in on the act by this time ():

Canadian war-tax resisters hold first national conference

Conscience Canada, a Victoria, B.C.-based organization objecting to Canadian military taxes, held its first national conference recently. Several participants reported that they sent the military portion of their taxes to Peace Tax Fund — a trust account administered by Conscience Canada which is not approved by the government.

Member of Parliament James Manley told the participants how they could be more effective in lobbying their MPs. Motions favoring peace tax legislation were introduced in the House of Commons by Manley in and and by MP Simon De Jong in .

Reporting on war-tax resistance in the United States, Robert Hull, a Mennonite who chairs the Washington, D.C.-based National Campaign for a Peace Tax Fund, said his group has enlisted 55 representatives and four senators as sponsors of peace tax legislation in the U.S. Congress.

“Conscience Canada is part of a movement in 17 countries, from Finland and Spain to Australia and New Zealand,” said Edith Adamson, the organization’s coordinator.

And the issue noted:

Study packet on militarism in Canada from Mennonite Central Committee Canada. It includes pamphlets, articles, and a fact sheet. The packet helps Canadians struggling to discern a faithful Christian response to militarism, including the issue of whether or not to pay war taxes. It is available for a suggested donation of $3 from Information Services at MCC Canada…

David Charles wrote a commentary for the issue in which he went on at length about the horror of nuclear war and said “Some have even come to recognize our complicity in the situation through silence and the payment of war taxes.” And: “Our continued silence to a government that is not merely content to collect tax but is mortgaging the entire country to pursue a ridiculous ambition is conveying a message of acceptance.” But his suggested response was hilariously pathetic:

We can write on the bottom of our tax returns that our money is to be used to build peace, not more arms.

In the issue, Edgar Metzler wrestled with “Following Christ in a militaristic world” and tried to nudge the Mennonite Church toward a bold decision:

For an increasing number of Christians the conscription of their taxes for military purposes is becoming a problem of conscience as clear as the conscription of their bodies for military service. The question will not fade away. Are the excuses offered by Nazi collaborators or Iran-contra conspirators that someone else is making the decisions that much different than washing our hands of responsibility for how the state uses the resources God has given us?

Challenge and action.

The study suggested by MCC and the militarism resolution — “Growing in Stewardship and Witness in a Militaristic World” — which will be considered by the General Assembly at Purdue arose directly out of the struggle of conscience about war taxes by some members of the church. The proposed resolution is intended to alert us to the broad scope of this challenge and suggest appropriate actions.

The decision, bold or not, would be adopted at the Mennonite Church General Assembly on : “Growing in stewardship and witness in a militaristic world” Here are some excerpts that concern taxes:

Let us expand our support for proposed Peace Tax Fund legislation in both the United States and Canada, recognizing that legal recognition of conscientious objection to payment of taxes destined for military use will require the same patient persistence which resulted in legal recognition of conscientious objection to military service.

Let us prayerfully examine the practice of church organizations withholding and transmitting income taxes of church employees who themselves are conscientiously unable to pay taxes for military use. As part of that effort, we will participate in a conference planned for for Mennonite, Brethren, and Quaker employers to share their experiences relating to tax withholding and conscience and to develop a strategy for relief of this ethical dilemma.

Let us continue to support those whose conscience prevents them from paying taxes destined for military use or from registering with the U.S. Selective Service System.

A report from the conference, carried in the issue, carried the ominous quote “Personally, I think the Peace Tax Fund is a way out of this” as a way of excusing why the Mennonite Church seemed to be waffling rather than taking any committed stand:

A statement on “Growing in Stewardship and Witness in a Militaristic World” was approved more quickly. It offers suggestions to congregations for ways to counter the increasingly pervasive “evil” of militarism in North America and around the world.

Ed Metzler, who presented the statement, said one of the best ways Mennonites can oppose militarism today is by supporting the campaign for “Peace Tax Fund” legislation in both the United States and Canada. Metzler, who is peace and social concerns secretary at Mennonite Board of Congregational Ministries, said this would permit conscientious objection to war taxes in the same way that Mennonites and others won the right to conscientious objection to war. He called to the podium the executive director of the campaign in the U.S. — Marian Franz, a Mennonite. “Conscience is contagious,” she said, “and peace concerns are spreading far beyond the historic peace churches.”

Approval of the statement did not end the discussion on militarism. Especially after Mennonite Board of Missions president Paul Gingrich reminded the delegates that his agency is still waiting to hear what it is supposed to do about employees who request that taxes not be withheld from their paychecks so that they can resist war taxes. “I wish this body would act on this,” he said.

Metzler agreed, pointing out that the Mennonite Church General Board “ducked the issue” by calling for a general statement on militarism. “We wish the issue would go away,” he said, “but it won’t.” Moderator-Elect Lebold defended General Board inaction, noting that the church is deeply divided on the subject. “Personally, I think the Peace Tax Fund is a way out of this,” he said.

Nondelegate Ray Gingerich, an Eastern Mennonite College professor who is a war tax resister, challenged the notion of having to wait on the government to make legal a matter of conscience. Many delegates seemed to agree, and by majority vote, they instructed General Board to take immediate action on tax withholding and give a clear answer to MBM and other agencies seeking guidance.

The issue carried an interview with Thomas L. Shaffer (a Catholic law professor). Excerpt:

Q:
Are you a pacifist?
A:
Well, I think so. It is an odd question for a 53-year-old person because nobody’s asking me to wreak violence on anybody else. We are all very fortunate to have that little dialogue about paying over the coin to Caesar because otherwise we 53-year-olds, if we thought of being pacifists, would have to think of financing nuclear weapons. I guess that little dialogue lets us out, or at least in some people’s minds it does. But I figure that by now the taxes I paid have bought a lot of destructive weaponry, if I am paying my share.

The Church of the Brethren (Anabaptist cousins of the Mennonites) also held their annual conference. The issue reported:

An agenda item on “taxation for war” prompted little debate, since a study committee said the church has written enough about war-tax resistance, and that it is time for members to study seriously what has been written.

That issue also carried this news:

Church asks forgiveness of antiwar activist defrocked 25 years ago

The Presbyterian Church (USA) has publicly asked the forgiveness of an 81-year-old Cincinnati minister who was defrocked by a regional church body 25 years ago for his antiwar activism. Maurice McCrackin, pastor of the nondenominational Community Church of Cincinnati, was deposed from the ministry by the Cincinnati Presbytery in after he refused to pay the portion of his income taxes that would go for military spending. Meeting in Biloxi, Miss., the denomination’s highest governing body, the General Assembly, formally confessed error in removing McCrackin from the ministry and endorsed an action taken in by the Presbytery of Cincinnati restoring him to clergy status.

The attempts to get the Mennonite Church to take risks on behalf of war tax resisters got the goat of of Elmer S. Yoder, who wrote the following for the issue — again suggesting the Peace Tax Fund as a way of sidelining the problem:

Whose conscience is to be respected?

The concluding appeal by a delegate at Purdue to “respect the individual conscience” in regard to church institutions not withholding “war taxes” failed to address a key question. The appeal sounded simple and persuasive, on the surface, but it is much more complex and far-reaching. Whose conscience is to be respected? The conscience of the individual employee of an institution or the collective conscience of a board of directors, or perhaps even General Assembly?

The corporation is a legal entity and owes its continued existence to statutory provisions. The centralized management of the corporation can and does express the collective conscience of the institution. Our major church institutions are incorporated and directed by boards. The directors have been charged with the optimum operation of the institutions. The institutions (corporations) are faced with options different from those of an individual in respect to a refusal to pay the tax in question.

An individual refusing to pay what he considers is the war tax would be confronted by an agency of the government. The result might be the placing of some financial restrictions upon him, or additional legal action, such as seizure of property, or in extreme cases, imprisonment. Noncompliance by a church corporation would almost certainly result in governmental measures amounting to a substantial loss of freedom. This loss could well include its legal base to perform the objectives and purposes included in its charter and given by the Mennonite Church.

An individual Christian respecting the conscience of a war-tax resister suffers no detrimental consequences legally. A trustee of a church institution is in a completely different situation. By consenting with fellow trustees not to withhold the tax in question, he and the trustees are inviting various restrictions on the institution via legal action.

Legal alternatives of not withholding the war tax have been researched thoroughly by the General Conference Mennonite Church, without finding any legal recourse. This means that trustees of church institutions would engage in civil disobedience by not withholding from any employee’s salary the part of the tax he protests, but in addition, would push the institution into a morass of legal restrictions and extended court procedures that would severely hamper the operation of the institution or drain its resources through protracted legal fees.

This is not a plea to act only on the basis of potential consequences. The call to faithfulness supersedes consequences. But faithfulness in great diversity of understanding, such as the war tax issue and the legal consequences, is difficult to achieve. It is not in the interests of brotherhood to create or foster an institutional versus individual conflict, but neither is it proper or ethical to evade the issue of an institutional conscience. In church institutions that conscience is molded by the larger brotherhood and those directly charged for the operation of the institutions — the trustees.

Nearly 100 years ago, the Mennonite Church began forming institutions (corporations) to carry out more effectively its tasks of nurture, education, and evangelism. The institutions have served well and have contributed in many ways to the mission of the Mennonite Church. Shall this servant role of the institutions continue? Trustees of the institutions can, by openly defying the law over an issue on which such a diversity of opinion exists within the Mennonite Church, shackle the institutions, rather than performing as stewards.

Perhaps the time is coming, in the United States, when the church may again need to preach, to teach, and to evangelize without the legal entity of the corporation. Perhaps there again will be the time for the fabled school with the professor on one end of a log and the student on the other. The church corporation, which makes possible educating larger numbers, would be conspicuously absent, because of legal ramifications. But, in my opinion, that time is not yet.

Perhaps, rather than urging a course of action which would eventually eliminate faculty and staff positions in the institutions, the energies and efforts devoted to this should be channeled into making possible a legal alternative, such as the Peace Tax Fund. Devoting one’s energies to making it possible for larger numbers to step out and take advantage of the Peace Tax Fund certainly would be preferred to potentially reducing the church institutions into ineffectiveness.

The “New Call to Peacemaking” initiative was still active, but seemed to be deemphasizing war tax resistance. It is not until the penultimate paragraph of this story that war tax issues are mentioned:

Some of New Call’s limited resources do go to renewing the vision within the historic peace churches. In a conference will be cosponsored with the Quaker War Tax Concerns Committee on the challenge to church organizations from employees requesting their federal taxes not be withheld so they can exercise their conscience in relation to war taxes.

This letter to the editor, from Edgar Metzler, appeared in the issue:

Thank you for sharing Ike Glick’s courageous decision of conscience to resign from a company that might be involved in military contracts (). All of us in North America are inextricably involved in an economy addicted to huge military expenditures. Ike’s conscience challenges especially all of us who think that the taxes we pay to build weapons of war are something for which we have no responsibility. Our stewardship teachings tell us it is God’s money. How we use that resource surely must be a matter of conscience as much as the way we use our God-given talents in our occupations.


This is the twenty-ninth 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 1988

In the Mennonite Church danced right up to the brink of committing to corporate war tax resistance, as other church bodies around them considered their own similar actions.

The traditionalists were increasingly restive, though. For example, in the issue, a letter to the editor from Robert L. Beiler took the traditional Romans 13 line and then went on to pointedly ask why war tax resisting Mennonites don’t seem to make any noise about taxpayer-funded abortions — and anyway the United States is a great country and we should be happy to pay taxes here.

The issue reported on how another Christian group was dealing with war tax resisters in the fold:

Quaker denomination supports staff war-tax witness

The General Board of Friends United Meeting — a Quaker denomination based in Richmond, Ind. — has adopted a policy of not withholding the federal taxes of employees who are conscientious objectors to paying taxes used for military purposes. This means the denomination is willing to violate Internal Revenue Service tax regulations in order to support the conscience of its employees.

The policy requires employees who desire to participate in the witness of military tax refusal to first participate in a “clearness process” with their local congregation. They are encouraged to compute the military percentage of their income tax, using the figures of the Friends Committee on National Legislation, and voluntarily deposit that sum in a special denominational account held for that purpose. The remainder would be submitted to the IRS.

In taking this action. Friends United Meeting is pursuing a long Quaker tradition of recognizing all outward warfare to be inconsistent with the gospel of Jesus Christ. It joins one other denomination in taking this action — the General Conference Mennonite Church. Friends United Meeting is also seeking legislative remedy through the U.S. Peace Tax Fund bill in Congress. This legislation would permit tax payers morally opposed to war to have the military part of their taxes allocated to peacemaking.

Representatives of several “traditional peace church” denominations met to try to swap ideas about how to cope with the war tax resistance issue (Paul Schrag reporting):

Historic peace churches tackle thorny issue of tax withholding

Praying for peace while paying for war is a contradiction that historic peace churches must oppose by speaking out and taking action, representatives of those churches agreed at a consultation in Richmond, Ind. For some people, war tax resistance — refusing to pay the portion of one’s taxes that goes to the military — is a moral imperative. Their consciences will not allow them to help pay for machine guns and nuclear bombs.

The question of how church organizations can help their employees follow their consciences — and how to deal with the risks involved for both employees and employers — were the issues that nearly 40 Mennonites, Brethren, and Quakers struggled with at the meeting.

The church leaders, agency representatives, and lawyers affirmed their support for individual military tax resisters and for efforts to seek a legislative solution by working toward passage of the Peace Tax Fund Bill in the U.S. Congress.

They agreed to organize a peace church leadership group to go to Washington sometime in the future to support the peace tax bill and to express concerns about tax withholding. They also agreed to help each other by filing friend-of-the-court briefs if tax resisters are prosecuted and by sharing the cost of tax resistance penalties, if necessary.

“You may think the world will little note nor long remember what has happened here,” said Marian Franz, a Mennonite who is executive director of the National Campaign for a Peace Tax Fund. “But I regard it as a historic meeting.”

People from churches that have policies of breaking the law by not withholding the federal taxes of employees who oppose paying military taxes shared their experiences with people from churches considering adopting such a policy. The General Conference Mennonite Church and two Quaker groups are in the first category. The Mennonite Church is in the second.

Mennonite Church leaders, including Executive Secretary James Lapp and Moderator-Elect George Brunk Ⅲ, came to the meeting to explore church policy options on military tax withholding. The General Assembly of the Mennonite Church asked the General Board to develop a recommendation on the issue for consideration at the next General Assembly in .

“This roots us in a larger movement,” Lapp said of the meeting. “It gives us ideas and handles about how other people have addressed it. We don’t have to start from ground zero.” General Board plans to formulate questions about tax withholding for congregations to discuss. It will prepare its recommendation based on congregations’ responses.

The meeting, held at Quaker Hill Conference Center, took place in an atmosphere of excitement generated by a gathering of people from different traditions who share a vision. In the long and lively discussions, participants challenged each other and their churches to recommit themselves to active peacemaking and prophetic witnessing on the war tax issue.

Robert Hull, peace/justice secretary for the General Conference Mennonite Church, said it was frustrating that many members of historic peace churches are not willing to witness against financial participation in preparing for war although they are opposed to physical participation in war.

When a church or organization decides to honor employees’ requests not to withhold their federal income tax, it assumes serious risks. Any “responsible person” who willfully fails to withhold an employee’s taxes theoretically could be punished with a prison sentence and a $250,000 fine. An organization could be fined $500,000.

But such penalties have never been imposed on legitimate religious organizations, nor are they likely to be, said two lawyers at the meeting. The usual Internal Revenue Service response to war tax resistance is to take the amount of tax owed, plus a 5 percent penalty and interest, from the employee’s bank account.

IRS has not taken even this action against the four GC employees who are not having their taxes withheld. They pay the nonmilitary portion of their taxes themselves and deposit the 53 percent that would have gone to the military in a designated account. IRS has not touched that account since it was established after GC delegates approved the policy in . All GC personnel who could be subject to penalties have agreed to accept the risk.

The Friends World Committee for Consultation, which has had a nonwithholding policy , has had tax money seized, plus interest and penalties, from its resisters’ bank accounts. The Friends United Meeting adopted a nonwithholding policy . The Philadelphia Yearly Meeting of Friends will decide in whether it should have such a policy. Charles Boyer of the Church of the Brethren said he would use the input from the meeting to work toward helping his denomination develop a policy on tax resistance.

Participants made suggestions for improvements on a draft of “A Manual on Military Tax Withholding for Religious Employers” written by Hull, Linda Coffin of the Friends Committee on War Tax Concerns, and lawyers Peter Goldberger and J.E. McNeil. The manual is expected to be available .

The consultation was sponsored by the Friends Committee on War Tax Concerns and New Call to Peacemaking. The latter is a cooperative peace organization of the historic peace churches. New Call to Peacemaking plans to sponsor a military tax withholding meeting for a wider range of church groups sometime in the future.

Whether or not military tax resistance “works,” participants agreed that people’s moral imperative to follow their consciences must be respected. “No conscientious objector ever stopped a conflict,” said William Strong, a Quaker representative. “But they had to explain what they did, and the vision was kept alive, and those ripples — you don’t know where they stop.

The Mennonite Church was playing catch up with their cousins the General Conference Mennonite Church when it came to deciding how to react to employees who were conscientious objectors to military taxation, but now it was their turn to begin the process. From the issue:

General Board considers issue of church agency tax withholding

As the result of a General Assembly mandate , Mennonite Church General Board has initiated a plan to consider church agency tax withholding. The General Assembly action calls for General Board to bring to the assembly a proposal for how the church should respond to questions of conscientious objection to the payment of military taxes and the institutional withholding of the military portion of employees’ income taxes.

Steps in the consideration process, as approved at the board’s meeting, began in with participation in the interdenominational Employers Tax Withholding Consultation in Richmond, Ind. Then a working document, clarifying the issues and enumerating possible responses, will be prepared for General Board study.

Board members will devote a day to the issue prior to their regular meeting. The discernment process will continue as revised copies of the working document are available for conference and congregational study .

A summary of conference responses will be included in the General Board docket in , when the board will develop a recommendation to be presented for General Assembly action in .

The issue noted that the “first major public event” of the Peace and Justice Center at Stirling Ave. Mennonite Church in Kitchener, Ont. “was a… seminar to explore alternatives to paying taxes for military purposes.”

In a letter to the editor in the issue, Jurgen Brauer wrote that after reading Tolstoy he came to feel that “it is high time that the issue of tax withholding (or redirecting) becomes the major issue of the church.”

The “Taxes for Peace” fund gave its annual update in the issue. They’d decided to donate all of the taxes redirected through the fund to the National Campaign for a Peace Tax Fund , and announced that they’d redirected about $4,000 to “the Lancaster County, Pa., Peacework Alternatives project.”

A note in the issue:

Poster on war tax resistance from Mennonite Central Committee. The words on the poster are by John Stoner: “We are war tax resisters because we have discovered some doubt as to what belongs to Caesar and what belongs to God, and have decided to give the benefit of the doubt to God.” It is available from MCC at…

The General Board of the Mennonite Church met in :

Chris Longenecker, standing at a podium, addresses a group seated at desks

Chris Longenecker tells General Board how she decided to ask her employer — Eastern Mennonite Board of Missions — to stop withholding the military portion of her taxes from her wages. Eastern Board, like other Mennnonite Church institutions, is waiting for guidance on this issue from General Board before it honors a request like this.

General Board takes step in non-withholding of war taxes

In a decision that will lead to breaking the law if approved by the General Assembly , the General Board of the Mennonite Church has recommended that war taxes not be withheld from the paychecks of denominational employees who request that. The 32-member board passed the recommendation unanimously, with a few abstentions.

The action, which came during the board’s meeting in Kitchener, Ont., was a long-awaited response to several people at church agencies and schools who, because of conscience, do not want to pay the portion of their taxes — about 50 percent in the United States — that goes to the military. It was also a response to an impatient General Assembly that instructed General Board to take a stand on the issue.

“This has been an area we have been reluctant to move in,” said General Board executive secretary Jim Lapp in introducing the matter. Ed Metzler, the denomination’s peace and social concerns secretary, said the main reasons for taking the non-withholding action are to allow individual expressions of conscience and to witness against militarism. “But is this the best way to witness against militarism?” asked Tim Burkholder of Northwest Conference. Other board members wondered if the church corporately should break the law to satisfy the consciences of a few individuals.

The board members, meeting at Pioneer Park Christian Fellowship, gathered a day earlier than usual to take up the war tax matter. Metzler arranged for a variety of speakers to address the subject, including two persons who have requested non-withholding — Chris Longenecker of Eastern Mennonite Board of Missions and Carman Albrecht of Mennonite Central Committee Ontario.

John Stoner, executive secretary of Mennonite Central Committee U.S. Peace Section, delivered a ringing “call for courage” based on the book of Revelation. “It is unthinkable that John the Revelator would not see, in our time and place, the war tax demands of Western democratic militaristic capitalism as a challenge to our faithfulness to the witness of Jesus,” he said.

Bob Hull, peace/justice secretary for the General Conference Mennonite Church, explained the lengthy process that led to his denomination’s decision to honor requests for non-withholding. It included a four-year effort to explore all legal channels — legislative, judicial, administrative — for avoiding the payment of war taxes. Finally, at their convention in Bethlehem, Pa., 72 percent of the GC delegates voted to defy the law — the first denomination to do so. (Several Quaker groups have since done the same.) To date, the U.S. Internal Revenue Service has not moved against the GC Church.

In the discussion that followed, several people argued that consistent conscientious objection to war should include a refusal to fight as well as to pay for fighting. Others wondered why the Mennonite Church — and other denominations — agreed so easily to a law in the U.S. (and earlier in Canada) that required them to withhold taxes from employees’ wages, thus putting the church in the role of tax collector for the government.

For a while it looked like the board members might postpone action on the issue or pass the buck to the 22 conferences of the Mennonite Church. But Moderator Ralph Lebold reminded them of their instructions from General Assembly, and Dean Swartzendruber of Iowa-Nebraska Conference urged the board to “decide here today.”

In the end, the decision was made after much deliberation and considerable rewriting of the proposed action. In addition to honoring requests for non-withholding, it includes support for the Peace Tax Fund bill in the U.S. Congress that would provide conscientious objection to war taxes and a call for “serious attention” to the question of the church as tax collector.

The recommendation will now go to the conferences for review. , General Board will take the responses from the conferences and shape a final recommendation for submission to the General Assembly. The board members agreed that the recommendation will be introduced in person to the leaders of each conference by a denominational staff person.

Gospel Herald kept readers up on the news of other denominations struggling with the same issue ():

Quakers agree to aid workers who refuse to pay “military” taxes

Philadelphia-area Quakers took a historic step recently to aid employees who were opposed to paying taxes for war purposes. The Philadelphia Yearly Meeting of the Religious Society of Friends, in its 308th annual session, agreed to withhold but not forward to the U.S. Internal Revenue Service the estimated military portion of its employees’ federal income taxes. This money will be set aside in a special fund and paid to IRS with interest when there is assurance the money will not go for military spending.

Currently the organization has 42 employees, of which an average of seven are tax resisters at any time. The decision to establish the set-aside fund for war tax resisters augments the decision to refuse cooperation with IRS levies on salaries of war tax resisters employed by the Yearly Meeting. The policies could make the group liable for sizable fines and penalties for breaking federal law. The Yearly Meeting also could incur liability for employees’ unpaid taxes.

And some Mennonite congregations were taking stands on their own (, Cindy Hines Kurfman reporting):

Indiana congregation supports its members who don’t pay “war taxes”

War-tax resistance is an important subject at Lafayette (Ind.) Mennonite Fellowship — important enough that members commit themselves to “support for those who, for reason of conscience, resist ‘war tax’ payment.”

To Ken Nagele, who began refusing to pay a portion of his taxes in , war-tax resistance originally meant not paying “the percentage associated with nuclear weapons.” He now refuses to pay for “all current and past military spending,” but still pays the portion that benefits veterans in the belief that he is “helping those scarred by killing.”

Nagele uses a Friends Committee on National Legislation document each year to determine how much he will withhold. This year the figure is 53.1 percent. The refused portion will be deposited in the Near Eastside Community Federal Credit Union of Indianapolis. This community-development credit union makes loans to low-income persons and small businesses in an economically depressed portion of the city.

Another member, Mary Ann Zoeller, is refusing to pay war taxes for the first time. “As a Christian, I knew I could not, in good conscience, support the killing of others,” she says. “Yet the existing tax laws require me to do just this, by asking me to pay taxes that finance military services. Following Christ’s teachings of love of his persecutors, even to the loss of life, I have been led to question my support of our military.” Zoeller sends the war-tax portion to Amnesty International, a human rights organization.

Alternative methods of war-tax resistance are also demonstrated by several families in the Lafayette congregation. One family, whose income is below the taxable level, has written a letter to their tax commissioner since which explains their belief that paying for war is a sin. Another couple keeps their payment to a minimum by following the example of their parents; live simply and give a large percentage of income to the church.

Another example ():

A Virginia congregation has decided to officially support its members who refuse to pay the military portion of their taxes. Community Mennonite Church in Harrisonburg, Va., has 20 members who illegally withhold some of their tax money as an act of conscientious objection to war taxes or are seriously considering it. “The congregation’s decision grew out of the desire and concern of a few of us that our action be more than the isolated action of individual conscience,” said Orval Gingrich, one of the 20. The congregation is encouraging all its members to include letters of protest with their income tax returns and has notified Internal Revenue Service that it fully supports its members who don’t pay war taxes.

By it was time for another backlash letter to the editor. Titus Martin hit the predictable Romans 13 notes and warned readers against relying on their consciences when conscience and scripture disagree. As a compromise he suggested that readers use charitable deductions rather than civil disobedience to lower their taxes.

Even the Presbyterians were getting in on the tax resistance act, according to this news brief:

The document describes obedience to civil authority as normative for Christians but asks the denomination to set up a special fund to support Presbyterians who suffer financial losses because of a stance of resistance. The paper argues that withholding taxes to protest U.S. military policy is proper under certain circumstances. Such activists are entitled to emotional support from the church, the paper says.

The IRS went on the offensive against the Philadelphia Yearly meeting, which may have been frightening news for a Mennonite Church which was contemplating taking a similar stand ():

Employees’ tax protest prompts IRS lawsuit against Quakers

The Internal Revenue Service has filed two suits against a Quaker group in Pennsylvania because the organization has refused to attach the wages of two employees who have withheld part of their income taxes as a conscientious protest against military spending. The lawsuits against the Philadelphia Yearly Meeting of the Religious Society of Friends seek $17,000 in connection with federal taxes that were not paid by William Grassie and David Falls. IRS said it takes such action against the employer of anyone who fails to pay taxes on the ground that salaries are property that can be levied by the government in such cases.

Finally, a note in the issue read:

A new resource is available on the war-tax issue for Mennonite Church conferences — and others — that are currently considering whether church institutions should be instructed to not withhold taxes from the wages of employees who express conscientious objection to the military portion of their taxes. Conferences are to submit their counsel to General Board in preparation for a proposal to General Assembly at Normal . The resource is a just-published book called Fear God and Honor the Emperor: A Manual on Military Tax Withholding for Religious Employers. Each purchaser of the book will be on a mailing list to receive future updates on the subject. The book is available at a special price of $11 from Mennonite Board of Congregational Ministries…


This is the thirty-second 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 1991

In I felt the tide start to recede. The war tax resisting faction had gotten thoroughly distracted by the promise of Peace Tax Fund legislation, and the conservative taxpaying faction went back on the offensive in favor of paying taxes without concern.

One of the symptoms of the decay of the war tax resistance position (that I’ve also seen exhibited elsewhere) was the plea for new resisters to refuse to pay some tiny, safe token amount of taxes in lieu of more firmly-motivated and whole-hearted resistance. From the issue:

CPT urges $3 off.

Christian Peacemaker Teams (CPT) is asking U.S. taxpayers to deduct $3.03 from their federal taxes, as a symbol of their objection to the $303 billion Defense budget. CPT would like congregations to collect withheld money and send it to become part of the offering at the organization’s conference in Richmond. Va. The offering will go to school districts such as the one in Petersburg. Va., which cannot afford to buy textbooks.

The issue had a big article on the push to get a Peace Tax Fund law enacted. There was no real mention in the article of war tax resistance as a good course of action to take in the meanwhile, and support for the bill seemed tepid even among its ostensible base of supporters:

“The Peace Tax bill is not going to be passed anytime soon,” says [Marian] Franz frankly. “Not enough people have said they care — and that includes Mennonites.

“I see a bitter irony in that,” she continues, “because if there were such a fund, pacifist Christians would say that it was God’s will that they use its provisions. Yet these same people are doing little to make this fund a reality.”

The issue printed this syndicated short news item:

Massachusetts man jailed, loses home for tax resistance

Peace activist Randy Kehler has been jailed and his family’s house confiscated because of his decade-long refusal to pay U.S. taxes.

Kehler and his wife, Betsy Corner, have withheld their federal taxes since the late 1970s. Instead, they have sent their tax dollars to nonprofit organizations that assist war victims and the poor.

The Internal Revenue Service laid claim to the couple’s house in Colrain, Mass., to recoup some $32,000 in back taxes, interest, and penalties.

The issue included a letter to the editor from Titus Martin harping on his favorite anti-war-tax-resistance themes.

The issue brought this news:

Tax meeting held.

Discussion by a panel of war tax resisters highlighted a Lancaster, Pa., meeting sponsored by the group Taxes for Life. Some 20 people attended the meeting, which also included a showing of the video Paying for Peace. Taxes for Life urges individuals to withhold a small, symbolic amount from the payment of their U.S. income taxes and to give the money instead to a local school project. More information is available from Taxes for Life…

The Illinois Mennonite Conference was held in . The Conference passed a statement of support for war tax resisters:

The statement on “Christian Conscience and Military Taxes” says that Illinois Conference “will seek to support our members who feel a genuine call from God to withhold payment of military taxes.”

The statement cites examples of this support as including prayer and personal encouragement, finances, and witness to “political and social powers.”

The resolution also calls on Illinois congregations to contribute a minimum of $5 per household to the Peace Tax Fund campaign.

The “Taxes for Peace” tax redirection fund gave its annual report and plea for new funds in the issue:

Peace gifts welcome.

The U.S. Peace Section of Mennonite Central Committee (MCC) is inviting contributions for the Taxes for Peace fund. Established in , the fund gives people who withhold war taxes a way to give their money for peaceful purposes. This year’s contributions will go to MCC U.S. peace education projects. More information is available from MCC U.S. Peace Section…

John K. Stoner tried to blow on the fading coals in the issue:

The war tax question just won’t go away

The voice of the victims of war keeps rising up. The cry of children, abused and traumatized by war, will not be still.

by John K. Stoner

Last Thursday my phone rang. The voice at the other end of the line asked for John or Janet Stoner. “I’m John Stoner,” I replied. “Hello. I am Charles Price of the Internal Revenue Service. I am calling about the letter you sent indicating that you are withholding part of your income tax payment.”

We talked for about ten minutes, as I explained why Janet and I had said no to paying the full amount of our income tax. The man could not understand why anyone would invite the collection pressures of the IRS upon themselves by withholding some taxes. But by the time the conversation was over, he was a little closer to understanding that this was for us a matter of faith and a question of the practice of our religion.

It was a Mark 13:9 kind of experience of being called before the authorities. By the sound of Mark 13, Jesus expected this kind of thing to happen regularly to his followers.

“Why do they have to keep bringing up this business about taxes for war?” someone asks after a congregational meeting. “Why doesn’t this war tax question just go away?” asks another at a session on strategies to reduce the military portion of the U.S. budget.

The reason war keeps coming up and won’t go away is because the voice of the victims of war keeps rising up. The cry of the children, abused and traumatized by war, doesn’t go away.

Every discussion about peacemaking in these times must face the question of how taxes are collected and spent. Americans watched their tax dollars at work in Iraq. They killed between one and two hundred thousand people in a month’s time. They left a nation of 17 million people strangled — its water polluted, its hospitals without electricity, its homes dark, and its classrooms cold. Today malnutrition, disease, and destitution are the continuing results of this man-made plague of death and despair.

Since then, an international study team on the Gulf crisis found that the mortality rate of children under five years of age was almost four times greater then than before the Gulf War. More than 75 percent of Iraqi children feel sad and unhappy, worry about the survival of their family. They are haunted by the smell of gunfire, fuel from planes, fires, and burned flesh.

Taxes paid for all this. It is for those of us who are Christians, as taxpayers, to sidestep our share of the responsibility. We can choose to “just say no” (how simple that sounds when we prescribe it to someone else’s moral choice and how difficult it sounds when it is ours).

I believe God is cal­ling us to plead for the end of the de­struct­ive social in­sti­tu­tion of war by re­fu­sing to pay for it. We are called to this as clearly and in­es­ca­pa­bly as our fore­bears were called to abol­ish slavery. The ques­tion is not whether we can achieve that goal in a year or decade. The question is whether that is our goal — and whether the world knows that it is our goal. It was Jesus’ goal, and it should be ours.

One way to enhance this witness is through a symbolic war tax refusal called Taxes for Life. Sponsored by the Christian Peacemaker Team, this plan would have taxpayers redirect an amount equivalent to one penny for every billion dollar of the U.S. military budget to education. For , this is $3.03.

If you do this, and the IRS calls, tell them that it makes you a little bit nervous to break their law. Go on to say that you are far more apprehensive about breaking God’s law. Tell them that you hear God’s warning rising up from the victims of war, and that you have decided that you will not take their blood upon your hands. Then leave the outcome with God.

This was followed by a lukewarm some say / others say editorial:

For U.S. Mennonites, one way we can work at it at this time of year is to take yet another look at the tax question. As John Stoner reminds us…, it is our taxes that keep the military going, that make possible aggression and belligerence.

Because of this, some choose not to pay a part of their taxes as a protest. Others consider that overreaction.

But let us not make that our battle. While we do, more people starve. Let us rather join hands to find all the ways possible to address the huge military expenditures of our country, and of the world.

Susan Balzer sent in the following notice:

Tax group meets.

Members of a Newton, Kan., group heard reports on the U.S. Peace Tax Fund bill in a meeting. The Peace Tax Group also discussed ideas for creating a local alternative tax fund. Carla Morton and Stan Bohn reported on their visits to Washington, D.C., in connection with a Congressional hearing on the tax fund bill. In addition, group members talked about starting a local fund for such projects as environmental protection, mental health care for veterans, and retraining of military workers.

The following disheartening news was carried in the issue:

Quaker magazine agrees to pay back taxes for war tax protester

Friends Journal, a Quaker monthly published in Philadelphia, has agreed to pay $31,343 to the U.S. Internal Revenue Service.

The payment covers back taxes for the magazine’s editor, who had refused to pay them because of religious objections to their use for military purposes.

The magazine’s board had refused IRS demands that it pay the taxes on behalf of the editor, Vinton Deming.

However, the Justice Department warned the board that it would face legal action unless the matter was settled, and the magazine’s lawyer advised the board that it could not win such a case in court.

Now that the pro-taxpaying conservatives were no longer on the defensive, they apparently no longer felt the need to promote the Peace Tax Fund legislation as an alternative to lawlessness for Mennonites concerned about their taxes paying for war. Now they could attack the Peace Tax Fund as being also scripturally unsound. Or so said Ernest E. Mummau in a letter to the editor that evoked the usual Romans 13 / the government is divinely ordained to bear the sword / Christians are told to pay taxes without complaint / the Church should stay in its own domain and shouldn’t meddle with the state line of argument to tell Mennonites to stop trying to tell the government what to do with their taxes.

The fourth international conference on war tax resistance and peace tax campaigns was held in Brussels in . The Gospel Herald article, and especially the quotes from Peace Tax Fund activist Marian Franz, tried to spin it as though it was more or less exclusively a Peace Tax Fund promoting event, with very little mention of actual war tax resistance:

Conference participants came with at least one thing in common, [Marian] Franz said: “We all find it a clear violation of conscience to pay the military portion of our taxes; we seek statutory recognition of conscience against paying for arms as an extension of the right to refuse to bear arms.”

The conference, which draws primarily European and North American participants, has met every two years .

The gathering allows participants “to hear stories of resistance and to compare our progress in gaining conscientious objection (CO) status to payment of military taxes within our respective countries,” Franz said.

For instance, NCPTF hopes to convince Congress members to pass a law permitting people conscientiously opposed to war to have the military portion of their taxes allocated to peacemaking.

“Most countries have a similar approach to war tax resisters,” Franz noted. “The standard response of governments, when they do respond, is to add civil penalties and collect the unpaid taxes forcibly. Imprisonment for war tax resistance is rare.”

Court responses to these cases are usually predictable as well. “The issue usually raises a ‘political’ question which the courts cannot address, or the courts decide that the constitutional guarantees of freedom of conscience or religion do not outweigh the duty of the citizen to pay taxes,” she said.

[Franz said:] "Most European war tax resisters entered the scene in . The presence of Cruise and Pershing missiles woke them up. They suddenly realized that Europe had become a giant football field on which the two superpowers could bounce their nuclear weapons.”

This prompted another letter to the editor, this one from Russell J. Baer, which also used the Render-unto-Caesar / Romans 13 beef to complain about activists who have an issue with paying war taxes.


This is the thirty-fifth 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 1991

The Gospel Herald would cease publication as an independent magazine at the beginning of , merging with The Mennonite as the Mennonite Church merged with the General Conference Mennonite Church. Today I’ll show some of the final mentions of tax resistance in the magazine before the merger.

The “Taxes for Peace” redirection fund gave its annual update in the edition:

Donations invited for fund.

Mennonite Central Committee U.S. peace and justice ministries is again inviting contributions for the “Taxes for Peace” fund. the fund has allowed people who withhold the portion of their taxes that would go for military purposes to contribute that money to peacemaking initiatives. In , the funds will bolster efforts to halt the production of cluster bombs and landmines and support resources on conscientious objection to military service and taxes. Contributions made payable to MCC can be sent to “Taxes for Peace,” MCC U.S. Peace and Justice Ministries…

A report on the “Taxes for Life” group appeared in the issue. They somewhat carelessly redirected their taxes from the federal government to the state government, for what that’s worth:

Herb Myers, Annn Marie Judson, John Stoner, and Dave Schrock-Shenk, facing the camera, stand behind a “Taxes For Life” banner. Schrock-Shenk holds up a check.

Taxes for Life delegates present a check of diverted war taxes for health needs of low-income families to the governor’s office in Harrisburg (Pa.) on . They are (left to right): Herb Myers, Annn Marie Judson, John Stoner, and Dave Schrock-Shenk.

From missiles to medicine:

Mennonites divert taxes from war to health

 — On , the day U.S. income taxes are due, some Mennonites here diverted a portion of their war tax money toward health needs of unemployed persons. They presented a check of $1,000 to the office of Governor Tom Ridge in Harrisburg.

The war tax objectors are part of Taxes for Life — a group that meets to support each other in seeking biblically nonviolent responses to the government’s demand for funding of war and military preparations.

Governor Ridge had threatened to cut 260,000 persons off the medical assistance rolls in Pennsylvania, arguing that the money was not available in the state to cover those needs. “We wanted to demonstrate that if wasteful and destructive expenditures in military systems could be redirected, life-giving programs like health care to vulnerable citizens could be well-funded,” says member Earl Martin.

Speaking to government actions. On , in a perhaps unrelated action, Governor Ridge announced his intention to compromise on his cut-back proposal.

The $1,000 gift came both from diverted federal war tax money and “sympathy money” from supportive friends, according to Martin. For example, Sarah and Herb Myers of Mount Joy, Pa., wrote to the Internal Revenue Service, “How can we continue contributing financially toward the madness and sinfulness of our military system when we have claimed to be conscientious objectors to serving in the military?”

The Myers, Mennonite medical professionals, each withheld $28.50 from their taxes due to the IRS. The $28.50 symbolized a dime for each of the $285 billion the United State government spends on current military expenditures. “We realize the above action is illegal and we do not undertake it lightly,” they wrote to the IRS. “We have taught our children that laws are to be obeyed “unless they violate one’s commitment to a higher power than the government.” [sic] But in a democracy, they added, “we must speak clearly toward our government’s actions or we too are guilty of complicity.”

On , members of the Community Mennonite Church of Lancaster took a celebrative “second offering” in which children and adults walked forward to contribute “sympathy money” to the Taxes for Life effort. They added $575 with that spontaneous offering.

Governor Ridge’s representative, after an extensive discussion of the issues with Taxes for Life representatives, received the check only to pass it on to the state treasurer’s office. Whether the state treasurer will choose to cash the check marked “diverted war tax money and contributions” remains unknown.

The issue of whether a person could be a Mennonite in good standing, and be a soldier at the same time, was still being argued out in the letters to the editor column. Here’s an excerpt from Eldon Epp’s letter in the issue in which he tries to bring the discussion back around to war taxes:

I wonder if we often limit our nonviolent witness to refusing military enlistment. That leaves the onus for the sins of violence on military personnel.

Our witness must include the invitation to military personnel to consider Jesus’ way. That witness has integrity when the rest of the church is also asking how to be nonviolent Christian citizens. Mennonites paying taxes and remaining silent about an astronomical “defense” budget are also complicit in violence. Brother Leslie Francisco Ⅲ expressed this well in Between the Rock of Peace and the Hard Place of Outreach.

A letter from Perry Keidel () began by advocating war tax resistance, but then suggested Peace Tax Fund lobbying instead:

While no war now rages that demands our sons, people of conscience in the United States are nevertheless forced into the morally unconscionable position of underwriting the continued, unchecked growth of the largest military industrial machine in history.

Mennonites have a proud and painful history of refusing to compromise on the issue of military conscription. But given that war revenues from Mennonites are enough to at least support the Army’s 82nd Airborne Division, we cannot at the same time be called uncompromising pacifists. Perhaps the state department concedes CO status to Mennonites because we still by and large hire the soldiers that fire the bullets.

If Mennonites are unable to take responsibility for the use to which the state allocates revenues forcibly taken from them, then Mennonite understandings of separation of church and state must expand to organized refusal to cooperate in paying war taxes.

Every Mennonite congregation should send two or three letters to their U.S. Senators voicing their concern and asking that the Peace Tax Fund bill be adopted. This bill would amend the Internal Revenue Code to provide that a taxpayer conscientiously opposed to war have tax monies spent for nonmilitary purposes. That’s the first step.

In the issue “vsw” (Valerie Weaver) wrote about angels without wings (i.e. ordinary people who do extraordinary things), and included war tax resisters among them:

[I]f angels play wonderful, life-giving jokes on the world, then I’ve seen them… They play jokes of life on the government by refusing to pay war taxes and then giving more to mission and service agencies than the government would even require for itself.

And in the issue, J. Lorne Peachey wrote an editorial asking what makes Mennonites special or different. In the process, he gave short shrift to war tax resisters and demonstrated how much their stars had fallen:

Larry Hauder’s questions are worth pondering: How are we different from the world? What does it mean today to be separate?

My favorite answer is that, in addition to accepting Jesus as Savior and Lord, we believe in a lifestyle of peace and nonviolence. Yet that’s hard to make visible when our country is not involved in a major war. Those who try to do so through such means as refusing to pay “war taxes” we generally dismiss as too zealous in making discipleship practical.

The issue reprinted from The Mennonite a news brief about the IRS seizure of the home of war tax resisters Elizabeth Gravalos and Art Harvey.

Editor J. Lorne Peachey was back in the to ask whether one reason the Mennonite Church was stagnating might be because it wasn’t being persecuted for taking bold stands:

…comfortable North American churches aren’t growing while persecuted churches in other countries are.

How do we “stand alongside [the poor, the dispossessed, and the outcasts]”? Some of us have answered by withholding our war taxes. Others have joined Christian Peacemaker Teams. Some sell or give away their possessions and live in community. Others go into dangerous parts of the world and attempt reconciliation.

Yet these are mainly individual acts. For the most part, we as a total church have not been able to agree even on these relatively simple attempts toward faithfulness.

Can a non-persecuted, comfortable church also be a growing, faithful church? The record has not been good. In Mennonite history, we have the examples of churches in Russia and Europe, where, as Christians grew wealthy and accepted, their message became diluted and weak. Even in the New Testament we read much more about the “mission outposts” that were being questioned and oppressed than we do about the more wealthy and better-accepted mother church in Jerusalem.

A faithful church that’s not persecuted? God just may be giving North American Mennonites another chance to see if that’s possible. We are the best-read, most-educated, and probably the wealthiest Mennonites who ever lived. Can we catch a vision to channel that knowledge and wealth into living and proclaiming the gospel rather than in spending the majority of it on ourselves?

In the issue, John & Mary Martin took a stab at “Figuring out when enough is enough” and mentioned their war tax resistance along the way:

We… try to legally avoid federal taxes because of the large portion which supports the military. We have some tax breaks that many others do not have because John is an ordained minister.

But, as a matter of principle, to legally avoid taxes, we have placed our savings in tax-free investments, tax-sheltered Individual Retirement Accounts, and similar 401K instruments. These savings, with tax-free compounding, have grown to $200,000 — by saving 15 percent of our annual income with interest compounding at an average rate of 6 percent over the years.

Another international conference on war tax resistance and peace tax fund campaigns was held . Again, the Gospel Herald coverage of the event made it out to be mostly a Peace Tax Fund legislation conference, with actual war tax resistance only a footnote:

Mennonites attend peace tax conference

 — Supporters of peace tax campaigns and war tax resistance from 16 countries met here, , to discuss the progress and importance of working corporately toward a peace tax law.

Three American Mennonites attended the conference that was hosted by British members of the Peace Tax Campaign: Marian Franz, director of the National Campaign for a Peace Tax Fund; Cesar Flores, member of the Honduran Mennonite Church, and Susan Balzer, administration committee member of the National War Tax Resistance Coordinating Committee.

Speakers reported on the peace tax legislation proposals in various countries and expressed the belief that if one country passes a peace tax bill, other countries would soon follow.

In , the United States became the first country to initiate peace tax bill proposals. Current lobbying efforts are geared toward making the bill’s passage a religious freedom issue.

Keynote speaker Erik Hummels, from the Netherlands, defined peace as “a dynamic process of cooperation among people which includes human rights, economic justice, and the absence of situations that can lead to war.”

In addition to observing Prisoners for Peace Day and honoring those who have been imprisoned for conscientious objection, conference participants attended workshops on war tax resistance issues.

Meanwhile, on the 25th anniversary of the original introduction of the peace tax fund bill in the U.S. Congress, Representative John Lewis would try to attach it as an amendment to some bill that would actually see action on the floor, but his attempt was voted down. A Clinton administration spokesperson testified against the amendment. The bill would then be rewritten into something closer to its present form, under the title “Religious Freedom Peace Tax Fund Act.”

Don Schrader addressed his war tax resistance in a letter to the editor:

How can I work for peace if I pay for war? Is paying for soldiers to murder less evil than pulling the trigger myself? Millions of Vietnamese, Cambodians, Laotians, Japanese, Salvadorans, Iraquis, Koreans, and Germans begged their gods to protect them as U.S. bombers destroyed their homes and crops and massacred their families. Some of the victims prayed to Jesus. All this happened while Christians in the United States paid taxes to build and fly the U.S. bombers and sang every Sunday about God’s love for all people.

Half of every federal income tax dollar goes for war — past, present, and future. Tax dollars are the lifeblood of the military beast devouring the world’s poor. In order for the U.S. or any other empire to plunder and to massacre, two things are required from many citizens — silence and paying taxes.

For 18 years I have paid no federal income tax by living under the taxable income level, and I also am not silent. I prize living the truth as best I see it far more than unnecessary material possessions. I say — not with my money, not with my silence, not in my name!

In the edition, “Sarah Williams” (a pseudonym) addressed the topic “Giving can be a joyful journey”:

“If you really care about not supporting the military with your taxes, use the full charitable donations deduction allowed,” the speaker in our young adult Sunday school class challenged. We could deduct up to 20 percent of our income for charity. Twenty percent — the figure echoed in my thoughts. My husband-to-be, George, and I had chosen to follow parental patterns of tithing 10 percent and giving gifts above and beyond. I knew no one who gave even close to 20 percent. Yet I certainly cared deeply about using my money for life-giving purposes rather than for building up an arsenal of destruction. Was George stirred as I was?

Through discussion, George and I soon reached agreement. We would move toward the goal of giving 20 percent. Thus began a joyful journey of stewardship as a married couple. In the first year of marriage, we inched toward our goal. We used bicycles while saving for a car. George continued graduate studies while I started my first full-time job. Within four years, we had a fuel-efficient car and our first child. We had managed to reach 15 percent in donations. Even though I stayed home with our infant and we had a tight budget, we were able to eat good, nutritious food, continue with retirement savings, and buy the things most important to us.

When George finished school, we moved to the United States for a job. We moved at the right time — housing prices had soared in our area, and we sold our small condominium for several times the price George paid a decade before. Our household income increased dramatically. We had major stewardship decisions to make. Initially, I felt disoriented in the new economic terrain.

Reducing our military taxes continued to be a high priority for us. Since interest from mortgage payments is tax deductible, we invested in a spacious house on a wooded lot. We committed to making our home an open place for those who needed a place of retreat from the stresses of human services, overseas work, or ministry. Buying the house reduced the need for other stewardship decisions; after donations, mortgage, taxes, and utilities, our budget was more generous but not radically different from student days. By the time our second child was born, we had nearly reached our goal of 20 percent donations. We started catching up to our goals for university savings for our young ones.

And, to wrap up this series of excerpts, here is an excerpt of a letter to the editor from Jacob Hubert () which is the only example I’ve seen that takes Mennonite nonresistant / pacifist principles to a logical anarchist conclusion and determines that taxation itself is a violent act that Mennonites should not countenance:

Martin Shupack asserts that the federal government, while sometimes a “violent rebel,” can be an instrument for good when used for such causes as welfare for the poor, Medicare, Social Security, and other social programs designed to help those in need (“Violent Rebel or Valuable Servant,” ).

What Shupack does not seem to realize is that all government programs are the products of violence, regardless of who benefits from them. Taxes can be collected only if the government backs up its taxation policies with violence and threats thereof. The question, then, is this: are Mennonites absolutely for peace and against the initiation of force? Or is the taking of money by means of violent coercion acceptable when the money will be spent on causes they regard as worthwhile? If the Mennonite Church is to be consistent in its opposition to the use of force, it must be opposed to it in all forms — including the form of taxation.


At #MennoCon19 (the Men­non­ite Church U.S.A. bi­en­nial con­fer­ence) , Harold A. Penner and John Stoner hope to launch an al­ter­na­tive fund for Men­non­ite war tax re­sist­ers:

Creating a Church Peace Tax Fund

Desiring to teach one another the ways that make for peace in our congregations, this seminar proposes the creation of a Church Peace Tax Fund to resist the payment of federal taxes that underwrite killing, war and militarism. This seminar will encourage a faithful witness to the nonviolent life and ministry of Jesus who calls us to love God, the neighbor and the enemy. Churchwide inspiration and support of those who conscientiously object to the payment of war taxes while underwriting opportunities for active peacemaking will attract others to embrace the life-affirming and creation-saving grace of God.

As NWTRCC’s Lincoln Rice explains:

The Mennonite Church U.S.A. had approved a War Tax Alternative Fund in for employees of the Mennonite Church who wanted to redirect their federal withholding. Though dormant, this fund and policy still exist. Details about adapting this fund to also accept deposits from any U.S. Mennonite who would like to participate will be discussed at MENNOCON19.

The proposal will have redirected taxes from Mennonite conscientious objectors held in a “Church Peace Tax Fund.” That fund would be invested in socially responsible investments of some sort. Portions of it could also be used for education about / promotion of the fund and of war tax redirection. If the government takes reprisals against any participating resisters, the fund can also be used to compensate them and/or support their families.

You can see the proposed “Memorandum of Understanding” that participants in the fund would be expected to sign here.

The resolution that established the original fund in is here. It includes a copy of the General Conference resolution that passed in which the church decided to commit to civil disobedience by refusing to withhold taxes from resisting employees:

Resolution on Faithful Action Toward Tax Withholding

General Conference Mennonite Church Triennial Sessions
Bethlehem, Pennsylvania — 

As Mennonite Christians we seek to be biblically obedient, submitting to such injunctions as Romans 13:7, “Pay taxes to whom taxes are due,” but also Romans 13:8, 10, “Owe no one anything except to love one another… love does no wrong to a neighbor; therefore love is the fulfilling of the law.” We accept our subordination to government and our obligation to pay taxes. However, we must witness to governments our conviction that war and preparation for war do wrong to our neighbors and are contrary to the will of God as revealed in the teachings of Jesus Christ and his death, resurrection, and ascension to lordship.

Thus we urge our governments to sharply reduce military spending and use our resources for life-affirming purposes. Furthermore, just as conscientious objectors have received exemption from military service, we also seek legislation exempting conscientious objectors from paying taxes for military purposes. Thus we continue to work in the United States for passage for the World Peace Tax Fund Act and in Canada for the Peace Tax Fund, which would allow individuals to designate all of their federal taxes for peaceful purposes.

Both the U.S. Internal Revenue Service and Revenue Canada require the General Conference Mennonite Church to violate the consciences of its employees who are conscientious objectors to paying taxes for military purposes.

In the United States, we have thoroughly explored all legislative, administrative, and judicial avenues for obtaining a conscientious objector exemption to these withholding requirements, as we resolved at the Minneapolis midtriennium conference. Our explorations have convinced us there is no likelihood of relief in the near future for conscientious objectors to military taxes. The time has come when, like Peter and the apostles, “We must obey God rather than men” (Acts 5:29).

In Canada, equally thorough explorations of similar avenues for seeking a conscientious objection from withholding requirements have not yet been accomplished. We commend the “Resolution on Security and Disarmament” of the Canadian Mennonite Conference in and the work of the Canadian Tax Task Force under the sponsorship of MCC Canada Peace and Social Concerns. We encourage Canadian congregations to continue study of materials made available on the issue of military taxes.

As delegates to the triennial sessions of the General Conference Mennonite Church, we therefore:

  1. Authorize the conference officers to test the constitutionality of the withholding requirements in the United States and to assert the higher claim of Christ’s law of love by refusing to serve a tax collectors in cases where individual employees have asked that their federal income taxes not be withheld from their wages in order that they may conscientiously refuse to pay for war preparations. These employees will be treated similarly to the way General Conference treats ordained ministers, i.e. as self-employed persons, in that their earnings will be reported to the U.S. Internal Revenue Service, but no federal income tax withheld.
  2. We request that the Conference of Mennonites in Canada consider means to obtain relief from Revenue Canada withholding requirements as these apply to General Conference Mennonite Church employees.
  3. We shall inform the U.S. government of this act of conscientious objection to their withholding requirements. We shall again urge them to provide exemption from these requirements and exemption for people of peacemaking conscience from military use of their tax money.

At this moment of decision we commit ourselves to surround with our prayers the General Conference staff and government officials who will be involved in this action and all those individuals who refuse in conscience to pay taxes for war preparations, however costly their witness may be.


When the Mennonite Church USA met in its biennial conference , one of the items on the agenda was a proposal by Mennonite war tax resisters Harold Penner and John Stoner to revitalize and extend a war tax resisters’ alternative fund operated by the Church.

That proposal was approved. The new “Church Peace Tax Fund” will enable Mennonite war tax resisters to redirect their taxes into a fund that will support conscientious objectors, peace education and action, and programs that work for the common good.


One of the best debates I have seen about the biblical basis for tax obedience or tax resistance was found in the Messenger in .

Messenger: Church of the Brethren

In the issue, the Messenger hosted a debate between Vernard Eller and Dale Aukerman on the biblical basis for war tax resistance or obedient tax payment:

Rendering to Caesar [pro]

by Vernard Eller

The report to Annual Conference of the Committee on Taxation for War shows a great diversity of opinion within the committee itself. Accordingly, there is at present no inclination to try for any change of policy. Rather, the recommendation is for a churchwide study of the Conference statements already on the books. And because I find myself highly in favor of this proposal, I offer this article as a contribution to the study for which the reports calls.

I address myself solely to the matter of scriptural evidence and interpretation.

Accidentally, as it were, I have been doing major research on the subject — for a book even now in press. I had no intention of studying tax resistance per se, but was addressing the much broader question of how a Christian should relate to the host of regimes, parties, and ideologies competing with each other in the effort to direct and control society.

My mentors in the matter make up a 150-year-long string of biblically oriented thinkers who constitute the modern theological tradition I feel comes closest to Brethrenism. These people are Soren Kierkegaard, J.C. and Christoph Blumhardt, Karl Barth, Dietrich Bonhoeffer, and Jacques Ellul. And as I chased them down on my particular topic, I found them regularly going to the New Testament tax passages. It became apparent that this was not so much their doing as that of the Bible itself.

The logic of the move is this: The all-dominating political reality of Palestine during the New Testament period was that of a most evil and vicious Roman regime occupying, oppressing, and eventually destroying the homeland of the Jewish people (and earliest Christians). Over against this power was pitted that of the Jewish liberationists and freedom fighters commonly known as the Zealots.

Thus, the pattern of political decision forming the context not only of our tax passages but of all New Testament political counsel is one that applies as well to almost any issue, ancient or modern: One can either (1) legitimize the presently established regime as representing God’s will for the nation, or (2) follow God’s will in supporting the efforts of the revolution against that regime. “Revolution” here does not necessarily imply terrorism, guerrilla warfare, or other forms of physical brutality, but identifies any bringing to bear of political power in the effort to overthrow an evil regime or to pressure it into becoming good.

By its very nature, of course, the gospel would have as much as prohibited Christians from any desire to legitimize a cruel and pagan Roman Empire. Yet, also, by its very nature, the gospel would make it very tempting for Christians to align themselves with liberation movements and efforts at just revolution. Accordingly, on the one hand the New Testament consistently refuses to encourage any legitimizing tendencies — while on the other hand it actively discourages the greater temptation of revolution. And “tax revolt” — i.e., withholding taxes as a power-play against government evil — becomes the New Testament’s regular signal and symbol of Zealot liberationism in particular and, in general, all forms of revolution. (It is significant that this symbol has Christianity opposed to revolutionism quite prior to and apart from its physical violence.)

Regarding particularly the exegesis of Mark 12, in addition to the five thinkers named above I consulted four contemporary New Testament specialists: Martin Hengel, Gunther Bomkamm, Leander Keck, and Howard Clark Kee. All nine scholars are in total agreement, each reading the tax passages in the context of the historical situation described above.

In the process, the scriptures come clear, manifesting their theological consistency as warnings against Christian involvement in political revolutionism. My researchers are not exhaustive; but I failed to come across even one reputable scholar doing serious biblical exposition who concludes that these passages actually imply a support for (or even a leaving room for) Christian tax resistance.

The crucial New Testament passages are three: Mark 12 — which is actually Mark 12:13–17 (the fact that both Matthew and Luke later pick up the incident for their own Gospels adds no new meaning but does corroborate the significance it held in the eyes of the early church); Romans 13 — which is actually Romans 12:14–13:10; and Matthew 17 — which is actually Matthew 17:24–27.

All of my nine, except the Blumhardts, address the Mark 12 passage — and all agree as to its reading. The earliest writer, Kierkegaard, says it best. (Consider that, in the historical context, to make Jesus “king” or to call him “Messiah” politically could mean nothing other than “revolutionary leader against Rome.”)

The small nation to which Jesus belonged was under foreign domination, and naturally all were intent upon the thought of shaking off the foreign yoke. Hence they would acclaim him king. But, lo, when they show him a coin and would constrain him against his will to take sides with one party or the other — what then? Oh, worldly passion of partisanship, even when thou callest thyself holy and patriotic — nay, so far thou canst not stretch as to break through his indifference… No, he posits the infinite yawning difference between God and the Emperor: “Give unto God what is God’s!” For they with worldly wisdom would make it a question of religion, of duty to God, whether or not it was lawful to pay tribute to the Emperor. Worldliness is so eager to embellish itself as godliness, and in this case God and the Emperor are blended together in the question,… that is to say, the question takes God in vain and secularizes him [by implying that whether the Emperor does or does not get his tax coin is an issue somehow related to or comparable with whether God does or does not get what belongs to him]. But Christ draws the distinction, the infinite distinction, and he does this by treating the question about paying tribute to the Emperor as the most indifferent thing in the world, regarding it as something which one should do without wasting a word or an instant in talking about it — so as to get more time for giving God what belongs to God.

Barth, Bonhoeffer, and Ellul speak a single mind on the Romans 13 passage. Each finds it to be in complete agreement with Mark 12; Ellul thinks that Romans 13 even shows that Paul was familiar with the Mark 12 incident. Yet Barths’s exposition is easily the most extended and insightful of the three:

The revolutionary seeks to be rid of the evil by bestirring himself to battle with it and to overthrow it. He determines to remove the existing ordinances, in order that he may erect in their place the new right… The revolutionary must, however, own that, in adopting his plan, he allows himself to be overcome of evil (Rom. 12:21)… What man has the right to propound and represent the “New,” whether it be a new age, or a new world, or a new spirit?… Overcome evil with good. What can this mean but the end of the triumph of men, whether this triumph is celebrated in the existing order or by revolution?… There is here no word of approval of the existing order; but there is endless disapproval of every enemy of it. It is God who wishes to be recognized as He that overcometh the unrighteousness of the existing order… Even the most radical revolution — and this is so even when it is called a “spiritual” or “peaceful” revolution — can be no more than a revolt; and that is to say, it is in itself simply a justification and confirmation [not of God’s “new” but] of what already exists [namely, one human ideology or another]… For this cause ye pay tribute also (Rom. 13:6). Ye are paying taxes to the State. It is important, however, for you to know what ye are doing.

If I might interpret: If you are paying those taxes as a positive legitimization of the state and its evil activity, you are wrong. If, on the contrary, you are withholding those taxes as an act of protest and defiance against the evil of the state, you are wrong again. “But what other option is there?”

Well, if Jesus is correct that Caesar’s image on the coin is proof enough that it belongs to him, then, rather than saying that we do pay him taxes, would it not be more correct to say that we do not try to stop him from taking what is his, do not revolt, do not return evil for evil? As Barth puts it, “It is important for you to know what you are doing.”

The Matthew 17 incident is not as crucial as the first two; only a couple of our scholars mention it — and that merely in passing. However, the words Jesus speaks on this occasion are as significant as anything we find on the subject.

In the process of explaining why he pays the tax, Jesus forestalls any idea that a Christian’s payment of taxes is to depend upon the relative righteousness or unrighteousness of the collecting regime. He says, in effect, that no human regime is righteous enough for the Christian ever to owe it anything. No, there is only one Father and King of whom Jesus knows himself and his followers to be “sons.” No one except that “father” can claim anything from these “children.” So the kings of the earth will have to do their collecting from “others,” not from Jesus and the children of God.

Thus, when Jesus goes on to say that he chooses to pay the tax even though he doesn’t owe it, he is saying that Christian payment never is made as recognition of either the rights or the righteousness of the State. No, it is made to regimes good, bad, and indifferent — and that sheerly out of obedience to God’s command to love, not revolt, and not cause offense.

It strikes me that the word of God speaks quite clearly on the matter of tax resistance — and that that word is hardly in support of the practice. I do fully honor the conscientious integrity of those who feel led to withhold some of their taxes; but I cannot confirm that leading as being biblical.

Rendering to Caesar [con]

by Dale Aukerman

If the explosive power of the Hiroshima bomb is thought of as the width of a lead pencil, the destructive potential of the current nuclear arsenals is the height of Mount Everest. If the United States were to explode a bomb each day to destroy a city, the present stockpile would last more than one hundred years. The Reagan administration plans to build 1,700 additional nuclear bombs a year and press ahead in an arms buildup that is taking us into the war that can destroy God’s earthly creation.

Or to give just one example of the increasing ghastliness of conventional weapons, white phosphorus bombs have a sticky jelly, which adheres to the human body, burns at a temperature of more than 3000° Centigrade for at least 24 hours, and turns victims into agonized human torches. The United States has been supplying these bombs to a number of countries, including El Salvador and Israel, which used them against civilians in its invasion of Lebanon.

As for the huge sums in federal tax dollars needed to purchase all these weapons and much more. Brother Vernard Eller seems to say: No problem; we have the clear command of Jesus to pay up.

After the Romans destroyed Jerusalem in , they changed the Temple tax mentioned in the Matthew 17:24–27 story into a tax for the temple of Jupiter Capitolinus in Rome. Some governments have levied taxes so exorbitant as to leave children and others starving. Certain taxes have been imposed specifically for financing a war. A government could use half its budget to keep masses of people in concentration camps or to run a network of brothels for the diversion of the male population.

Vernard evidently says: No problem basically; Christians go by the command of Jesus.

According to the Friends Committee on National Legislation, $350 billion or 55 percent of the 1984 federal budget went to military spending and the cost of past wars. Figured on a per-capita basis, the fraction of that for the Church of the Brethren membership was $255 million. All Brethren church-related giving for the year was somewhat over $55 million.

As Vernard sees it, we need not to be troubled that hundreds of millions of Brethren dollars go to finance the arms buildup; paying is “the most indifferent thing in the world.”

Vernard’s greatest service to us Brethren has come through his insistence that, if we claim to be a New Testament church, we must strive to live by the New Testament. I stand with him in that insistence. If Jesus in Mark 12:17 was saying that disciples of his should pay without question every tax levied by whatever government they are under, that, for us, should settle it. But did Jesus say that?

Vernard failed to find “even one reputable scholar” whose treatment of the passage would leave open the option of Christian tax resistance. I would call his attention to some.

A.M. Hunter writes: “This was an ad hoc answer, not a fixed and permanent rule for every situation.”

Jean Lasserre gives this interpretation: “Jesus is not passing any judgment on the lawfulness of the Roman tribute; He is speaking only of this particular coin. It represents the things that are Caesar’s, not a foreign tyrant’s right to exact a tribute. In other words, Jesus recognizes Caesar as having the right to the coin but not to the tribute. This is what disconcerts His questioners and breaks their trap.”

Francis Wright Beare comments, “The famous saying leaves untouched the fundamental problem: how are we to draw the line between the legitimate requirements of the society to which we owe allegiance, and the demands of loyalty to God?”

The insight of Paul S. Minear is most helpful: “By his reply Jesus forced them, as students of the law, to decide for themselves where to draw the line between God’s jurisdiction and Caesar’s… The riddle remains that each must solve for himself or herself. Keep in mind that the first audience for this riddle was neither the crowd nor the disciples, but only their adversaries.”

Jacques Ellul, whom Vernard points to as one of the six thinkers decisively supporting the pay-without-question interpretation, states in The Ethics of Freedom that Jesus “refuses to answer the question whether he is for or against Caesar or whether taxes should be paid or not.” In any case, appealing to the authority of European theologians within other church traditions has not for Brethren been a main way of discovering what faithful discipleship to Christ is.

Those enemies of Jesus thought they had the perfect trap. If Jesus said, “Don’t pay the tax,” they would denounce him to the Roman authorities. If he said, “Pay the tax,” they would trumpet that to the common people, who hated the tax as symbolizing Rome’s repressive occupation of their country. His enemies could spread the word: “The Messiah is to liberate us from Roman rule, but this fellow supinely tells us to pay the tax.”

The reply, “Don’t pay the tax,” would have pleased Jesus’ adversaries the most, and that they did not get. According to the interpretation Vernard advocates, they did receive the other answer, “Pay the tax,” and could proceed with their strategy contingent on that reply. That is, their trap did catch Jesus. But the close of the story in each Gospel brings out that the trap did not succeed. “And they were not able in the presence of the people to catch him by what he said; but marveling at his answer they were silent” (Luke 20:26). Jesus had not said, “Pay the tax.” Jesus’ enemies were intent on exposing him as a collaborator, if not a Zealot revolutionary. When they produced the detested Roman coin, they — not Jesus — were exposed as the collaborators.

When the Jewish leaders brought Jesus to Pilate, they accused him of “forbidding us to give tribute to Caesar” (Luke 23:2). They would hardly have used that accusation if Jesus a short time before, in a public context charged with excitement about him, had counseled payment of the tribute.

Usually people quote, “Render to Caesar the things that are Caesar’s,” and omit the rest. This pernicious misuse of the saying has had immense significance in the history of the West. Vernard emphasizes that the second part of Jesus’ reply is vastly more important than the first, but he remains within the traditional interpretation by holding that on the matter of taxes we can take the first part and know its meaning for us without the second part.

Brethren historically have held that young men should not simply comply with whatever notice comes from a draft board and that what can rightly be given to the government has to be discerned in relation to giving ourselves totally to God. Brethren who are deeply concerned about paying money into a monstrously expanding military buildup are not advocating refusal of all taxes, complete noncooperation with government, or trying to overthrow it. But we believe that we can come to a Christian understanding of taxes that should be handed over to the government only in the light of Jesus’ supremely central command that we give ourselves fully to God. The crucial issue is whether the first part of Jesus’ reply is taken by itself as a clear, sweeping command or whether it is seen as a riddle calling for the discernment that can come within our striving to love God and follow Jesus.

Jesus, as a Jewish male between the ages of 14 and 65, was subject to the Roman poll tax of one denarius a year. We have no record that he paid it (his adversaries could have cornered him on that point) — or that he did not pay it. But in Matthew 17:24–27, the tax in question was for the Temple in Jerusalem. Jesus told Peter that children of the heavenly King are free from any obligation to pay taxes, but “not to give offense… give the shekel to them for me and for yourself.”

Here too Jesus did not command that all taxes are to be paid regardless. (Much of what Vernard finds in the passage is not there at all.) The key consideration is that one not give offense, cause others to fall away from faith. Had Jesus refused to pay the Temple tax, he would have appeared to reject the Mosaic law (Exodus 30:11–16) and the Temple itself.

But in some circumstances paying a tax can constitute giving offense, impelling others away from God. When national leaders are stumbling blindly toward slaughtering unimaginable multitudes of those for whom Christ died, casual payment of all the money asked for toward their mad projects amounts to abetting them in their fateful falling away from God. To resist paying such taxes can provide opportunities for pointing agents of government to Jesus as Lord.

On the Romans 13 passage John Howard Yoder writes: “Verse 7 says ‘render to each his due’; verse 8 says ‘nothing is due to anyone except love.’ Thus the claims of Caesar are to be measured by whether what he claims is due to him is part of the obligation of love. Love in turn is defined (verse 10) by the fact that it does no harm.” Paul was probably restating the teaching of Jesus found in Mark 12:17 and his Master’s call to the most careful discrimination between what under God can be rightly rendered to the ruling authority and what cannot. Thus we have cogent reasons for concluding that Vernard’s article, the Brethren tradition of paying all taxes without question, and the Annual Conference Statement on Taxation for War (of which Vernard was a principal writer) depend on a mistaken understanding of the words of Jesus. There is no easy answer— certainly not in four Greek words in Mark 12:17 taken by themselves. In this issue we need together to seek a fresh discernment of what from us belongs to God.

Bob Gross wrote a letter-to-the-editor in response, in which he made this point (source):

Eller may not realize that for many Brethren who feel led to refuse to pay taxes for war, the primary reason is not the one his article cautions against. Rather than “an act of protest and defiance against the evil of the state,” our non-payment is a simple, humble attempt to refrain from contributing to that evil.

This is not done in a quest for purity or out of guilt. It comes from a desire to be more conformed to the will of God and to witness to God’s kingdom.

John Stoner from the Mennonite Central Committee also wrote in to reiterate that “When Jesus was asked, by people wishing entrap him, ‘Is it lawful to pay taxes to Caesar or not?’ his answer was not ‘Yes.’ ” (source)

Barry Shutt, on the other hand, took the point of view that war tax resistance was not an effective response, and should be discouraged for that reason (source). Excerpts:

[A] legitimate concern for any witness is the question of effectiveness. One could seriously question if violating the law is very effective in a society where most people believe it is best to work within the system to initiate change. And if tax resistance only leads to the tax resister paying more money to the government in fines and penalties, the question of effectiveness becomes an even greater concern.

The point to be made, of course, is, “How do we work effectively to bring about change?” When the system provides adequate means by which one can voice concerns and attempt to change priorities, tax resistance as a means to bring about change becomes even more questionable. If tax resisters would argue that effectiveness is not the primary concern or objective but simply the witness alone is the objective, then one should ask if simply writing letters of protest to our elected officials is any less of a witness? If God hears prayers made from the privacy of the prayer closet, God surely takes note of witnesses made through the less conspicuous channels available for us to voice our concerns. Being fined or arrested may not be necessary, and I would suggest neither is tax resistance.

A further letter in support of resistance, by Dale Hess, did not add much new to the argument, but, in implicit contradiction to Shutt, said of war tax resistance: “The importance of this type of peace witness is hard to overestimate” (source).

The Annual Conference had assembled yet another committee to issue yet another report about war tax resistance, and that committee reported on its work in . The messenger reported on their recommendations (source):

The assignment from last year’s Annual Conference was two-fold. In response to a request that the committee study and recommend how Brethren should respond to the dilemma of paying taxes for war, the committee chose not to write a new position paper. Instead it recommends that Brethren undertake an extensive study of earlier position papers and then determine more specifically what, in addition to the previous papers, is called for in the query.

The committee was also asked to make a recommendation about General Board payment of the federal telephone excise tax. The committee recommends that the decision be made by the board itself, because of the liability of individual officers.

And here’s how that worked out (source):

In action for war growing out of a General Board query of , delegates approved a study committee’s recommendation that the church undertake its own study of previous position papers before deciding whether a new paper on taxation for war is desired. The General Board is to prepare a study packet and to compile responses from across the denomination. In an unusual move, the delegates extended the life of the study committee, directing it to recommend to the Cincinnati Conference a process to complete the study. The same committee, assigned to respond to a Michigan District query about telephone tax redirection, recommended (and Conference approved) that any decision about whether the General Board should withhold the federal telephone excise tax should be made by the Board, since its staff could be held liable.

five people sit in a circle looking at each other, one holding a book, with folding chairs in the background

“A gratified war tax study committee regrouped after finding it had two more years of life. Clockwise from left: Chuck Boyer, Gary Flory, Phil Rieman, Dick Buckwalter, Vi Cox.”

A letter in the issue dissented from the war tax resistance craze on the grounds that “many non-Christian people who deeply resent having to support welfare programs” would use the same logic to avoid their taxes (source).

This news came from the issue:

Seminary group tries to pay taxes with food

, a group of Brethren showed up at the Lombard, Ill., Internal Revenue Service office and tried to pay part of their taxes with bags of groceries. The group from Bethany Theological Seminary included about 33 students and faculty member Dale Brown, and they wanted to let the IRS know that they objected to paying taxes for war. “I believe in paying taxes, but not for defense,” said Brown. The group took about $160 worth of food to the IRS and contributed about the same amount to peace organizations. IRS officials refused the groceries, which were then given to local food pantries and soup kitchens.


Today, some excerpts from The Catholic News Archive concerning tax resistance in .

The Catholic Worker reviewed Donald Kaufman’s summary of the Christian argument for war tax resistance:

The Tax Dilemma: Praying for Peace, Paying for War. By Donald D. Kaufman. Herald Press, Scottdale, Pa. 15683. 101 pages. $3.95. Reviewed by Lee LeCuyer.

In this book, Donald D. Kaufman discloses the long tradition of Christians refusing to pay for war. This tradition is rooted in Jesus’ simple but difficult command, “You cannot serve two masters, God and Mammon.”

Donald Kaufman, pointing out how the early Christians interpreted Jesus’ response to the Pharisees, “Give back to Caesar what belongs to Caesar — and to God what belongs to God” says “We do know that Christians refused to pay taxes for Caesar’s pagan temple in Rome. For this reason, we can understand how erroneous it is to deduce from this story about the temple tax a command for the payment of all taxes.”

The dilemma of paying taxes, of praying for peace while financing war, is a clear example of conflicting duties. Christians are to be obedient to civil authorities, yes. But they are also to be obedient to God. Here we observe two masters and two opposing commands.

Since World War Ⅱ, the foundation of international politics has been the “balance of power.” The enormous human resources wasted in maintaining this precarious and deadly balance have already resulted in much human suffering and neglect. Ultimately, this can only lead to genocide, the crime of murdering the human race. Have we not idolized death, making its “power” the only significant foundation of our political relationships?

“You shall have no false gods before me.”

Jesus told Peter that “those who live by the sword shall die by the sword.” Isaiah told the nations: “Arm but be crushed! Arm but be crushed! Form a plan, and it shall be thwarted; make a resolve, and it shall not be carried out, for ‘With us is God.’ For thus said the Lord to me, taking hold of me and warning me not to walk in the way of this people: ‘Call not alliance what this people calls alliance, and fear not nor stand in awe of what they fear. But with the Lord of Hosts, make your alliance — for Him be your fear and your awe.’ ”

This is the message we Christians have tried to bring to the nations. Be not afraid. Do not fear death. Fear only Him who can take away more than earthly life, and lay aside your weapons.

As individuals, the only way we have to cast aside our armaments is to stop providing for them. Perhaps now is the time for Christians to refuse to pay for Uncle Sam’s pagan temple in Arlington, Va., the Pentagon.

Are we expected to finance the most deadly military arsenal in the history of the world? As Christians, our allegiance is to Christ and His Word. What is expected of us? — That is the heart of the matter. “Give back to God what belongs to God,” our trust, our fear, our hope, our faithfulness, and our obedience.

The Introduction to The Tax Dilemma: Praying for Peace, Paying for War, was written by John K. Stoner. It clarifies the specifically Christian call for tax resistance. We reprint it here, in the hope that Donald D. Kaufman’s brief but important book will reach a wide audience and initiate a widespread and thoughtful Christian response.


“But what can I do? I am only one person.” ―Author Unknown.

The most common response of people to the unprecedented moral crisis of the world arms race is a sense of futility. Many people will agree that the survival of the human race itself is in jeopardy. Few will agree as to what can be done about it. An even smaller number believe that they personally can do anything.

Moreover, it is distressing to observe how many people attempt to absolve themselves of any personal responsibility for the situation we are in. They blame the government, big business, fate, God, or the devil. There is a great deal of passing the buck.

Especially, of passing the buck to Caesar. In the form of taxes, that is. War taxes. Yes, the word is out: there is such a thing as taxes for war. The government, if it calls it anything, calls it defense spending. People with a commitment to speak the truth, such as Christians, have a responsibility to expose the deceptive euphemisms and call a war tax a war tax.

At which point we return to the words of our unknown author, and supply her with another quote. “I can do something about the taxes I pay for war.”

This book is about doing that something. But there is much more.

The book issues a challenge to a wide audience — Christian and non-Christian. God’s claim on humankind is universal. What does it mean for the church to be praying for peace and paying for war? Donald Kaufman explores this contradiction from many angles and draws on many sources, but all with a view to finding the path of Christian obedience.

I have heard many Christians say that they do not engage in war tax resistance or protest because it is ineffective. The government ultimately gets the money, the resister makes no impact, and the exercise is futile. Apart from the fact that this appeal for success is strange talk for people whose hero and leader ended up being crucified, I hear in this an unspoken message that also doesn’t quite fit. The general demeanor of these folks toward society and government is one of studious conformity to accepted practice and one does not have to be richly endowed with imagination to infer that tax resistance or protest looks very risky to them. Which adds up to suggesting that their real reason for not engaging in tax resistance is that they think it would be too effective — in challenging accepted myths, clarifying the moral issue, and inviting the neighbor to take a similar stand.

In this regard, it might just be that the church should embrace tax resistance as the moral equivalent of disarmament. It has become fairly acceptable in at least some church circles to call on government to take risks for peace in the way of disarmament. In those circles it has not been unusual to look with some disdain on those who called for tax resistance as a form of response to the arms race. Given the meager successes of all the disarmament talks of history, including the United Nations Special Session on Disarmament, from a purely strategic point of view it might begin to occur to us that disarmament is such an intractable problem that we shall have to appeal to the people over the heads of the politicians to do something about it. But on a level deeper than calculating strategies for success, the church should be asking its members what is the right thing for them to do regardless of the consequences. If the generals, presidents, and ambassadors have decided to continue the arms race, shall the Christians continue to pay for it?

For the church (indeed, for any sizeable denomination of the church) to embrace war tax resistance as a spiritual commitment and a stated policy would be the moral equivalent of a government seriously embracing a policy of disarmament. Both would involve risk, both would be unprecedented, and both would be right.

But what government is ready to do the right thing on disarmament? And what church is ready to do the right thing on war taxes?

There are costs and risks involved.

John K. Stoner
Copyright by Herald Press.

, this announcement appeared in that paper:

The annual New England Catholic Peace Fellowship Conference has been scheduled for . The theme of the NECPF conference, at Mt. Alvernia High School, Newton, Mass., is “Praying for Peace/Paying for War?” It will include a major address by Elizabeth McAllister, as well as workshops on tax refusal. Further information on registration and materials is available from NECPF, Center of Concern, Mont Marie, Holyoke, Massachusetts 01040.

The National Catholic News Service sent out this dispatch on :

Tax Resistance Studied by Italian Pro-Lifers

The Italian pro-life movement is studying a proposal to fight the country's liberalized abortion law through “fiscal conscientious objection,” tax resistance.

A recent communique from the coordinating committee of the Milan based Movement for Life hinted that it may urge pro-life Italians to withhold part of their taxes as a protest against the law which took effect .

The committee said the abortion law made abortion, or actually the killing of children before birth, a social service to which all (taxpayers) must contribute.

Italy’s abortion law allows state funded abortions virtually on demand in the first three months of pregnancy for adult women.

The pro-life movement is also studying ways of pressuring against the election of Simone Veil, a Frenchwoman who supports abortion, as president of the new European Parliament. The Movement for Life is backing Emilio Colombo, an Italian, for the post.

The first anniversary of the law’s enactment last month prompted various demonstrations throughout the country. The Movement for Life announced on that it had collected over a million signatures from supporters of a national referendum to repeal the law.

Another dispatch from the same service, dated :

Canadian pro-lifer jailed in tax refusal case

By Joann McGarry

While Canadian pro-lifer Joe Borowski is turning his energies to apostolic work among fellow inmates at Headingly Provincial Jail, his friends and supporters are trying to raise enough money to free him.

Borowski, chairman of the Alliance Against Abortion, has refused to pay federal income tax as a protest against Canadian laws providing federally funded abortions. His current 90-day sentence for contempt of court arises from his refusal to supply documents on his financial status to the Canadian income tax office.

Borowski began his sentence .

Before the sentence began, Winnipeg lawyer Ernest Wehrle began a “Friends for Joe” fund to raise the money Borowski owes in back taxes.

The fund has about $7,000 in cash and pledges, said Wehrle.

“The amount owed could be anywhere from $10,000 to $25,000, he said.

Accountants for Borowski and the federal Income tax department currently are working out the figure.

Payment of the tax bill would free Borowski from jail, at least until the next tax period, said Wehrle.

“He has always said he’d rot in jail before he’d finance abortions But I’d say he has achieved his aim and could do more if free to fight in another way,” added Wehrle.

In a letter to the Canadian Register, Catholic newspaper published in Toronto, Borowski said jails are “greatly overlooked missions” for religious work.

“The spiritual hunger is great. It’s an old frontier that has just been overlooked or neglected,” said Borowski.

Borowski receives Communion every day, say the two priests who visit him regularly.

“You could say Joe is a very ‘apostolic’ guy. Whenever I go to see him, he has three or four guys waiting to see me,” said Father Pat Morand, Borowski’s pastor.

Borowski has initiated a court case against the federal government in which he hopes to show that the nation’s abortion laws contravene the Canadian Bill of Rights.

The Catholic Worker included this article:

Tax Resistance

By Bill Barrett

The Christian tradition has always supported and encouraged those believers who could not, in good conscience, participate in the organized killing of war. Though the majority of Christians in each age have not always followed this position, there have been moments in Western history when Christian pacifism substantially affected all of society. When thousands upon thousands of lay men and women joined the Third Order of Saint Francis of Assisi, promising never “to take up lethal weapons, or bear them about, against anybody,” feudalism in Western Europe collapsed. Feudal lords were unable to fight their wars because so many peasants had joined the Third Order. Since their founding in , the Quakers, Mennonites, and Brethren, the “historic peace churches,” have given a consistent witness of conscientious objection. Though relatively few in number, their presence has been a continual reminder to the American conscience.

In centuries past, the main need of a warring state was soldiers; Napoleon once boasted that he “could use 25,000 bodies a month.” Although armies still enlist thousands of youth and are eager for more, we must recognize that there is a demand today for ever-increasing monies to finance the technology of war. War’s menace has been transformed into a spectre more horrible than ever. Today, even more than soldiers, governments require tremendous amounts of money to develop and build their nuclear weapons systems. The Pentagon maintains 140 different systems with the capacity to destroy every Soviet city of over 100,000 people forty times, at a cost of over 150 billion dollars. This money must be raised by the federal government, and it is raised through our taxes. As more people realize this and make the connection between our tax money and U.S. military spending, tax resistance grows.

Money for War

There are two main approaches to conscientious objection to war taxation, and they are not mutually exclusive. The first of these is the more direct: refusing to pay for what one will not do. Federal taxes are paid on many items, though not all are military related. F.I.C.A. Social Security withholding and the federal gasoline tax, for example, do not finance military spending. But there are other federal taxes specifically intended for military expenses.

The federal telephone excise tax was first imposed by the War Tax Revenue Act of ; it was repealed and reinstated several times until World War Ⅱ when, in , the first tax on all telephone service was enacted to underwrite that war. Due to expire in , the tax was extended in to raise money for the Vietnam war. Now due to expire in (unless Congress again renews it), this tax continues to pay the war debts of Vietnam. Many people refuse to pay this tax, usually less than one dollar each month, when it appears on their phone bills. One simply pays the balance of the bill, enclosing a note of explanation to the phone company. Most telephone companies consider this a matter between the individual and the government, and simply inform IRS that the tax is not being paid. In fact, as long as the telephone company is paid the money owed it for phone service, Federal Communications Commission regulations make it illegal for service to be cut off. Though IRS occasionally sends notices of tax due and even “final notice before seizure,” no one has yet faced criminal penalties for refused telephone tax.

Besides the federal telephone tax, an important source of revenues for the Pentagon is the federal income tax. Resisting income tax is a bit more complicated because of the withholding system, but because so much of the military’s money is generated by this source, more and more Christians are exploring ways of refusing to pay it. One way, perhaps the simplest, is the way of voluntary poverty. If one earns less than a certain amount ($3300 for a single person in ), the federal government claims no tax due. Not only is nothing contributed for the building of bombs, but the choice of voluntary poverty allows one to share in a rich tradition of the Church.

Some people who do earn taxable incomes refuse a small symbolic portion of their income tax, or they pay the tax but write a letter of protest about the government’s incredible priorities which increase military spending year after year while cutting budgets in areas of human need, such as food, housing and education. (What horrible proof that “even when they are not used, by their cost alone armaments kill the poor by causing them to starve.” Message from the Holy See to the UN, ) Some resisters withhold the portion of their taxes that would go to the military (47.3% in ), while others refuse to pay any federal income tax, realizing that a large portion of whatever they pay will be used for exactly those purposes to which they object in conscience. Although the U.S. Tax Code does not care what is done with refused taxes (it cares only that it receive the money), most conscientious objectors to war taxes contribute the amount they have refused, whether from telephone or income taxes, to a group or project that they believe is working toward peace.

A great deal of helpful information on ways of refusing war taxes, and on the legal consequences, is available from the Center on Law And Pacifism, 300 W. Apsley St., Philadelphia, PA 19144, telephone 215: 844‒0365, especially in their publication People Pay for Peace: A Military Tax Refusal Guide for the Radical Religious Pacifist ($2.00).

Besides the direct action of tax refusal, there is also a second approach, for while the right to conscientious objection to participation in war is recognized by U.S. Selective Service law, the U.S. Tax Code makes no such provision. Even First Amendment rights have not been acknowledged by the Tax Court system, which has ruled that IRS regulations take precedence over constitutional requirements! There is, however, a bill in Congress that would recognize the right of conscientious objection to military taxation. The World Peace Tax Fund Act, H.R. 4897 in the 94th Congress, would direct that portion of the taxes of conscientious objectors that would otherwise go to military spending be diverted instead to peace education and similar programs. While the bill does have a number of co-sponsors in the House, Representatives need to hear that their constituents support the right of conscientious objectors to legally prevent their tax money from buying more nuclear weapons. Copies of the bill, and more information, can be had from the National Council for a World Peace Tax Fund, 2111 Florida Ave. NW, Washington DC 20008, telephone 202: 483‒3752.

Selective Service law presently makes some provisions for conscientious objectors to war. Tax law does not. But conscience must be followed, whether a government declares it legal or not. The Second Vatican Council wrote, in its document on The Church Today (GS 16), “In the depths of their conscience, people detect a law which they do not impose on themselves, but which holds them to obedience. Always summoning them to love good and avoid evil, the voice of conscience can, when necessary, speak to their hearts more specifically: do this, shun that. For people have in their hearts a law written by God. To obey it is the very dignity of the person; according to it they will be judged.”

That article was followed by this ad:

Tax Resistance Kit. No tax resister or discontented taxpayer should be without one. This kit equips you with almost everything you need to get through a year of battling with the I.R.S.: 12 telephone tax cards — one to include with every phone bill — to let the telephone company know where you stand. 1 income tax card — to include or send in place of 1040 form — to let the I.R.S. know where you stand. 1 button to let strangers know where you stand. 1 two-color poster by Peg Averill to let visitors know where you stand. 1 “Call to War Tax Resistance” and 1 Handbook, to let you know where you stand. Write to: War Resisters League, 339 Lafayette Street, New York, N.Y. 10012.

The archives show next to nothing for (at least with the search terms I chose), so I’ll skip ahead to next.


Some recent links from hither and yon: