Some historical and global examples of tax resistance → United States → American revolution, 1765–81 → Boston Tea Party

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

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

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

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

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

Here is Adams speaking out against the tax on tea:

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

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

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

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

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

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

Here’s his description of the Boston Tea Party:

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


While I’m here in Boston, enjoying the Fall national gathering of the National War Tax Resistance Coordinating Committee (and my first visit to a New England War Tax Resistance annual gathering), here are some tax resistance resolutions passed by the town of Boston on :

Whereas it appears by an Act of the British Parliament passed in the last Sessions, that the East India Company are by the said Act allowed to export their Teas into America, in such Quantities as the Lord of the Treasury shall Judge proper: And some People with an evil intent to amuse the People, and others thro’ inattention to the true design of the Act, have so construed the same, as that the Tribute of three Pence on every Pound of Tea is not to be enacted by the detestable Task Masters there — Upon the due consideration thereof, RESOLVED, That the Sense of the Town cannot be better expressed on this Occasion, than in the words of certain Judicious Resolves lately entered into by our worthy Brethren the Citizens of Philadelphia — wherefore

RESOLVED, that the disposal of their own property is the Inherent Right of Freemen; that there can be no property in that which another can of right take from us without our consent; that the Claim of Parliament to tax America, is in other words a claim of Right to lay Contributions on us at pleasure — 

2d. That the Duty imposed by Parliament upon Tea landed in America, is a tax on the Americans, or levying Contributions on them without their consent — 

3d. That the express purpose for which the Tax is levied on the Americans, namely for the support of Government, the Administration of Justice, and the defence of His Majestys Dominions in America, has a direct tendency to render Assemblies useless, and to introduce Arbitrary Government and Slavery — 

4th. That a virtuous and steady opposition to the Ministerial Plan of governing America, is absolutely necessary to preserve even the shadow of Liberty, and is a duty which every Freeman in America owes to his Country to himself and to his Posterity — 

5th. That the Resolutions lately come by the East India Company, to send out their Teas to America Subject to the payment of Duties on its being landed here, is an open attempt to enforce the Ministerial Plan, and a violent attack upon the Liberties of America — 

6th. That is is the Duty of every American to oppose this attempt — 

7th. That whoever shall directly or indirectly countenance this attempt, or in any wise aid or abet in unloading receiving or vending the Tea sent or to be sent out by the East India Company while it remains subject to the payment of a duty here is an Enemy to America — 

8th. That a Committee be immediately chosen to wait on those Gentlemen, who it is reported are appointed by the East India Company to receive and sell said Tea, and to request them from a regard to their own characters and the peace and good order of this Town and Province immediately to resign their appointment.

It’s become fashionable in some quarters to claim that the Boston Tea Party wasn’t a tax protest at all, and that people who have since conducted tax protests using the mantle of the Boston Tea Party have misapprehended the nature of the original. Certainly, it wasn’t just a tax protest, but clearly the tax on tea was at the forefront of the protesters’ minds.


This dispatch from the Swansea Journal, as found in the Monmouthshire Merlin, gives a good feel for the amount of popular support the Rebeccaites had, and how bold they felt they could be as a result.

Rebecca at Cardigan.

. — It was rumoured throughout this place that Rebecca and her daughters would pay us a visit on . About , the town was in a state of excitement, the inhabitants going towards the Common by hundreds, not only from Cardigan, but from Saint Dogmell’s, Kilgerran, and the neighbourhood. About the ground in the neighbourhood of the toll-house was covered with people, and hundreds were on the Common road up to the milestone. A few minutes before twelve the report of a gun was heard between us and the Warren banks, and immediately after the crowd came running down the road, shouting “She is coming!” In a few minutes a party of 12 men, mounted on horseback, some of them wearing feathers in their caps, and having their faces blackened, and otherwise disguised, made their appearance. They were followed by about 150 men on foot, armed with guns, pickaxes, hatchets, pitchforks, clubs, &c., most of whom were disguised. On arriving at the gate they demanded that it should be instantly opened. This was immediately complied with, and about one half of the force marched through, when they fired off their guns, and commenced the work of destruction. They appeared to be well organised; for although they commenced their work almost immediately, there was no confusion, each person apparently taking a portion of labour allotted to him. Some with hatchets commenced to break down the gate and other woodwork, others got on the roof, while a large party proceeded to break down the wall which reaches from the toll-house to the hedge of Pensarne field, about 90 feet in length. The toll-house was a firm and compact building, erected two years ago, at a cost of nearly £100. It was so strongly built that for a long time it resisted the efforts of the rioters. One of the men on the roof, after toiling a considerable time exclaimed, “Damn me, mammy, it’s hard work, send more hands up here.” More hands were sent, and after an hour and a half of hard working, they succeeded in levelling the house. The “Rebecca” for this night was a tall man, dressed in white, with a very large bonnet. With the exception of this person and one or two of his followers, the rioters were a miserable rabble; and with a little exertion, twenty good constables could have routed them. More than a thousand men were spectators of this exploit! After finishing their labours at the Common, the Rebeccaites proceeded through the town, occasionally firing their guns, till they reached Rhydyfuwch gates, the upper one of which they entirely demolished. In about twenty minutes afterwards, they dispersed in different ways. All is quiet at present. — Swansea Journal.

When I read about the Rebeccaites with their faces painted and with feathers in their caps, and then reports of similarly disguised rebels in England in centuries previous, I begin to wonder about the Boston Tea Party. In that action, the partiers are usually described as having been disguised “as Indians,” but I wonder if what they were really doing was reenacting forms of costumed direct action that were created in the Old Country, and that because they were ignorant of the wellspring of this tradition, they superimposed the “as Indians” interpretation on it.

George Hewes, who participated in the Boston Tea Party, wrote:

It was now evening, and I immediately dressed myself in the costume of an Indian, equipped with a small hatchet, which I and my associates denominated the tomahawk, with which, and a club, after having painted my face and hands with coal dust in the shop of a blacksmith, I repaired to Griffin’s wharf, where the ships lay that contained the tea. When I first appeared in the street after being thus disguised, I fell in with many who were dressed, equipped and painted as I was, and who fell in with me and marched in order to the place of our destination.

Participant Joshua Wyeth later told a reporter:

To prevent discovery we agreed to wear ragged clothes and disfigure ourselves, dressing to resemble Indians as much as possible, smearing our faces with grease and lamp black or soot, and should not have known each other except by our voices.

John Andrews, a witness, though not a participant, described the costumes thusly:

They say the actors were Indians from Narragansett. Whether they were or not, to a transient observer they appeared such. They were clothed in blankets, with their heads muffled and copper colored faces. Each was armed with a hatchet or axe or pair of pistols. Nor was their dialect different from what I imagine the real Indians to speak, as their jargon was nonsense to all but themselves.

Another reporter said, of the night of the Party:

…a number of Persons, supposed to be the Aboriginal Natives from their complection, approaching near the door of the assembly, gave the War Whoop, which was answered by a few in the galleries of the house where the assembly was convened; silence was commanded, and prudent and peaceable deportment again enjoined. The Savages repaired to the ships which entertained the pestilential Teas, and had began their ravage previous to the dissolution of the meeting — they apply themselves to the destruction of the commodity in earnest, and in the space of about two hours broke up 342 chests and discharged their contents into the sea.

Samuel Cooper, who was present at this meeting when the “Savages” arrived, described it this way:

…a detach’t of about 20 men disguised as Indians was seen to approach in single file by the west door of the Church. They marched with silent steps down the isle and so passed by the south door brandishing their tommahaws in that direction. The appearance of these men created some sensation. No one appeared to expect their arrival and the object of their visit seemed wholly inexplicable. On leaving the church, they proceeded in the same order in which they entered it, down Milk Street through that part of town which led to Gray’s and Tiletson’s wharves where the tea ships lay.

In the Massachusetts Gazette account of the Party, it refers to these raiders as “The Indians, as they were then called…” Jack-a-Lents, Rebecca and her Daughters, Indians… different guises for the same thing? In the words of William Evans, of Pontyberem, Wales, in : “It had been asked who Rebecca was. He had never seen her; but he thought that Rebecca was every man who earned his bread by the sweat of his brow.”


Some tax resistance related news from the United States:

  • American war tax resister and pillar of the Eugene, Oregon activist community Peg Morton has died. Here’s a tribute from Erica Weiland of NWTRCC, and another from the Fellowship of Reconciliation.
  • The Boston Review takes a closer look at the Boston Tea Party, and how American perspectives on who did it and what it meant have changed over time.
  • James Ferguson looks at the new ability of the government to revoke passports from people with tax debts in the light of the long-standing international legal norm concerning freedom to travel.
  • Socially responsible companies pay lower taxes, and this is descriptive, not just prescriptive.
  • Bucking recent downward trends, the IRS actually picked up a budget increase from a hostile Congress. The increase restores part of what was cut from the agency budget last year and reportedly earmarks it for taxpayer service, fraud detection, and cybersecurity. Along with the money came a set of new restrictions on the agency and its employees, most of which seem to be in the category of “appearing to put the screws to the IRS for the benefit of any constituents in the Tea Party who may be watching.”
  • With Congressional hostility and budget-slashing added to the mix, the jobs of IRS workers are even more miserable than usual lately. It doesn’t help recruitment when your facilities are infested with bedbugs.

    The bed bugs were so bad at her new job with the Covington IRS office that some people covered their seats with plastic bags, Kelly Anderson said.

    After two days, she quit.

    “It’s important to have a second income in our home, but it’s not worth the risk of bringing those home. So, I will not be returning back.”

  • And that’s not the only kind of bug the IRS is plagued with. A computer glitch caused the agency to emit tens of millions of dollars in refunds that its software had identified as likely to be fraudulent and that should have been held up.
  • Another IRS office closed abruptly recently, posting a sign in its window reading “This office is closed due to local weather conditions.” This on a sunny day in California’s central valley, leaving frustrated taxpayers, who had driven in from as far as three hours away, fuming.
  • Shareable has named my article on How to Not Pay Taxes as one of its Top 10 Stories of All-Time.