How you can resist funding the government → a survey of tactics of historical tax resistance campaigns → disrupt government auctions → Reform Act agitation

Here’s some stale news, from The Sydney Gazette and New South Wales Advertiser of :

Resistance to Taxes.

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

It’s hard for me to tell from this brief report, but this was possibly part of the tax resistance campaigns conducted by Political Unions in England in the 1820s and 1830s.


In , the parliament of the United Kingdom debated the Reform Bill and occasionally alluded to the threats of tax resistance being made by the various Political Unions that were pushing for the Bill’s passage.

Here are some excerpts:

Henry Brougham, The Lord Chancellor, in the House of Lords,

The system, we are told, works well… Whence, then, the phenomenon of Political Unions — of the people everywhere forming themselves into associations to put down a system which you say well serves their interests? Whence the congregating of 150,000 men in one place, the whole adult male population of two or three counties, to speak the language of discontent, and refuse the payment of taxes? I am one who never have either used the language of intimidation, or will ever suffer it to be used towards me; but I also am one of those who regard those indications with unspeakable anxiety. With all respect for those assemblages, and for the honesty of the opinions they entertain, I feel myself bound to declare as an honest man, as a Minister of the Crown, as a Magistrate, nay, as standing by virtue of my office, at the head of the magistracy, that a resolution not to pay the King’s taxes is unlawful. When I contemplate the fact, I am assured that not above a few thousands of those nearest the Chairman could know for what it was they held up their hands. At the same time there is too much reason to think that, the rest would have acted as they did, had they heard all that past. My hope and trust is, that these men and their leaders will maturely re-consider the subject. There are no bounds to the application of such a power; the difficulty of counteracting it is extreme: and as it may be exerted on whatever question has the leading interest, and every question in succession is felt as of exclusive importance, the use of the power I am alluding to, really threatens to resolve all government, and even society itself, into its elements. I know the risk I run of giving offence by what I am saying. To me, accused of worshiping the democracy, here is indeed a tempting occasion, if in that charge there were the shadow of truth. Before the great idol, the Juggernaut, with his 150,000 priests, I might prostrate myself advantageously. But I am bound to do my duty, and speak the truth; of such an assembly I cannot approve; even its numbers obstruct discussion, and tend to put the peace in danger, — coupled with such a combination against payment of taxes, it is illegal; it is intolerable under any form of government; and as a sincere well-wisher to the people themselves, and devoted to the cause which brought them together, I feel solicitous, on every account, to bring such proceedings to an end.

Blah blah blah. Standard politician stuff: trying to take advantage of a populist uprising while keeping it at arm’s length. I’m struck in particular by Brougham’s blind belief that he has “never… used the language of intimidation” while at the same time he declares the gatherings of Political Unions “illegal [and] intolerable under any form of government” and reminds us that “by virtue of my office, at the head of the magistracy… I feel solicitous, on every account, to bring such proceedings to an end.”

But there’s a nod and a wink there, since he sees these unruly mobs of commoners as the bad cop to his Reform Bill’s good cop: pass the Reform Bill, he tells his colleagues, and the mob will then have a legitimate outlet for their grievances within the political system and they won’t be tempted to resort to these threatening independent organizations.

This tack was also made in the House of Commons:

Thomas Babington Macaulay, in the House of Commons,

I do not predict — I do not expect — open, armed insurrection. What I apprehend is this — that the people may engage in a silent, but extensive and persevering war against the law. What I apprehend is, that England may exhibit the same spectacle which Ireland exhibited three years ago — agitators stronger than the Magistrate, associations stronger than the law, a Government powerful enough to be hated, and not powerful enough to be feared, a people bent on indemnifying themselves by illegal excesses for the want of legal privileges. I fear, that we may before long see the tribunals defied, the tax-gatherer resisted, public credit shaken, property insecure, the whole frame of society hastening to dissolution.…

…Sir, I firmly believe, that if the people of England shall lose all hope of carrying the Reform Bill by constitutional means, they will forthwith begin to offer to the Government the same kind of resistance which was offered to the late Government, three years ago, by the people of Ireland — a resistance by no means amounting to rebellion — a resistance rarely amounting to any crime defined by the law — but a resistance nevertheless which is quite sufficient to obstruct the course of justice, to disturb the pursuits of industry, and to prevent the accumulation of wealth. And is not this a danger which we ought to fear? And is not this a danger which we are bound, by all means in our power, to avert?…

…There is in truth a great anomaly in the relation between the English people and their Government. Our institutions are either too popular or not popular enough. The people have not sufficient power in making the laws; but they have quite sufficient power to impede the execution of the laws once made. The Legislature is almost entirely aristocratical; the machinery by which the decrees of the Legislature are carried into effect, is almost entirely popular; and, therefore, we constantly see all the power which ought to execute the law, employed to counteract the law. Thus, for example, with a criminal code which carries its rigour to the length of atrocity, we have a criminal judicature which often carries its lenity to the length of perjury. Our law of libel is the most absurdly severe that ever existed — so absurdly severe that, if it were carried into full effect, it would be much more oppressive than a censorship. And yet, with this severe law of libel, we have a Press which practically is as free as the air. In 1819 the Ministers complained of the alarming increase of seditious and blasphemous publications. They proposed a law of great rigour to stop the growth of the evil; and they obtained their law. It was enacted, that the publisher of a seditious libel might, on a second conviction, be banished, and that if he should return from banishment, he might be transported. How often was this law put in force? Not once. Last year we repealed it; but it was already dead, or rather it was dead born. It was obsolete before le Roi le veut had been pronounced over it. For any effect which it produced it might as well have been in the Code Napoleon as in the English Statute-book. And why did the Government, having solicited and procured so sharp and weighty a weapon, straightway hang it up to rust? Was there less sedition, were there fewer libels, after the passing of the Act than before it? Sir, the very next year was the year 1820 — the year of the Bill of Pains and Penalties — the very year when the public mind was most excited — the very year when the public Press was most scurrilous. Why then did not the Ministers use their new law? Because they durst not; because they could not. They had obtained it with ease; for in obtaining it they had to deal with a subservient Parliament. They could not execute it; for in executing it they would have had to deal with a refractory people. These are instances of the difficulty of carrying the law into effect when the people are inclined to thwart their rulers. The great anomaly, or, to speak more properly, the great evil which I have described, would, I believe, be removed by the Reform Bill. That Bill would establish perfect harmony between the people and the Legislature. It would give a fair share in the making of laws to those without whose co-operation laws are mere waste paper. Under a reformed system we should not see, as we now often see, the nation repealing Acts of Parliament as fast as we and the Lords can pass them. As I believe that the Reform Bill would produce this blessed and salutary concord, so I fear that the rejection of the Reform Bill, if that rejection should be considered as final, will aggravate the evil which I have been describing to an unprecedented, to a terrible extent. To all the laws which might be passed for the collection of the revenue, or for the prevention of sedition, the people would oppose the same kind of resistance by means of which they have succeeded in mitigating — I might say in abrogating — the law of libel. There would be so many offenders, that the Government would scarcely know at whom to aim its blow. Every offender would have so many accomplices and protectors, that the blow would almost always miss the aim. The veto of the people — a veto not pronounced in set form, like that of the Roman Tribunes, but quite as effectual as that of the Roman Tribunes — for the purpose of impeding public measures, would meet the Government at every turn. The Administration would be unable to preserve order at home, or to uphold the national honour abroad: and at length men who are now moderate, who now think of revolution with horror, would begin to wish that the lingering agony of the State might be terminated by one fierce, sharp, decisive crisis.

I often read contemporary radicals complaining that the government uses liberals and half-baked liberal reform as a way of defeating radical change. Here is a good example of a politician making that explicit.

Ugliest is this part of the speech:

We read that in old times, when the villeins were driven to revolt by oppression, when the castles of the nobility were burned to the ground — when the warehouses of London were pillaged — when a hundred thousand insurgents appeared in arms on Blackheath — when a foul murder perpetrated in their presence had raised their passions to madness — when they were looking round for some captain to succeed and avenge him whom they had lost — just then, before Hob Miller, or Tom Carter, or Jack Straw, could place himself at their head, the King rode up to them and exclaimed, “I will be your leader” — and at once the infuriated multitude laid down their arms, submitted to his guidance — dispersed at his command. Herein let us imitate him.

This is an allusion to the tax revolt led by Wat Tyler in . Tyler was assassinated while he was negotiating with the King, and his followers became furious. The King is then said to have boldly gone out to the crowd and told them that he was on their side and would be their leader and fight for their concerns, and on the spot he granted them a number of concessions and pardoned their leaders.

What Macaulay doesn’t say is what happened next: after the people took the King’s pronouncements at face value and dissolved their protest, “The parliament soon revoked these charters of enfranchisement and pardon. The low people were reduced to the same slavish condition as before, and several of the ringleaders were punished with capital severity.”

An opponent of the Bill, Charles Weatherell, called him on his good-cop/bad-cop routine: “the honorable and learned Gentleman… deprecates, he revokes, he abjures anything tending to excitement; but in abjuring the thing, he uses expressions that forcibly recall it to the mind, and he eloquently deprecates that which in his arguments he seems most to inculcate… [He] says that he does not wish the people to resist the payment of taxes; but, at the same time, he who would not, of course, wish to lead them to erroneous conclusions, has told us what will happen if the Reform Bill is not passed, for he says that the tax-gatherer would be resisted.”

While these topics of the non-payment of taxes were under discussion, the honorable and learned Attorney General was present: if the law was not what the honorable and learned Gentleman had compared it to — a rusty nail, he would set himself in motion. Was it true that this non-payment of taxes had been the subject of discussion?… He himself meant to assert that where there was a conspiracy to refuse the payment of taxes, there was a crime of a higher kind than some of the peace-making gentlemen opposite imagined.… [T]hese assemblies to rob the King of money voted by the Parliament were not a bit-by-bit question, almost amounting to a breach of the peace, as it had seemed to be considered in another place. Those men were no lawyers who, if non-payment of taxes was combined with circumstances of conspiracy, would not say, that it was an offence far advanced in the scale towards high treason. He could hardly have imagined there would have been so much said out of doors upon this subject, or he would have come armed with his authorities for this assertion. Did the House know the sort of publications that had been issued on this subject? He had had put into his hands a pamphlet, with a portrait of his noble and learned friend, the Lord Chancellor; it was a bad portrait — but it was a portrait prefixed to his speech on this question. It was right to publish his speech, and the cheaper the rate at which such speeches were circulated, and the more they were ventilated through the country, the better. He complained not that it had been so ventilated, but that a note had been appended to it in such a way, that unless looked at most carefully, it might be taken for part of the speech itself. The note was this — “God grant that all this may be right; but, depend on it, that the watchword will now be ‘pay no taxes.’ ” He repeated, that unless the sword of the Attorney General was, in fact, the rusty iron it had been compared to (though it had ever and anon been proved a sword sharp enough), these were publications that did require the attention of his honorable and learned friend. He would not say, that the Attorney General would neglect his duty in permitting these publications to go unreprehended and unnoticed; but he would go the length of stating to the Attorney General, that if the language used in that House, bold and unlimited as it might be, by the latitudinarian nature of their forms of debate, was thus permitted to be exceeded out of doors, the law was, indeed, a dead letter. It was quite true, that the British public were not to be governed by the sword — but they were by the laws; and one of those laws was, that the recommendation of peace-breaking, of tumult, of risings against the Government, of non-payment of taxes, was an offence which, by a slight limit alone, was out of the pale of treason.

A number of other opponents of the Bill tweaked supporters for being too cozy with the Political Unions and for refusing to condemn their tax resistance resolutions strongly enough.

On a House of Commons member named Trevor spoke about an advertisement in the Times that read:

At a numerous meeting of the Committees and inhabitant householders of the parish of St. James, Westminster, the following resolution, proposed by Mr. Ewen, and seconded by Mr. Pitt, was unanimously agreed to:— “That this Committee acknowledge with the utmost gratitude, the exertions of his Majesty’s Ministers in favour of the Bill for the better regulation of Vestries, &c. now before Parliament; and as the success of that excellent measure is no longer doubtful, it is the opinion of this Committee, that the meeting of the inhabitant householders of this parish, for the purpose of taking into consideration the propriety of withholding the payment of all parochial rates under the select vestry system, as advertised in The Times, Morning Herald, Morning Chronicle, and Morning Advertiser, on the , should be postponed, and in the mean time the Committee recommend to the householders not to [withhold] the payment of such rates as may have become due.”

That reopened the debate on the propriety of tax resistance in general. Trevor, alarmed, said that “if such threats as were conveyed in that advertisement were allowed to be made, and the people were told to withhold the payment of taxes, it would be impossible for… Parliament any longer to exist as a deliberative assembly.”

A Mr. Hume responded, saying that there was no cause for alarm, as there had been a case when a parish had actually followed-through on such a threat, and that had failed to bring down the anarchist apocalypse:

At a meeting of his fellow-parishioners of Mary-le-bone (of which he was the Chairman) a resolution was come to, not to pay the taxes imposed by the Select Vestry, but to allow their goods to be distrained. He considered that his fellow-parishioners had acted legally, and their conduct had produced a most beneficial effect, for a disposition was already shown on the part of the Select Vestry to accommodate matters.

[T]he parishioners of Marylebone had no intention of violating the law. The law directed, that in case of nonpayment of rates the goods of the party refusing were to be distrained. The inhabitants of Marylebone would refuse to pay the rates imposed by the Select Vestry, but they would submit to the alternative provided by the law, and allow their goods to be taken away. He thought that their resolution could not be considered in the light of a violation of the law.

Cutlar Fergusson wasn’t buying it. While it wasn’t criminal to refuse to pay taxes because you couldn’t afford to (it then became a matter of civil distraint), a refusal like the one described, particularly a conspiracy of refusal, was criminal: “a high misdemeanour… a most dangerous proceeding, totally subversive of the law, and if persevered in, might be the means of the entire dissolution of society.… It was absolutely necessary, for the preservation of the institutions of the country, that the payment of taxes should be enforced.”

Henry Hunt backed Fergusson up:

A man might refuse to pay the taxes, and allow his goods to be distrained; but that was not the question. The question was, whether it was lawful for 150,000 persons to conspire together to refuse the payment of taxes. But the matter did not stop there. Threats had been employed to prevent auctioneers from selling distrained goods; and an auctioneer in Bath had been obliged, in consequence of intimidation, to issue a handbill, in which he gave public notice, that he would not receive for sale any goods distrained for the non-payment of King’s Taxes.

Hunt then complained that some trickster (he accused “the Whigs” generically) had forged his signature to an order to his printer telling them to print up 1,000 copies of a broadside signed with his name and reading: “Englishmen, rouse yourselves! Pay no rates nor taxes, until you get the Reform Bill.”

All of these quotes (except for the one about the outcome of the Wat Tyler tax rebellion) come from Hansard’s Parliamentary Debates, Third Series, Volume Ⅷ.


The Annual Register gave what it represented as a transcript of part of the rally held by the Birmingham Political Union while the House of Lords was going through the motions of contemplating the Reform Bill:

They were all acquainted with a peaceful, orderly, and most respectable body of men called Quakers, to whose example he wished specially to call the attention of the meeting. This respectable sect of Christians refused to support a parson, but, in their opposition, they did not knock out the brains of the tithe-collector — they simply suffered a distress to be levied upon their goods. Now, if the Quakers refused to pay the tithes, the people generally might refuse to pay the taxes; and, if the bailiff came, he should like to know where they would find the auctioneer who would dare to sell, or the people who would dare to buy. The voice of the auctioneer, he conceived, would be passive, not active; and rather than knocking down, he would be himself knocked down. While upon this point, he could not but think of another glorious patriot, whose name and character, during a long night of despotism, shone bright as the day-star of British liberty, whose example ought to be as an encouraging beacon for their future guidance. When Hampden refused the payment of ship-money, his gallant conduct electrified all England, and pointed out the way by which the people, when unanimous and combined, might rid themselves of an odious and oppressive oligarchy. He declared before God, that, if all constitutional modes of obtaining the success of the reform measure failed, he should and would, be the first man to refuse the payment of taxes, except by a levy upon his goods [tremendous cheering, which lasted some minutes]. I now call upon all who hear me, and who are prepared to join me in this step, to hold up your hands [an immense forest of hands was immediately elevated, accompanied by vehement cheering]. I now call upon you who are not prepared to adopt this course, to hold up your hands and signify your dissent [not a single hand appearing, loud shouts and cheers were repeated]. Mark my words — failing all other more constitutional means.

That volume also talks about the rioting that took place after the failure of Parliament to pass the Bill — rioting that seems, from the description, to have been strikingly methodical in its targeting of excise, toll, & customs houses, jails, and government buildings, starting with the Mansion House, moving on to the Council House, then to Bridewell prison where they “battered down the gates, rushed into the interior, liberated all the prisoners, and then set fire to the building.”

From there, they “attacked the new jail, while thousands looked on. They carried and gutted the governor’s house, made their way into the yard, armed with hammers to break open the doors: all the prisoners — criminals as well as debtors — were forthwith set at liberty, amid the exulting shouts of the populace; and the jail, being thus emptied, was immediately set on fire, with all its adjuncts of tread-mill, chapel, and governor’s house.”

The rioters leaving the jail burning, and setting fire, on their way, to various toll-houses, next carried, without resistance, the Gloucester county prison, liberated its inmates, and then set it on fire — sending off a detachment to aid the conflagration of the Bridewell, one wing of which seemed otherwise likely to escape.

They torched the already ransacked Mansion House next, and the home of an anti-Reform bishop. In Queen square:

They reached the Custom-house, an immense building, left utterly unprotected. Its whole extent was forthwith added to the burning mass.… [T]he Excise-office… shared, unprotected and unresisted, the fate of the Custom-house.

The Political Unions became bolder and more organized, and a national Political Union formed. On it (and “all such associations”) was banned. It (and they) ignored the ban.


The New Monthly Magazine reported:

The idea which originated in Birmingham, of refusing to pay taxes until compelled by a distraint upon the chattels, has been seized upon and adopted by a number of people of Manchester and Salford, who have resolved to resist the payment of taxes in money. The following placard has been posted, and the declaration has already received a thousand signatures:—

Distraint for Taxes.

The undersigned inhabitants of Manchester and Salford, having been always taught that no taxes are legal which are not imposed by the consent of their representatives, and having seen it solemnly pronounced in repeated votes of the House of Commons, that the majority of that House, being nominees of borough proprietors, are not the representatives of the people, hereby declare that they will not purchase the goods of their townsmen not represented in Parliament which may be seized for the non-payment of taxes, imposed by any House of Commons as at present constituted.


By 1834, the battle for the Reform Bill had been won, and the Whigs, who rode the Reform sentiment to victory, cemented power and turned on the radicals who had put their necks on the line to give them the opportunity. Or so was the opinion of Blackwood’s Edinburgh Magazine:

The Solicitor-General addressed the Jury. “This was an information filed against the defendants, proprietor and printer of The True Sun, for the publication in that paper of two malicious and seditious libels, in which the people of this country were called upon to resist the payment of the assessed taxes; and also, for a libel tending to bring the House of Commons into contempt with the people of this realm! … We complain that this publication undisguisedly exhorts the people to open violation of the law — that there is not an attempt made in it to discuss the justice or injustice of the taxes which the people are called on to resist, but that it seditiously incites them to an illegal resistance by physical force.”

But here was the text of that exhortation:

The majority of last night has decided that the rich shall not be taxed according to their means, and that the poor shall continue to be taxed beyond theirs. It has decided that the amount which every man is called upon to pay to Government shall not be regulated according to his property. What then remains to be done? The House has rescinded its own resolution of Friday, the people must rescind the resolution of the House on Thursday — they must refuse to pay what they can only pay at the expense of their common ruin. The refusal to pay taxes a few months ago re-seated the wretched Whigs in power — a second refusal will unseat them. The Whig Government has taken the advantage of such a step; let it take the adverse consequences of it. Let the people for once avail themselves of the example of a Lord. Let them look for precedents in an emergency even among the Peerage. Let them do as Lord Milton did, and resist the tax-gatherer; and above all things let the men of the metropolis be the first to follow the aristocratic example, by refusing to submit longer to the infamous inequality and injustice of the House and Window Taxes. The Ministers themselves have denounced these taxes — let the people quietly proceed to extinguish them, and they will. Ecce signum. Several private meetings have been held in different parts of the metropolis, by the tradesmen and householders, on the subject of the house and window duties, which were attended by several brokers; each of the parishioners spoke with a firm determination to resist those oppressive taxes for the future. The tax-gatherer, they said, might seize for them, but the brokers assured the inhabitants that they would neither seize any goods for such taxes, nor would they purchase goods so seized. Yesterday afternoon, Mr Philips, a broker, in the Broadway, Westminster, exhibited the following placard at the door of his shop:— “Take notice, that the proprietor of this shop will not distrain for the house and window duties, nor will he purchase any goods that are seized for the said taxes; neither will any of those oppressive taxes be paid for this house in future.” A similar notice was also exhibited at a broker’s shop in York Street, Westminster. … Let the metropolis “stop the supplies.”

The defense noted that no less a newspaper than the Times had published words supporting tax resistance, like the following:

It may not be generally known, that during the late crisis, one person, and that one of station and rank, was ready to set a patriotic example in resisting a Government opposed to the just rights of the people. When a tax-gatherer called on Lord Milton last week, he requested the tax-gatherer to call again, because he was not sure that circumstances might not arise which might make it necessary for him to resist payment.

or

The Anti-Reformers will soon be taught by severe chastisement, that the only real force which can be brought to bear upon this vast question of national interest is in the people, and in them alone. If, under the direct injunctions of their constituents, the House of Commons stop the supplies, where stands the Tory Government? If the shrewd and resolute people of this country, combining for the execution of that scheme of passive resistance which in Ireland has baffled all the dexterity of the law, should refuse to pay taxes, where, we repeat, would be the conservative Government?

or

The accounts from every quarter of England are awful. Birmingham refuses to pay taxes; Manchester refuses to pay taxes; Westminster and London, there is reason to believe, will not pay taxes until the Reform Bill is passed. But will this dry rot in the foundation of all Government — this famine of the State — be confined to the above three spots, however great and popular? No, unquestionably; for the sentiment is everywhere, the obligation to non-payment is felt throughout the kingdom, by a large majority of men of all ranks, as the most sacred of political duties.


I gave some examples of attacks directed at tax offices, some examples of attacks on the apparatus of taxation, some examples of tax resistance campaigns using particularly humiliating violent attacks against individual tax collectors, some examples of attacks directed at the property of tax collectors, some examples of direct violent attacks on individual tax collectors.

Today I’ll continue our look at the violent side of tax resistance campaigns by giving some examples of assaults and intimidation directed at collaborators with the tax system:

  • In Paris during the French Revolution, legal proceedings against people who destroyed the tax offices were abandoned when neither the officers in charge of the investigation or the National Assembly itself had the courage to stand up to popular indignation and threats.
  • Witnesses who were called to testify against the Fries Rebels “were generally very reluctant to give information, being afraid the insurgents would do them some injury.”
  • In the Whiskey Rebellion, “William Richmond, who had given information against some of the rioters… had his barn burnt, with all the grain and hay which it contained…”
  • During the Rebecca Riots, two or three hundred Rebeccaites met at an inn in Pontyberem and, during the course of the meeting, forced the innkeeper to swear not to admit the toll collector at the inn. In another example: “the dead body of Thomas Thomas… was found in a river near Brechfa! This man had been very much opposed to the Rebecca movement, and… had been to Carmarthen to make a complaint to the authorities against some Rebeccaites; on his return home that night he found his house, etc., on fire. Bearing this in mind, together with other circumstantial evidence, it is plain that he had some bitter enemies in the neighbourhood, and it was generally believed that he had been waylaid and murdered.” Thomas had on another occasion testified against his servant and had him jailed, and for this the Rebeccaites ransacked his house, destroying what they could.
  • During the Tithe War in Ireland, resisters did what they could to prevent people from cooperating with attempt to seize and auction off resisters’ goods:

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

    One clergyman had to import some sixty workers to help him take his tithes “in kind” from the farmers in his parish, “from distant counties, and at high wages, who yet were incapable of obtaining more than a small portion of tithes, being interrupted by a rabble — chiefly women — though men were lurking in the background to support them.”
  • In colonial North Carolina during the Stamp Act agitation, “The stamp masters were seized and forced to swear they would have nothing to do with the stamps, and it being known when the vessel bringing the stamps would come up to Wilmington, Colonels Ashe and Waddell, having called out the militia from Brunswick and the adjoining counties to the number of some 700 men, seized the vessel and held her until her commander promised not to permit the stamps to be taken from her.”
  • During the Reform Bill uprising in the , “Threats had been employed to prevent auctioneers from selling distrained goods; and an auctioneer in Bath had been obliged, in consequence of intimidation, to issue a handbill, in which he gave public notice, that he would not receive for sale any goods distrained for the non-payment of King’s Taxes.”
  • Irish Household Tax resisters recently mobbed Ireland’s Minister for Public Expenditure and Reform, surrounding his car and chanting “fucking scumbag” Another politician who witnessed the event said: “In my view, there was an element of thuggery to it. Some of the protestors prevented him from getting out of the car park.”
  • When Ondárroa tried to hire an outside debt collection company to go after resisters; “Upon learning of the assignment of this work to the Bilbaoan firm Gesmunpal, the nationalist left spread slogans via Internet in favor of ‘civil disobedience,’ as well as calls and letters against the company. Gesmunpal resigned.”
  • During the Annuity Tax resistance movement in Edinburgh, a newspaper was sued for publicizing the names of the people who rented carts to the government for hauling away distrained goods — the grounds of the suit being that such publicity would be damaging to the business of the carters.
  • The Poll Tax resistance movement in Thatcher’s Britain included attacks and threats directed at collaborators with the tax, for example:
    • “Attacks and threats have been made against Bristol newsagents and shops where people can pay the Poll Tax. Windows have been smashed and graffiti daubed over businesses which have become agents for the Bristol-based company ‘Penalty Points.’ The firm installs special tills with its agents to collect the community charge on behalf of local authorities for a fee. Mr. Ross Hendry, a spokesman for the company… said ‘because of the attacks, one newsagent in Patchway has now declined taking an agency after a brick was thrown through his window. He said another newsagent in Bishoport Avenue, Hartclife had the words ‘Poll Tax scab’ and ‘you’re the first’ scrawled in white paint across his window. A Circle K store in Cardiff where the revolutionary scheme was launched on with 48 agents, had its door locks jammed with superglue.”
    • Any more, bailiffs? Bailiffs… make my day. No poll tax here. To all poll tax non-payers who receive a summons: Turn up in court… and tire the magistrate. Go on bailiff — make my day! Give the bailiffs what they came for. Bailiff alert? We’re prepared! Lynch your local poll tax collector. Warning. Bailiffs beware. Poll tax free zone. Enter at your own risk.

      some of the posters with threatening messages aimed at bailiffs and other poll tax collaborators

    • Intimidation of bailiffs (people authorized to seize and sell property for tax arrears) was widespread: “Housing schemes and estates were plastered with posters. One showing a vicious dog, read ‘Bailiffs? Make my day!’ Another showing a picture of Malcolm X holding a machine gun looking out from behind the curtains, read: ‘Bailiffs we’re ready.’ A third showed a picture of a bailiff swinging in a noose. It read ‘Dead bailiffs don’t knock on doors.’ In some areas bailiffs and registration officers were photographed and their portraits were reproduced on posters which read ‘wanted’ and listed their ‘crimes.’ These images were extremely popular… People were used to seeing images of themselves in the role of victim. Now wherever they looked there were images of their adversaries in this role.”
    • “Wherever the council registration officers went they were harassed. In Glasgow violent threats drove canvasser Robert Stevenson to quit his job. He was physically threatened twice in four weeks and continually harassed:

      I’d just put the form through the door when this guy across in the garden opposite started shouting. He was sitting in the garden with about four others and they were all giving me dirty looks. He said that if I came back to collect the form I would need a tank for protection. I was in no doubt that they were serious. I didn’t finish my last street. I just chucked it.

      “…another canvasser… was ‘harassed by a gang.’ In this case, it was reported that:

      Four or five youths cornered him in a close in Gairbraid Avenue and subjected him to abuse. A Strathclyde police spokesman revealed: “They said it was a ‘No Poll Tax Area’ and told the worker to get out, which he did.”

      “Following these reports, the Poll Tax registration officer admitted that ‘there had been at least four other incidents involving canvassers’ and… canvassers had been threatened (leaflets were grabbed from their hands). Already over two members of his staff had resigned because of fears about their personal safety.”
    • Mayors and municipal councils resigned en masse to support the French wine-growers’ tax strike of , and, according to one account, “there have been threats to burn the property of those mayors failing to resign.”
    • “Mr. Trueman, a Poll Tax snooper whose job was to call on people and badger them into filling the registration forms, [was] unable to cope with the abuse…

      Mrs. Trueman found the corpse of her husband as she came back from shopping. Fred Trueman, 52, an employee of Bristol City, had hanged himself. “No-one can imagine what terrible pressure he had to work under,” she claimed. “He was sworn at and threatened; he couldn’t stand it any more.”


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

Religious nonconformists in the United Kingdom

Education Act-related resistance

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

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

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

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

Edinburgh Annuity Tax resistance

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

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

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

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

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

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

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

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

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

Q: Any other?

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

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

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

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

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

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

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

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

He then described a second such auction:

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

Sheriff Clerk Maitland also described this auction:

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

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

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

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

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

The Tithe War

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

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

The Sentinel wrote of one auction:

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

Similar examples were reported in the foreign press:

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

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

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

Irish factions

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

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

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

The women’s suffrage movement in the United Kingdom

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

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

American war tax resisters

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

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

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

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

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

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

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

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

The Rebecca rioters

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

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

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

Reform Act agitation

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

The True Sun asserted that

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

Another newspaper account said:

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

Railroad bond shenanigans

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

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

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

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

The White League in Louisiana

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

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

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

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

Miscellaneous

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

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

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

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

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

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

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