Tax resistance in the “Peace Churches” → Mennonites / Amish → Gayle Gerber & Ted Koontz

This is the nineteenth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we are up to 1972, a year in which there was an enormous amount of material about war tax resistance in the magazine.

The Mennonite

In a weekend workshop was held for “people who seriously question the morality of paying all that Caesar demands.” The General Conference Mennonite Central District Peace and Service Committee was one of the sponsors. From the edition:

Workshop questions morality of war taxes

Christian response to war taxes was discussed by about 100 participants in a workshop in Elkhart, Indiana.

The weekend was sponsored by the Elkhart Peace Fellowship, the General Conference Mennonite Central District peace and service committee, and other regional church peace and service committees.

Michael Friedmann of the Elkhart Peace Fellowship said many of the participants felt the war tax question involved a shift in life style to reduce involvement in the military-industrial complex.

Al Meyer, a research physicist at Goshen College, Goshen, Indiana, suggested to the group that one does not start by changing the laws to provide legal alternatives, to payment of war taxes, but by refusing to pay taxes. We need to give a clear witness, he said.

Mr. Meyer did not oppose payment of war taxes because he was opposed to government as such, but because he did not give his total allegiance to government. He felt it was his responsibility to refuse to pay the immoral demands of government.

“No alternative will be provided by the federal government until a significant number of citizens refuse war taxes,” he said.

Art Gish, author of The new left and Christian radicalism, said draft resistance led logically to war tax resistance.

“If I won’t give the government my warm body, I shouldn’t give it my cold cash,” he said.

On , John Howard Yoder, president of Goshen Biblical Seminary, discussed the purposes of resisting tax payments. He felt the point is to make a clear moral witness. The goal should not be absolute resistance in keeping the government from getting the money. He said he would not give his money voluntarily, but would let the Internal Revenue Service know where they could find it.

Other participants felt tax refusal could be both witness to war and part of a larger movement to shift national priorities.

Mr. Gish discussed legal and illegal tax resistance. Goshen attorney Greg Hartzler emphasized that those who break tax laws should make their religious motivations clear if they want to avoid a severe sentence.

The workshop also discussed communities which are carrying the spirit of voluntary service into a total life style and are freer to develop a clear witness on the tax question.

Another topic was the World Peace Tax Fund, which a group in Ann Arbor, Michigan, is attempting to establish through a bill which it hopes will be introduced in Congress in . The bill would enable those who can demonstrate conscientious objection to war to put that portion of their taxes which would go to war into the fund. The fund would be used for such purposes as disarmament efforts, international exchanges, and international health.

Don Kaufman asked some “Crucial Questions on war taxes” in the edition:

  1. Is there a significant difference between fighting a war as a soldier and supporting it with taxes? “…why should the pacifist refuse service in the army if he does not refuse to pay taxes?” (Richard Gregg) Why should any person, on receipt of the government’s demand for money to kill, hurry as fast as he can to comply? Why pay voluntarily?
  2. What is the biblical or Christian basis for paying or not paying war taxes? What responsibility does an individual have for wars which are fought and financed by a government to which he makes tax payments? To whom is the Christian really responsible?
  3. When faced with a “war tax” situation, what should Christians do? Should Christians “…take their obligations toward government more seriously than their church obligations”? (Milton J. Harder) Unless followers of Jesus dissent from paying war taxes, how are government leaders to know that Christians are opposed to making war on other peoples whom God has created? What are the ways whereby we can keep dear our commitment to God and his love as revealed in Jesus, the Christ?
  4. Can a Christian obedient to God as the supreme Lord of his life continue simultaneously to “Pray for peace” and “Pay for war”? “How do you interpret Christ’s answer about the coin in relation to war tax payment? (See Mark 12:17.) Must Christians pay to have persons killed? What is Caesar’s? What is God’s?” (William Keeney) At what point does a government become satanic or demonic in that it demands what is God’s?
  5. Should Christians who object to paying war taxes wait with their protest until the whole Christian community agrees to do so?
  6. For the Christian who is opposed to war taxes, is it enough to simply refuse voluntarily payment of the money requested by IRS or should he put forth serious effort to prevent the government from obtaining the money?
  7. Isn’t the question of military taxation a reflection of the most formidable problem which every person or religious group must face in our time: Nationalism?

Ted Koontz of Harvard Divinity school attended the Mennonite Graduate Fellowship’s annual winter conference and “presented an analysis of reasons for war tax refusal for use in dialog with those who believe the war in Indochina is unjust but continue to pay war taxes.” (According to an article in the edition.)

The Commission on Home Ministries met in , and tax resistance came up:

The commission asked William Snyder, executive secretary of the Mennonite Central Committee, if MCC is discussing with other religious groups continuing the pacifist position beyond current “popular” opinions, and if MCC is pressing for an alternative fund for war taxes in light of the changing nature of warfare with finances as the primary resource.

Meetings to discuss war tax resistance were scheduled at three Mennonite churches in Kansas and Pennsylvania in and , according to an announcement in the edition. One of those meetings was covered as follows in the edition:

Western District discusses tax refusal, automated war

About fifty persons shared ways of protesting the use of their taxes for war at a meeting in Buhler, Kansas, sponsored by the Western District peace and social concerns committee.

After watching the slide set, The automated air war, produced by the American Friends Service Committee, participants discussed ways they are avoiding contribution to the war: refusing the telephone tax, refusing to pay income tax, investing in corporations which do not produce war materials, voluntary service, keeping income below the taxable level, and retirement.

Money and the weapons it buys, not the bodies of draft-age men, have become the primary resource for waging war, the group agreed. But individuals differed on the best way to influence government against war.

The Internal Revenue Service will attach bank accounts or auction personal property to collect delinquent income tax or telephone tax, and some persons questioned the effectiveness of refusal to pay when the government collects the money later with interest. Or are we simply called to be faithful? some asked.

Willard Unruh said, “It’s not the money that’s important; it’s the opportunity to express my opinion. I sent copies to Senators Dole and Pearson of my letter to the IRS. They both responded.”

Jonah Reimer suggested establishing a fund in Kansas into which persons refusing federal taxes could put an equivalent amount. “It would be an excellent way to witness,” he said.

The group also discussed attempts to place before Congress a bill to establish a government fund into which conscientious objectors to war could place their tax money, which would not be used for military purposes. Such a fund, however, would not necessarily reduce the amount of money going to the military.

Some persons objected to the fund, analogous to legal alternative service for conscientious objectors, saying that such a legal alternative would give approval to the evil of the military-industrial complex.

One man said, “Mennonites want special privileges. They want to come out of the war with a clear conscience. But we should want that clear conscience for everybody.”

“An increasing number of Mennonites are asking what it means to render to Caesar what belongs to him and in particular to render to God what belongs to him,” said Wesley Mast, Philadelphia, convener for the seminars. “Since war is increasingly becoming a matter of bombs and buttons rather than people, we need to ask what form Christian obedience takes.”

The other two meetings were covered in the edition. Excerpts:

Wesley Mast, Philadelphia, said, “The degree of openness on an issue as explosive as war taxes was amazing. We wrestled together first of all with the message of the Scriptures. Would Paul, for example, admonish us today to pay taxes, as he did the Roman Christians? Would he do the same to Christians in World War Ⅱ under Hitler? We noted that the times had already changed in the early church from the ‘good’ government in Romans 13 to the ‘beastly’ government in Revelation 13.”

The seminars also discussed the nature of the present war. Mr. Mast said the seminar participants heard that since World War Ⅱ the need for foot soldiers has declined 50 percent. Present war is becoming automated. “When they no longer need our bodies, how do we declare our protest?”

Another issue concerned tax dollars. “When over half of our taxes are used for outright murder, how can we go on sinning by supporting that which God forbids?”

With regard to brotherhood, “should the few who cannot conscientiously pay for war wait until others come along? How do we discern the Spirit’s leading in this and not make decisions on an individualistic basis?”

Howard Charles, Goshen Biblical Seminary, was resource teacher on biblical passages dealing with taxes. Other input was given by Melvin Gingerich and Grant Stoltzfus on examples of tax refusal from history. Mr. Mast presented options in payment and nonpayment of taxes. Walton Hackman broke down the present use of tax dollars, 75 percent of which go for war-related purposes.

“Mennonite collegians will meet to rap about the kind of lifestyle they want to adopt,” hiply noted an article in the edition. Among the topics on the agenda: “how to avoid complicity with militarism through paying taxes.”

“Shall we pay war taxes?” asked David L. Habegger in a lengthy article in the issue:

The continuation of the war in Southeast Asia calls upon us in the United States to review again our payment of taxes that go to support the war. In , the Council of Commissions meeting in Newton, Kansas, urged churches to consider the non-payment of a portion of their taxes. One of the district conferences passed a resolution chiding the council for being unbiblical. This response should have called for a mutual study of the question and this can still be done. It is the intention of the writer that this article should be a contribution toward the continuation of dialog on this topic.

The record of Jesus’ pronouncement on the paying of taxes is recorded in all three of the Synoptic Gospels (Matt. 22:15–22; Mark 12:13–17, Luke 20:20–26). This indicates the importance of this account to the early church.

The account tells of Pharisees’ and Herodians’ coming to ask a question of Jesus. They came the day after the cleansing of the temple. Their purpose was to discredit Jesus in the eyes of the people. Jesus had shown up the leaders of the temple and they were anxious to get back at him. This question is one of several that they used. Here the cooperation between the Pharisees and Herodians is strange. The Pharisees were opposed to the occupation by the Roman authorities, while the Herodians were enriching themselves by cooperating. They united because they both wanted Jesus out of the way.

The question of paying taxes brought different answers from these two groups. The Pharisees were nationalistic and were against any foreign occupation. They saw the payment of taxes as a symbol of their subjection to a heathen foreign power. They also hated using the coins with an imprint of Caesar’s likeness as it went against their interpretation of the second commandment. The Herodians were willing to see the taxes paid for they had improved their livelihood by their cooperation.

Thus the question would appear to be a legitimate one. Who was right? They recognized that Jesus was impartial to people and that if they could appeal to his sense of justice they might get him to make a judgment. On the surface their query seemed innocent enough. But they were laying a trap for Jesus.

The question was two-pronged. Jesus could be caught if he answered either “yes” or “no.” A “yes” would have disowned the people’s nationalistic hopes and given approval to the hated tax burden. The total taxes paid amounted to as much as 35 to 40 percent of their income. A “no” to the question would have made him liable to the charge of sedition and he could be reported to the Roman authorities. So either answer was one that was looked upon as a means of hurting Jesus and either discrediting him or doing away with him. Luke says clearly that they wanted to deliver Jesus up to the authority and jurisdiction of the governor (Lk. 20:20).

Mark says at the outset that the intent of the questioners was to entrap Jesus. We are also told that Jesus was aware of their hypocrisy, their seeming sincerity in asking a question with a hidden intent to trap him. On the basis of this information, to expect Jesus to reply with either a yes or a no would be to assume that Jesus was caught in their trap. The amazement of the questioners after Jesus’ reply indicates that Jesus did not give the kind of answer they expected.

Turning to the crucial issue, the Pharisees asked if it was lawful to give taxes to Caesar. The idiomatic rendering of this is “pay taxes.” Jesus replied that they should “pay back” to Caesar that which was his. Did Jesus see taxes as a return for benefits received? He probably did, but without sanctioning all that Caesar was doing. For it was Caesar who had provided for the making of the coin. But the paying back to Caesar statement does not stand alone and we cannot treat it as such. To it is added the phrase that we are to pay back to God what belongs to God. These two phrases need to be interpreted together. And there are several ways in which this can be done. What did Jesus mean?

First, some see the realm of Caesar and the realm of God as two side-by-side but separate and distinct realms, each having its own concerns and existence. The Christian lives in both realms and has a dualistic ethic. When it comes to killing, a Christian as a citizen of God’s kingdom will not kill. But as a citizen of this world he will be obedient to Caesar and take up arms. Many Christians see no inconsistency in reading the words of Jesus to mean this is the way they should live.

To some of us it is quite obvious that this is not the way Jesus taught us to live. We do not see him giving Caesar equal authority with God. Jesus warned that no man can serve two masters. So we reject the position that would say we should pay to Caesar regardless of the uses he makes of our money.

A second view is that the Kingdom of God is above the kingdoms of this world. God’s realm is holy and the worldly realm is sinful. According to this model, one would seek to live as much as possible within God’s realm. It might be necessary to be involved in the world to some extent but one would take no responsibility, such as voting or holding office. One would pay taxes to Caesar but would not see the money as purchasing any services. This has been the view of some Mennonites in the past. They asked nothing from the world and gave what was demanded except where it involved their personal lives. They let the governing authorities take full responsibility before God for the use of the taxes they paid. This position we also reject as an inadequate interpretation.

A third point of view sees the whole creation as belonging to God, with God acting in and through all men. Within the world are a number of states having separate existence but not autonomous existence for they are all under the judgment of God. What the rulers do, they are to do as ministers of God and it should always be according to God’s purposes. Their authority is a derived authority. Because the rulers of the states are not autonomous, they frequently seek to wield more power than given by God and so become demonic. Thus Caesar is not to be obeyed regardless of what he asks. We see fine examples of this in both the Old and New Testaments. When Caesar asks for more than God has set for him, the Christian must definitely refuse to grant it to him. Then the words, “We must obey God rather than men” are appropriate.

Knowing Jesus’ life of total obedience to the will of his Father, we have no doubt in saying that Jesus saw governing authorities as ruling under God. He told Pilate, “You would have no power over me unless it had been given you from above” (John 19:11). The Christians who received the revelation of Jesus Christ were told that those who are faithful unto death to their convictions would receive the crown of life (Rev. 2:10). It is to this third model that we look for guidance.

The words, “Render to Caesar the things that are Caesar’s” does say explicitly that there is an amount that is due a government. But we also hold that it says there are limits to what Caesar should ask. Jesus was not being asked about the payment of all taxes. A variety of taxes were levied by Caesar and the one Jesus was asked about was the annual poll tax that each male above fourteen years of age had to pay with the specific coin Jesus called for.

We need to see Jesus’ words as providing a generalization rather than a universal prescription. In moving from a general statement to a particular situation, we must always move carefully. Let me illustrate: we are told a person who is a guest should eat what is set before him (Luke 10:7). However, if a person is diabetic, it would not be right for him to eat food that would be harmful to his system. While we can say that Jesus supported the payment of taxes, we cannot thereby say that he favored the payment of every particular tax that a government might levy. We can all think of programs (such as the destruction of elderly and handicapped persons) which we would not be willing to support with our taxes. If that is the case, then we need to look seriously at what our taxes are doing in making war possible.

Living under a government that says it is responsible to the concerns of its citizens, we have an opportunity to witness by bringing our concerns to the government. A first step should be to write those who represent us and make the laws for our country. Stating our position in this manner is being a faithful witness. If the tax money is being used for purposes that are utterly contrary to what we understand to be the will of God, then we ought to consider the act of refusing to pay the tax. The purpose of this action is the desire to be faithful to the will of God as we know it and to help the rulers become aware of how they are overstepping the bounds of true ministers of God.

Paul in his letter to the Romans exhorts Christians to be obedient to the authorities. But he has already stated the principle that Christians should not be conformed to this world (12:1). Or as Phillips has translated it, “Don’t let the world around you squeeze you into its mold.” This calls for discernment on the part of the church. Can we as Christians continue to pray for peace while we pay for war?

The edition profiled two small Mennonite intentional communities in Kansas: the Fairview Mennonite House and The Bridge. The article noted:

[The Bridge] began forming at a Western District war tax workshop. David and Joanne Janzen, Randy and Janeal Krehbiel, and Steve and Wanda Schmidt were ready to stop paying taxes for war and to join into a brotherhood of shared income “to make our whole lives count for peace.”

Both intentional communities are a part of the voluntary service program of the General Conference Mennonite Church and follow the same financial pattern of self-support as the majority of other voluntary service units. All income is turned over directly to the voluntary service office in Newton, which reimburses the unit for such items as food, housing, travel, and medical expenses. Each individual receives $25 a month personal allowance.

Although critics of the intentional communities have accused them of using the voluntary service program as a tax dodge, members of the communities felt strong ties with their Anabaptist heritage and wanted to channel their resources to and through the church. But there are no apologies for not paying taxes. “We’re witnessing to the fact that the federal government is not using our money responsibly in its huge military expenditures,” said Ken [Janzen].

A member of the Love, Joy, Peace Community (Washington, D.C.) wrote a letter in response in which he wrote (in part):

The problem of war taxes is one which both Fairview House and The Bridge are addressing. It’s good to see people more concerned with “rendering to God what is his” (our whole lives), rather than being obsessed with Caesar and his temporal demands! We have long been passive, instead of active peacemakers. We pray for peace while we pay for war.

On , eight Boston Mennonites wrote in to say they’d started resisting:

Decision to withhold taxes

Dear Editor: As members of the Mennonite congregation of Boston, we are writing this letter to make public our decision to withhold a portion of our federal taxes, either income or telephone taxes. This decision came out of discussions with the entire congregation. We are doing this because our Christian consciences and our Mennonite backgrounds tell us the war in Southeast Asia is counter to the teachings of Christ. We have chosen to withhold our taxes because part of the responsibility for the war resides with those who willingly support it financially, regardless of what they believe.

Realizing this act will undoubtedly have a very small effect indeed on governmental policy, we hope it will in some way influence others into taking concrete actions which will demonstrate Christian love. Our friends and our families cannot help but react to our decision to withhold taxes.

The desired effect of our actions is not, however, the sole reason why we have chosen this form of protest. As conscientious objector status has become more automatic for Mennonites, refusal to pay war taxes has provided an additional way to demonstrate one’s Christian beliefs. Because we have only rough guesses as to the effects of our act, we accept as a matter of faith that this act will at least be a significant event in our Christian lives.

While we know the government will eventually collect our taxes, our intention to send an equal amount of money to the Mennonite Central Committee for Vietnam relief is a further Christian witness. It offers our alternative to war.

Jerry and Janet Friesen Regier,
Weldon and Rebecca Pries,
Ted and Gayle Gerber Koontz,
Dorothy and Gordon D. Kaufman.

The edition carried this news:

MCC notes increase in tax-refusal donations

An increasing number of people are sending war tax monies to Mennonite Central Committee, instead of paying them to the United States Government for military use, said Calvin Britsch, MCC assistant treasurer.

Contributions of tax money are of two kinds, Mr. Britsch said. More people are refusing to pay the federal tax levied on the use of telephones. This 10 percent tax is seen as a direct source for military expenditures. People who refuse this tax simply subtract the 10 percent from their telephone bill and send it instead to MCC.

We also receive contributions from people who refuse part of their federal income tax, Mr. Britsch said. Several people, for example, have withheld and have sent in as a contribution ten or 15 percent of their income tax in a symbolic protest against the Vietnam war and the whole United States military machine. Others who have had less than the total tax withheld send that remainder to MCC rather than to the Internal Revenue Service. We often get letters with tax refusal contributions explaining the individuals belief that, as a Christian, one cannot voluntarily, or without protest, pay money to be used for the destruction of human life.

Tax refusal contributions, unless otherwise designated, are usually applied to the MCC Peace Section budget, Mr. Britsch said.

The General Conference had asked the Commission on Home Ministries and the Commission on Overseas Mission to come up with some sort of repentance action, focused on the Vietnam War. They settled on a coordinated day of repentance, with other Mennonite and Brethren churches also joining in with a day of fasting and prayer. Included with the letter from the commissions announcing this was a confession of complicity, which said in part:

We recognize that though we cannot completely disassociate ourselves from the destruction and suffering the people of the United States are inflicting upon others, we continue to seek ways “to perform deeds worthy of (our) repentance.”…

As a church we have opposed war and worked for peace through programs of relief and service. Yet we share responsibility for the destruction in this way through our silence, through our profiting from a military economy, through our patronage of corporations with substantial defense contracts, and through our payment of the portion of telephone and IRS taxes used for war purposes. Much of this involvement is unintentional and may even be done without knowledge of the implications.

Ron Boese shared his letter to the IRS in the edition. Excerpts:

To pay income tax means to help buy the guns, airplanes, and bombs which continue daily to kill the men, women and children of Indochina. To pay this tax means to help build the nuclear weaponry which threatens the possibility of any joyful human life. To pay this tax is to help retire the mortgage of the atomic bombs which destroyed Hiroshima and Nagasaki.

So, instead of trusting my money to the federal government, I have directed my financial resources to organizations and individuals working for peace and justice.

Claus Felbinger, writing about the Anabaptist church in , said, “We are gladly and willingly subject to the government for the Lord’s sake, and in all just matters we will in no way oppose it. When, however, the government requires of us what is contrary to our faith and conscience — as swearing oaths and paying hangman’s dues of taxes for war — then we do not obey its command.” Living in the Anabaptist-Mennonite tradition, I feel that, rather than pay taxes, I must hear and respond to the cries of those who fall victim to the American war-making power.

I hope that you people working for the Internal Revenue Service will understand and accept my decision to follow conscience. I hope that you will also consider the contribution which your work of collecting war taxes makes to the suffering of our fellow human beings.

Accompanying this was a maudlin poem by another author, called “Confession” that began “I killed a man today / Or was it a woman or a child?” and went on to explain that his taxes paid someone to kill, in spite of all the other things he did to express his dislike for killing. But he was writing a letter to the IRS to tell them why he wouldn’t be paying “that part of income tax which is used for killing.”

The “Central District Reporter,” a sort of supplemental insert in the magazine, reported this from the district’s Peace and Service Committee:

Parents too have stopped being passive about peace. If son will not register, father will not pay the tax which keeps the army and any war going. All ages are learning more and more that there is no one way to give witness to convictions.

A letter to the editor from Jacob and Irene Pauls discussed their decision to redirect 64% of their federal income tax (“clearly designated for war”) from the government to the Mennonite Central Committee. They wrote: “The state has chosen an enemy, but we have no enemy. We do not accept the premise that the state can choose an enemy for us and force us to help annihilate the state’s enemy.”

From the edition:

David Janzen, standing at right, talks with two Internal Revenue Service officials, seated behind a desk to the left

War tax resistance means sale of car. David Janzen, Newton, Kansas, at right, talks with Internal Revenue Service officials in Wichita as they open and record sealed bids for Mr. Janzen’s station wagon. The automobile was confiscated in for nonpayment of $31.32 of telephone excise tax which would have been used to carry on the war in Indochina. The officials read bids for one cent to $501, but refused to read bids for “one napalmed baby” and other “units of suffering” submitted by other war tax resisters and supporters. “All we’re interested in is the money,” said the IRS officer. “We’re interested in what the money buys,” replied Mr. Janzen. The intentional community of which he is a member bought back the station wagon.

A letter to the editor from Joan Veston Enz and former acting editor Jacob J. Enz argued for the “sanctity of life” pro-life position in the abortion debate, and also mentioned war tax resistance in passing:

There are some points at which it is necessary “to make a one-sided emotional commitment to one value” (our militaristic brethren in the church feel we do this on the war question — especially when we begin to urge withholding part of our income tax).

What was billed as a “‘Lamb’s war’ camp meeting” took place in . Sixty or seventy mostly youngish people, mostly but not all Mennonites, met to discuss “a life of sacrifice and aggressive peacemaking” as part of “a nonviolent army under the direction of God.” War tax resistance was one of the topics discussed, and the verse “gonna lay down my telephone tax, down by the riverside” was spliced in to the popular spiritual during an evening sing-along.

A letter to the editor from Robert W. Guth on the subject of war taxes again told the story of the excommunication of Christian Funk for paying taxes to the Continental Congress during the American revolutionary war, and of Andrew Ziegler’s “I would as soon go to war as pay the three pounds and ten shillings” response.

Preliminary results from the first Church Member Profile survey were revealed in a article. Excerpt:

In the United states… only 11 percent were uncertain about their position, should they be subject to the draft. Seventy-one percent would choose alternative service, an option acceptable to both the government and the church’s teaching in recent history.

However, 33 percent were uncertain about refusal to pay that proportion of their income taxes designated for the military. Fifty-five percent opposed nonpayment of war taxes.

The Mennonite Central Committee Peace Section held an assembly in . Some excerpts from the coverage of the assembly in The Mennonite:

Bill Londeree, a member of Koinonia Partners, Americus, Georgia, emphasized the personal response to affluence and militarism.

The Methodist Church, he said, has $40 million in investments in the top twenty-nine defense contractors — and sends out the antiwar slide presentation, “The automated air war.” Members of the Mennonite Church paid $87 million last year in war taxes and call themselves a “peace church.”

“This is schizophrenia of the first order,” Mr. Londeree said. “The greatest need is for examination of our own lives. Jesus’ first statement to us all is a call to repentance, to metanoia. This does not mean feeling sorry, but is a command to change.”

The assembly spent much of its time in small groups discussing the presentations and related topics, such as life style, the ideology of growth, war taxes, international economic relations, economic needs of church-related institutions, strategies for social change, new value orientations, and investments.


This is the twenty-fourth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today brings us up to 1977.

The Mennonite

In our last episode we watched various executive committees and commissions and boards in the Mennonite General Conference pass the buck back and forth as the Conference impatiently waited to learn whether they would or would not continue to withhold taxes from the paychecks of their conscientiously objecting employees.

The buck-passing and indecision continued into . On the Council on Commissions asked the Commission on Home Ministries “to prepare a study process on civil disobedience and tax refusal in connection with the triennial conference and to ask congregations to commit themselves to a study process.”

The board [General Board, I think ―♇] was sharply divided on whether to grant the employee’s request and thus risk violating tax regulations. Board members also could not agree on whether the issue should be decided by the board or wait for action by the entire conference at the triennial sessions in .

Cornelia Lehn, the employee bringing the request, met with the board for the first time and told them, “It was also a very difficult decision for me over a long period of years. Finally I gave up seeing through the difficulties; for me, I simply had to obey God and leave the consequences up to him.”

The board passed the buck to the General Conference at its triennial sessions. Here’s how The Mennonite described the resolution on the table there:

The resolution reviews the history of General Conference discussion of the war tax issues from a sentence in the statement “The Way of Peace” [see ♇ 22 July 2018] to General Board deliberations on an employee’s request that war taxes not be taken out of her paycheck.

The resolution asks that congregations and regional conferences “commit ourselves to a serious study of civil disobedience during , that the Commission on Home Ministries help facilitate such a study… and that a midtriennium miniconference be convened for congregations to report on their study and to recommend actions related to civil disobedience and war tax resistance, including the question of Mennonite institutions serving as war tax collectors for the state by withholding these taxes from employees.”

The triennium passed that motion. Here’s how The Mennonite covered the debate. Excerpts:

In three separate votes, the delegates first turned down, 1,190 to 336, an amendment which would have adopted an interim policy for eighteen months “instructing the conference to honor the requests of those employees who ask not to have withheld from their salaries that portion of federal income tax they believe helps the government prepare for war.”

The next evening, delegates adopted, 1,178½ to 453½, the main motion. Its effect is to delay any action on the request of conference employee Cornelia Lehn that federal income taxes that would go for war not be taken out of her paycheck. It also calls for a midtriennium official delegate conference to recommend actions related to civil disobedience and war tax resistance, including the question of Mennonite institutions serving as war tax collectors for the state by withholding these taxes from employees.

A second resolution that evening gave General Conference endorsement to the World Peace Tax Fund Act in the U.S. Congress and encouraged similar legislation in Canada, if appropriate. The act would allow conscientious objectors to war to designate the military portion of their taxes into the peace fund. The resolution also “continue(s) to support individuals who feel compelled by Chrisian conscience to adopt other methods of witness against payment of war taxes such as voluntary reduction of income or nonpayment of war taxes.”

Discussion of the war tax with­hold­ing issue began with a tes­ti­mony by Ms. Lehn, who writes and edits children’s cur­riculum for the Com­mis­sion on Edu­ca­tion, who first came to the con­fer­ence busi­ness manager two years ago with a request that she be allowed to resist pay­ment of war taxes. Pres­ent­ly the busi­ness office is fol­low­ing federal reg­u­la­tions that es­ti­mat­ed taxes be with­held from each em­ploy­ee’s pay­check. The reg­u­la­tions do not apply, how­ever, to or­dained persons em­ployed by the con­fer­ence, some of whom are re­sist­ing vol­un­ta­ry pay­ment of war taxes with­out im­pli­cat­ing the con­fer­ence as a whole.

“It is a long journey from the little Mennonite village in the Ukraine, where I was born, to Newton, Kansas,” she began. “It was a long pilgrimage until I came to the conviction to resist war taxes and was able to act on it.”

Ms. Lehn told of her struggle with the command to pay taxes, on the one hand, and the knowledge that her tax dollars were being used for killing.

“I can’t extricate myself from the system, but I finally have to take a stand against a demonic armaments race,” she said. “I do not know where this will lead, but… for my part, I must obey the Spirit of God as I understand it to be revealed in the Bible and leave the consequences to God.”

Delegates kept coming to the microphones to speak to the resolution until debate was cut off.

“As a pastor, I could not advocate civil disobedience,” said Dan Dalke of Bluffton.

“The taxes Jesus said to pay were to the Roman Government,” said a former IRS employee.

“I have proper respect for laws, but I also recognize that if Felix Manz, Conrad Grebel, and Menno Simons had had greater fear for the law than for God, we would probably not be here today,” commented Lauren Friesen, pastor from Seattle.

“This morning we passed a resolution supporting missionaries for acting faithfully in oppressive situations abroad,” said Steve Linscheid of Goessel, Kansas. “We should not expect more from our missionaries than we are willing to do ourselves.”

“Many people are concerned about our tax dollar, but we should work much harder trying to come to a common mind with other Mennonite groups,” said Henry A. Fast of North Newton, Kansas. “We should keep on pushing the World Peace Tax Fund Act.”

Donovan Smucker of Kitchener, Ontario, cited many Christians throughout the ages who have obeyed God rather than man and said, “The problem is, When do you stop the democratic process that is pushing you into something that is evil?”

“It’s best to work through the system and use the privileges we already have,” said Art Waltner.

“Our right to conscientious objection to military service did not come through petition in Washington,” Ted Koontz of Boston reminded the delegates. “It came because our forefathers spent years in prison in World War Ⅰ.”

The World Peace Tax Fund resolution, which supports legislation to allow people to resist war taxes without breaking the law, passed later in the evening by voice vote without audible opposition. Most of the U.S. district conferences had already adopted resolutions supporting the proposed legislation.

In a way, this was more of a triumph than a defeat for the promoters of war tax resistance. If the triennium had voted the other way, one employee, and maybe a handful more, would have benefited somewhat from the new policy. But by voting this way, the triennium prompted discussions in every Mennonite congregation about whether or not war tax resistance was the right thing to do.

The issue came up again at “the meeting of the executive committee of the General Board of the General Conference Mennonite Church.”

There was… lengthy deliberation about the midtriennium civil disobedience conference called for by a Bluffton resolution. One of the main concerns was whether Canadian churches would see the issue of civil disobedience and war tax as relevant to them. Would they send delegates? Another worry was whether delegates would carry a large number of proxy votes. The constitution of the General Conference allows for a quorum with 50 percent representation, and since one delegate can carry up to twenty-five votes by proxy, it would be possible for forty persons to make a decision affecting the whole conference. About 1,000 votes are needed for a quorum.

The hope was expressed that the study process being initiated would create good interest and also broadly based, informed representation. Beginning in an attitudinal survey on civil disobedience is scheduled. A study guide is to be ready by for use in Sunday school sessions and other study groups. A definite place and time for the midtriennium conference will be decided later, though is a strong possibility.

Already the executive committee is faced with a question of civil disobedience. Only a few days prior to the meeting the Newton office received notice from the Internal Revenue Service of the United States to pay personal income taxes owed by Heinz Janzen (general secretary) and his wife, Dorothea Janzen. Since Heinz is ordained, it is legal for him to categorize himself as self-employed, and hence, his salary check from the General Conference has no income tax deductions. he has been refusing to pay the military portion of his income tax, placing it in a bank account, and informing the IRS of his reasons.

Until this levy arrived the IRS has simply confiscated the bank accounts of such persons and withdrawn the unpaid portion from the accounts. Now the IRS has demanded that the General Conference employer be responsible for paying Heinz’s unpaid tax out of Heinz’s salary check.

The executive committee decided to delay a decision on the IRS levy until the meeting of the General Board. They were concerned that any action in the current case is not to be seen as a predetermination of the issues which by Bluffton conference resolution are to come before the midtriennial conference. They did, however, see the levy as different from the request of General Conference employee Cornelia Lehn to have the military portion of her tax not withheld from her salary check by the General Conference. The Janzen case is seen as civil disobedience by individuals and not by the incorporated body, the General Conference.


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

“Gospel Herald” logo, circa 1967

began with a backlash against the talk of war tax resistance that had been spreading in Mennonite circles.

Titus Martin started it off in the issue:

Some brethren are advocating that we withhold part of our taxes to the “powers that be” as a testimony against the war in Vietnam. With due respect to those that hold this view I want to give my reasons as to why I pay my taxes. Also, what appears to me a questionable testimony of those who do not.

The standard Render-unto-Caesar / coin-in-the-fish’s-mouth / Romans 13 stuff followed. Martin concluded:

I know of no New Testament precedent or teaching that we should disobey God’s direct command (here pay taxes) as a witness to “the powers that be” against their evil deeds. This is why I feel I should pay my taxes.

Withholding taxes as a testimony against the Vietnam war may lead some to believe that we think some wars are all right. For the Christian all wars are wrong. Also, to be consistent, I may have to withhold some other taxes, even local, where I feel the money is not spent right. God has established church and state and their respective duties are far different. Daniel Kauffman in Bible Doctrine says, “Both church and state are better off if each remains in his own sphere.” As God’s children we should live as strangers and pilgrims on the earth.

The Bible says. “Blessed is that nation whose God is the Lord.” I think the church shares much blame for the state our nation is in. If we would have been more faithful in reconciling men to God, that it could be truly said we are a Ghristian nation things would be different. Consistent living and giving the gospel in word and deed to ungodly men is still the best remedy for the ills of the world. I do not think as a church we should link arms with the unbeliever to do this as is done in peace marches etc. If we are faithful in this task which Christ has committed to the church, there will be little time left to try and help direct the “powers that be.” We owe them our prayers, and also our obedience where we need not break God’s higher law to do so.

Allen H. Erb, in a letter to the editor seconded Miriam R. Stoltzfus’s suggestion of lowering income as a way to legally avoid income tax, but questioned the assumptions behind the arguments for war tax resistance:

The plan of withholding taxes is generally presented as a way to give a testimony to the state against excessive war taxes. The plan usually implies that general taxes are to be paid. It is not denied that these latter taxes provide funds for military expenditures.

The logical argument for withholding taxes seems to present the following syllogistic reasoning:

Major Premise.
Taxes should be paid to the state if military expenditures are normal.
Minor Premise.
Current war taxes are above normal.
Conclusion.
Therefore an adjustment should be made by the individual person as to the amount of tax to be paid by withholding this estimated excess.

If payment for excessive military expenditures by the state is wrong why is it right to pay the normal military tax of a variable limited amount? In other areas of conduct do we argue that right or wrong is dependent on the quantity of the act? Is it right to steal a penny but wrong to steal a dollar? Is paying a small tax for military purposes right and a large tax wrong? Is the error in the size of the tax? Does the Bible build an ethic on paying taxes for militarism on the basis of the size of the tax?

Is this not one of those areas where God says in Cor. 5:9, 10, “Not to company with fornicators: yet not altogether… for then must ye needs go out of the world.” Is it not true that in the area of taxes it is impossible to clearly identify the evil and the good and separate them? Is not the expenditure of taxes the function of the state and not the church?

Is not this difficult dilemma of the Christian in involvement in taxes to be solved only by a position of distinct separation of church and state? The church’s main function is to build the kingdom of Christ, the state to regulate society. “My kingdom is not of this world: if my kingdom were of this world, then would my servants fight” (Jn. 18:36).

But fortuitously under our present U.S. legal statutes we do have the blessed privilege of diverting a large amount of our assessed taxes to the treasury of the church. This converts our supposed tax dollars into the program of spreading the gospel of peace and goodwill. We are allowed as much as a 50 percent deduction for gifts to nonprofit causes. What a rich opportunity we have to do good! If the church would accept this challenge of giving the potential military tax as contributions to the program of the church our payment to the military would be canceled and the kingdom of Christ advanced. How the crying deficits of our church programs would be silenced!!

A letter to the editor from David L. Martin put the objection this way:

In Matthew 17:27, Jesus told Peter to go catch that fish and pay our taxes and there were no questions to be asked like, “Caesar, what are you going to spend this for?”

(It seems a common interpretation at the time was that the coin in the fish’s mouth was for a Roman tax; I’d always assumed it was for the temple tax.)

Lloy A. Knis tried to clear up “What Is a Nonresistant Christian?” in the issue. The Nonresistant Christian is among other things, he wrote, not a tax resister:

Jesus did not oppose the paying of taxes to Caesar. We hear today men talking about our tax dollars. They are not ours. They are the government’s. We pay what is the government’s and what they do with it is not our responsibility. The church and the state are still different entities even though we Americans live in a democracy.

Elmer Borntrager tried to find the middle-ground in this commentary:

As I see it we have missed an important point in the discussion on “Render therefore unto Caesar the things that are Caesar’s” (Mt. 22:21). In practice I support the position that we should pay all our taxes without asking many questions. I do, however, want to be open to those who have a conscience against doing so or have actually withheld certain taxes or portions. The Amish brethren seemingly have made a point in withholding payments on Social Security taxes. Possibly we need to be more positive in our witness to the government in the use of our tax money for war and/or other immoral purposes.

What I am concerned about now is that we have failed to emphasize the last part of Jesus’ statement in the Scripture referred to, “and unto God the things that are God’s.” We who profess citizenship in heaven and loyalty above all loyalties to God should at least be as careful to give God what belongs to Him as we are to give the state its dues. And as we profess to “seek first the kingdom of God” it seems we should give Him as much as we do the state. Also as loyal servants of an almighty, all-knowing God and King we ought to question less the use to which He puts our funds than we do that which goes to the state.

Now it seems that as a church in all of these areas we have failed in our obedience to the last part of Christ’s words in this passage. It is evident that we have not been as careful to give to God and the church as we have to give to the state. To the state we give 10, 12, 15, and 20 percent to our income. To the church 2, 3, 5, and even occasionally 10 percent and more (an average of about 5 percent). Also it is evident that we often question more the use of funds in the church than we do the use of our tax money by the state. (We give to certain causes in the church and will not give to others, but give unreservedly to the state. How inconsistent can we get?)

My hope and prayer is that the church will take seriously the words of Christ, “Render therefore unto Caesar the things that are Caesar’s; and unto God the things that are God’s,” with a renewed emphasis on giving to God. What would happen in the church treasuries and to the cause of Christ if we were as faithful in giving to our heavenly King as we are in giving to our earthly king? Should we not be more faithful?

Roosevelt Leatherman wrote, in a commentary that people with a concern about their taxes paying for war ought to be at least as worried about their investments. (He presented his argument so carelessly, though, that I wonder whether to interpret it as an intended reductio ad absurdum.)

A note in the issue again shone the spotlight on war tax resisters outside of Mennonite circles:

The Mt. Toby Monthly Meeting of Friends (Quakers), covering western Massachusetts, is waiting to see what the federal government will do in response to the refusal of members to pay the telephone tax they say supports the Vietnam war.

The Quakers have been withholding payment of the tax because they consider it an “infringement of religious liberty.”

An inquiry was sent to the Internal Revenue Service asking about legal penalties and routes of appeal.

“They never answered our letter,” said Laura Robinson of North Amhurst, presiding clerk of the meeting. Nevertheless, she said, “the only reply we got was a final notice informing us that they will take the money from our checking account.”

Members of the Mt. Toby Meeting take the Quaker peace testimony, first stated by George Fox in , seriously. Fox, the Quaker founder, said, “We utterly deny all outward wars and strife… for any end, or under any pretense whatever; and this is our testimony to the whole world…”

Finally, Mennonite war tax resisters got their voices back. Roy S. Koch wrote, in “Are Mennonites Anemic?” ():

Several years ago the Mennonites in Elkhart County alone paid three million dollars in government taxes toward war in one calendar year. By now the annual take will be much higher. What would happen if these Mennonites would become radical enough to withhold the 60 percent of the tax that goes for war purposes? Or better still, if they would give so radically to Christian causes (up to 50 percent of our taxable income) that there would be little or nothing left with which to support war taxes? The thought is staggering.

The issue reported on a “Peacemaker Seminar” at which “Ways to Avoid Payment of Taxes for War Purposes” was on the agenda. And a report on the Mennonite Graduate Fellowship conference noted that “Ted Koontz, Harvard Divinity School… presented an analysis of reasons for war tax refusal for use in dialogue with those who believe the war in Indochina is unjust but pay war taxes.”


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

“Gospel Herald” logo, circa 1973

In the Mennonite Church and General Conference Mennonite Church cosponsored a seminar on “Civil Religion: True and False Patriotism” According to the Gospel Herald coverage, “[a] number of special issue groups were formed in which persons struggled with questions raised during the seminar [such as l]egal implications of nonpayment of war taxes and other forms of resistance…”

The issue brought news of Mennonite-inspired war tax resistance sprouting in Japan:

Tax Resistance Movement in Japan Gains Support

A war tax resistance movement is beginning in Japan.

Started by Michio Ohno, a United Church of Christ in Japan pastor who attended Associated Mennonite Biblical Seminaries in Elkhart, Ind., , an organization for “Conscientious Objection to Military Tax” was formed on in Tokyo. About sixty people attended the first meeting, and a “general assembly” was planned on at the Shinanomachi Church in Tokyo.

The objectives of the organization are (1) reduction and eventual abolition of Japan’s self-defense force (Japan’s constitution prohibits a military) and (2) encouraging nonpayment of the 6.4 percent of income taxes that support the self-defense force.

Mr. Ohno, who is now working with Mennonites and Brethren in Christ in the Tokyo area, started the movement out of his religious convictions. But support has now grown beyond Mennonites, the Society of Friends, and the Fellowship of Reconciliation to include other Japanese citizens who question the constitutionality of the self-defense force.

At the organizational meeting, speakers included Gan Sakakibara, principal of the Tokyo English Center, "The Historical Development of Conscientious Objection”; Yasusaburo Hoshino, professor at the Tokyo University of Liberal Arts, “How to Live Nonviolently — A Theory of Peaceful Tax-Paying”; and Shizuo Ito, a lawyer who sued the government for having unconstitutional armed forces, “Struggle for Peace — The World of Zero.”

Mr. Sakakibara told of the history of the Anabaptists and said that nonpayment of military tax has a long history. Mr. Ito remarked that “the nuclear reactor of the conscience is being lit today.” Mr. Hoshino compared the cost of food in social welfare institutions with the cost of the self-defense forces.

Mr. Ohno called Conscientious Objection to Military Tax the first organized movement of this kind in Japan.

“The time was ripe when we started the campaign,” he said. “We consulted several scholars of the constitution, and one of the professors said he himself had wanted to start a movement like this. Somebody else may well have started a movement like this anyway, even if we did not. We should not just sit back and wait for the peace to come, but be the peacemakers.”

Mr. Ohno said one of the decisive factors in his becoming involved in conscientious tax objection in was an article in The Mennonite last year on the proposed World Peace Tax Fund legislation in the United States.

Deadline for filing taxes in Japan is in . “Then we will know how the tax officials respond to the objection,” Mr. Ohno said.

Another meeting for tax refusers is planned in , and members of the steering committee were to itinerate in Kyushu and Okinawa in .

A followup in the edition read:

On , Japanese Christians founded a new movement of persons who refuse to pay that part of their taxes allotted for military purposes. Newspapers have since reported that an association of lawyers has promised to work with the group. Susami Ishitani, secretary of the Christian pacifists, wrote: “We have invited the cooperation of others who share with us the principle of nonviolence.” He also pointed out that the Japanese constitution contains articles which could provide the legal base for refusing to see a military or violent solution as any solution at all. ―Algemeen Doopsgezind Weekblad.

And a report on the “Third Anabaptist Seminar, Japan” () noted:

Brother Ohno of Tokyo shared out of his conviction for peace and his current experience in nonpayment of the military tax portion of his personal income tax.

A letter to the editor from Titus I. Lehman in the edition addressed war tax resistance in a sort of scattershot way:

Our government’s “permanent war economy” policy should rank high among reasons peace-making Christians have for (1) finding simpler lifestyles, (2) telling their congressmen about their continuing opposition to military spending madness, (3) continuing to reduce their taxable income, (4) finding more ways to resist the war, (5) allowing the IRS to check individual deductions for contributions.

Join the club. If they check my deductions when my Federal tax is over $200, will they also check me when it falls under $200? They probably will. Time will tell.

Remember the stability and value of the U.S. dollar is related directly to how wisely or stupidly our Federal tax dollars are spent.

Allen R. Mohler, in a piece entitled “Caesar or God?” () didn’t have much positive to say about war tax resistance, and introduced the “why stop at war tax resistance” line of attack:

If we refuse to pay our portion of taxes that go for military spending, we had better hold back the “murder tax” (whatever tax money is spent on abortions) and the immorality tax” (the tax money that is helping unwed persons live immorally without the responsibility of being parents).

When Jesus was asked the question about paying taxes to the Roman government. He asked whose image was on the coin? Answer: Caesar’s — and Caesar represented the political power and leadership of a pagan and militaristic government. Jesus then said, “Render… to Caesar the things that are Caesar’s, and to God the things that are God’s.” I think we often miss the meaning of this last part of Jesus’ statement. What has the image of God is God’s — that is, you and I. The only object or thing created in God’s image is the human family.

As I understand the teachings of the Bible on taxes, it is to pay — the governments will ultimately be responsible, whether it is used right or wrong. To do otherwise is to get our images and rendering all turned around.

In the course of discussing a survey of Mennonite opinions, Jim Juhnke wrote (in a article) that “Hundreds of thousands of Mennonite tax dollars went to support the war in Vietnam, but Mennonites were more critical of war protesters than they were of official government lies.” It’s unclear from the context whether this is something learned from the survey or just Juhnke’s own independent impression.

The issue having only recently come to life, it was odd to see the following headline in the issue. I expect the end of the Vietnam War was probably what was being alluded to.

War Tax Issue Not Dead

In connection with his presentations of Mennonite history and principles throughout the church, Jan Gleysteen has been involved in a lot of study groups and discussions. He reported that one question which has recently come up with greater frequency and which has provided the reason for additional meetings and prayer sessions is the problem of war taxes.

Congregations or fellowships studying Anabaptist heritage this year are discovering the statements of Grebel, Riedemann, Felbinger, Simons, and others on this subject and are wondering what a Christian’s contemporary response to war taxes might be, especially since today’s technological armies need vast sums of money more than they need men. Individuals and small groups here and there are actively engaged in studying the issue, but not much help and information is as yet available from the denominational level. Yet in one congregation the statement was made: “How to deal with war taxes is an issue that affects far more of us than the issues of abortion or a study on the role of women.”

A bit of historical revisionism was at work in a note titled “Ancestor Worship?” by Wayne North () that made much stronger claims for early Mennonite war tax resistance than I have been able to discern from the record:

If we are glorifying our ancestry… why do some modern-day Mennonites urge the payment of war taxes and advocate the death penalty when both were condemned by their early leaders?

Levi Keidel, in the issue, suggested there was a “Mennonite Credibility Gap” that expressed itself in the way Mennonites were approaching the war tax question:

Now with the proliferation of technological weaponry, the annual U.S. budget is dominated by a hydra-headed military appropriation. We Mennonites who have set our affection upon things of earth, relished the pleasures and conveniences of affluence, amassed material wealth like everyone else, now say that we will refuse to pay income tax as our peace witness to government. We are selecting to apply the principle of nonparticipation in violence, but not of self-imposed poverty for the kingdom of heaven’s sake.

Is a government official wrong in accusing Mennonites of accepting their historic principles which concern the state, but rejecting their historic principles which touch themselves? Is it proper for us to make a corporate witness to government against payment of income tax when there is little else which distinguishes us as citizens of another kingdom who give primary allegiance to the Lord Jesus Christ? How can we justify the selective application of Anabaptist beliefs to our contemporary lives?

Helen Lapp responded, in a letter to the editor:

Levi Keidel makes a good point against selective discipleship… From what I observe, however, those who take seriously the idea of nonpayment of war taxes are often the same Christian disciples who are most conscientious about their lifestyles. How many affluent Mennonites consider war taxes to be at all inconsistent with a peace witness? Perhaps the worst “selective” problem we have is in letting a “select few” be our conscience on both these Anabaptist concerns. I am grateful for this minority voice which may help others of us to return to fuller application of the total biblical ethic.

“A war tax conference, sponsored by Mennonite and Brethren in Christ conferences and the Mennonite Central Committee Peace Section…” that would cover “theological and practical discernment on war tax issues” was held on . Gospel Herald reported:

Speakers Selected for War Tax Conference

Speakers for an inter-Mennonite and Brethren in Christ conference on war taxes have been named.

The conference, sponsored by the General Conference Mennonite Church, Mennonite Church, Brethren in Christ Church, and Mennonite Central Committee Peace Section, is scheduled for at First Mennonite Church, Kitchener, Ont.

Included among the speakers are:

  • Colonel Edward King (ret.), director of the Coalition on National Priorities and Military Policy (U.S.), and Major General Fred Carpenter, Canadian armed forces, on “Militarism in Today’s Society.”
  • Marlin Miller, president of Goshen Biblical Seminary, Elkhart, Ind., on “The Christian’s Relationship to the State and Civil Authority.”
  • Walter Klaassen, associate professor of religious studies at Conrad Grebel College, Waterloo, Ont., and Donald Kaufman of Newton, Kan., author of What Belongs to Caesar? on "Anabaptism and Church-State Tax Issues.”
  • Willard Swartley, chairman of the Bible and Philosophy Department, Eastern Mennonite College, Harrisonburg, Va., on “The Christian and Payment of War Taxes.”

Workshops are planned on such topics as “War Taxes and the Bible,” “The Christian and Civil Disobedience,” “World Peace Tax Fund Act,” "Forms of Resistance and Legal Consequences,” “Mennonite Institutions and the Withholding Dilemma, and “Voluntary Service and War Tax Options.”

The conference, intended for “theological and practical discernment on war tax issues,” is open to all who wish to attend.

Initiative for the conference came from a resolution passed by the triennial convention of the General Conference Mennonite Church in in St. Catherines, Ont.

Those planning to attend the conference should register by

Co-moderators of the conference are Peter Ediger of Arvada, Colo., and Vernon Leis of Elmira, Ont.

After the conference, Gospel Herald carried the following report:

War Tax Responsibilities Examined

Unlike in some Mennonite peace gatherings of the past decade, the under-thirty set did not predominate at Kitchener. Laborers, pastors, homemakers, and teachers shared their concerns. Students from as far as Swift Current Bible Institute and Eastern Mennonite College made the pilgrimage to First Mennonite.

Two retired military men gave background for the concern about war taxes at the first session. Col. Edward King, U.S. Army (retired), summarized the ludicrous contradictions between stated U.S. foreign policy and actual U.S. military practice, and tallied up the cost in tens of billions of dollars.

Major-General Fred Carpenter, Canadian Armed Forces (retired), who traces his martial ancestry to Napoleon, pointed out political and military differences between the U.S. and Canada. Stressing the dangers of nationalism, Carpenter called for a view of land resources which sees them as international property just as the ocean and the air.

Conference participants were characterized by a keen sense of urgency about the international arms race and felt some personal accountability for national policy in their respective countries, the United States and Canada. A basic cleavage of viewpoint became evident however over the degree of accountability which Christians have for the nuclear immorality of the governments under which they live.

The historical record of Anabaptists on war tax issues was reviewed by Walter Klaassen of Conrad Grebel College and Donald Kaufman of General Conference Home Ministries Personnel Services. The evidence suggests that most Anabaptists did pay all their taxes willingly; however, there is the early case of Hutterite Anabaptists who refused to pay war taxes that were to be used against the invading Turks.

During the American Revolution some Mennonites did object to paying war taxes; yet, in a joint statement with the Church of the Brethren (German Baptist Brethren) they agreed to pay taxes in general to the colonial powers “that we may not offend them.”

In a biblical/theological paper. Marlin Miller, president of Goshen Biblical Seminary, defined the relationship of the Christian to civil authorities as one of subordination rather than obedience or subjection. Subordination, he said, requires the exercise of discrimination regarding what is due the state (Rom. 13:7) within a basic stance that rejects rebellion and violent revolution.

In the second major biblical/theological paper of the conference, Willard Swartley of Conrad Grebel College examined the New Testament texts on taxes. “Scripture does not speak a clear word on the subject of paying taxes used for war. While taxes generally appear to be Caesar’s due, the statements on the subject contain either ambiguity in meaning (Mk. 12:17) or qualifications in the texts that call for discrimination in judgment,” he concluded.

Conference participants felt that the ethical directive as to whether to pay or not to pay must be found by the community of believers led by the Spirit to understand the imperative of the total revelation in Christ Jesus.

The summary statement of the conference issues an appeal to the churches and church institutions to “recognize the extent to which we are subject to the industrial-military complex” and to “pray for those in authority, that they will rule justly.” It calls on the church to “awaken a consciousness of the extent to which our lifestyles are affected by the standards of our consumer society, and extend a new call to the lordship of Christ in lifestyle issues.”

A response included a call to “bring taxable income below the taxable level by adjusting standard of living through earning less income, through donating up to the maximum allowable 50 percent of income to charitable causes, or through other types of deduction and/or dependent claiming which are legally allowable.”

Responses recommended for Canadians included to “call upon our government to legislate against the export of military weapons and systems” and to “affirm and support individuals who feel led to actions (actual or symbolic) that focus conscientious objection in particular ways.[”]

Conference planners Harold Regier and Peter Ediger, editors of God and Caesar, a war tax newsletter from Newton, Kan., and Ted Koontz of MCC Peace Section (U.S.) indicated plans to carry on efforts to raise consciousness about war tax and military issues.

And a follow-up added:

Cassettes of the proceedings at the War Tax Conference held at Kitchener… are now ready for circulation. The entire set includes six cassettes with presentations by Col. Edward King (ret.), Major General Fred Carpenter of the Canadian Armed Forces, Marlin Miller, Walter Klaassen, Donald Kaufman, and Willard Swartley. The discussions after the presentations are also included.…

A couple of history lessons followed. The issue reprinted the petition sent by Mennonites to their state Assembly in in which they begged for conscientious objection to military service, noted that they were dutiful taxpayers, and enclosed a “small gift” as protection money. And the issue told the story of the Funkite schism that happened around the same time:

“I’d as Soon Go into the War”

by Richard K. McMaster

Bicentennial reenactments usually emphasize powdered wigs and antique muskets to the exclusion of ideas, but a 200-year-old sermon repeated at First Presbyterian Church in Lancaster, Pennsylvania, this summer put a current issue in sharper focus.

Costumes and candlelight could not detract from the timeliness of the Reverend John Carmichael’s sermon, because the payment of war taxes is no less a problem for us than it was for 18th-century Mennonites. The Presbyterian pastor had little sympathy with those who questioned the morality of war, but his sermon tells us what Mennonites were doing about war taxes 200 years ago.

“Had our Lord been a Mennonist, He would have refused to pay tribute to support war, which shows the absurdity of these people’s conduct,” he said.

“In Romans 13, we are instructed the duty we owe to civil government, but if it was unlawful and anti-Christian and antiscriptural to support war, it would be unlawful to pay taxes. If it is unlawful to go to war, it is unlawful to pay another to do it.”

Lancaster County Mennonites refused to pay taxes for military purposes in , according to the Presbyterian preacher, forcing the authorities to seize their property.

“What a foolish trick those people put on their consciences who, for the reasons already mentioned, will not pay their taxes and yet let others come and take their money.”

When the dispute between England and her American Colonies turned to bloodshed and farmers and storekeepers began drilling at every crossroads, Mennonites refused to join their neighbors in these “military associations” or to make contributions for the purchases of rifles and gunpowder.

Instead of helping the war effort, Quakers set up an elaborate system for distributing aid to war victims in besieged Boston. Mennonites also donated money for the relief of the poor of Boston. In the Continental Congress recognized the rights of conscientious objectors and asked no more of them than voluntary contributions “for their distressed brethren.”

But the peace churches were not allowed to stand aloof. Patriot leaders wanted their contributions to be an acknowledged equivalent for military service, not a free gift to the poor. A letter from a Church of the Brethren pastor in Lancaster County tells how his congregation required the collector to sign a receipt that the money was intended “for the needy,” but he was afraid it would be used for military purposes.

When the Pennsylvania Assembly decided to put a direct tax on everyone who would not join a military unit, with the money appropriated for defense of the state, Quakers insisted that the tax violated the liberty of conscience guaranteed in William Penn’s charter. Mennonites and Brethren explained in their petition to the Assembly:

“The Advice to those who do not find Freedom of Conscience to take up arms, that they ought to be helpful to those who are in Need and distressed Circumstances, we receive with Chearfulness towards all Men of what Station they may be — it being our Principle to feed the Hungry and give the Thirsty Drink; — we have dedicated ourselves to serve all Men in every Thing that can be helpful to the Preservation of Men’s Lives, but we find no Freedom in giving, or doing, or assisting in any Thing by which Men’s Lives are destroyed or hurt. We beg the Patience of all those who believe we err in this Point.”

Mennonites of that generation saw no distinction between fighting in war and paying for the weapons of war. “I would as soon go into the war as pay the 3 pounds, 10 shillings, if I did not fear for my life,” Andrew Ziegler, bishop in the Skippack congregation, declares in .

Since Mennonites, Quakers, and Brethren objected on conscientious grounds to paying war taxes, while making it a matter of conscience to pay other state and township taxes, as many documents make clear, forcing them to pay for war as an equivalent to military service was as much a violation of religious freedom as forcible induction into the army would be.

The Pennsylvania Constitution guaranteed the right of conscientious objectors to refuse military service, provided they made an equivalent contribution in money. But an equivalent of any kind of military service made exemption on conscientious grounds a sham. The Mennonite and Quaker refusal to pay war taxes during the American Revolution was thus an integral part of their refusal to participate in war. If they could be exempted from militia duty for this reason, it was illogical and a violation of liberty of conscience not to exempt them from paying war taxes.

The experience of an earlier generation need not be normative, but we would do well to ponder the witness of the Mennonite Church in the crisis of the American Revolution and its meaning for our generation.

In the issue, John E. Lapp summarized Romans 13 and in so doing showed how much the orthodoxy had shifted. Compare this to his remarks on the same subject in (see ♇ 7 September 2018)!

Paul… continued in [Romans] chapter 13 to call upon all Christians to be subject to the powers — not to resist the powers, to be subject for conscience’ sake, and to pay taxes cheerfully. Here we can see how the citizens of the other world maintain relationships with the nations of this world and continue their faithful loyalties to the King of kings. One parenthesis may be in order. (This does not mean that Christians who belong to the new order will unquestioningly pay war taxes. They may even determine what really is Caesar’s rightful portion and may even decide to withhold that portion which is designated for military purposes!)