Tax resistance in the “Peace Churches” → Quakers → 20th–21st century Quakers → the Monteverde settlement → Marvin Rockwell

War tax resistance in the Friends Journal in

There was hardly an issue of the Friends Journal in that did not at least mention war tax resistance, and some issues covered the topic in depth.

In the issue was an article by Scott Benarde about the Quaker community of Monteverde in Costa Rica. Excerpts:

In , a year after the sentencing [of Marvin Rockwell for draft resistance], Rockwell and the small Quaker community of Fairhope made national news. In a short article, Time magazine mentioned that “for the first time in history a group of Quakers were planning to leave the U.S. because of their peace-loving convictions.” Seven Quaker families — including Marvin Rockwell and his parents — twenty-five or thirty people in all, had decided to move to the Central American Republic of Costa Rica.

, Marvin Rockwell recounts why he left the U.S. and what has happened to him since settling 5,000 feet up in the steep, rugged mountains of Costa Rica.

“We had a growing dissatisfaction with what we in Fairhope thought was a military build-up, a wartime economy. We wanted to be free of paying taxes in a war economy,” Rockwell says in a soft, yet deliberate, voice. “When the judge sentenced us he said, ‘If you’re not willing to defend your country, you should get out.’ So we began to think seriously of that possibility.”

That issue also brought the news that Quaker Richard Catlett “has been indicted on criminal charges of willful failure to pay income tax for three years” (the indictment was actually for failure to file).

The issue — under the theme “Can the Government Cancel Conscience?” — had many mentions of war tax resistance. The opening article, by Ruth Kilpack, began:

Ten years ago, at the height of the Vietnam War, a Friend spoke directly to my condition at Philadelphia Yearly Meeting when he said, “Many of us support our sons’ conscientious objection to serving in the armed forces. But what about ourselves? Do those of us who are beyond draft age, or not otherwise subject to the draft, conscientiously object to giving our money for war?”

For me, this struck deep, as did the words, “Two things are needed to fight a war: warm bodies and cold cash.” For the first, the full flush of youth is required for combat. For the second, there is no age limit for those who must pay tax funds, over half of which are channeled directly into wars, past, present, and future. Everyone is involved. By the payment of taxes, all are required to support the “national defense,” or whatever the current euphemism is.

Kilpack’s article concerned the legal case of Robert Anthony, who was appealing his tax case on religious freedom grounds.

What Bob Anthony’s case was about that day was an effort to break the longstanding precedent set by the case of A.J. Muste, the great peace activist, who in had challenged the U.S. government in the matter of paying taxes for war. The court had then ruled that the income tax does not interfere with religious practice. Whatever attempts have been made since that time to break that precedent-and there have been many-have been thwarted, federal judges repeatedly refusing to examine the deep issues involved: the issues of rights of conscience and the First Amendment’s protection of religious belief.

As it turned out, according to Anthony, “the court came up with a complete backing of the government’s right to cancel conscience for the sake of the taxing system.”

The same issue reprinted excerpts from a letter that Media Monthly Meeting had sent to the court that was hearing the Anthony case, in which it said:

As a Meeting, we have consistently backed and encouraged [Anthony’s] position on military taxes. We believe that any citizen who on the basis of religion or conscience is opposed to paying for armaments or war should not be compelled by the tax laws to pay taxes for these purposes. Refusal to participate in any way in killing and warfare is a basic principle of the Quaker faith.

…Robert Anthony’s refusal of military taxes constitutes an essential and consistent implementation of Quaker religious principles.… We assert that the free exercise of the Quaker religion entails the avoidance of any participation in war or financial contribution to that part of the national budget used by the military.

In the same issue, Bruce & Ruth Graves wrote of how their war tax resistance had grown out of their conscientious objection to the draft.

[O]ur early married years were largely those of family and professions, years in which we were no longer pressured by government to form external written attestations of belief to satisfy the draft board. After all, we had done that. What else could just we two do to alter this evil? The pacifist ideas could safely rest — or could they? In retrospect, those beliefs that had been yanked forth from us by society, perhaps too early in our lives, needed more time to mature, to become integrated into our very beings.

Perhaps ten years of integration preceded our realization that a different and subtler written attestation of belief was being required of us by our society. This attestation was made not once, but every year and it was an attestation of beliefs we did not believe. It was a lie. It was our income tax return. We signed it every year, and thus gave money, without objection, to buy the tools of war, even though we did not believe in killing. It was subtle because it was money and did not look like death. But when you put them together, it is a contract.

…All of this occurred during a time when militarism increasingly permeated national policy. Here, then, we finally reached a point where the idea of our financing the arms race became unbearable. After all, warfare was becoming more automated, thus relying far more on the expenditure of tax money than on the conscription of lives. In fact, it now appears that conscientious objection itself may be tending toward irrelevance, unless the concept is expanded beyond the confines of the Selective Service system — especially for those over draft age.

At this point we changed our tax returns into something we could in conscience sign and our remittance checks into contracts for the Internal Revenue Service. Each year, the item “Foreign Tax Credit” and about fifty percent of our normal tax “due” was entered. Carrying that credit over to the first page as instructed, we showed each year on our signed returns a credit balance due us from the IRS. To reduce IRS profit from interest and penalty, we still paid tax “owed” as calculated normally, but our check required the IRS to promise to refund the war tax we claimed by their endorsement because of a restrictive clause we placed on the back of the check.

Rather than our refund, the IRS has usually sent a notice for us to sign, correcting our return. We have never signed these, because that means agreeing to the original war tax. Yet the IRS seems to need our agreement to resolve each case legally — that is, unless it should decide to initiate proceedings against us in U.S. Tax Court. That, in fact, happened to us in for tax year .

From here, the Graveses write about their frustrations with the legal system, which seems eager to latch onto superficial technicalities to avoid having to face head-on the issue of whether the government can force people to violate such core tenets of conscience as “thou shalt not kill” via the tax system. They also express the need they feel for a stronger and more sustaining national war tax resistance organization:

At present, the community of war tax resistance appears to us to be a loosely-structured communications network of interpersonal contacts, newsletters, and small organizations perhaps not always widely known. Entrance to this network, we presume, is often gained through need for help by individuals who then grow, gain experience, and are later able to help other newcomers in their various situations. Whether they do help others or just gradually fade out of the network, however, is crucial to the power of the community. If we, ourselves, were to fade out as our own tax problems become less immediate, for example, the experience and knowledge we will have gained (even though far from complete) would be lost to the others. It would seem to be a sad waste to have this process repeated over and again for each member passing through the community.

There are a few organizations emphasizing war tax resistance (e.g., WTR, Peacemakers, etc.), from which a range of handbooks and information is available for individual action. Some may provide counseling: for example, we have recently learned that CCCO is in liaison currently with the Philadelphia Office of War Tax Resistance (WTR), thus affording the wider range of counseling needed by this more recent form of conscientious objection.

They added:

There are other courses of individual action besides variations on how to fill out a tax return. One such course is to reduce one’s income to a level of lower — or no — taxation. For some, this would mean a change in profession, or else a donation of one’s professional services to his or her current employer. If it is not desirable to put that kind of commitment into that particular employer’s pockets, one can give away up to fifty percent of taxable income to tax deductible organizations, thereby reaching three simultaneous objectives: a) continue one’s profession, b) support human interests of choice, and c) decrease war tax payments. Tax liability on interest income can also be reduced by buying tax-exempt bonds or shares in exempt bond funds. Both Individual Retirement Accounts and Deferred Tax Annuities (sometimes available through the employer) enable the postponement of income to retirement years, when, hopefully, the World Peace Tax Fund Act will have become law. This provides a reasonable chance for legally claiming the exemption on a part of current income, the exempted funds then being redirected to the WPTF Trust Fund for uses more closely aligned with human values.

Also in that issue was an update on the Richard Catlett case, in which he was charged with “willfully and knowingly failing to file income tax returns for ” — he in fact hadn’t filed .

The Brandywine Peace Community wrote in with “some fundamental questions of reality and responsibility” for Quaker taxpayers. The community ran an alternative fund “comprised of refused war taxes, personal savings, and group deposits, [that] makes interest-free loans to groups working for social change or providing change-oriented services. Thus, the alternative fund is a small-scale act of beating swords into plowshares and initiating our own peace conversion program.” Also:

In past January–April tax seasons, the Brandywine group and its supporters have been present at local IRS offices, presenting the option of war tax resistance, and posing the question, “H-bombs or Bread?” with peace tax counseling available.

The issue shared the story of John and Louise Runnings, who…

…have withheld payment of their income taxes in order, as they state, “to resolve the conflict between the spirit that dwells within and the violence implicit in surrendering our substance to the building of the war machine.” They have submitted a brief to this effect to the Ninth Circuit Court of Appeals.

The Runnings feel that since their action makes them answerable to “those Quakers whose light allows them to pay the federal tax,” they must plead their case before the Society of Friends as well as before the Federal Court. In doing so, they stress the fact that they share Friends’ testimonies against war but feel that these testimonies will be muted if they are not supported by actions which speak louder than words. They question how we can “speak truth to power” when so large a part of our income supports that power. They invite Friends to join them “in taking those uncomfortable actions which put us in conflict with the government rather than with the Spirit.”

That issue also brought the update that Robert Anthony’s appeal to the U.S. Third Circuit Court of Appeals had been rejected. It also noted that, according to the Albuquerque Monthly Meeting’s newsletter, the Philadelphia Yearly Meeting and the AFSC were contributing to the legal expenses in the case.

At the Philadelphia Yearly Meeting, according to the Journal, “[a] minute on nonpayment of taxes for military purposes was adopted” — but not one that required much explanation, apparently.

A letter from Austin Wattles appeared in the issue in which he encouraged the Journal to continue to cover war tax resistance, saying that to him, “[t]he movement seems to be growing.” He told of the support he had received from Meetings in his area — specifically the Old Chatham (New York) Monthly Meeting and Worcester (Massachusetts) Meeting. He concluded:

[T]ax resistance can have its penalties. You don’t have money to send your kids to college if you change your profession in a way not to pay withholding tax. I think certainly one reason so few Friends have considered this witness is it can hurt one’s profession so seriously. It’s not only losing the wages, but Friends enjoy doing a good job where they are working and don’t know how else they can live.

I like Quakers very much. I’ve always been an active Friend. But I feel our being part of the world to the degree we are prevents us from following Christ if the price is too high.

Molly Arrison also had a letter in that issue, but she thought war tax resistance “to be a most unrealistic and disrupting idea” because it would lead to a slippery slope of every citizen withholding taxes for whatever items of government spending they disapproved of, leading to “50 million contingencies” that would overwhelm the government’s revenue system. She recommended that Quakers instead “orchestrate consistent barrages of phone calls, letters, and lectures until the general public has more influence than the Pentagon.”

David Scull considered this same argument in a letter in the issue:

We wish not to pay taxes for what we so strongly disapprove of. But there are those who equally strongly feel that government contributions to the United Nations, or government money to pay for abortions, violate their principles. It would not be difficult to compile a long list of purposes objected to; of course we say that our cause is a matter of high principle, but one person’s principle is another’s foible.

Is there some guideline which would make it easier to distinguish between two paramount obligations when they seem to be in conflict, one to support those purposes which our society has determined (no matter how imperfectly) to be for the common good, and the other to obey our consciences? It seems to me that this can best be judged by our willingness to make some tangible sacrifices on behalf of conscience.

Scull went on to say that this made him skeptical of the World Peace Tax Fund plan: “[I]f I understand it correctly, there is no personal sacrifice involved. It is just too easy to say to the government, ‘Please send my money where I want it to go instead of where you want it to go.’ ” He suggested improving the World Peace Tax Fund idea by “add[ing] the principle of personal sacrifice”:

Suppose I say, “Instead of $1000 which you say I owe you, here is $1100 as evidence of my sincerity; now will you allocate it in these ways? That is how much extra I am willing to pay for the privilege of having my money not go to pay for machines of war.”

The inclusion of such a sacrificial element in the WPTF program would make a great deal of difference in my own ability to argue for it, and I think it would make a very convincing argument as we work toward its widespread acceptability.

…When we ask to relieve our consciences because of the way our money is spent, we should be… willing to put a price tag on the privilege.

A letter-to-the-editor in response to Scull’s argument, from Bill Samuel, thought that while the personal-sacrifice angle “has some surface attractiveness…”

Put another way, the proposal amounts to a government tax on conscience, which is quite a different matter from a voluntary personal sacrifice. Not only is it morally questionable for the government “to put a price tag on” conscience, but some legal authorities believe it would constitute unconstitutional discrimination as well.

The World Peace Tax Fund bill would not be a special privilege. Rather, the WPTF bill is a practical means of implementing the rights of conscience guaranteed by the First Amendment to the U.S. Constitution. Like women, blacks and homosexuals, pacifists should take the position that we need not earn our rights but that they should be respected as a matter of course in a free and pluralistic society.

There is, of course, nothing wrong with the concept of people of conscience making a sacrifice for their deeply held beliefs. Rather than impose a ten percent tax on conscience, concerned Friends might send an amount equal to ten percent of their tax payment to the National Council for a World Peace Tax Fund…

Corporately, Friends can also act to support those working to secure the right of pacifists not to pay for war. One yearly meeting recently agreed to give $1,500 to the NCWPTF and several monthly meetings include the NCWPTF in their budgets. Mennonites and Brethren each give a full time volunteer service worker to the NCWPTF. While Friends do not have the kind of organized volunteer service effort that the other historic peace churches have, meetings can do their part by together contributing enough to support a full-time salaried worker.

Ross Roby also had some words to say about Scull’s argument against the World Peace Tax Fund plan. He first begged for “immediate self-sacrificial labor and giving, on behalf of passage of a WPTF bill” and then wrote:

I would like to remind those who, like David Scull, have “difficulty with the World Peace Tax Fund as presently offered,” that there is nothing sacred and immutable about the present wording. We can be quite certain that, when Congress takes a serious scrutiny of provisions for an alternative fund for C.O.s, much rewriting will be done. The final bill. when passed, may look very different from the WPTF bill as now published.

He suggested that conscientious objectors to military spending should “soft pedal” the arguments amongst themselves over the details of the WPTF plan and instead concentrate on trying to convince the government to enact “a change in the income tax laws that will allow ‘free exercise of religion’ and give us the opportunity to build institutions for nonviolent solutions to international conflict with our present war tax dollars.”

His advice seems to have been followed, and the current campaign for “peace tax fund” legislation seems to have become so unwilling to use critical judgment and so eager to pass legislation of any sort that it has ended up backing a bill that would do nothing to help people with genuine conscientious objection to supporting military spending, nothing to reduce the military budget, and indeed nothing to increase spending on nonviolent conflict resolution — and yet even this bill has gone nowhere in Congress. Such is the cost of “soft pedaling” internal debate.

John J. Runnings confronted Molly Arrison’s argument more head-on in the letters-to-the-editor column of the issue. Excerpt:

Our actions are determined by the degree of urgency we feel. When our house is on fire we may exit by way of an upstairs window rather than by the conventional route via the stairs. Many of us see the arms race as a fire out of control, and we are so adverse to feeding the flames that we are prepared to suffer considerable discomfort rather than do so.

So we break the law and are prepared to suffer the penalty.…

To break the law openly and expose oneself to the wrath of the power structure is to witness to the urgency and depth of one’s convictions.…

The early Quakers started at the places that Molly suggests, in the heart and in the community, but they went further. They broke the law. And they got themselves hanged and imprisoned; and they were heard above the contending clamors of their day. And when the Constitution was written it contained provisions for freedom of religion and freedom of speech.

Modern Quakers continue, as of old, to work from the heart and in the community, but if we are to outshout the Pentagon we will have to use a louder and more urgent voice than we have used heretofore. Perhaps more and more and more of us will have to break the law.

Franklin Zahn also responded to Arrison’s slippery-slope argument: “In practice, the portion of federal income tax for the military is far greater than for any other item. Currently thirty-six percent goes for present costs and another estimated seventeen percent for past wars. Objectors to smaller items would not find withholding worth the bother… [W]ords alone eventually lose all effect if no one ever acts. But if a few other than war objectors choose to refuse, I see no objection to their doing so.”

Sally Primm interviewed Lucy Perkins Carner for the issue. Among other topics, Carner addressed her war tax resistance:

[Q:] “Did you ever consider not paying part of your tax?”

[A:] “Oh yes, for years I’ve taken out of my income tax payment a portion that the Friends Committee on National Legislation says is equal to what the Pentagon gets. Then I write a letter to the income tax people. It’s good propaganda. I send copies to my representatives in Congress and the President.

“I know my failure to pay isn’t going to impoverish the Pentagon, but it’s good propaganda. They go to your bank and get the money. I send them a copy of the letter, too. Some people have refused to give them the information and go to jail as a result, but I’m not heroic. They get it out of my bank every year.

“The bank has a right to charge for that, a service charge. Well, in the last few years, believe it or not, I’ve received a letter from the bank saying they won’t make the charge any more.[”]

[Q:] “Why did they say that?”

[A:] “Well, that just shows you what good propaganda will do. They know why I’m doing it.”

[Q:] “And how long have you done this?”

[A:] “I don’t know; when I became a pacifist, whenever that was [around the end of World War Ⅰ, according to another part of the article —♇]. I don’t even know when the income tax started.”

The issue covered the “New Call to Peacemaking” in which representatives from the three historic “peace churches” (Quakers, Mennonites, and Brethren) got together to try to put some oomph behind their peacebuilding efforts. There was actually less about war tax resistance in this article than in much of the mainstream media coverage of the Call — perhaps because the civil disobedience angle was thought to be more newsworthy or attention-catching. Here is where taxes were mentioned in the Friends Journal coverage:

The Friends Committee on National Legislation points out that all the federal income taxes withheld from your paycheck from January 1 to June 23 go for military purposes. Not until June 24 do you begin to support any other part of the budget.

Especially in recent years — in light of increasing military budgets and the trend toward fewer soldiers and more expensive weapons systems — many conscientious objectors have chosen to witness against war by refusal to pay voluntarily those federal taxes that will be used to fund present, past, and future wars. Some have done this by lowering their income below the taxable level; others who owe taxes have refused to pay the portion that would go for the military.

In the same issue, Robert C. Johansen wrote about the challenge of putting forward a pacifist alternative to mainstream political thinking. In the course of that, he wrote:

Even though their goals are radical in the sense of seeking fundamental system change, political moderates will feel most comfortable using conventional means of education, consciousness-raising, lobbying, campaigning, organizing, and personal witness. Those people who have tried such means and found them weak and insufficiently penetrating politically will search for other actions, such as tax resistance and civil disobedience, that convey a seriousness and urgency more equivalent to the threat of planetary militarization.

Maynard Shelly gave the Mennonite perspective in the wake of the New Call conference, and claimed that “[r]esistance to the payment of war taxes is becoming the witness of choice for a growing number of Mennonites.”

Charles C. Walker wrote in to the issue to suggest a token $1 resistance to the Pennsylvania state income tax as a way of protesting against its anticipated adoption of capital punishment.

The issue noted in its calendar that the Media Pennsylvania Friends Meetinghouse would be hosting a “National Military Tax Resistance Workshop” that would be “[i]ntroducing the program and services of the newly organized Center on Law and Pacifism.”


War tax resistance in the Friends Journal in

The issues of Friends Journal had a few mentions of war tax resistance and an extensive debate about the wisdom of supporting the Religious Freedom Peace Tax Fund act.

The issue mentioned that J.E. McNeil had been named the head of the National Interreligious Service Board for Conscientious Objectors, and that her legal experience had included “cases involving war tax refusers and conscientious objectors to military service.”

The issue included an article about the Monteverde community in Costa Rica, which was founded by American Quakers who fled the United States in part to avoid paying military taxes there. Excerpts:

Many Friends know about Monteverde, the Quaker community established in Costa Rica in . “They came here to be free to practice religion in the way they felt was important.” They wanted no military taxes. They wanted to send their children to Quaker schools and to bring them up with a good sense of priorities, away from materialism and militarism. Some came out of a sense of adventure. Four of them had just spent time in prison for their beliefs. They wrote: “We hope to discover through Divine Guidance a way of life which would seek the good of each member of the community and live in a way that will naturally lead to peace rather than war.”

[At the trial of four Quaker conscientious objectors to draft registration], the judge said, “If you are not willing to defend this country, you should leave.” They decided to do just that but had to wait until their jail sentences were over. One couple in the meeting had visited Costa Rica, and several families had already been thinking of moving there. Besides being a fairly prosperous and democratic country, and not very crowded, Costa Rica abolished its army in . Forty-one people from the meeting eventually moved there, including the teacher of the meeting’s private school.

“We were looking for a peaceful place to raise our families without being involved in the military preparedness of the United States,” recalls Marvin Rockwell.

Marvin Rockwell ran the Flor Mar Pension, a simple hostel-like bed-and-breakfast with a pleasant restaurant serving delicious food. He says he was never disappointed in the hopes he had when he moved to Costa Rica. “Costa Ricans are a friendly, helpful people.” He smiles, “And I do not feel bad at all paying taxes in Costa Rica. The largest item in the tax budget is for education.”

In the same issue, Chuck Hosking (in the course of a larger article on ethical investing), said: “If I hadn’t had to start an IRA to lower my income below the taxable minimum (to avoid financing U.S. militarism), I would have put these retirement savings in the same place we’ve put most of our contingency savings — into no-interest loans to American Friends Service Committee and Right Sharing of World Resources.”

In there was a “Religion & Social Issues Forum” titled “Building a Culture of Peace” at the Pendle Hill Quaker conference center. Among the speakers at the conference was Gordon Browne, who “told of his experiences as a ‘military tax refuser’ for over thirty years” during “a session on how Friends can make a personal difference today.”

The issue commented on the Rosa Packard legal case:

The U.S. Supreme Court has refused to hear a Quaker appeal of Internal Revenue Service penalties on religious practice. Rosa Packard, a Greenwich, Conn., Quaker, had challenged the authority of the IRS to penalize her for religiously based non-payment of war-related federal income raxes. For the last 18 years Packard has filed her income tax return, notifying the IRS by an attached letter that her core religious beliefs prevent her from paying a tax if any part of the money collected from her is used to fund war or preparation for war. Every year she has placed the full amount of her taxes, as her letter to the IRS states, in trust for the government in an escrow account maintained by Purchase (N.Y.) Quarterly Meeting. In Packard requested that the federal government waive the discretionary penalties imposed by the IRS for late payment and failure to pay estimated taxes. Packard appealed the lower court’s dismissal of this request to the Supreme Court.

An obituary notice for Richard R. Catlett in the same issue noted that “Richard was a founding member of Columbia Meeting and an active war rax resister, for which he was imprisoned briefly about 25 years ago. In his war tax resistance, he was supported by both Illinois Yearly Meeting and Columbia Meeting, which held an open meeting for worship at the prison where he was held.”

The “Peace Tax Fund” debate

The last issue of had included an op-ed by Spencer Coxe in which he cast a skeptical eye on the Peace Tax Fund idea (see ♇ ). Boiled down, his complaints were these:

  1. The Peace Tax Fund bill would ostensibly allow conscientious objectors to earmark their taxes for non-military government spending, but this will not in fact make any practical difference whatsoever in how Congress spends tax money.
  2. Conscientious objectors could have more practical effect on actual military spending through such mundane political activities as lobbying, demonstrating, attempting to influence elections, and the like; and attempts to get a Peace Tax Fund bill passed distract from this.
  3. The idea behind the Peace Tax Fund concept — that individual taxpayers can override the spending priorities of their elected representatives with their own conscientious imperatives — is corrosive of democracy, which requires people to compromise and accept the decisions of their representatives rather than engaging in a free-for-all.
  4. If it were enacted, the Peace Tax Fund would make conscientious objectors to military taxation legal, and therefore mundane and unworthy of attention. In contrast to the war tax resister of today, whose sacrifices evoke admiration and controversy and government inconvenience, the Peace Tax Fund payer would just be another citizen checking a box on a form — which would “[channel] a potentially effective resistance movement into a harmless backwater.”

I have less faith in the democratic process and in democracy in general than does Coxe, but his criticisms are sound, and, from my perspective, way overdue. A sentimental, blinkered, panglossian take on the Peace Tax Fund bill had become part of the Quaker canon, and, disturbingly, had crowded out other discussion of the dilemma of paying for war with your taxes.

But now that the criticisms had finally been aired, how would the scheme’s supporters respond? Voiciferously, as future letters columns showed:

Edward F. Snyder partially conceded the point. “The aim [of the Bill] is not to reduce the military budget… The main purpose of the bill is to honor and respect the conscientious objections of those citizens who are opposed to war in any form, including the financing through their tax dollars…” He compared it to draftees who do “alternative service” rather than serving in the military. “If I thought the primary purpose of the Peace Tax Fund were to reduce the military budget as Spencer Coxe does, I’d be hard pressed to give the proposal the time of day, and for many of the reasons he cites. There are many more direct and effective ways to challenge military spending and the policies on which it rests.” But he believes that since this isn’t the purpose, the bill is still worthwhile. He also thinks that the fact that war is such a clear violation of a bedrock conscientious value, and because it is such a large part of the budget, it holds a unique place, and carving out an exemption for conscientious objectors here will not necessarily open the floodgates for vast numbers of objectors to every little this and that in the budget.

Joe Volk wrote an extensive op-ed in response (which, alas, is partially obscured in the PDF I have). He said that he had shared Coxe’s letter with the Friends Committee on National Legislation’s Policy Committee (Volk was the FCNL executive secretary) as a way of provoking a discussion as to whether that group ought to change its policy of supporting the Peace Tax Fund bill (they decided to continue supporting it). Volk shares Snyder’s views that the slippery slope is not so slippery in this case, and that one can support the bill without believing that it would reduce military spending (“On the contrary, another argument for the Peace Tax Fund is that it would not alter Congress’s control of the purse strings” and “Of course, federal funds are fungible. Thus, whatever the Peace Tax Fund pays for simply frees other funds for the military.”) Volk asserted that were the Peace Tax Fund passed into law, rather than defanging conscientious objectors, it might free them from their current troubles in tax court to take up more productive struggles. Besides “the absence of the Peace Tax Fund does not seem to be generating the waves of protest and tension that Spencer Coxe fears we would lose were it enacted.” He also felt that rather than being corrosive of democracy, it was supportive of that essential element of democratic legitimacy that requires respect for minority opinions. And besides, Congress is carving out deductions and exemptions and other things all the time — it seems petty to pick out our own concern as the only one that’s corrosive of this manifestly imperfect democracy. Volk concluded:

My wife, Beth, and I have refused to pay our war taxes voluntarily . We want to pay our entire tax bill, but we won’t pay for weapons and the salaries of the people who use them. Having seen so much war and its effects, we could not voluntarily pay that portion of our tax that goes for war. So, we pay only that portion of our tax bill that does not pay for war. Every few years the IRS levies our bank account, wages, or savings. They take the principle, interest, and penalties on what we have refused to pay. We end up paying more to the government than had we paid the war tax. Once they took and auctioned our car. We no longer park it at our residence. We have never been able to own real estate; it would be confiscated. In the U.S. owning real estate has been a principal way for poor and middle-class people to accumulate wealth. Many of our friends could borrow on their land and property to put their children through school. We have not had that option. We are not complaining. We are happy following our conscience on this matter. We consider that these consequences of our war tax refusal are aspects of the voluntary self-suffering that nonviolent action uses to reveal truth to ourselves and to others. But we think the government should recognize our conscientious objection to paying war taxes so that we voluntarily can pay our entire tax bill. Today, we feel that we are being punished for our religious beliefs, a violation of the U.S. Constitution and of our human rights. Recognition of our claim to conscientious objection will not cut the military budget, will not end war, will not bring the Kingdom of Heaven. It will allow us to practice our faith without being punished for it. That’s a fairly radical idea still. It’s a dangerous thing too, but it can work without leading to anarchy.

Richard N. Reichley thought that Coxe was missing the point — that the Peace Tax Fund was not meant to put a dent in the military complex, but to permit certain taxpayers to follow their consciences. It might, he suggested, help spread the idea of conscientious objection to military spending: “Once the Peace Tax Fund Bill is passed, every taxpayer will know that it is law. IRS instructions will include the option to file as a conscientious objector. Perhaps we will be pleasantly surprised to learn how many Americans do not want to pay for war.”

Silas Weeks shared his frustrating experience with war tax resistance: “Eventually, the IRS invades our bank account and recovers [the] amount, plus interest and penalties. We end up paying more tax than we would otherwise have to, plus our income is reduced by whatever we have put in the local [alternative] fund.” He says that while “[i]t is extremely unlikely that the U.S. Congress will ever establish a legal peace tax alternative” it is “an improper judgment of others” to insist, as he says Coxe did, “that effort on behalf of a Peace Tax Fund wastes time and is a balm to individual conscience.”

Bruce Hawkins thought the Peace Tax Fund was not meant as an ultimate goal but as “an organizational and educational tool” for outreach and lobbying, and one that helps keep pacifist ideas on the agendas of legislators. “Don’t think for a moment that any of us will heave a sigh of relief and cease all political activity if the Peace Tax Fund passes! We would continue in the same political activity that we are in now, including support of sensible candidates for office. And we would encourage everyone we know to consider using the fund. One of our next goals would be to get enough people to use it so that it would make a difference. It will only be ‘low-key’ if we let it be low-key.”

Ben Tousley thought that while paying into a Peace Tax Fund might indeed have no practical effect on the military budget, the same could be said for many respected acts of “witnessing” — these things aren’t meant to be immediately, directly effective, but to have an eventual “transforming effect on both individuals and the larger society.”

Rosa Covington Packard echoed the idea that the Religious Freedom Peace Tax Fund bill was never meant “to influence the military budget” but instead “to acknowledge the inalienable right of conscientious objection to paying taxes for war and preparations for war and to accommodate it as a matter of religious freedom.” She also asserted that those who would take advantage of the Peace Tax Fund were not thereby engaging in a risk-free and invisible act:

When the bill passes, the option will be described in the tax forms everyone receives. Reports of numbers of conscientious objectors and amounts of taxes redirected to nonmilitary purposes will be published in the Congressional Record. The conscientious objector will affirm a statement of belief and ille it with his or her tax form. Even if conscientious objectors to paying for war are given legal status and accommodated, they will continue to suffer many forms of discrimination from the public and the military. Making slavery illegal did not end racial discrimination. Recognizing and accommodating conscientious objection to paying for war will not end religious discrimination.

Conscientious objectors were among the first to go to the gas chambers under Hitler. When we study the Holocaust, we mourn the atrocities against Jews, homosexuals, Gypsies — and “others” — our memories of the victims of war rarely even name conscientious objectors. Risk free indeed! We who choose a visible legal status may be more vulnerable to hostility.

Finally: “Without visible legal status, without acknowledgment that it is indeed legal to act upon our beliefs, our ‘democracy’ will continue to confuse and seduce each generation into thinking that war is honorable or necessary and that there are no other options.”

Mary Moulton addressed only the idea that the Peace Tax Fund would “ease the conscience of pacifists and [thereby] deflect them from hard work.” She said: “This prediction certainly would not apply to any of the peace activists I have known over the years.”

Samuel R. Tyson wrote in with his own set of objections:

  1. Conscientious objection laws discriminate in favor of members of historical “peace churches” which has the effect of adding a religious bias to the law.
  2. Such laws also (because they require objectors to convincingly testify to their conscientious beliefs) discriminate against people with less verbal or reasoning capabilities (a class bias).
  3. Such laws also, for the same reason, favor people with a paper trail in the “historically dominant white paper-based culture” which leads to a racial bias.

He concluded: “A Peace Tax Fund will make it easier for the few, without a full explanation in tax forms. Do we really want another federal bureaucracy to sit in judgment on conscience?”

Coxe wrote back, and in a letter that appeared in the issue. Excerpts:

The letters convince me that I overlooked two considerations, first that passage of the bill would signal a reaffirmation of our country’s respect for religious dissent (though in symbolic fashion), and second, that legislation would relieve the personal distress of pacifists.

I am surprised that no correspondent pointed out that logically my position is an attack on the legal recognition of conscientious refusal of military service.

As a matter of fact, I have come to the conviction (in my old age) that the pacifist movement might be strengthened if the government offered no alternative to military service except prison. Then the issue raised by the resister would be the government’s claimed power to conscript. In my view, conscription is the basic evil.

The government’s recognition of religious objection to military service blunts resistance to conscription.

Those who during the Viemam War said “Hell no we won’t go” were on the right track and did more co bring the war to an end than did the COs.

Debate aside, the issue noted that the Radnor, Pennsylvania, Meeting had approved a minute endorsing the Religious Freedom Peace Tax Fund Bill, and considered this a way by which the Meeting “expresses its commitment to our historic Peace Testimony.”


At the upcoming national gathering of NWTRCC at Earlham College in Richmond, Indiana, I’m going to be presenting a summary of the history of war tax resistance in the Society of Friends (Quakers).

Today I’m going to try to coalesce some of the notes I’ve assembled about how the Quaker practice of war tax resistance began to reemerge after the Great Forgetting period.


The Thaw ()

In the Great Forgetting period, Quakers endeavored to overlook that war tax resistance had been an important part of putting the Quaker peace testimony into practice.

But during World War Ⅱ and the opening decade of the Cold War, a largely Christian pacifist war tax resistance movement began to coalesce, which included Quakers, but the most prominent members of which belonged to other denominations. This movement set the stage for the coming renaissance of war tax resistance in the Society of Friends.

A few of the earliest tax resisters of this period were Quakers. I’ve already mentioned Mary Stone McDowell, who carried on her resistance from the World War Ⅰ period (the only such example I’m aware of). There was also Arthur Evans, who was resisting perhaps as early as 1943, making him one of the earliest adopters of war tax resistance in this Thaw period.

But institutionally, the Society of Friends still had little interest in the subject. In the American Friends Service Committee, a major voice of the practical side of the Quaker peace testimony, put out an influential booklet: Speak Truth to Power: A Quaker Search for an Alternative to Violence. It mentions war tax resistance only once, and in an 18th century historical overview context, not as an example of a contemporary method of speaking truth to power in search of alternatives to violence. This is in spite of the fact that the committee that produced the booklet included among its members the war tax resisters A.J. Muste and Milton Mayer.

Instead, the leadership in advocating for war tax resistance and in organizing the fledgling modern war tax resistance movement largely came from outside the Society of Friends. Some of the more prominent war tax resistance promoters in this important period were Dorothy Day (Catholic) & Ammon Hennacy (often Catholic), A.J. Muste (sometimes-Quaker, but bounced around a lot), Maurice McCrackin (Presbyterian), Ernest Bromley (Methodist, later a Quaker), Ralph DiGia (not religious as far as I could tell), and Milton Mayer (Jewish, later a Quaker).

The work of this emerging group of resisters helped to encourage the remaining Quaker war tax resisters and to remind Quakers that war tax resistance wasn’t only something of the legendary past but was an available testimony to them in the present. The thaw in the Society of Friends had begun.

One of the first examples of this thaw was a particularly dramatic one. When four Quaker conscientious objectors in the United States were put on trial for evading the Korean War draft, the judge told them: “If you are not willing to defend this country, you should leave.” They took that advice seriously, and began to look for an alternative. They chose Costa Rica, a country that had abolished its standing army in . “We wanted to be free of paying taxes in a war economy,” recalls Marvin Rockwell, one of the emigrants. Seven Quaker families left the U.S. to found the community of Monteverde, Costa Rica, in . Rockwell later told a Friends Journal reporter: “I do not feel bad at all paying taxes in Costa Rica. The largest item in the tax budget is for education.”