Some historical and global examples of tax resistance → Australia → digger license tax resistance in 1854

Google got off to a great start digitizing old newspapers, and then ran out of enthusiasm for the project, alas. The Trove project is doing good work with old Australian newspapers, though, and they allow their users to correct the mistakes made by optical character recognition software when scanning the old microfilm images, so over time the database will become more searchable.

Today I’ll reproduce some of the articles from this database, concerning various tax resistance campaigns and feints in Australia. First, this article from the Australasian Chronicle:

Taxation Without Representation.

Whatever improvements may be made in our body politic during the present session of council, one determination seems to pervade the minds of those at the helm of affairs — a determination to tax the colonists both in town and country. In addition to the bill for instituting corporations, with the provisions of which our readers are already acquainted, the Governor has brought forward another bill, for the purpose of appointing rural corporations, under the name of Police Commissioners, with power to levy rates for the support of police and the improvement of roads, &c.

Now, as we have before said in reference to the Corporations Bill, we think this altogether premature, as it is certainly contrary to the principles of the British constitution. In the worst times of English history we find that the representatives of the people were extremely jealous of anything in the shape of taxation which was levied without their consent; and since that period of history, during which the British government has been conducted upon something like fixed principles, the representatives of the people have exercised the sole right of disposing of all money bills. We have moreover the best legal authority, as quoted by his Honor Chief Justice Dowling, last session, that an English man, go where he will, carries with him the constitution of his country, with all the privileges which it secures for him. If this be true, then, we ask, by what right does Sir George Gipps require the people of this colony to submit to direct taxation, destitute as they are of any thing like representative government?

It appears that his Excellency, or his advisers, have forgotten the cause of the American revolt, which ended in the overthrow of British sway after years of angry feelings and civil war; and, although it may be said that in the present case the tax is small, and would be for our good — we stop not to discuss this matter — it is for the principle we contend. The tax resisted by [John] Hampden was only of small amount. Had it been a farthing instead of a pound he would have resisted it; for he contended, as we do, not for great or small details, but for right — the right of free-born subjects to be taxed by their representatives, and by them alone. “Without representation, no taxation.” Once depart from this maxim, and, no matter how small the present demand, we allow the Governor to insert his wedge in the block; how far it may ultimately penetrate will depend upon the force which he brings to bear upon it. In other words, consent to taxation without representation, and you open a door through which arbitrary will can stalk in, whatever shape or guise it may please to assume. Sir George has no doubt read the fable of the horse, the stag, and the man. The horse was at enmity with the stag, and entreated the man to assist him to catch and conquer him. He did so; the horse thanked the man for his assistance, and requested to be released. “Oh! no, my friend,” said the man, “you have boon so useful on this occasion, I must retain you for my service.” It is in this way his Excellency calls upon the Legislative Council to pass his unconstitutional bills, in order, he says, to recommend the colony to the Home Government, and “prove that we are worthy of a representative assembly.” Let the Council pass these bills, say we, and the Home Government will “retain it for further service.” Depend upon it, the British Ministry will not readily part with so obsequious a a body, to give place to one which would not, assuredly, prove so easy of management. We have another plan which we would recommend to Members of Council, by which they may prove to the Home Government that the colony is “worthy of being entrusted with a legislative assembly.” We would say to the independent Members — Prove that you know the rights of free British subjects; throw out the Ordnance Bill, and the Municipal Bill, and the Police Commissioners Bill, as involving subjects which can only be settled by the representatives of the people; and you will thereby prove effectually that you are worthy of freedom, and know its value. On the other hand, should these bills pass in their present state, we would advise the colonists to refuse the payment (unless under the extreme penalty of the law) of a single farthing levied under the two last mentioned Acts. We maintain that this may be safely done, upon the acknowledged principle of “no taxation without representation;” and we are convinced that this constitutional system of passive resistance would prove beyond measure more convincing to the Home Government that we are worthy of possessing our rights, than the plan proposed by his Excellency, of submitting tamely to be taxed in such manner as he or they may choose to dictate. But more of this anon.

This next comes from the Colonial Times (excerpts):

A monster meeting had been held at Castlemaine, Capt. Trewartha in the chair, advocating passive resistance to the license tax. The following resolutions were unanimously adopted:—

That as the Legislature have taken no satisfactory steps to redress the grievances of the residents on the gold fields, this meeting protests against the injury done them, and resolves to take out no more licenses for gold digging, and to quietly abide the consequences; and as it is necessary that the diggers should know their friends, every miner agrees to wear as a pledge of good faith, and in support of the cause, a piece of red ribbon on his hat, not to be removed until the license tax is abolished.

That as all men are born free and equal, this meeting claims their right to a voice in the framing and passing of laws which they are called upon to obey; and look upon nomineeism as a compromise of their just rights, and will not accept as a gift that which is their inherent right, and will have nothing short of their full and fair share in the representation of the country.

That as the public lands belong by right to the people, and were given by the Creator for the use of man, and cannot, with justice, be alienated from him, this meeting declares that the government cannot any longer, with propriety, withhold them from the people; that the present pernicious land system should, with delay, be abrogated, and the standing orders in Council revoked.

That this meeting resolves to unite with the people on the various gold-fields, and of the towns of Melbourne and Geelong, in every just effort to secure their rights.

That this meeting indignantly protests against the violent and illegal resort to arms on the part of the Government against the people of Ballarat, and the hostile attitude assumed by them towards the naturally peaceably disposed and industrious inhabitants of the gold fields, by placing them illegally under martial law, and deliberately records its unalterably fixed determination, in the event of the Government refusing to immediately withdraw the military from all the diggings, to use every just means within its power to obtain their sacred and inalienable rights.

That in the opinion of this meeting the late disturbances at Ballarat have been entirely occasioned by the exasperating and imprudent conduct of the authorities; that the men who are at present in custody should immediately be liberated, and that the Government should alone be held responsible for the consequence.

That for the purpose of carrying out the foregoing resolutions, and as soon as the necessary steps shall have been taken for organising and uniting all the gold-fields with the cities and towns, a great national conference be held in Melbourne, to secure the full and free rights of our adopted country — Australia.

That a committee be elected for the purpose of corresponding with the other gold fields, and of carrying out the objects of the Gold-Fields Reform League.

That this meeting from their very souls sympathise with the true men of the people who are unjustly imprisoned for taking part in the late out-break and also desire to publicly express their esteem for the memory of the brave men who have fallen in battle, and that to shew their respect every digger and their friends do wear tomorrow () a band of black crape on his hat, and in their public and prívate devotions remember the widows and orphans of the dead warriors.

The resolutions were all received with a great deal of cheering, except the last, on the reading of which, every hat was lifted from the head with an expression of deep reverence.

It was explained that the rule of action to be adopted was this:— If the police went round to search for licenses, no resistance would be offered, as they were simply executive officers, but on an arrest taking place it should be reported to the committee by the nearest observer; they would immediately call a monster meeting, and the whole of the people would deliver themselves into custody. The men of Bendigo it was said meant to abide by the consequences of that resolution. If the people of Forest Creek thought it was right, they would adopt it, so that there should be united action on all the gold fields of the colony.

Next, from the Adelaide Register:

Unpaid Income Tax.

Mayor’s Passive Resistance.

.

On , before Mr. E.C. Playford, S.M., Robert Toupein (Mayor of Darwin) was charged on an unsatisfied judgment summons with the nonpayment of his income tax. Defendant admitted owing the money, but stated that he declined on principle to pay taxation until people resident in the Northern Territory were granted political representation. An order was made for payment forthwith, but no payment has yet been made.

Next, from the Adelaide Register (excerpt):

Tax Resisters Prosecuted.

Recent threats from residents of the Northern Territory that they will refuse to pay taxes until they have been given the right to send a representative to the Federal Parliament, have had little effect on the authorities, and in the Court at Darwin to-morrow a batch of property owners will be called to pay or give reasons why they should be excused. Not all residents have taken up this defiant attitude, and the Secretary to the Department for Home and Territories (Mr. J.G. McLaren) said on Saturday that the large holders of land paid without demur.…

Next, from the Melbourne Argus:

Income Tax Resisters.

Court Orders Imprisonment.

, . — Several leading unionists were before the Court on charges of not having paid their income tax, and were ordered to be imprisoned for 28 days, without hard labour. The order for committal has not yet been put in execution, and the defendants are still at large.

Next, from the Broken Hill Barrier Miner:

Passive Resistance at Darwin

More Residents Gaoled for Refusing to Pay Tax

Sydney Labor Council Acts

Sydney, .

The New South Wales Trades and Labor Council carried a motion of protest against the imprisonment of a number of residents at Port Darwin for refusing to pay Federal income tax.

This action was taken in response to the following wire from union officials at Darwin:— “Eleven more residents appeared before the court to-day for refusing to pay tax until they receive representation. Mr. Nelson (secretary of the A.W.U.), Mr. Brennan (secretary of the A.M.I.E.U.), and four others, received 28 days’ gaol. The other cases were adjourned. We call upon the council to hold public protest meetings; also to raise subscriptions to carry on the fight. Nine men are now in prison, seven of whom have young families. More prosecutions are to follow. Of the imprisoned men four are leading speakers, while the rest are committeemen.”

Next, from the Brisbane Courier:

Resistance to Income Tax.

, .

The western miners will probably soon sound a call to arms, as the whole of the lodges in the west are being asked to express an opinion as follows: “That we, members of the western district of the Coal and Shale Employees’ Federation, ask the general secretary to get into touch with the executive officers of all industrial organisations in Australia, with a view of obtaining co-operation in refusing to pay State or Federal income tax on wages of £300 or under per annum; also, in the event of a motion being carried, and any member being sent to prison for refusing to pay, that all unionists be called on immediately to stop work, and refuse to recommence until such member is released, or the garnished money is refunded.”

Next, from the Sydney Morning Herald:

Resisting Income Tax.

Higher Exemption Wanted.

Miners’ Decision.

, .

So far all the western miners’ lodges which have dealt with the proposal to exercise passive resistance to the income tax, unless the exemption is raised to £300, have unanimously endorsed the scheme.

Only two lodges have yet to deal with the matter, after which the proposal will be sent to the general secretary of the federation for endorsement by the central council.

The secretaries of all the industrial organisations in Australia will be written to and requested to resist payment of both Federal and State taxes unless the exemption is raised.

Next, from the Perth West Australian:

Territory Taxation.

The Resistance Campaign.

Darwin. .

In the Darwin Local Court. to-day, before a Special Magistrate (Mr. Playford) five people were charged with refusing to pay their income tax. Four of the cases were adjourned at the request of the Taxation Commissioner’s solicitor, who was up country. The Magistrate granted an adjournment without hearing the defendants. In the remaining case the defendant received the maximum penalty of forty days’ imprisonment. The total number of residents imprisoned for refusal to pay income tax is now twenty of whom seven are in prison. The ex-Mayor (Mr. Toupin) and Mr. Bakling, who was appointed by the Government to the Northern Territory Food Prices Board, were released this morning.

Finally, from the Darwin Northern Standard:

Unfortunate Humorist.

Joe Cook is a most unfortunate humorist. Speaking of the Lithgow miners’ passive resistance to income tax unless the exemption is raised to at least £300, Joseph said he “would himself be a passive resister if he thought it would be any good.” What an inspiration to public-spiritedness! How well calculated to make a Lithgow miner feel ashamed of himself to be told that the Treasurer of the Commonwealth would gladly evade the income-tax if he could!


Tax resistance campaigns can increase their visibility by adopting particular uniforms, badges, ribbons, or other emblems to identify resisters and those working in concert with the campaign. Today I will summarize some examples of this.

Gandhi’s satyagraha in India

An important part of the Indian independence struggle led by Mahatma Gandhi was the wearing of khādī (homespun cloth). This had three purposes:

  1. To encourage the development of Indian self-reliance and industry as the economic foundation of Indian independence.
  2. To hurt the British government by boycotting and thereby reducing the profits from exports of British fabric to India.
  3. To serve as an emblem to identify and express the commitment of Indian patriots.

Gandhi wrote:

[T]he most effective and visible cooperation which all [Indian National] Congressmen and the mute millions can show is by not interfering with the course civil disobedience may take and by themselves spinning and using khādī to the exclusion of all other cloth. If it is allowed that there is a meaning in people wearing primroses on Primrose Day, surely there is much more in a people using a particular kind of cloth and giving a particular type of labour to the cause they hold dear. From their compliance with the khādī test I shall infer that they have shed untouchability, and that they have nothing but brotherly feeling towards all without distinction of race, colour, or creed. Those who will do this are as much Satyagrahis as those who will be singled out for civil disobedience.

Gandhi himself put in many hours at the spinning wheel, and demanded this of his followers as well.

“Gandhi caps” made from khādī became almost a uniform of the resistance. One news dispatch from around the time of the Dharasana salt raid noted:

The correspondent said the growth of the Gandhi movement was shown by the increased number of persons wearing the Gandhi caps. In the cities, he said, a majority of the people wear them; they also are beginning to be worn in villages in Punjab while even in aristocratic Simla one person in six of the population in the bazaars have donned caps, which is the symbol of the nationalist campaign.

Homespun cloth in the American revolution

But Gandhi’s campaign wasn’t the first blow against the British Empire that was struck in part by homespun cloth and conspicuous consumption of locally-manufactured goods. This was also an important part of the American Revolution.

Here is an example reported in a edition of the Massachusetts Gazette:

On Wednesday evening the honorable speaker and gentlemen of the House of Burgesses gave a ball at the capitol… and it is with the greatest pleasure we inform our readers… [of] the patriotic spirit… [that] was most agreeably manifested in the dress of the ladies on that occasion, who, to the number of near one hundred, appeared in homespun gowns; a lively and striking instance of their acquiescence and concurrence in whatever may be the true and essential interest of their country.

“Spinning bees” at which patriotic Americans worked together to card, spin, weave, and sew, so as to avoid having to import clothing from England, were ways that everybody could demonstrate their revolutionary spirit and participate in the resistance. Resisters also made a point of eschewing imported tea in favor of locally-produced substitutes (such as dried raspberry leaves).

One patriotic poem of the time advised “young ladies”:

Wear none but your own country linen;
Of economy boast, let your pride be the most
To show clothes of your own make and spinning.
What if homespun they say is not quite so gay
As brocades, yet be not in a passion,
For when once it is known this is much worn in town,
One and all will cry out— ’Tis the fashion!
And, as one, all agree, that you’ll not married be
To such as will wear London factory,
But at first sight refuse, tell ’em such you will choose
As encourage our own manufactory.
No more ribbons wear, nor in rich silks appear;
Love your country much better than fine things;
Begin without passion, ’twill soon be the fashion
To grace your smooth locks with a twine string.

Massachusetts patriots vowed in :

…that we will not, at funerals, use any gloves except those made here, or purchase any article of mourning on such occasion, but what shall be absolutely necessary; and we consent to abandon the use, so far as may be, not only of all the articles mentioned in the Boston resolves, but of all foreign teas, which are clearly superfluous, our own fields abounding in herbs more healthful, and which we doubt not, may, by use, be found agreeable…

Rebecca Riots

The Rebecca Riots in Wales in were notorious for the distinctive garb donned by the resistance groups who would gather to tear down tollgates.

The leader of the party was usually a man dressed up in women’s clothing and a large bonnet, sometimes wearing a long horse-hair wig or carrying a parasol, who was given the name “Rebecca.” Rebecca’s followers also were men wearing women’s clothes, or at least white blouses over their clothes, and sometimes bonnets or other high-crowned hats, occasionally with fern fronds, feathers, or other decorations on them. They would paint their faces black or yellow, and sometimes drape their horses in white sheets.

In this case, the reasoning behind the costuming was not so much to express public pride than for other purposes. For instance:

  • To disguise the participants so that the government would be less able to take reprisals against them.
  • To resonate with ancient folk forms of grassroots vigilantism and protest that had a similar character (cross-dressing, face painting, a carnival atmosphere).
  • To intimidate toll gate keepers with their strangeness and reputation.
  • To create a figurehead for the movement that could be adopted and then set aside by multiple people, so as to make the movement’s leadership harder to target for reprisals.
  • To make the resistance more festive and carnivalesque and thereby encourage participation.
  • To make it easier to identify fellow-resisters in the confusion of late-night raids on dark country roads.

Badges awarded by the Women’s Tax Resistance League

Women’s suffrage activists in the United Kingdom awarded badges to resisters who had been imprisoned for their resistance. Here is a description of one such badge given to Kate Harvey:

The badge is cast in the form of a shield on which is depicted the entrance to Holloway Prison. On the reverse is a card inscribed in a faint hand: “Given to Mrs K Harvey By Women’s Suffrage After She Had Been In Prison For Tax Resistance.”

These badges were the equivalent of medals for meritorious service. An American woman who visited her counterparts across the waters observed:

It was a queer sensation in those days to look upon sweet and ladylike young women… and to know that they had actually been prisoners. It was not long before they were looked upon as something sacred, as those who had made special sacrifices for the cause, and they wore badges to show that they had been prisoners and in every place were given the post of honor until their numbers mounted up to the hundreds.

Relics of the Glastonbury cows

Abby & Julia Smith refused to pay taxes to a local government that denied women the vote and that took advantage of this by excessively taxing women’s property in order to ease the tax burden on male voters and to redistribute the money to male patronage recipients. In response, the government periodically seized and auctioned off the Smith sisters’ cows (“Votey” and “Taxey”).

Emblems made from hairs of the cows’ tails, woven into the shape of flowers, and tied with ribbons emblazoned with the slogan “Taxation Without Representation,” became popular adornments for supporters of the Smiths’ tax resistance.

“I refuse to fund this war” stickers

In , an American anti-war group held a “Stop Funding the War in Iraq” rally near the offices of a Congressional leader.

A war tax resistance group was there to hand out stickers for people to wear that read “I refuse to fund this war!” I was there and noted:

I figured a few people would take them and wear them without thinking much about it, a few people would refuse to take them without thinking much about it, and the remainder would have to think about whether they should start refusing if they hadn’t already.

As it turned out, just about everyone we offered the stickers to was eager to wear one, though it’s hard to tell which of these will put their money where their mouths are. Hopefully a few, anyway, had that light bulb go on, and then looked around and wondered “have all these other people wearing these stickers started resisting their taxes?”

French cockades and militia uniforms in the Fries Rebellion

The Fries Rebellion in the United States took place about a decade after the enacting of the United States Constitution, and shortly after the successful French Revolution.

The United States government was under the presidency of John Adams, who represented the more authoritarian, aristocratic, pro-English faction; the faction out of power was more populist, democratic, and pro-French.

Tax resisters who participated in the Fries Rebellion sometimes signaled their loyalty (and frightened the Adams government) by wearing French tricolor cockades in their hats to demonstrate their affinity with the democratic revolutionaries across the pond, and/or by wearing their old American revolutionary militia uniforms to show their belief that their current rebellion was more in harmony with the spirit of the American Revolution than were the policies of the federal government.

Masks at the Carnival of Viareggio

The Carnival of Viareggio is today a parade and bacchanal, but it began with a tax protest in which “a number of local citizens, as a sign of protest… decided to put on masks in order to show their refusal of high taxes they were forced to pay.”

Australian miners wear a red ribbon

Australian miners, who in were resisting a license tax, held a “monster meeting” at which they passed a number of resolutions, including these:

[A]s it is necessary that the diggers should know their friends, every miner agrees to wear as a pledge of good faith, and in support of the cause, a piece of red ribbon on his hat, not to be removed until the license tax is abolished.

That this meeting… desire to publicly express their esteem for the memory of the brave men who have fallen in battle [during “the late out-break”], and that to shew their respect every digger and their friends do wear tomorrow (Sunday) a band of black crape on his hat…

Taking pride in resistance

Many of these are examples of resisters showing pride in their resistance. This can be a way of short-circuiting a traditional government gambit used against tax evaders: to publish their names as a way of calling them out as bankrupts or deadbeats. If the government tries to shame tax resisters as irresponsible tax evaders, but the resisters have already willingly made their resistance public, this government tactic loses its force.

When local council governments in the United Kingdom tried to use this tactic against Poll Tax resisters in the Thatcher years, the newspapers who published the lists of “shame” found themselves on the receiving end of letters to the editor from resisters who were outraged that they had not made the list — insisting that their names be included too!

Here are some similar examples of people taking pride in their resistance or in things incident to resistance:

  • When the Women’s Freedom League (a British suffrage group which refused to pay taxes on the salaries of its employees), was threatened with a legal writ by the government, it decided to auction the writ as a fundraiser.
  • Greek tax resisters in Penteli (near Athens), who have been refusing to pay the new taxes attached to their utility bills during the recent “won’t pay” movement, hung their urgent “past due” notices from a Christmas tree in the town square as ornaments.
  • When somebody asked Quaker Nathaniel Morgan whether he and his father had “got anything” in the course of their war tax resistance (by which he meant, did his Quaker meeting reimburse them for their losses when their goods were distrained and sold), Morgan replied: “Yes, peace of mind, which was worth all.”

There are many ways to support tax resisters when they are targeted by the police or courts, including:

  1. supporting the families of imprisoned resisters (see The Picket Line for )
  2. accompanying resisters to and from prison and visiting them while inside (see The Picket Line for )
  3. holding rallies outside the courthouse or prison (see The Picket Line for )
  4. attending their trials (see The Picket Line for )
  5. assisting their legal defense (see The Picket Line for )
  6. disrupting the trials or breaking resisters out of prison (see The Picket Line for )
  7. paying their legal fees or their fines for them (see The Picket Line for )

Today I’ll finish off this series by mentioning some other examples of ways sympathizers, supporters, and organized campaigns have responded to the arrest, trial, or imprisonment of tax resisters.

Mass action in response to arrests

  • When elderly pensioner Sylvia Hardy was imprisoned for refusing to continue to pay her ever-rising council tax, supporters started a daily vigil outside Exeter Cathedral to bring attention to her plight. “Judging from the passers-by,” one said, “most people are fully aware of what’s happened to her and we’ve had a lot of sympathy and interest.”
  • When Australian miners refused to pay a license tax in , they resolved that if any one of them were arrested: “it should be reported to the [tax resistance] committee by the nearest observer; they would immediately call a monster meeting, and the whole of the people would deliver themselves into custody.”
  • In , Australian miners were at it again, this time resisting the income tax. They voted on a resolution that said, in part, that upon “any member being sent to prison for refusing to pay, that all unionists be called on immediately to stop work, and refuse to recommence until such member is released, or the garnished money is refunded.”
  • In Beidenfleth, Germany, between the World Wars, farmers were unable to keep up with their tax payments, and decided to strike rather than see themselves further impoverished. When fifty-seven were indicted for interfering with a tax seizure, hundreds of others who either had been involved with that action (or who wished they could have been), demanded to be tried alongside them:

    [A] fever seemed to grip the countryside. From far and wide the peasants poured into Itzehoe, where the case was to be tried, with wild cries of self-accusation. The public prosecutor could not walk down the streets without being at once mobbed by powerful, earnest men begging him to lift the heavy weight of guilt from their shoulders and to restore their inner peace of mind by issuing a writ against them.

Honor prisoners

  • While people were desperately trying to get themselves indicted for tax resistance in Beidenfleth, those who succeeded were honored:

    The Beidenfleth Heifer Case developed into a regular popular festival. Maidenly hands strung garlands about the necks of those enviable peasants who had achieved the honour of receiving a writ.

  • I’ve mentioned before the badges awarded by the Women’s Tax Resistance League to those who had gone to prison in the course of the campaign, and how those so awarded were given the place of honor at campaign events (see The Picket Line for ). It was also common for the League to throw luncheons or other such events to honor imprisoned resisters upon their release.
  • The annuity tax resisters in Edinburgh, Scotland, honored one imprisoned resister with “a piece of plate for his conduct on this occasion.” Another time, they passed the hat for contributions, which, when the money was given to resister Thomas Russell, he said: “We shall give it to the Annuity Tax League, to enable them to carry out their operations in the abolishment of the tax.”
  • A plaque on the Cass County, Missouri courthouse building honors the five county judges who were imprisoned for contempt for refusing to order the county to collect taxes to pay off fraudulent railroad bonds .

Formal shows of support

  • When John Brown Smith, a lone Christian anarchist tax resister who was imprisoned for tax resistance for about a year , a convention of “Liberalists” in Boston passed a resolution in support of Smith’s stand, saying: “That in suffering eight months’ imprisonment in the orthodox Republican hell of Northampton, rather than pay his taxes, John Brown Smith has shown discerning wisdom and invincible courage, which place him high among the world’s benefactors, and disclose a practical way to vanquish sanguinary forces without shedding innocent or vicious blood.”
  • One of the Cass County judges who went to jail for refusing to obey a higher court order to impose taxes on the county to pay for fraudulent railroad bonds, was elected to the state legislature by the citizens of the county while he was in prison.
  • When war tax resister Zerah C. Whipple was in jail for his stand, the Connecticut State Peace Society passed a series of resolutions in support. For example: “Resolved: That it is a great, previous, and sanctifying privilege of us all, to feel that in his bonds we are bound with him, and to pour our heart’s holiest sympathies into his cup of trial.”
  • The Women’s Tax Resistance League and allied organizations would pass resolutions in support of imprisoned resisters, send telegrams of congratulation to resisters who were being jailed for the cause, and hold meetings to especially commemorate and support their stand.

Petition the government for leniency

  • When a number of young Quaker men were imprisoned for failure to pay a militia exemption tax in , David Cooper followed them to jail, and met with the officers who were holding them captive. He wrote:

    I had much conversation with them; they appeared very moderate, but were very earnest for me to pay the fine, and not suffer our sons to be committed to prison. I told them they were aware that our religious principles forbade it; the young men were in their possession, and I had no desire to persuade them to deviate from what they believed their duty as officers required; but only wished them to use their power in a manner that would afford peace hereafter. It was a matter of conscience; they ought therefore to be very tender, and not use rigor. If they were committed I saw no end. They could never pay the fines without wounding their own minds, nor could their friends do it for them. They appeared friendly, and the young men being under the Sheriff’s care, he directed them to go home, and meet him at Woodbury at an appointed day. He afterwards sent them word they need give themselves no further trouble till he called for them. So the matter rested.

  • The Women’s Tax Resistance League would write letters of inquiry to government officials whenever one of them was imprisoned. For instance, when Kate Harvey was jailed, Charlotte Despard wrote to her representative in Parliament to point out the discrepancy between her cruel sentence and the wrist-slaps given to men for similar offenses. “I cannot believe, sir,” she wrote, “that you will permit this injustice to be done. … Mrs. Harvey is one whose time, service and money are given to the rescue of little destitute children, and to the help of those not so fortunately placed as herself. While such injustices as these are permitted by the authorities, can you wonder that women are in revolt?” League member Marie Lawson started what she called a “snowball” protest — a sort of chain letter that sympathizers were supposed to send to their friends that included a postcard-sized petition they could send to various government figures.
  • When American war tax resister Maurice McCracken was imprisoned, supporters sent a telegram to President Eisenbower, asking him to release the prisoner (they got a vague, noncommittal reply).
  • Somewhat related to this is that when the American Revolution broke out, one item on the agenda of the revolutionaries from North Carolina was the legal rehabilitation of the tax rebels who had been convicted at the end of the Regulator movement of .

A very frequently-used tactic of tax resistance campaigns is to take public oaths or sign public pledges of resistance. This signals to potential resisters that they will not be alone, and is a show of defiance to the authorities. I’ve collected dozens of examples, which I’ll summarize here:

  • When Gandhi launched his first satyagraha-based campaign in South Africa in , a member of the meeting asked everyone present to take a solemn oath of opposition. Gandhi remarked:

    There is no one in this meeting who can be classed as an infant or as wanting in understanding. You are all well advanced in age and have seen the world; many of you are delegates and have discharged responsibilities in a greater or lesser measure. No one present, therefore, can ever hope to excuse himself by saying that he did not know what he was about when he took the oath.

    I know that pledges and vows are, and should be, taken on rare occasions. A man who takes a vow every now and then is sure to stumble. But if I can imagine a crisis in the history of the Indian community of South Africa when it would be in the fitness of things to take pledges, that crisis is surely now. … Resolutions of this nature cannot be passed by a majority vote. Only those who take a pledge can be bound by it. This pledge must not be taken with a view to produce an effect on outsiders. No one should trouble to consider what impression it might have upon the local Government, the Imperial Government, or the Government of India. Every one must only search his own heart, and if the inner voice assures him that he has the requisite strength to carry him through, then only should he pledge himself and then only would his pledge bear fruit.

    His entire speech, which reflects on vows and the responsibility of vow makers, is worth reading in this context.
  • In , “98 per cent of the merchants at Stuttgart and… 60 out of 60 merchants at DeWitt,” Arkansas, signed pledges to refuse to collect a new sales tax from their customers or to pay it to the government.
  • Also in , in Verdun (then a suburb of Montreal), 164 shopkeepers, including the mayor, signed a pledge to refuse to collect or pay a Montreal city sales tax.
  • , merchants in Gadsen, Alabama followed suit: gathering and voting unanimously to refuse to collect or pay a sales tax.
  • In Ghana, in , the Akuashongs met and “swore not to… pay any tax, even if the government should fight with them, and to make war with any party breaking the agreement.”
  • In several French newspapers printed the text of a pledge in which French liberals vowed to resist any taxes that the monarchy instituted without going through constitutional channels. The newspapers were themselves prosecuted for this. However, in court, they pointed out that the King himself, before he took the throne, had signed a tax resistance pledge of his own, along with three other members of the nobility, as a protest against republican infringements on their privileges.
  • In Castine, Maine, in , the pledge took the form of a vote: the town voted 125 to 65 at a specially-convened town meeting, to refuse to collect a school funding tax in defiance of a superior court order to do so.
  • In , some 5,000 businessmen in Belfast vowed to “keep back payment of all taxes which they can control, so long as any attempt to put into operation the provisions of the Home Rule Bill is persevered in.”
  • In the Women’s Tax Resistance League, members signed “pledge cards” that indicated which taxes they would be resisting if the government persisted in denying women the vote.
  • The Reform Act agitation really hit its stride in when a huge rally, 150,000 people strong, vowed as a group to stop paying taxes until the Act’s passage. One account of the meeting read:

    He declared before God, that, if all constitutional modes of obtaining the success of the reform measure failed, he should and would, be the first man to refuse the payment of taxes, except by a levy upon his goods [tremendous cheering, which lasted some minutes]. I now call upon all who hear me, and who are prepared to join me in this step, to hold up your hands [an immense forest of hands was immediately elevated, accompanied by vehement cheering]. I now call upon you who are not prepared to adopt this course, to hold up your hands and signify your dissent [not a single hand appearing, loud shouts and cheers were repeated].

  • In South Africa’s “New Rush” in , a number of miners signed a pledge reading, in part, “I promise on my honour and in presence of the people that I shall not from this day forward — until released from this obligation by the officers of the League — pay any taxes or impositions whatsoever to the Government, id est, for the support and maintenance of the Government of this territory; and that I shall buy from, sell to, or deal with only such men as have also taken this pledge or obligation; and that I shall to the utmost of my power, with purse and person, protect any and every officer and member of the League against coercion or consequences of what nature soever arising out of the action necessitated by this pledge.
  • At least 1,000 taxpayers in Elmira, New York, signed a declaration in saying that “The undersigned taxpayers… believing the county, city, and school tax rates as levied are too high, hereby refuse to pay until the budget has been thoroughly examined by the committee of the Taxpayers’ league. We also refuse to pay penalties until such revision has been made and a lower tax adopted.”
  • 500 taxpayers in Cadillac, Michigan, signed a petition in in which they vowed to refuse to pay taxes for two years unless the local government cut its budget by 20%.
  • In , 36 New Jersey residents signed their name to a petition to the home country in which they declared that they would refuse to pay any further taxes so long as a Roman Catholic was in charge of tax assessment.
  • At a “monster meeting” at Castlemaine in Australia in , a group of miners unanimously adopted a resolution to refuse to take out licenses.
  • Taxpayers in Zeehan, Tasmania, met in an open-air meeting in and passed a resolution stating that they “hereby express our solemn determination to passively resist the payment of the unjust income tax imposed by the late Government.”
  • A Queensland, Australia stealth tax on rural irrigation improvements, was resisted by the farmers there in , who, organized in groups called “Local Producers’ Associations,” passed motions vowing to resist. For example, the Association in Rockhampton “unanimously decided that all members pledge themselves to offer passive resistance to the operation of the Act by refusing to make the required applications or to furnish any returns, or to make any payments as demanded by the Act. Further, it was decided to invite all other LPAs and kindred bodies to adopt a similar attitude.”
  • , about twenty households near Paddock Wood, England, “signed a declaration to withhold [tax] payments” to protest the lack of government action against vagabonds camping in their neighborhood.
  • When the Russian Duma-in-exile issued the Vyborg manifesto in , calling on Russians to refuse to pay taxes to the Czarist autocracy, a number of villages responded by voting whether or not to heed the call and then taking the results of the vote as a pledge they were bound to abide by.
  • In , 149 members of a Catholic War Veterans post vowed to refuse to pay their real estate taxes unless the government dismissed a Communist Party member from his post as an advisor to the Borough President of Manhattan.
  • At a meeting of the Charleston Board of Trade in South Carolina in , the white supremacist group unanimously passed a series of resolutions declaring that they considered debts incurred by the reconstruction government to be illegitimate and that they would resist the payment of taxes meant to pay them off.
  • At a mass meeting of white supremacists in Louisiana in , they passed a resolution vowing that “we will pay no more taxes to State or city.”
  • Some resisters of Thatcher’s poll tax made their resistance dramatically public by burning their “final reminder notices” at demonstrations.
  • This tactic has been prominent in the American war tax resistance movement. For example:
    • In the American pacifist group Peacemakers released a statement, signed by 59 members, in which “the undersigned state hereby that we are not going to pay our federal taxes.”
    • In , some 370 people signed a public oath saying “We will refuse to pay our federal income taxes voluntarily.”
    • In , more than five hundred writers and editors added their names to a war tax resistance pledge that appeared as a newspaper advertisement. The names included James Baldwin, Noam Chomsky, Philip K. Dick, Lawrence Ferlinghetti, Allen Ginsberg, Norman Mailer, Henry Miller, Grace Paley, Susan Sontag, Benjamin Spock, Gloria Steinem, William Styron, Hunter S. Thompson, Thomas Pynchon, Betty Friedan, and Kurt Vonnegut.
    • Also in , a letter was circulated largely among academics, and signed by more than a dozen professors, among others, organized as the “No Tax for War Committee” in which the signatories pledged to “withhold all or part of the taxes due” and urged the recipients to join their public pledge.
    • The ongoing War Tax Boycott has a public sign-on component.