Some historical and global examples of tax resistance → women’s suffrage movements → British women’s suffrage movement → George Bernard Shaw

Here’s some commentary on an unusual tax resistance case in the battle for women’s suffrage in England — a man was imprisoned when his wife refused to pay her income tax.

THE CASE OF MARK WILKS

(Communicated by Alvin Waggoner, Esq.)

The fact, not generally known, that in England, a man may be imprisoned for his wife’s failure to pay her income tax, should be of interest just now in this country where we are in the act of adopting an income tax amendment to our own Constitution. With a proposed exemption of five thousand dollars we need not remind ourselves that few lawyers are likely to go to jail for failure to pay the tax on their annual incomes, but if the English procedure should be adopted here, who can foresee what may come upon any one of us for a wife’s delinquency in this regard. It behooves us then to consider the case of one Mark Wilks.

Dr. Elizabeth Wilks is an English physician. From her practice and property she has an income sufficient to bring her within the tax on incomes. Dr. Wilks is a suffragette. With others of her sex, she believes that taxation without votes is tyranny, and is an enthusiastic member of the Woman’s Tax Resistance League. As concrete evidence of opposition to a man-made government, when her income tax became due, she refused to pay it. The government decided to make an example of — Mr. Wilks! He was called upon, under the statute, for the tax his wife owed. Whether it was a matter of principle or cash with him does not appear, but he also failed to pay the tax. Whereupon he was taken to jail. A wife, less conscientious and fixed in her opinions, might have wavered, but not Dr. Elizabeth Wilks. She stood on the doorstep and watched the detestable government cart her husband off to jail, feeling, no doubt, that her martyrdom was as sweet as it was peculiar. Other women had gone to jail for the cause; she had sent her husband!

The situation was sufficiently novel to attract a great deal of public attention. It was seized upon by the conservative press as a new subject for ridicule of the present government and its policies. The Wilks case soon assumed an importance equaled only by the Home Rule Campaign.

A great meeting of protest was held under the auspices of the Woman’s Tax Resistance League in London early in . Sir John Cockburn presided. George Bernard Shaw was the principal speaker, and a newspaper report quotes him as saying:

I knew of cases in my boyhood where women managed to make homes for their children and themselves, and then the husbands sold the furniture, turned the wife and children out, and got drunk. The Married Woman’s Property Act was then carried, under which the husband retained the responsibility of the property, and the wife had the property to herself. As Mrs. Wilks would not pay the tax on her own income Mr. Wilks went to jail. If my wife did that to me, the very moment I came out of prison I would get another wife. It is indefensible.

Mr. Israel Zangwill, the novelist, added to the gaiety of the occasion by suggesting that “marrying an heiress might be the ruin of a man.” Possible American complications, involving some of our best families, do not seem to have been pointed out, however, by any of the speakers.

In the end, after Mr. Wilks had been in jail several weeks, such an uproar was created that the Government receded from its position, and the prisoner was released.

The London Times, commenting editorially on the affair, declared that the Government had blundered in sending Wilks to prison, pointed out that this was “admitted by his release,” and added:

Mr. Wilks’s case is also worth noting because it illustrates the anomalies of the law of husband and wife, most of them very much to the disadvantage of the former. From one extreme the law has gone to another. The husband is liable for the wrongs committed by his wife, though he has no power to prevent her from committing them. She for many kinds of contracts is his agent, and can bind him practically to almost any amount. He may be compelled to find her in funds wherewith to carry on proceedings in the Divorce Court. Liabilities founded upon the identity of husband and wife are continued when, by reason of the Married Woman’s Property Acts, it no longer exists. Of these anomalies we rarely hear, though, as any one conversant with proceedings in Courts of Law is aware, they lead to cases quite as hard as that of Mr. Wilks. Somehow, then, is kept well in the background the fact that, in a Parliament elected by men, laws placing them in a position of inferiority and disadvantage are passed.

As usual the Times extracted the large fact of sober significance from an affair that was in most of its phases a comedy. Barely half a century ago, so far as property rights were concerned, the English law regarded the husband and wife as one person, and the husband as that one. Today she not only has her own property, but he may be imprisoned for her delinquency in paying her taxes. And yet there are those who say that the legal world does not move.

This is from the edition of The Green Bag: An Entertaining Magazine for Lawyers.


Google is starting to do for newspaper archives what it has been doing for books: putting scanned images on-line and making them text-searchable. Hooray for Google, says I.

Here are a few articles I found while browsing around today:

A couple of pieces regarding a reconstruction-era dispute over the legitimacy of the Louisiana state government (in which tax resistance played a role):

Some pieces from the tax resistance campaign for women’s suffrage:

More on the ostensibly voluntary “liberty bonds” in the United States during World War Ⅰ:

Gandhi’s campaign for Indian independence:

Miscellaneous war tax resistance articles:

Archbishop Raymond Hunthausen’s war tax resistance:

Miscellaneous other articles of note:

  • Finding Out Who ‘Really’ Spends Your Tax Money St. Petersburg Times (a conservative tax revolt group working with war tax resisters & Noam Chomsky)
  • Washington [D.C.] Official Urges Tax Refusal to Push Statehood The New York Times (“Walter E. Fauntroy, the District of Columbia’s Delegate to Congress, has urged residents here not to pay their Federal taxes until Congress makes Washington the 51st state.”
  • Israelis Yield West Bank Taxation and Health to Palestinians The New York Times

    [C]ollection will be a formidable challenge after years in which taxes were identified by Palestinians with foreign occupation.

    Tax resistance is strong in the territories. It spread during a seven-year uprising against Israeli rule, when Palestinians working in the tax department resigned. According to Israeli estimates, only 20 percent of Palestinians taxed in the West Bank met their payments in 1993, when tax revenues totalled some $90 million.

    The Palestinian Authority has already run into difficulties collecting taxes in Gaza and Jericho, and it has published appeals in recent weeks urging tax payment as a national duty. Outside of Jericho, it has no police powers in the West Bank, and the legal system there remains under Israeli control.

    “Taxes are the dowry of independence and the key to democracy,” said Atef Alawneh, director general of the Palestinian finance department, at the ceremony today in Ramallah.

    “Nonpayment of taxes under occupation was a national struggle worthy of praise,” he added. “Now it is 180 degrees different. Now delay in paying means a delay in building the Palestinian state.”

    Zuhdi Nashashibi, the finance minister in the Palestinian Authority, said he was confident Palestinians would now “hurry to pay” their taxes.

    Mr. Alawneh argued that collection by Palestinians would be more effective because it would lack the coercion of military occupation, would extend to places the Israelis were unable to reach because of security concerns, and would create new revenue sources. The tax authorities will not use force, he said, but will rely instead on friendly persuasion and public goodwill.

Remember what this sort of thing used to be like? You’d get yourself down to the library, and then you’d look through each volume of the Reader’s Guide to Periodical Literature or whatever, one at a time, hoping that what you were looking for was among the things the editors of that guide felt was worth indexing. Then with luck, some of what you were looking for was available in bound volumes, microfilm, or microfiche on-site (elsewise you could always try for inter-library loan, but that might take a couple of weeks). In the case of the first, you could find it on the shelves or ask the reference librarian, and then thumb through the pages, but in the case of the latter two, you’d have to haul your film over to a reader (one that wasn’t broken or occupied) and then spend five minutes or so just trying to locate the pages you were interested in. Then, if it turned out to be good, you’d have to scribble things down or drop in some coin for a barely-legible photocopy.

I like the future.


The Vote

Before British women had the vote or much else in the way of legal equality, the law treated the assets and income of married women very awkwardly. In some circumstances, such things were considered community property, in others, the property of the husband, in others, the property of the wife. For example, the law instituted a surtax on the joint income of the husband and wife, but made the husband exclusively responsible for it. But what happens when the husband is a non-resident alien, or, in the case of George Bernard Shaw, when the wife refuses to reveal her income even to her husband?

From the issue of The Vote:

The Super-Tax on the Super-Man

Mr. George Bernard Shaw has been writing to the Times on grievances connected with the regulations for the imposition of the super-tax. His grievance is that he is asked by the authorities to give a return of his wife’s income as well as his own. But as Mrs. G.B.S. refuses to tell him the amount of it, he writes to the authorities to ask them what he is to do. There is no regulation pointing out how one may insist upon one’s wife divulging her income to her husband, and beyond guessing at it from what she spends, the ingenious G.B.S. declares that he can give the authorities no help. He has pointed out to his wife that he may be put in prison for a faulty return, but instead of softening at the thought she would appear to have told him that numbers of women had gone to prison for the cause, and it was high time a man went. But besides this recalcitrant attitude of Mrs. G.B.S., Mr. Shaw points out that his wife’s income may prove to be greater than his own, and he is expected to pay on both!…


The Vote

From the issue of The Vote:

Somerset House and Its Ways.

The morals of Somerset House [the offices of Inland Revenue] are like those of the much abused “heathen Chinee.” The Department has a very simple and convenient maxim by which it regulates its conduct, and that is, Never be aware of anything unless it pays. So long as money could be easily obtained by annexing Mrs. Wilks’ furniture and effects, the Inland Revenue authorities shut their eyes to the fact that she was Mrs. Wilks, living with Mr. Wilks, and therefore might be assumed by any intelligent person to be married. Their excuse is that she never “told” them she was married until recently, and so they assumed she was not! Presumably they thought Mr. Wilks was her father-in-law or her grandfather-in-law, or that she called herself Mrs. Wilks by way of a joke. So soon as they found no more money would be obtainable from her, they conveniently realised that she had a husband, from whom they demand the tax. “But a great many excuses must be made for a Department which has only become officially alive to woman’s existence during the current year,” writes Mrs. [Ethel] Ayres Purdie to us. “Hitherto all official letters began with ‘Sir,’ regardless of the fact that women pay taxes, and pay for the official stationery and clerical work. As I objected to having ‘Sir’ hurled at me every time I opened an official letter, I drew up a form letter, in which I observed that ‘business men’ were in the habit of addressing women clients or customers as ‘Madam,’ and I should be much obliged if they would remember this fact, and refrain from the solecism of addressing me as ‘Sir.’ Every public official from the humble clerk up to Departmental secretaries and arrogant Treasury clerks received one of these letters as regularly as clockwork every time they called me ‘Sir.’ At last they have learnt to address women as ‘Madam,’ and this year even the printed forms begin ‘Sir or Madam,’ for all the world like a respectable business firm.

Are you sure you are not paying too much tax to John Bull? We have recovered or saved large sums for women taxpayers. Why not consult us? It will cost you nothing. Women Taxpayer’s Agency (Mrs. E. Ayres Purdie), Hampden House, Kingsway, W.C. Tel 6049 Central.

Some excerpts from another article in the same issue:

“Mostly Fools.”

That “the Law is a Hass” no one has ever seriously attempted to deny; but what one wants to know is what to say of the people who make it? This is an aspect of the case that has been much neglected; but with a little goodwill and concentration, we hope to make up for lost time and direct attention to the real offenders. It is a poor kind of wit or wisdom that breaks its shaft over the suffering head of the Law, and keeps silence on the subject of the Law-maker. The gentlemen who draw salaries large and small, ranging from £10,000 to £400 a year for performing what one might describe as the most highly skilled work required by the country, and who perform that work in such a way as to create such situations as that leading to the arrest of Mr. Mark Wilks for non-payment of taxes not his own and due on an income over which he has no control and whose amount he can only guess at, are surely playing the biggest “bluff” ever put up, on their long-suffering fellow-men. One’s mind wanders between the alternative possibilities, that those in office are knaves while the others are fools, or that they are all knaves together; or that they are “mostly fools,” both in office and out.

…Acts in conflict with each other, such as the Income Tax and Married Women’s Property Acts, the National Insurance and the Truck Acts, should be brought into harmony on some definite ruling; and some attempt should be made by future legislators so to simplify their language as to make their meaning plain without the superfluity of litigation which their unhappy ambiguity at present inflicts on the nation. While waiting for this legislative millennium, we fill in the time by demonstrating on every possible occasion how poor is the workmanship for which we are called upon to pay such preposterous prices, and how entirely logical and correct a fashion of protesting our displeasure and disability is the Tax Resistance policy, of which Mr. Mark Wilks and Dr. Wilks are the latest exponents. All Suffragists will thank them for their spirited action, which from the nature of the case must have been painful and unpleasant for them both. We shall not readily forget such support as that given by Mr. Wilks; and the demonstration on by the W.F.L., the W.T.R.L., the Men’s League and the Men’s Federation, showed how forcible is such action. The position was entirely appreciated by the large crowds which gathered round the Lions in Trafalgar Square; and in spite of a good deal of laughter and “chaff” which was never ill-natured, a large section of the “long-suffering” British public testified to its dissatisfaction with the present state of the law and its approval of the tactics of the Women Tax Resisters.

C. Nina Boyle

From the same issue:

Trafalgar-Square Demonstration.

.

True “Queen’s weather” favoured the opening of our autumn campaign on , when the Freedom League, in conjunction with the Tax Resistance League, the Men’s League, the Free Church League, and the Men’s Federation for Women’s Suffrage met in the Trafalgar-square to demand the enfranchisement of women and to protest against the imprisonment of Mr. Mark Wilks for the non-payment of his wife’s taxes. Mme. Mirovitch and Mr. Herbert Jacobs were among those who supported the speakers.

The large crowd, which gathered half an hour before the meeting began and remained throughout the two hours of its duration, showed the widespread interest in votes for women. Both before and during the speeches members of the Tax Resistance League paraded the Square, carrying sandwich-boards bearing the words in bold letters, “We demand the immediate release of Mark Wilks.”

There were two platforms on the plinth, one presided over by Miss Anna Munro and the other by Mrs. [Isabel] Tippett. At both of these the following resolution was put and carried by a large majority:— “That this meeting demands from the Government the political enfranchisement of women this Session, and the immediate release of Mr. Mark Wilks.”

Ridiculous Position of the Government.

Mrs. Tippett, in opening the meeting, pointed out the extraordinary and ridiculous position in which the Government has placed itself by the arrest of Mr. Wilks. The crowd was intensely interested while she read a statement of Mr. Wilks with regard to his position. Mr. Futvoye, of the Men’s Federation, in moving the resolution, said how glad he was to be on a common platform with so many suffrage societies. The women’s movement had drawn together people of different parties, religions and sexes. He emphasised the fact that women will be unable to get fair conditions of life and labour until they get the vote. As long as they are unrepresented the Government will take no notice of their demand for a living wage. Mrs. Merivale Mayer, seconding the resolution, said there was much talk about progress in these days, but when women talked of it it seemed to be thought that she required man’s permission to rise. This was not progress. Miss Boyle, in supporting the resolution, showed the ridiculous situation brought about by the incompatibility of the laws with regard to Income-tax and the Married Women’s Property Act. Members of Parliament are the servants of the people, paid, whether they be ministers or ordinary members, out of the pockets of both men and women. Though paid to make laws, they did their job so badly that other people then had to be paid to find out what the law meant. Women wanted better value for their money, especially when it was taken from them under compulsion. Suffragists had found that Tax Resistance was very effective; but though Government was spending public money in trying to put down the Suffrage movement, they would not succeed. In being so blind as to the strength and significance of the movement, and in their treatment of the women of this country, they were obliged to look either fools or brutes, and as they were not afraid to look either they succeeded in looking both.

An Appeal to Business Men.

Mr. Simpson supported the resolution. He appealed to the practical business men in the crowd, who had the vote because others had fought for it for them. After long years of legislation of the people for the people by the people they wanted less of Party politics and more improvement in social conditions. In the Labour market, what had been done to raise wages was neutralised by the cheap labour of women. Votes for women was the only remedy for this. Miss [Margaret] Kineton Parkes, of the Tax Resistance League, explained that Mrs. Wilks refused to pay her taxes because she realised that such a refusal was the most logical protest a woman could make against a Liberal Government whose cry had been that with taxation must go representation. The Government was bound either to remove the burden of taxation, or give women the vote. She thought men ought to make the protest, for the Government had imprisoned a man, while Mrs. [Charlotte] Despard, Mrs. Pankhurst, and many other women who had not paid taxes for years, were still at large.

Worse than Ancient Rome.

At the other platform, presided over by Miss Munro, the mover of the resolution was Mrs. [Margaret] Nevinson, who kept her audience in a ripple of laughter. She thought it was high time to alter the laws of this country, which in some respects were worse than those of ancient Rome, when in the twentieth century a man could be put in prison for doing nothing. She told several very amusing and yet pathetic stories of cases she had known before the passing of the Married Women’s Property Act, but said that the passing of that Act had brought about such anomalies as the present one, when a man could be arrested for not paying his wife’s taxes when he didn’t even know her income.

Mr. Lawrence Housman, in seconding the resolution, said that as a member of the Tax Resistance League he would like first to thank the Women’s Freedom League for allowing them to share in this meeting and to state a man’s grievance. He found women always ready to help men, and felt that if men had been as ready to help women they would not be in the position they are to-day. According to the Anti-Suffragists, the sending of a man to prison for his wife’s default is an example of the wife’s privileges under the law. All honest women want to get rid of this privilege. At the mention of Mrs. [Mary] Leigh’s release there was loud applause. Mr. Housman said the Government dare not kill her because, whatever she had done, they knew she was fighting for a just cause. Here was a case where physical force, so beloved by the Anti-Suffragists was defeated.

Man and Woman Standing Together.

Mrs. Despard, who was received with loud applause, said it gave her peculiar satisfaction to support the resolution, particularly the last part of it, for in the case of Mr. and Mrs. Wilks she saw coming true an old dream of hers, the dream of men and women standing together, not only in the family, but in that larger family — the State. She was proud that these were her personal friends. It was difficult to understand the actions of the Government with regard to tax resistance, for she had not paid taxes for two years, and the Government had done nothing but tell her that she should know their intentions. In Ireland one weak woman had defied them; they had found it useless to coerce; the only possible course was to yield to the just demands of womanhood.

Poetic Justice.

Mrs. Tanner said that although everyone was indignant at the arrest of Mr. Wilks, there was some sort of poetic justice in a man having to suffer through the muddle made by men. It showed how incapable men were of legislating by themselves. Women asked for a share in the Government in order to try and prevent such muddles occurring in the future. Mr. Kennedy supported the resolution as a member of the Men’s League. He reminded his audience that the poet Whittier, in writing of Women’s Suffrage, had said that it was right because it was just, and although the consequences were not known, it was the safest thing, the truest expediency, to do right.…

Mrs. [Anne] Cobden Sanderson, of the Tax-Resistance League, also very briefly supported the resolution. She begged for sympathy and support of Mr. Wilks and announced how this could be publicly shown.

Enthusiasm for Dr. Wilks.

At the end of the meeting Dr. Wilks spoke a few words from each platform. She was received with great applause, which was redoubled when she announced that neither she nor her husband intended to pay the tax.

A. Mitchell.

Also from the same issue:

The Government in a Knot.

Statements by Mr. and Mrs. Wilks.

Mr. Mark Wilks, of 47, Upper Clapton-road, N.E., was arrested on while on his way to the school of which he is headmaster, and removed to Brixton Prison, for the non-payment of his wife’s Income-tax. He is the husband of Dr. Elizabeth Wilks, suffragist and upholder of the principle “No vote, no tax.” Her goods have been distrained upon on two occasions for non-payment of taxes. In a “manifesto” he has issued Mr. Wilks says:—

In my wife claimed that such distraint was illegal, asserting that under the Income-tax Act she, as a married woman, was exempt from taxation. The authorities then wavered in their claim, making it sometimes on her, sometimes on me, sometimes on us both conjointly, finally on me alone. On my pointing out that her liability had already been established by forcible distraint upon her property, I was informed that for the future I should be held liable, as that by the Income-tax Act the “wife’s property for purposes of taxation is the husband’s,” although by the Married Women’s Property Act it is entirely out of his control. Thus I am to be held liable for a tax on property which does not belong to me. I am now told I am to be committed to prison until such time as I shall pay the “duty and costs” — over £37.

Dr. Wilks’s Statement.

Writing to the Standard (“Woman’s Platform”) Dr. Elizabeth Wilks states the case forcibly and clearly thus:—

Will you allow me a space in your columns to explain as clearly as I can the position my husband and I respectively take in regard to the non-payment of tax on my earned income? The Press misrepresents the case when it speaks of Mr. Wilks’s refusal to pay the tax. I refuse to pay any Imperial tax until the Parliamentary vote is granted to women on the same terms as to men. He does not refuse to pay, but as an assistant-teacher under the London County Council he has not sufficient money to do more than pay the tax on his own income, which he has done. While, however, married women are not recognised as taxable units the claim does not fall on the right person. At present the Income-tax Act still holds a man liable for the tax on his wife’s income, in spite of the fact that a more recent Act, the Married Women’s Property Act, has taken from him all control over that income. Yet we neither of us dreamed that this anachronism would be thus glaringly exposed by the imprisonment sine die of a husband earning a smaller income than his wife.

I am taunted with the fact that while asking for my rights I am unwilling to accept my liabilities. This is untrue. I am asking to be recognised as a person both as regards rights and liabilities. If the State comes to recognise me as a person liable to taxation, but still denies me representation, I, as a voteless tax-resister, shall be in Holloway Prison instead of my husband, a voter and taxpayer, being in Brixton — perhaps a somewhat less absurd position than the present one.

In the meantime the law does indeed press hardly on my husband, and a very striking example is given of the tendency of present-day legislation to penalise those who desire to comply with the marriage laws of the country. Had the tie between us been irregular my husband would have been practically exempt from Income-tax, and for years I could have claimed abatement. Because we are legally married he has had to pay the tax on the whole of his salary.

There is one other point I should like to mention. From the outset of my professional career the authorities have sent the claim on my earned income to me and not to my husband. In , instead of paying, as I had previously done, I wrote across the form, “No vote, no tax.” They then distrained on me for the amount. In I questioned the legality of the threatened distraint, and the authorities then wavered in their claim, making it sometimes on me, sometimes on my husband, sometimes on us both conjointly, finally on him alone. Now after two years’ intermittent correspondence he is in prison for inability to meet it. Manifestly if he is liable I am not, and the distraints executed on my goods were illegal. If I am liable his arrest was illegal and the distraints on me should have been continued.

Certainly it is open to suppose that my husband’s imprisonment is not only unjust but unlawful. A remark made by Mr. Hobhouse in a debate on the Finance Act on , makes this supposition the more probable. On this occasion (Parliamentary Debates, Vol. 20, No. 92) he said, speaking on Mr. Walter Guinness’s amendment: “It may be said by hon. gentlemen opposite, ‘Why don’t you send one of the demand forms to the wife?’ I am not at all sure if that course were taken that the Inland Revenue would not put themselves out of court subsequently in their demand from the husband.” Have they not in this case so put themselves out of court? Mr. Hobhouse was not sure at that time. Have the officials become sure since?

Teachers Sign a Petition

A petition against the arrest of Mr. Mark Wilks, the Clapton headmaster, for the non-payment of his wife’s Income-tax, has been circulated among London County Council teachers. On the first day a thousand signatures were received, and many others are rapidly being obtained.

Protest Meeting.

A public indignation meeting, to protest against the imprisonment of Mark Wilks, will be held on , at the Caxton Hall, Westminster. The chair will be taken by the Hon. Sir John Cockburn, K.C.M.G., and the speakers will be Mr. H[enry].G[eorge]. Chancellor, M.P., Mr. Laurence Housman, Mr. Herbert Jacobs, Rev. Fleming Williams, and Mr. G[eorge]. Bernard Shaw. Tickets: Reserved, 2s. 6d.; unreserved, 1s. To be had from The International Suffrage Shop, Adam-street, Strand; and from The Women’s Tax Resistance League, 10, Talbot House, St. Martin’s-lane, W.C.

And a little more from the same issue:

In Hyde Park and Regent’s Park.

…Mrs. [Marianne] Hyde and Miss Bennett addressed a meeting in Regent’s Park on , and a resolution was passed calling on the Inland Revenue authorities to release Mr. Mark Wilks, who is imprisoned in Brixton Gaol for the non-payment of his wife’s income-tax.


The Vote

From the issue of The Vote:

Great Protest Meeting Against the Imprisonment of Mr. Mark Wilks.

“No Government Can Stand Ridicule. The Position is Ridiculous!”

The great meeting of indignant protest against the imprisonment of Mr. Mark Wilks, held at the Caxton Hall on , under the auspices of the Women’s Tax Resistance League, will be not only memorable but epoch-making. The fight for woman’s citizenship in “free England” has led to the imprisonment of a man for failing to do what was impossible. Throughout the meeting the humor of the situation was frequently commented upon, but the serious aspect was most strongly emphasized. Sir John Cockburn, who presided, struck a serious note at the outset; for anything, he said, that touched the liberty of the citizen was of the gravest importance. He remarked that it was the first occasion on which he had attended a meeting to protest against the action of law.

The resolution of protest was proposed by Dr. Mansell Moullin, whose many and continued services to their Cause are warmly appreciated by all Suffragists, in a very able speech, and ran as follows:—

That this meeting indignantly protests against the imprisonment of Mr. Mark Wilks for his inability to pay the tax on his wife’s earned income, and demands his immediate release. This meeting also calls for an amendment of the existing Income-tax law, which, contrary to the spirit of the Married Women’s Property Act, regards the wife’s income as one with that of her husband.

A Husband the Property of His Wife.

Dr. Moullin expressed his pleasure in supporting his colleague, Dr. Elizabeth Wilks, in the protest against the outrage on her husband. The case, he said, was not a chapter out of “Alice in Wonderland,” but a plain proof that, although imprisonment for debt has been abolished in England, a man may be deprived of his liberty for non-payment of money which was not his, and which he could not touch. The only argument that could be used was that Mr. Wilks was the property of his wife. Twice distraint had been made on the furniture of Mrs. Wilks, the third time the authorities carried off her husband; it is the first occasion on which it has been proved that a husband is the property of his wife. The law allows a man to put a halter round the neck of his wife, take her to the market-place and sell her, and this has been done within recent years; but there is no law which allows the Inland Revenue authorities to sell a husband for the benefit of his wife. Governments, he added, can stand abuse, but cannot stand ridicule, and the position with regard to Dr. Wilks and her husband is both ridiculous and anomalous. The serious question behind the whole matter was how far anyone is justified in resisting the law of the land. The resister for conscience’ sake is the martyr of one generation and the saint of the next. Dr. Moullin doubted whether the Hebrews or Romans of old would recognise what their laws had become; we are ashamed of the outrageous sentences for trivial offences passed by our forefathers; our children will be ashamed of the sentences passed to-day. Everything in the law connected with women required reconstruction from the very foundation, declared Dr. Moullin. Constitutional methods, like Royal Commissions, were an admirable device for postponing reform; all reformers were unconstitutional; they had to use unconstitutional methods or leave reform alone. The self-sacrifice of an individual makes a nation great; that nation is dead when reformers are unwilling to sacrifice themselves.

No Man Safe.

Mr. George Bernard Shaw was the next speaker, and gave a characteristically witty and autobiographical address. He said that this was the beginning of the revolt of his own unfortunate sex against the intolerable henpecking which had been brought upon them by the refusal of the Government to bring about a reform which everybody knew was going to come, and the delay of which was a mere piece of senseless stupidity. From the unfortunate Prime Minister downwards no man was safe. He never saw his wife reflecting in a corner without some fear that she was designing some method of putting him and his sex into a hopeless corner. He never spoke at suffrage gatherings. He steadily refused to join the ranks of ignominious and superfluous males who gave assistance which was altogether unnecessary to ladies who could well look after themselves.

Under the Married Women’s Property Act the husband retained the responsibility of the property and the woman had the property to herself. Mr. Wilks was not the first victim. The first victim was G.B.S. The Government put on a supertax. That fell on his wife’s income and on his own. The authorities said that he must pay his wife’s supertax. He said, “I do not happen to know the extent of her income.” When he got married he strongly recommended to his wife to have a separate banking account, and she took him at his word. He had no knowledge of what his wife’s income was. All he knew was that she had money at her command, and he frequently took advantage of that by borrowing it from her. The authorities said that they would have to guess at the income; then the Government passed an Act, he forgot the official title of it, but the popular title was the Bernard Shaw Relief Act. They passed an Act to allow women to pay their supertax. In spite of this Act, ordinary taxpayers were still apparently under the old regime, and as Mrs. Wilks would not pay the tax on her own income Mr. Wilks went to gaol. “If my wife did that to me,” said Mr. Shaw, “the very moment I came out of prison I would get another wife. It is indefensible.”

Women, he added, had got completely beyond the law at the present time. Mrs. [Mary] Leigh had been let out, but he presumed that after a brief interval for refreshments she would set fire to another theatre. He got his living by the theatre, and very probably when she read the report of that speech she would set fire to a theatre where his plays were being performed. The other day he practically challenged the Government to starve Mrs. Leigh, and in the course of the last fortnight he had received the most abusive letters which had ever reached him in his life. The Government should put an end to the difficulty at once by giving women the vote. As he resumed his seat Mr. Shaw said: “I feel glad I have been allowed to say the things I have here to-night without being lynched.”

Bullying Fails.

Mr. Laurence Housman laid stress on the fact that the Government was endeavouring to make Mrs. Wilks, through her affection, do something she did not consider right. Liberty could only be enjoyed when laws were not an offence to the moral conscience of a people. Laws were not broken in this country every day because they were not practicable. Every man, according to law, must go to church on Sunday morning, or sit two hours in the stocks; it was unlawful to wheel perambulators on the pavement. If the police were compelled to administer all the laws on the Statute Book, England would be a hell. To imprison Mr. Wilks for something which he had not done and could not do was as sane as if a servant were sent to prison because her employer objected to lick stamps under the Insurance Act. The Government had tried bullying, but women had shown that it did not pay. Self-respecting people break down a law by demonstrating that it is too expensive to carry.

Question for the Solicitor to the Treasury.

The legal aspect was the point specially dealt with by Mr. Herbert Jacobs, chairman of the Men’s League for Women’s Suffrage. He said that it was stupidity, not chivalry, which deprived the husband under the Married Women’s Property Act of of the right to his wife’s earnings, but did not relieve him of responsibility to pay for her. Imprisonment for debt has been abolished; but if it could be shown that a man had the means to pay and refused to pay, he could be sent to prison for contempt of court. Mr. Jacobs suggested that the Solicitor to the Treasury should be asked to reply to the following question: “What has Mr. Wilks done or omitted to do that he should be imprisoned for life?” The law, he added, does not compel a man to do that which he cannot possibly perform. The action of the Internal Revenue authorities may be illegal; it certainly is barbarous and ridiculous.

Bad Bungling

Mr. H[enry].G[eorge]. Chancellor pointed out that the Married Women’s Property Act was an endeavour by men to remove injustice to women, but because they did not realise the injustices from which women suffer and avoided the woman’s point of view, they bungled badly. No one can respect a ridiculous law, and the means to be taken in the future to avoid making ridiculous laws, must be to give women the right to make their opinions effectively heard through the ballot-box. Mr. Chancellor said that he had investigated 240 Bill[s] laid on the table of the House, and had found that 123 were as interesting to women as much as to men; twenty-one affected women almost exclusively; six had relation to the franchise. “When we consider these Bills,” he added, “we rule out the whole experience and knowledge of women. We must abolish sex privilege as it affects legislation. I appeal to men who are Antis to consider the Wilks case, which is possible just so long as we perpetuate the huge wrong of the continued disenfranchisement of women.”

Refinement of Cruelty

In a moving speech Rev. Fleming Williams declared that the case of Dr. Wilks and her husband ought to appeal to men all over the country. He spoke of the personal interviews he had had with Mr. Wilks in the presence of the warder, and of the effect of imprisonment upon him. It was impossible to contemplate without horror the spectacle of the Government’s attempt to overcome the wife’s resistance by the spectacle of her husband’s sufferings. If she added to his pain by humiliating surrender, it would lower the high ideal he cherishes of her principles. “She dare not do it; she will not do it!” exclaimed Mr. Williams. He added that he had had an opportunity of waiting upon the Inland Revenue Board and tried to show them how their action appears to outside people. He had suggested that, in order to bring the law into harmony with justice, representative public men in co-operation with the Board should approach the Treasury to secure an alteration in the law. “But,” declared Mr. Williams, “if women are made responsible by law it will not bring the Government an inch nearer the solution of the difficulty. They may imprison women for tax resistance, but married men would not stand it. The only way is to say to Dr. Wilks, “We will give you the right to control the use we intend to make of your money.”

The resolution was passed unanimously with great enthusiasm, and thus ended a meeting that will be historic.

The Campaign.

A great campaign is being carried on for the release of Mr. Mark Wilks.

On , the Women’s Tax Resistance League held a meeting, followed by a procession in the neighborhood of the prison, and on Sunday there was a large and very sympathetic meeting in Hyde Park. Mrs. Mustard took the chair. Mrs. [Charlotte] Despard and Mrs. [Margaret] Parkes were the speakers. The resolution demanding the release of Mr. Wilks was carried unanimously. Nightly meetings are held in Brixton by the Men’s Federation for Women’s Suffrage.

A great demonstration will take place on , in Trafalgar-square. Members of the Women’s Freedom League and all sympathisers are asked to come and to bring their friends. There will be a large attendance of London County Council teachers — more than 3,000 of whom have signed a petition against the arrest of Mr. Wilks.

A deputation of Members of Parliament and other influential men is being arranged by Sir John Cockburn to wait upon Mr. Lloyd George and to see him personally about the case.

Also from the same issue:

Ignominious Defeat of Law-Makers.

We hope earnestly that before this issue of our Vote appears, news of the release of Mark Wilks will be brought to us. It seems to us impossible that the authorities of the country can persist in their foolish and cruel action. But, in the meantime and in any case, it may be well for us seriously to consider the situation. We are bound together, men and women, in a certain order. For the maintenance of that order, it has been found necessary for communities and nations all over the world to impose laws upon themselves. In countries that call themselves democratic, it is contended that the civil law is peculiarly binding, because the people not only consent, but, where they have sufficient understanding, demand that the laws which bind them shall, in certain contingencies, be made or changed or repealed according to their need, and because by their voice they place in seats of power the men whom they believe to be honest and wise enough to carry out their will.

That, at least, is the ideal of democracy. For several generations the British nation has claimed the honour of being foremost in the road that leads to its achievement. We (or rather the men of the country) boast of our free institutions, of our free speech, of the liberty of the individual within the law to which he has consented, of the right to fair trial and judgment by his peers when he is accused of offences against that law; above all — and now we have the difference between a democratically governed country and one under despotic rule — not to be liable to punishment for the omission of that which he is unable to perform.

It seems clear and simple enough — what any intelligent schoolboy knows; and yet our so-called Liberal Government, which flaunts in every direction the flag of democracy, which proclaims, here severely and there with dulcet persuasion, that liberty for all is their aim, and that “the will of the people shall prevail,” does not hesitate, when it is question of a reform movement which it dislikes and despises, to set itself in direct opposition to its own avowed principles.

For what do the arrest and imprisonment of Mark Wilks mean? We are perfectly certain that it will not last long. Stupid and inept as it has been, the Government, we are certain, will not risk the odium which would justly fall upon it if this outrage on liberty went on. A Government which has much at stake and which lives by the breath of popular opinion cannot afford to ignore such strong and healthy protest as is being poured out on all sides. To us, who are in the midst of it, that which seems most remarkable is the growth of public feeling. In the streets where processions are nightly held, we were met at first by banter and rowdyism. “A man in prison for the sake of Suffragettes!” To the boy-mind of the metropolis, on the outskirts of many an earnest crowd, that seemed irresistibly funny; but thoughtfulness is spreading; into even the boy-mind, the light of truth is creeping. If it had done nothing else, the imprisonment of Mark Wilks has certainly done this — it has educated the public mind. It is not we, the Suffragists alone — it is women and men in hosts who are asking, What do these things mean?

On the part of these in our movement they mean courage, determination, skilful generalship — aye, and speedy triumph. On the part of our opponents, perplexity and failure.

“This is defeat, fierce king, not victory,” said Shelly’s Prometheus, when from his rock of age-long pain he hurled heroic defiance at his tormentor.

The ills with which thou torturest gird my soul
To fresh resistance till the day arrive
When these shall be no types of things that are.

Woman, in this professedly liberty-loving country, may echo the hero’s words. Defeat, in very truth, for what can the authorities do? Their position is an extraordinary one. In a lucid interval, politicians — not clearly, it may be, understanding the issues involved — passed the Married Women’s Property Act. We believe there were no Antis then to guide and encourage woman-fearing man. This may partly account for it. In any case, the deed was done. Married, no less than single women and widows, became owners of their own property and lords of their own labour. It would have saved the country from much unnecessary trouble if, then, politicians had gone a step further, if they had recognised woman’s personal responsibility as mother, wage-earner or property-owner, and had dealt with her directly. Love of compromise, unfortunately, weighs too deeply on the soul of the modern politician for him to be able to take so wise a course, and it is left for his successor to unravel the tangle.

What are the authorities to do? While, with threats of violence and dark hints of disciplined, organised resistance, Ulster defies them, Suffragists by almost miraculous endurance are breaking open prison doors. While brutal men, under the very eyes of a Minister of the Crown, are torturing and insulting women, in token, we presume, of their devotion to him, the story of the wrongs of women — not only these but others — is being noised abroad. None of our recent publications has been bought so freely as “The White Slave Traffic.” While well-known women tax-resisters are left at large, a man who has not resisted, but who respects women and will not coerce his wife, is arrested and locked up in prison without trial, and, since he cannot pay, for an indeterminate time. A pretty mess indeed, which will take more than the subtlety of an Asquith, a Lloyd George or a McKenna to render palatable to the men on whose votes they depend for their continuance in power! In a few days they will be faced with a further difficult problem. Women are prepared to resist, not only the Income, but also the Insurance Tax.

Let us see what the alternatives are. Mark Wilks may be let out as Miss [Clemence] Housman was; but that will not help the Government. It is a poor satisfaction to a creditor of national importance to know that his debtor is or has been in prison. He wants his money, and the example of one resister may be followed by many others. If so, that big thing the Exchequer suffers. The creditor may, when Parliament comes together, pleading urgency, pass an Act which will make married women responsible for their own liabilities. That might result in a revolt of married women which would have serious consequences. Men who live at ease with their children, shepherded by admirable wives, would find it, to say the least, inconvenient to be deprived periodically of their services. And these men might be in the position of Mark Wilks. They might not be able to pay, while their wives might have no goods on which distraint could be made. Truly the position would be pitiable.

Over the Insurance Act the same difficulties will arise. What is a distraught Government to do?

The answer is clear. The one and only alternative that lies before our legislators is at once to take steps whereby women — workers, mothers, property-owners — shall become citizens. That done, we will pay our taxes with alacrity; we will bring our quota of service to the State that needs our aid, and the unmannerly strife between man and woman will cease.

In the meantime, the law and the legislator are defeated ignominiously, and it is becoming more and more evident that, in a very near future, “the will of the people shall prevail.”

C. Despard.

Also from the same issue:

The “Favouritism” of the Law.

It would be very difficult, if not impossible, to devise a situation which would show more clearly than does the Wilks’ case, how absolutely incapable is the average man of grasping a woman’s point of view, or of realising her grievances and legal disabilities. For seventy years men have been cooly appropriating the Income-tax refunded by the Inland Revenue on their wives incomes. Did anybody ever hear of a man raising a protest against the state of the law which made it possible and legal for a husband to do this? My own experience covers a good many years of Income-tax work, and the handling of some hundreds of cases, but the only complaints I have ever heard have come from the defrauded wives. I have observed that the men always accepted the position with the utmost equanimity. But now, when by the exercise of considerable ingenuity, women have contrived, for once in a way, to put the boot on the other leg, the Press and the public generally is filled with horror, and the air is rent with shrieks of protest from the male sex.

The Evening News sapiently remarks that women might have been expected to have more sense than to seek to show up a law which is “so obviously in their favour”! And The Scotsman says: “One would imagine that the last thing the Wilks’ case would be used for is to illustrate the grievance which woman suffers under the law. Here two laws combine to favour the wife and inflict wrong upon the husband.” And it goes on to deride women and “their inherent illogicality.” Here we see clearly manifest the absolute incapacity of man to realise the existence of any injustice until it touches himself or his fellow man. Nothing could well be more logical than the holding of a man responsible for non-payment of his wife’s Income-tax, since it is the necessary and inevitable corollary of the theory that a wife’s income belongs to her husband, and that all refunds of Income-tax must be made to him, and to him only. It is in accordance with logic and also with strict business principles that no person can claim the advantages of his legal position while repudiating its disadvantages. Thus if a man dies leaving money, his son cannot claim to take that money and at the same time repudiate his father’s debts. He must accept the one with the other. And in exactly the same way, women are no longer going to allow men to claim their legal right to demand re-payment of their wives’ Income-tax, unless they also accept their legal responsibility for its non-payment. The game of heads-I-win-tails-you-lose is played out, and the sooner men realise this fact the better it will be for everybody. The “logic” of The Scotsman and its contemporaries is no longer good enough for women. The law must be forced to take its course where men are concerned as it does where women are concerned.

As to the provisions of the Income-tax Act favouring the wife and wronging the husband, I can only say that Mr. Wilks’ case is the first in all my experience where these provisions acted adversely to the husband. And even in this case they only so acted because women had laid their heads together to bring it about, and thus show how little men relish a law of their own making when it begins to act on the boomerang principle, and they find themselves “hoist with their own petard.”

A few actual instances, casually selected out of a large number, will show how wives have hitherto been “favoured.” A man and his wife have £100 a year each, taxed (at 1s. 2d. in the £) by deduction before they receive it. There are four children, on each of whom the husband is entitled to claim a rebate of £10 a year. (The wife, it should be noted, can never claim any rebate whether she has a dozen or a score of children. And if a widow, having children, re-marries, the rebate on these children goes to their step-father.) Consequently the husband can, and does, reclaim not only the tax deducted from his own income, i.e. £5 16s. 8d., but also the £5 16s. 8d. deducted from his wife’s income. So he really pays no tax at all, and gains £5 16s. 8d. while she loses a similar amount. Thus the actual position is, that the wife is only worth £94 a year, while he is worth £106 a year, though nominally their incomes are the same. If single, each could claim repayment of £5 16s. 8d., therefore marriage represents a loss to the wife, but a profit to her husband.

A member of the Women’s Freedom League was forced to leave her husband on account of his misconduct, and to bring up and educate her children without any financial aid from him. But for a number of years he regularly drew the “repayment” of her Income-tax, until a merciful Providence removed him from this mundane sphere, by which time it was calculated that she had lost, and he had gained, about £200. At his death she, of course, ceased to be a legal “idiot,” and was allowed to claim her repayment for herself. I may remark here that the Income-tax Act has a favourite method of classifying certain sections of the community, namely, as “idiots, married women, lunatics and insane persons.” I don’t know precisely what the difference is between a “lunatic” and an “insane person,” but doubtless there is a difference, though unintelligent persons might think they were synonymous terms.

As regards the point of resemblance between the “idiot” and the “married woman,” it is rather obscure, but after intense mental application I have succeeded in locating it; and really when somebody illuminates it for you it becomes clear as daylight. It is quite evident to me that our super-intelligent legislators are convinced that the woman who is capable of going and getting married is an utter “idiot,” and in fact next door to a “lunatic.” Well, men ought to know their own sex, and if they say that the women who marry them are idiots, it must be true, I suppose. We may therefore take it that a woman evinces her intelligence by remaining unmarried. I ought humbly to explain that, being married myself, I am only one of the idiots, and therefore my ideas on any subject must not be taken to have the slightest value. But to return to our instances of “favouritism,” another man has £230 a year and his wife £170 a year. She pays Income-tax (deducted before receipt) to the tune of £9 18s. 4d., and he pays 2s. 6d.. It sounds impossible, perhaps; but when you know the rules it is quite simple. To begin with, he gets an abatement of £160, which leaves him with £70. Then he gets a further abatement of £67 for insurance premiums, a great part of which premiums are paid by his wife on her own life. This leaves him with a taxable income of slightly over £3, on which he pays 9d. in the £1., amounting to half-a-crown. This couple have no children. If they had any he would begin not only to pay no tax himself, but to have some of hers repaid to him. She, however, under any circumstances, will always be mulcted of the £9 18s. 4d.; unless she becomes a widow, when she will be able to reclaim the whole amount. (The official forms supplied to those reclaiming Income-tax read: “A woman must state whether spinster or widow.”) If we reverse the financial position of this couple, and assume that she receives £230 and he only £170, she would then be paying £13 8s. 4d. Income-tax. Contrast this with his payment of half-a-crown in the same circumstances, and observe how highly she is “favoured.” He, however, would then pay nothing and would receive a “refund” of nearly £3 10s. a year.

A very enterprising and smart young fellow was able to treat himself to a really nice motor-cycle — not the sort that has a side-car for a lady — out of his wife’s “repaid” tax; repaid to him, I mean. He can’t support himself, but depends on her, as she has just about enough for them both to rub along on, though she can’t afford luxuries for herself, and wouldn’t have paid for his. But the Inland Revenue gave him her money quite cooly and without the slightest fuss.

The “Scotsman” will be pleased to hear that this poor husband manages to bear up quite bravely under his “wrongs,” and seems indeed to get a considerable amount of satisfaction out of them. His wife, I am truly sorry to say, doesn’t properly appreciate the favour shown to her by the law.

But then men are naturally brave, and women are by nature a thoroughly ungrateful lot I expect, if they could only see themselves as The Scotsman and The Evening News see them.

Ethel Ayers Purdie.

Are you sure you are not paying too much tax to John Bull? We have recovered or saved large sums for women taxpayers. Why not consult us? It will cost you nothing. Women Taxpayer’s Agency (Mrs. E. Ayres Purdie), Hampden House, Kingsway, W.C. Tel 6049 Central.

Another article from the same issue reads:

Forerunners.

In this connection it is interesting to note that three years ago two members of our Edinburgh Branch, the Misses N[annie]. and J[essie]. Brown, walked from Edinburgh to London, chatting of Woman Suffrage with the villagers all along the line of route southwards, many of whom had then not even heard about this question. They started from Edinburgh in and reached London before . A further point of interest is that the father of these ladies was the last political prisoner in Claton Gaol in . Mr. Brown’s offence was his refusal to pay the Annuity Tax which he considered an iniquitous imposition. He was imprisoned for one week, but received the treatment of a political prisoner; he had the satisfaction of knowing that his protest led to the repeal of the Annuity Tax. The next people who committed a political offence in Edinburgh were two Suffragettes, who  — fifty-two years later than Mr. Brown’s incarceration — were imprisoned, but were not treated as political prisoners.

Another article from the same issue:

In Hyde Park.

Notwithstanding the showers a good crowd gathered on to hear Mrs. Despard, who spoke of the anomalies existing in our laws affecting women and taxation, and referred at length to the imprisonment of Mr. Mark Wilks for his inability to pay his wife’s taxes on her earned income. A resolution expressing indignation at this and demanding Mr. Mark Wilks’ release was passed with only five dissentients. The chair was taken by Mrs. Mustard, who told the audience of the indignation felt by the Clapton neighbours and friends of Mr. and Dr. Elizabeth Wilks over his imprisonment.

A note in another article about the activities of local branches said, in part:

…On evening we had our usual open-air meeting. Mr. Hawkins kindly chaired, and Mrs. Tanner spoke with her usual excellency, bringing in the “Wilks” case in her speech, as a specimen of anomaly in law in which the man suffers. The crowd was sympathetic as regarded “poor old Wilks,” but was swayed otherwise by mistaken ideas of our aims and motives.…


It’s been a while since I’ve dug into the archives to hunt for information on how tax resistance was used in the British Women’s Suffrage Movement.

Here is a very early example, as reported by the Buffalo (New York) Express on :

A London Woman Wants the Franchise and Refuses to Pay Taxes

,  — Miss Muller [Henrietta Müller, I think —♇], a member of the London School Board for the Lambeth District, is the first woman in England to pose as a martyr in the cause of woman suffrage. She has undertaken in her own person to prove her devotion to the principle “No taxation without representation.” Miss Muller is a leader of the Woman Suffragists, and was one of the first to propose, during the pendency of Mr. Woodall’s amendments to the Franchise bill, that women throughout the kingdom should form societies to resist the payment of taxes until the franchise should be extended to women householders. When Mr. Woodall’s amendment was so overwhelmingly defeated in the House of Commons the ardor of the ladies perceptibly cooled, and but little has lately been heard of the proposed tax-resistance societies and defense fund. Miss Muller, however, never wavered, and when the rate collector made his rounds this year she promptly and absolutely refused to pay a farthing for taxes upon her house. This is situated in the fashionable precincts of Cadogan Square. The collector argues and implored in vain, and finally distrained a portion of the furniture in Miss Muller’s residence in satisfaction of the levy.

was set for the execution of the writ, and Miss Muller, far from relenting to save her property, publicly advertised the date of the seizure, and invited the women of England to come and witness the disgraceful spectacle of a woman being robbed by the minions of the law because she dared to ask for a voice in the disposition of her taxation. The invitation was accepted by hundreds of well-dressed but excited and indignant women, who crowded into Cadogan Square and nearly mobbed the bailiffs while they were removing the lares and penates from the Muller residence. An indignation meeting was afterward held in Miss Muller’s drawing-rooms and many bitter and vehement denunciations of the tyranny and injustice of the law were indulged in.

Miss Muller was visited by a Cable News correspondent, and was found to be full of fight and determination to continue in her resistance. She is a small and slender but sinewy woman of about forty-five, and gives one the impression of a veritable volcano of temper and pluck. She sadly bewailed the seizure by the minions of the law of her favorite belongings, and said that the wretches had purposely picked out those articles which were most cherished by her on account of their associations and overlooked others of greater value. “But,” she added, “they did not collect the rates, and they never will if they rob me of every stick of my furniture and pull the doors and windows out of my house. I shall continue this fight if I am the only woman left in England to do so, but I hope and believe that thousands of English women will be found brave enough to follow my example.”

A paragraph of unsigned editorial commentary accompanied that piece:

The Smith sisters [Abby & Julia] of Glastonbury, Ct., who struggled so hard for the principle of “no taxation without representation,” now have an imitator in England. The Smith sisters regularly refused to pay their taxes because they could not vote, and as regularly saw their cows sold by the tax collector, they protesting but bidding them in. Miss Muller, the English woman who is following the same principle, lives in a fashionable quarter of London. She witnessed the carting off of some of ber choicest furniture by the minions of the law, and invited several hundred other women to be present and witness the outrage. It was no doubt a touching spectacle. Our cable special clearly shows that Miss Muller was very mad. But the public will refuse to sympathize very profoundly with a reform martyr of that sort. Women suffrage may be advisable, though some of us do not believe in it. But the policy of trying to reform the laws by refusing to obey them is certainly not the height of wisdom.

My next example is a brief note from the Camperdown Chronicle:

Feminine Resisters.

Women can refuse, as Mrs Montefiore is again doing, to pay income tax so long as they remain unenfranchised, on the old historic ground that “Taxation without representation is tyranny.” If resistance, passive or active, ever can be justified, it assuredly is so justified in the case and cause of injured and insulted womanhood. —“Ignota.” in “Westminster Review.”

From the Albany Advertiser:

Resistance Overcome.

London, .

The widow of Sir James Steel, a former Lord Provost of Edinburgh, refused to pay house or property tax on the ground that she is denied a vote. A portion of her furniture was sold by auction to cover the amount of the tax. Five thousand persons were present at the sale.

At first I thought that must be referring to Flora Annie Steele, but she was never married to a James Steel[e]. Turns out this was Barbara Joanna Steel. She promoted tax resistance in 1907 to the Edinburgh National Society for Woman’s Suffrage, telling them:

…it is the only way I can see of publicly discrediting the practice of taxing women while withholding from them the rights of citizenship. If [ENSWS] could persuade a few women in every town in Scotland to … [allow] their furniture to be sold as a protest against the law which classes them with criminals and idiots as unworthy of a vote, their object as a Society would soon be attained.

The Advertiser of Adelaide also carried the story:

Suffragist Passive Resister.

Refuses to Pay Taxes.

Her Furniture Sold.

,

On the ground that the franchise has not been extended to women, and she is therefore without a vote, the widow of Sir James Steel, a former Lord Provost of Edinburgh, lately refused to pay her house and property taxes.

The authorities thereupon ordered the sale by auction of a sufficient portion of Lady Steel’s household furniture to meet the demand of the tax collector, and the sale was held in the presence of 5,000 people.

The Otago Witness added the details that “The amount of the tax was £18 9s, and the first article put up, a handsome oak sideboard, realised nearly double that amount.”

Moving on to 1911, by which time the Woman’s Tax Resistance League is in full swing, here is a note from the Barrier Miner of :

New Plan of Obstruction by Suffragists

A boycott of the census is (says the “Daily Chronicle” of ) to be the latest method of the militant suffragists for calling attention to their claims to the vote.

The announcement was made by Mrs. [Charlotte] Despard at a “King’s Speech meeting” of the Women’s Freedom League, held in the Caxton Hall. The census would cost a great deal of money, said Mrs. Despard, and involve an enormous amount of labor. So far as they were concerned, this census should not be taken.

“We shall prove,” said Mrs. Despard, “whether there is a people, or whether there can be a people without the women. We shall call upon women householders and women lodgers all over the country to refuse absolutely all information when the census takers come round.”

Women, she went on, had been proud to belong to the nation, but they had been denied their citizenship. Was it not logical, therefore, that they should say, “Very well; citizens we are not, and we shall not register ourselves as citizens?” That was logical, as a protest should be, and it would be effective.

Speaking of the preparations for the census, Mrs. Despard asserted that the officials were trying to get cheap labor: little girls from the schools at six and seven shillings a week. Mrs. Despard added that the members were going to obstruct other Government business and make other protests, and they would stop the census boycott only when they had the promise of the Prime Minister that a Woman’s Suffrage Bill would be introduced this session.

Tax resistance is to be another method of obstruction, and Mrs. Despard, who has already been “sold up” twice for refusing to pay taxes, produced a third summons to which she intimated that she would pay no attention.

From the Hobart, Tasmania Mercury:

A diamond ring, the property of the Princess Sophia Duleep Singh, seized because she refused to pay fines inflicted for failing to take out licenses for five dogs, a male servant, and a carriage, was sold by auction at Ashford (Middlesex) lately. It was explained that the princess, as a member of the Women’s Tax Resistance league, refused to pay money to a Government which failed to give women representation in Parliament. The ring was sold for £10, and was subsequently, on behalf of the league, returned to the princess.

From the Utica Herald-Dispatch:

Suffragist Sent to Prison.

London,  — The first instance of a suffragist being committed to prison for non-payment of taxes as a protest against the disfranchisement of women occurred when Miss Clemence Housman, an authoress, and sister of Lawrence Houseman, was taken to Holloway Gaol by the Sheriff’s officer.

Similar protests have previously ended in distraint but Miss Houseman had no distrainable goods and was accordingly committed.

Miss Houseman, who belongs to the Women’s Social and Political Union and is on the committee of the Women’s Tax Resistance League, refused to pay for the taxicab in which she was taken to prison and the Sheriff’s officer paid the fare of $2,50, which curiously enough was the amount of the tax she originally declined to pay.

Houseman was back in the news a few months later. From the Brisbane Courier:

The monotony of purely educational work for woman suffrage has been enlivened by the arrest, imprisonment, and release of Miss Clemence Housman, writes an English correspondent, for non payment of the habitation tax. Miss Housman a year ago refused to pay this tax, which was only 4/6 (1.10 dollar), and during the year has had sundry notices served upon her, the cost of which brought the amount up to between twenty five and thirty dollars. The Government offered to compromise, but Miss Housman remained firm. At length she received notice that she would be arrested on a certain day. This was made the occasion by the Tax Resistance League of a protest meeting and a tea at the home of Miss Housman’s brother, Lawrence Housman, the noted dramatist and noted suffragist, for Mr. Housman is always speaking and writing for this cause and has thoroughly identified himself with it as his own.

From the Sydney Morning Herald:

The “John Hampden” dinner was the name under which the members of the “Women’s Tax Resistance League” gave a dinner recently in London. At the end of the dining hall hung a picture of the hero, who resisted the ship money imposition, and on the menu cards appeared the legend, “No vote, no tax.” The guests included many well-known people interested in woman suffrage, and the speakers, Earl Russell, Mrs. Despard, Sir Thomas Barclay, and Mr. Laurence Houseman, all upheld the right of women in refusing to pay taxes while they had no voice in the government of the country.

From the Brisbane Courier:

Miss Green, a member of the New Constitutional Society, and honorary treasurer to the Women’s Tax Resistance League, London, having again refused to pay inhabited house duty for 14 Warwick Crescent, Paddington, her bookcase was sold at Messrs. Gill’s auction rooms in Kilburn. Many sympathisers attended the sale, and the usual speech of protest having been made, three cheers were raised for Miss Green before the party left the auction room. A procession then formed up, headed by a waggon decorated with the colours of the Women’s Tax Resistance League, and an open air meeting was held on the High-road, Kilburn. Dr. Helen Hanson, who presided, spoke of the special injustice under which the voteless taxpaying women are suffering, and expressed her satisfaction in finding that they are now combining to protest in this way.

I’ve encountered “Miss Green” in the archives a couple of times before, but never with enough information for me to be able to attach a first name to her.

From the Syracuse Daily Journal:

Will Sacrifice Hubby on Votes to Women Altar

Discovery by Mrs. Mark Wilks Gives Suffragets Brilliant Idea.

Campaign of Sympathy

Wilks in Jail Because His Wife Refused to Pay Her Taxes.

Mrs. Mark Wilks, whose husband is in jail because she refuses to pay her taxes, is entitled to immense credit for discovering a new and very formidable weapon for suffragets, members of the Women’s Social and Political Union said . Suffragets are very generally women of property and will follow Mrs. Wilks’ example. Their husbands in turn will follow Wilks’ example — go to jail, because they can’t help themselves.

It is not, of course, that the suffragets have anything against their husbands. Many of these husbands are themselves suffraget sympathizers. Indeed, suffragets are campaigning to create sympathy for Wilks. Mrs. Wilks’ discovery is too valuable not to be utilised, however. Husbands will have to be sacrificed on the altar of votes for women.

The plan will work only in the case of husbands whose wives have independent incomes. Nor will it work in cases where husbands pay taxes on their wives’ incomes. Some husbands, like Wilks, have not enough money to pay the taxes. Suffraget-sympathizing husbands, who can pay, are counted on to refuse to do so. Thus will a large proportion of Englishmen with suffraget wives be in jail shortly.

The suffragets think the scandal and injustice of it will be a big thing, for them. Under the married women’s property act a husband has no control over his wife’s property or income. Under the income tax act, he is responsible for the taxes. If the taxes are not paid the husband — not the wife — is imprisoned.

Mrs. Wilks refused to pay her income tax, $185, and her husband was locked up. He will spend the rest of his life in prison unless his wife says otherwise or the law is changed. When at liberty, he is a teacher in the suburb of Clapton.

From the West Gippsland Gazette:

Wife’s Income.

History of Curious Case.

The arrest and imprisonment “during the King’s pleasure” of Mr. Mark Wilks, the Clapton schoolmaster, who is unable to pay the tax on his wife’s income, is to be the subject of numerous protest meetings, organised by the Women’s Tax Resistance League, during the next few days (said the “Daily News and Leader” on ).

the Wilks campaign opens with a demonstration in Trafalgar Square. On there will be another mass meeting in Hyde Park, and on a procession will march from Kennington Church to Brixton Gaol, where the central figure in the fight is detained. In addition, a protest meeting is to be held outside the gaol every morning, and on Mr. Bernard Shaw will address a similar gathering in the Caxton Hall.

Under Two Acts.

A clear and humorous account of the affair was given to a “Daily News and Leader” representative by Mrs. Charles Stansfield; a sister of Mrs. Wilks.

“Mr. Wilks is in prison,” she said, “because he has not got £37 to pay a tax on property he does not own and cannot control. That is really the whole case. Under the Income Tax Act the property of his wife is his property for the purposes of taxation, but under the Married Women’s Property Act it is entirely out of his control.

“Every man who is married to a woman with an income of her own is in that position; and if he cannot pay his wife’s taxes he is liable to imprisonment. It seems to place an enormous weapon in the hands of rich wives.”

It seems that in and Mrs. Wilks refused to make any return of her income either to the Inland Revenue authorities or to her husband, and, in consequence, the furniture, which is hers, was seized and sold.

The Schoolmaster’s Plight.

“In ,” her sister explained, “she claimed that such distraint was illegal, asserting that under the Income Tax Act she, as a married woman, was exempt from taxation. As a consequence, all taxes charged upon her were withdrawn, and the authorities contented themselves afterwards with making their claim, sometimes on Mr. Wilks, sometimes on both conjointly, and, finally, on him alone.

“All this is interesting,” she added, “as showing the ridiculous position that arises through the operation of the two Acts. But the serious side of the matter is that Mr. Wilks is in prison for debt, and his position as a master in a London County Council school must be endangered. He does not know for what period he will be in prison, and he has no possible way of settling the debt.”

Which prompted George Bernard Shaw to wax wittily (from the Barrier Miner):

“The Revolt of Man.”

Against Paying Wife’s Income Tax.

Mr. G.B. Shaw was the chief speaker at a meeting held in Caxton Hall, London, by the Women’s Tax Resistance League last month, “to protest against the imprisonment of Mr. Mark Wilks for his inability to pay the taxes on his wife’s earned income.” Sir John Cockburn was in the chair.

Mr. Shaw said that this was the beginning of the revolt of his own unfortunate sex against the intolerable henpecking which had been brought upon them by the refusal by the Government to bring about a reform which everybody knew was going to come, and the delay of which was a mere piece of senseless stupidity. From the unfortunate Prime Minister downwards no man was safe.

He know of cases in his boyhood where women managed to make homes for their children and themselves, and then their husbands sold the furniture, turned the wife and children out, and got drunk. The Married Women’s Property Act was then carried, under which the husband retained the responsibility of the property and the woman had the property to herself. As Mrs. Wilks would not pay the tax on her own income Mr. Wilks went to gaol. “If my wife did that to me,” said Mr. Shaw, “the very moment I came out of prison I would get another wife. (Laughter.) It is indefensible.”

Women, he went on, had got completely beyond the law at the present time. Mrs. [Mary] Leigh had been let out, but he presumed that after a brief interval for refreshments she would set fire to another theatre. He got his living by the theatre, and very probably when she read the report of that speech she would set fire to a theatre where his plays were being performed. The other day he practically challenged the Government to starve Mrs. Leigh, and in the course of the last fortnight he had received the most abusive letters which had ever reached him in his life. The Government should put an end to the difficulty at once by giving women the votes. As he resumed his seat Mr. Shaw said — “I feel glad I have been allowed to say the things I have, here to-night without being lynched.”

A resolution protesting against the imprisonment of Mr. Wilks was unanimously carried. Mr. Zangwill wrote, expressing sympathy with the protest, and said, “Marrying an heiress may be the ruin of a man.”

Anna Stout, wife of the former New Zealand prime minister Robert Stout, gave her opinions of the suffrage movement (as found in the Perth Western Mail), including these remarks:

…the Tax-Resistance League… secured hundreds of converts to the cause. “Twenty-six million pounds” Lady Stout said, “are paid annually in taxes into the Treasury by English women, and naturally there is much resentment created when the injustice of their not having a voice in the expenditure of it is pointed out to them. We appeal to their pockets first, but almost invariably find hearts and brains behind them.”

From the New York Sun:

Dog Tax Strike Is Mrs. Snowden’s Plea

Urges This Method of Getting Jailed for Non-Militant Suffragettes.

The non-militant suffragettes of Britain have decided to “let slip the dogs of war” to help win the cause that window smashing, red pepper distribution, mall destruction, and other gentle forms of militant protest have been ineffective in promoting.

Mrs. [Ethel] Philip Snowden, whose husband is an M.P. for Blackburn, announced on in a talk before the Equal Franchise Society how the dogs were going to be utilized. Any old dog will do. Mrs. Snowden herself has a dog, the breed of which she did not mention, and Philip Snowden, M.P., is not responsible for the dog. Mrs. Snowden herself must pay the license for the dog.

Mr. Snowden, as a Member of Parliament, is responsible for the other taxes of Mrs. Snowden, which she has refused to pay, declaring that taxation without representation is unjustifiable, a sentiment that has been uttered on this continent, but they cannot put Mr. Snowden in jail for the refusal of Mrs. Snowden to pay her taxes, as he is exempted as an M.P..

The proposition of Mrs. Snowden seems to squint at the acquisition by all British maids and matrons of dogs and the refusal of the owners to pay the dog license. Mr. Snowden, M.P., may not even know that Mrs. Snowden, N.M.S. — non-militant suffragette — has a dog; but she has.

By buying up dogs of all sorts and refusing to pay the licenses the suffragettes may get into jail with facility and honor. Why place a bomb on the front porch or spread carbolic acid in a mail box, when you may get jugged just as well merely by refusing to pay your dog tax?

Mrs. Snowden commented on the “outrageous incompetence of the Liberal Government” and said she felt that her party no longer could trust its affairs with the Liberals. The physical force party, Mrs. Snowden said, might destroy the sympathy of the British public. Mrs. Pankhurst had started a crusade that she could not control. The doctrine that the end justified the means might wind up with the blowing off of [Prime Minister H.H.] Asquith’s head.

The dodging of the dog tax seemed to Mrs. Snowden the lever with which the non-militants might pry themselves into prison. The possibilities were large. Every male member of the audience admitted this. Think of a lady who had accumulated a pack of hounds refusing to pay the licenses thereon and thus making herself liable to a life sentence!

If one dog sent you to prison for one month, how many months would you be forced to serve if you owned 100 or 200 dogs? Meanwhile you might put on all the dogs blankets inscribed “Votes for Women” and turn them loose in the Strand to the confusion of the bobbies and Parliament.

From the Melbourne Argus:

Duchess as Tax Resister

Destraint has been levied upon [Mary Russell] the Duchess of Bedford, who, as a protest against the non-enfranchisement of women refuses to pay property tax for the Prince’s Skating Rink, which is owned by her. The tax is eight months overdue.

(When she first announced that she would resist payment of the tax the Duchess of Bedford said:— “I am very strongly opposed to the militant tactics adopted by a portion of those who are in favour of women’s franchise, and I have therefore taken this, the only course open to me, which appears justifiable, of protesting against the way in which the question of woman suffrage has been treated by the Government.)

This is an interesting example of how the violent tactics of the most militant wing of the British women’s suffrage movement (which make today’s “black bloc” look like the kumbaya chorus) gave the tax resistance movement space to present themselves as the reasonable non-militant alternative. At this time in the United States, by contrast, tax resistance was considered a far-out militant tactic only adopted by the most radical fringe of the suffragist movement.

Here is another note on Russell’s resistance, from the Hobart, Tasmania Mercury:

Distraint was levied on the Duchess of Bedford for non-payment of taxes due in respect of Prince’s Skating Rink. A silver cup was taken to satisfy the claim. The Duchess, who refused to pay the taxes on suffrage grounds, has instructed the Women’s Tax Resistance League to point out that the distraint is quite out of order, because as a married woman she is not liable to taxation. The assessment or demand not should have been served not upon her, but upon the Duke of Bedford. “Obviously,” she adds, “it was not my business to point out the law to those duty it should be to understand it.”

Carrie Chapman Catt was an American suffrage activist who felt the need to distance herself from the militant tactics of some of her fellow-strugglers across the pond. But she had kinder words to say about the tax resisters. From the New York Sun:

“The non-militant organization that interested me most was the Tax Resistance League, which has an enormous influence in England just now. I went to the sale of the Duchess of Bedford’s curios, on which she had refused to pay taxes. A member of the league made a speech along the lines of no taxation without representation which had a familiar Fourth of July sound. It was expressly stated that this was the Duchess’s manner of protesting against militancy, though I fancy we should have considered it rather militant here.”

From the Brooklyn Daily Eagle:

Silver Cup Seized For Unpaid Taxes From Duchess of Bedford, by Crown

Militants Now Say They Won’t Be Taxed

“No Vote, No Helping Government,” Is Suffragettes Latest Slogan.

Homes Sold Over Women.

One Firm Soldier of “The Cause” Calm While Husband Languishes in Jail for Her.

London,  — The suffrage impasse in England is to be solved by a new and startling campaign. This is to take the form of resistance to paying taxes — and is to be run by all the militant suffragettes in the kingdom who have homes but no votes. The militants themselves are already jubilant at the prospect of their success, and are asking what Mr. Lloyd-George can possibly do to make up for this leakage in the revenues of England.

This movement is seriously worrying Lloyd-George, the Chancellor of the Exchequer, and those unfortunate and always unwelcome officials — the tax collectors of England.

The women are either going to jail or having their jewelry and furniture distrained upon and sold by public auction, for the settlement of the Government’s claims.

Everyone of these public auction sales, too, is made the occasion for a grand procession of women tax resisters. They march to the scene of the fray with drums beating and banners and pennons flying. Some of the best suffrage speakers in the country are rallying to their aid. Frequently thousands of people surround the auction halls and when the sale is over the “victim of distraint” mounts a platform outside the hall and addresses the multitude on the text “No Vote, No Tax.” The suggestion that “taxation and representation should go together” and that “taxation without representation is tyranny” evidently appeals to the sense of fair play in a British crowd, so that converts are easily made, money comes rolling in, and propaganda goes merrily on.

Tax Resistance Three Years Old.

The Women’s Tax Resistance League started as a small cloud — no bigger than a man’s hand — in Lloyd-George’s financial sky, about three years ago. That it has been growing steadily ever since is probably due to the fact that it is continually stirring the imagination and touching the sense of humor of the “man in the street.” The society has been able to attain such proportions that shortly it will give a preconcerted “signal” to the women householders in every large city and town in England, Scotland, Ireland, and Wales, causing a general “tax strike.” Every sympathizer who is a householder will, at a given moment, openly refuse to pay any more imperial taxes until political representation is accorded her. Some startling developments are likely to follow.

Among the important and extremely active members of the league are the Duchess of Bedford, whose husband owns over 84,000 acres of land and whose collection of pictures at Woburn Abbey is one of the finest and most historic in the world; Princess Sophia Dhulep Sing, an Indian lady, at present in residence in England; Beatrice Harraden, author of “Ships That Pass in the Night,” and Miss Clemence Housman, sister of Laurence Housman, whose fame as an author and artist are recognized in America as well as in his own country. His “Englishwoman’s Love Letters” made quite a sensation over here some years ago.

All London was agog when it became known that the Duchess of Bedford, aided and abetted by the Women’s Tax Resistance League, had definitely and emphatically refused to pay property tax and house duty on one of her own houses. People who were not versed in the law speculated as to whether Mr. Lloyd-George would have the courage to order the Duchess to be arrested like an ordinary commoner and dragged off to Holloway Jail, there to endure the rigors of a plank bed and jail fare or to win her freedom by resorting to the hunger strike.

Fortunately, however, such indignities are not necessary in collecting the King’s taxes in England if tax-resisting rebels possess furniture, plate, or jewelry upon which distraint can be made. Mr. Lloyd-George’s emissaries were therefore able to seize and carry off a beautiful silver trophy cup from the Duchess’ collection of plate, and sell it by public auction.

The auction sale of the Duchess of Bedford’s silver cup proved, perhaps, the best advertisement the Women’s Tax Resistance League ever had. It was made the occasion for widespread propaganda. The newspapers gave columns of space to the event, while at the big mass meeting, held outside the auction room, Mrs. [Margaret] Kineton Parkes, the secretary of the league; Mrs. Lilian Hicks, the honorary treasurer, and other Suffrage speakers held forth on the advisability and necessity of every self-respecting woman householder in Great Britain following the Duchess of Bedford’s lead.

Miss Clemence Housman’s Case a Poser.

The case of Miss Clemence Housman was really a “poser” for Mr. Lloyd-George. It led to a long struggle between the woman and the authorities, and a denouement which was of the nature of an anti-climax for the Government. The amount in question was an exceedingly small one — about $1 — but Miss Housman, incited and encouraged by the belligerent Tax Resistance League, refused on principle to pay. As she had no goods on which to distrain, she was herself seized and thrown into Holloway Jail, there to remain until the tax was paid. When it became evident that Miss Housman was a woman of determination and was quite prepared to spend the rest of her natural existence within the grim walls of Holloway Castle, the authorities reflected that the maintenance of a prisoner thirty or forty years in jail, and the public excitement this would involve, was too expensive and troublesome a method of collecting $1, so the doors of her cell were, after five days, thrown open and Miss Housman emerged a free and triumphant woman.

The most important and sensational event in the history of the tax-resistance movement, however, was the capture by the Government of the unfortunate husband of a woman tax-resister. The case arose through the refusal of Dr. Elizabeth Wilks, as a Suffragist and tax-resister, to pay the tax levied on her earned income. On two previous occasions this refusal had been followed by a distraint on her goods, but one of the peculiar anomalies of the income tax law, as distinct from the property tax in England is that, in spite of the Married Woman’s Property Act, a husband can be made liable for his wife’s income tax.

Dr. Elizabeth Wilks, realizing, therefore, that as a married woman she was not really liable to this taxation, informed the authorities that the claim should be sent not to her, but to her husband. The government fell into the trap and sent the claim to Mark Wilks, a schoolmaster, who immediately declined to pay on the grounds that he had no legal means of ascertaining his wife’s income. The treasury refused to accept this plea, and after a long correspondence decided to seize the person of Wilks and throw him into jail. A public agitation was immediately started, among those who made strong protests on the platform and in the press being George Bernard Shaw, Sir John Cockburn, K.C.M.G., the Rt. Hon. Thomas Lough, M.P., and Laurence Housman, with the result that Wilks, after being several weeks in jail, was suddenly released, no reason being given by the British Home Secretary for this act of clemency and wisdom.

The incident formed excellent subject for jest by all the humorous papers in England, and one of them suggested that now that husbands could be placed in durance vile for the non-payment of their wives’ income tax, it would be an excellent way for women who held the purse strings not only to get rid of lazy and troublesome husbands, but to have them maintained at the expense of the state!

Another ingenious form of protest adopted by women tax-resisters has been to refuse admission to the officials of the Inland Revenue who came to seize the goods, barricading their homes against the intruders. Mrs. Dora Montefiore, a well-known Australian Socialist, was the first to adopt this novel method, and several others have since followed her example, the last being Mrs. [Kate] Harvey, whose house has been barricaded for months past.

Mrs. Harvey decided to resist Mr. Lloyd George’s insurance tax, and also refused to pay her gardener’s license. In the meantime she took the precaution of getting a bill of sale on her furniture, so that the authorities, balked in every direction of their prey, have now seized the lady herself and committed her to jail for two months. A vigorous agitation for her release is going on, and it is confidently expected that within a few days Halloway’s portals will again open wide and that a huge mass meeting already being organized, in Trafalgar Square, will publicly welcome her back to the arms of her fellow tax-resisters.

Militant Householders’ Slogans Against Unrepresented Taxation

More on the Harvey case from the Melbourne Argus:

Tax Resister.

Siege of Suffragette’s House.

Bailiff Uses Battering-Ram.

, .

Primitive but effective means were resorted to by a bailiff, who, acting on a distraint order, sought to enter the house of a leading suffragette.

The lady in question was Mrs. Kate Harvey, of the Women’s Freedom League. She had declined to pay taxes, and was being supported in her resolve by Mrs. Charlotte Despard, the well-known president of the league.

Mrs. Harvey resides in “Brackenhill,” a large mansion in Highland road, Bromley (Kent).

Failing to gain an entrance to the house, the bailiffs procured a battering ram, and, with the assistance of the police, accomplished his purpose at the end of two hours by smashing in the front door.

[Mrs. Harvey has for years been an ardent exponent of tax resistance. In her goods were seized and sold for inhabited house duty, and her residence was barricaded against the King’s officers for eight months, entry by force being a last effected under a warrant. On the same date Mrs. Harvey was sentenced to distraint or seven day’s imprisonment for a tax unpaid on a male servant. Her companion, Mrs. Despard, has served two terms of imprisonment.]

And a bit more, from the Adelaide Register:

Battering Ram Used.

Considerable difficulty attended the levying of a distress upon the goods of Mrs. Harvey, of the Tax Resistance League; at Bromley, Kent, on Tuesday. Upon the arrival of a tax collector, a bailiff, and a police sergeant, they found the outer gate locked and the doors of the house barricaded. The gate offered little obstruction, but to get the door of the house open was a difficult matter. Finally, after a heavy beam was used as a battering ram, the door went in with a crash. The door, however, led only to a narrow passage, where a still more obstinate door barred the way. A crowbar, battering ram, and a small jemmy were here brought into use, but even with those it was nearly half an hour before the door, almost splintered, gave way. Later, the hall was entered, where the tax collector was met by Mrs. Harvey and Mrs. Despard. Here was little furniture visible, and it was not until a locksmith had forced the door of the dining room that the bailiff was able to place his levy upon goods. The amount of the tax, it is understood, is about £15.

The remaining articles concern the resistance of Sophia Duleep Singh. First, from the New York Herald:

Princess’ Jewels Are Seized for Fines

Sophia Duleep Singh, of Woman’s Tax Resistance League, Refusing to Pay, Loses Gems.

A pearl necklace and a gold bangle studded with pearls and diamonds, belonging to Princess Sophia Duleep Singh, have been seized to satisfy fines and costs of about $80, which she was ordered to pay for keeping a carriage, a groom and two dogs without a license.

The jewels will be sold at a public auction. The Princess is a member of the Woman’s Tax Resistance League.

Next, from the Adelaide Register:

Princess Fined.

Princess Sophia Duleep Singh, of Faraday House, Hampton Court, made her second appearance at Feltham Police Court, Middlesex, on . She is a member of the Women’s Tax Resistance League, and was summoned for keeping a male servant, a carriage, and two dogs without licences. The Magistrate imposed fines of £5 each in respect of the groom and carriage, and £1 5/ for each of the dogs, with costs amounting, to 18/.

Finally, from the Adelaide Register:

Princess’s Protest.

Princess Sophia Duleep Singh, of Faraday House, Hampton Court, saw her jewels seized under a distress warrant rather than pay fines and costs amounting to over £16 for keeping a groom, a carrage, and two dogs without licences. By order of the Justices of the Spelthorne Division of Middlesex, the jewels were offered for sale by public auction at the Twickenham Town Hall on . The auctioneer (Mr. Alaway) explained that the jewels seized by the police consisted of a necklace, with 131 pearls, and a gold bangle, with a heart-shaped pendant, with a diamond centre surrounded with pearls. He was proceeding with the sale when Princess Sophia Duleep Singh, who occupied a seat in the front of the hall, rose, and exclaimed:— “I protest against this sale, seeing it is most unjust to women that they should be compelled to pay unjust taxes, when they have no voice in the government of the country.” The bidding started at £6, and when it had reached £10 the lot was knocked down to Miss Gertrude Eaton, a member of the Women’s Tax Resistance League. Bidding for the gold bangle started at £5, and only two other bids being received, it was sold to the same lady for £7.

In the Washington Herald, Clara Bewick Colby continued her impressions of the British women’s suffrage movement with a note on tax resistance:

There is a league existing for this very purpose to enroll women who are willing to have their property sold for taxes. When a member is to be sold up a number of her comrades accompany her to the auction-room. The auctioneer is usually friendly and stays the proceedings until some one of the league has mounted the table and explained to the crowd what it all means. Here are the banners, and the room full of women carrying them, and it does not take long to impress upon the mind of the people who have come to attend the sale that here is a body of women willing to sacrifice their property for the principle for which John Hampden went to prison — that taxation without representation is tyranny.

Not of American Origin.

I always felt at home on these occasions as I saw the familiar mottoes ranged around. I had supposed they were of American origin, as we had quoted them in our suffrage work; but I found that all the principles embodied in our Declaration of Independence belonged to an earlier struggle for freedom which had been won on British soil, and exactly the same as the women are waging now. The women remain at these auctions until the property of the offender is disposed of. The kindly auctioneer puts the property seized from the suffragists early on his list, or lets them know when it will be called.

The object lesson of the sale and the subsequent meeting on the street corner or in the nearest park carries the message to an outlying part of London, and to a people who otherwise would know nothing of the agitation. The discrimination which the government shows on every hand is apparent in this matter of seizing goods, for some are never annoyed for their delinquent taxes, while others are pounced upon with severity. The league makes resistance systematic and effective so that no effort is lost. Sometimes no one will bid for the sufragist’s property and they carry it home again, but the government cannot seize it for that assessment. Of all forms of militancy this is most logical, and it is one that women might well adopt everywhere, as it was inaugurated in America when the Smith sisters of Glastonbury, Conn., allowed their New Jersey cows to be sold year after year under protest.

Mrs. Despard, sister of Gen. Sir John French, who is president of the Woman’s Freedom League, has been sold out repeatedly, until she has around her only the barest necessaries of life.

There is an imperial tax for the non-payment of which the person and not the property is seized. Miss Housman, sister of the distinguished dramatist, Lawrence Houman, lives with him, but owns a little property subject to the imperial tax. It was only a trifle — four and six ($1.05) — but she refused to pay. Various processes were served upon her until the sum had grown to about $15. She was warned repeatedly by the officer that she would be arrested if she did not pay, but she was obdurate. At length the officer arrived to escort Miss Housman to Holloway jail. He was very polite and took her in a taxi, which cost exactly the sum of the original tax. (Here it would have been for that distance the sum of the tax and costs). Miss Housman was from day to day interviewed by various officials to get her to pay her tax, which she declared she had no intention of doing. The government was in a quandary. There was a law to put Miss Housman in prison but there was no law to let her out until she paid the tax and costs. The government offered to knock off the costs and let her off with the original four and six. Miss Housman was still obdurate. To all intents and purposes she was in Holloway for life.

To make capital of the situation and to keep up her courage the Tax Resistance League organized a procession to Holloway. I was extremely glad to be on the spot and able to show that I was not a fair-weather suffragist, for the weather had been perfect on the occasions of the five processions in which I had already taken part in England, and this day was rainy and the streets muddy.

It was a long trudge the four miles to Holloway but many made it, and, lo! when we got in front of the frowning old fortress the meeting that had been planned for protest became one of victory, for the government had weakened and Miss Housman was free. She was a very quiet, delicate woman who had never taken any other part in the movement, and she made her first suffrage speech this day under the walls of Holloway jail.

Miss Housman has just been called upon by the board of inland revenue to pay arrears on her taxes, and she has again expressed her determination to abide by “plain constitutional duty in refusing consent to taxation without representation.” There is a general movement among tax resisters to send their dues to one or other by the national funds for relief labeled “Taxes withheld from the government by voteless women.”

Jail Procession Frequent.

How many times had the women gone to Holloway to welcome out the prisoners on the day of their release! This was before the days of forcible feeding and the hunger strike which has made it necessary to take away the tortured victims in an ambulance and to a nursing home as quickly as possible. In the earlier days they have often been met with bands, sometimes the horses would be taken off the wagon and young girls would draw it in a triumphal procession. Then there was breakfast and speaking, and everything to make it a gala occasion.

I was present at one of these breakfasts in Queen’s Hall decorated with flowers and banners and with tables for hundreds. It was a queer sensation in those days to look upon sweet and ladylike young women — I remember that on this occasion one was the niece of the violinist Joachim — 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. One, of their favorite banners bears the inscription:

“Stone walls do not a prison make.
  Nor Iron bars a cage.”

I came across the poem the other day from which this is taken. It contains four stanzas, written by Sir Richard Lovelace in prison in the middle of the seventeenth century. The balance of the stanza quoted is:

“Minds innocent and quiet, take
  That for a hermitage.
If I have freedom in my love.
  And in my soul am free.
Angels alone, that soar above.
  Enjoy such liberty.”

We shall see in the next paper which will deal with Lady Constance Lytton’s two prison experiences, that this is the spirit that animates women in prison even when undergoing tortures. They are upheld by a sense of devotion to a great cause, and they feel that they are enduring this for the sake of all women. With such consecration there often comes to such prisoners a development of spirit that is truly marvelous. All ordinary values have slipped away and the sense of personality is lost in the new sense of solidarity. They are at one with all the suffering women and the wronged women of the past and of the present. I never talked with one who regretted having gone through the tortures of the prison. They are the birth-pangs of the new age.

Rides in the Wagon.

From this wonderful breakfast and the inspiring speaking I was privileged to ride with the group that accompanied the released prisoners to the suffrage headquarters. Notwithstanding that the young girls dressed in white and harnessed to the wagon with their green, white and purple ribbons, had drawn the six women all the way from Holloway, they gaily took up the march and drew the wagon the additional two miles to St. Clement’s Inn.

There was one young woman not released with the rest because she had infringed a prison regulation and had written a letter to her mother. She was to be out a week later, and the same demonstration was made for her, only varied with elaborate use of the Scotch heather which gave the colors of the Union, white, purple and green. Again the girls drew the wagon from Holloway and the young Scotch woman who was being escorted away in triumph bore a banner with the words (warning Mr. Asquith) “Ye mauna meddle with the Scotch thistle, laddie.”


Laurence Housman wrote an autobiography called The Unexpected Years that includes the following story of his sister Clemence’s imprisonment for tax resistance during the women’s suffrage struggle.

I believed that tax-resistance, so organized that the government would be forced to seize not the goods but the persons of the resisters was the best and most constitutional lines for militancy to adopt. But it required time — about eighteen months in my sister’s case — to materialize effectively. And the Militant Leaders, always assuming that they were going to get the vote in a shorter time than that, though they did not discountenance it, refused to make it a plank in their organized policy. They preferred the more spectacular and provocative course of deputations, election-fights, and interruptions at meetings.

It took my sister Clemence eighteen months and more to get the matter so arranged that, in her own words, she might give her vote against the Government “at the Holloway polling booth”. It was not much satisfaction to her militant mind, to refuse to pay taxes, if in the end they could be distrained for. A good many of the tax-resisters were content with that form of protest; it did not content her. But the other and better way needed some planning; it also took time. She rented a holiday cottage, stocked it with furniture not her own, went occasionally to stay in it, and, when the time came, refused to pay inhabited house duty which amounted to 4s. 2d. In course of time, after repeated application, she was summoned, and law costs were added. As there was nothing on which the court could distrain, the legal process went slowly on, and the Government, in its vain attempt to extract 4s. 2d. from a pocket which could not be picked, ran up a bill which amounted to several pounds. When this enlargement of the debt failed to bring her to reason, arrest and imprisonment were threatened as the only alternative. A polite emissary from Somerset House came and interviewed her; and we heard afterwards that he reported her as being “such a lady”, that it would only need the actual presentation of the warrant for arrest to bring about submission.

So the next day the warrant was presented, and, failing to take effect, the warrant officer retired for fresh instructions; and a day later did come with a reinforcement, and actually arrested her. Like all good comedy there was in it an element of pain; but it was very funny. My sister said, “Are you going to walk me to Holloway?” “Oh, no!” she was assured, “We shall take you in a taxi.” “I shall not pay for it,” she said. “Oh, no, of course not, we shall pay for it.” I then offered to pay the extra sixpence, if I might come too. They were most kind about it; one of them, to make room for me, went and sat by the driver; and so we all drove to Holloway, and as we passed through the gates, the taxi, for which the Government was paying, registered the exact amount of the original debt 4s. 2d.

A week later she was out again; and I heard then some of her experiences during that eventful week of enforced idleness. Knowing her rapacity for work, “What did you do all the time?” I asked. “I sat and bubbled,” she said; and I realized that triumphant mental satisfaction might be, for a week at any rate, a good substitute for industry.

She was interviewed by the governor. “How long are you in for?” he inquired. “For life,” she told him. What did she mean by that? She explained: “I am here until I pay; and I am never going to pay.” And she never did, either then or afterwards, until she got the vote.

The medical officer came to see her twice; it was soon evident they wanted to release her on the score of health. “You are eating too little,” he said. “I am not a big eater,” she told him, “even though I lead an active life. Here I am doing nothing, so I eat less. But I am perfectly well, thank you,” That excuse having failed, after a week they let her out for no reason stated.

I heard shortly after from a mutual acquaintance that the governor had said to him, “What did those fools mean by sending us a person like Miss Housman?” It is pleasant to know that officialdom sometimes looks foolish even to its own officials.

Housman also takes credit and/or blame for getting Bernard Shaw to speak at a rally for imprisoned suffragist Mark Wilks:

I must have been a considerable nuisance in those days to authors, actors, and others of my acquaintance, who were friendly to the cause but did not want to be bothered by it. It wasn’t their job, any more than it was mine; and though most of our leading authors signed a declaration in favour, few of them did more. I did on one occasion get Bernard Shaw to speak at a protest meeting over the imprisonment of Mr. Wilkes for his wife’s taxes, which she conscientiously had refused to pay. That secured us a big meeting; he was genially brutal in his treatment of the situation, and made the unfortunate Mrs. Wilkes cry by declaring that, were she his wife, he would take all possible steps to divorce her for so callously allowing him to be imprisoned for her debts. I had to speak after him, and I said, untruthfully, that I was sure he had not meant to be unkind. I think he had meant to be, and thought that she thoroughly deserved it. Mr. Wilkes was, in fact, a willing victim: though it was perfectly true that, with only a working-man’s wage, he was unable to pay the income-tax of a wife who was a successful medical practitioner.