Tax resistance in the “Peace Churches” → Quakers → 18th century Quakers → Job Scott

Joshua Maule, in his book Transactions and Changes in the Society of Friends, and Incidents in the Life and Experience of Joshua Maule (), gives a good look at how the debate over war tax resistance played out among Quakers during the American Civil War.

… If the Society of Friends was in a healthy condition, there would, I have no doubt, be some action taken in the yearly meeting, in giving counsel and encouragement to strengthen the hands of Friends faithfully to maintain a Christian testimony against war and all warlike measures, including the present levying of a tax for the support of the war. The latter subject was brought before the meeting, but the spirit which prevails, and has ruled for years past, turned judgment away backward, and the honest-hearted, who had hoped for counsel and advice from the Church, were discouraged through the position taken by the leaders of the meeting, who endeavoured to make it appear that our testimony did not require us to decline paying the tax now demanded. They referred to the writings of early Friends on the subject of taxes, intimating that their testimony was not against such a tax as the present; but they did not produce the proof of such an assertion, neither could they. I am satisfied there are no writings of sound Friends of any period in the existence of the Society which justify or seek to defend or excuse the payment of a clear and direct war tax such as ours. But there is abundant evidence that they bore a clear testimony against it. The discipline of Ohio Yearly Meeting says:

Believing, as we do, that the spirit of the Gospel breathes peace on earth and good-will to men, it is the earnest concern of the yearly meeting that Friends may adhere faithfully to our ancient testimony against wars and fightings, avoiding to unite with any in warlike measures, either offensive or defensive, that by the innocency of our conduct we may convincingly demonstrate ourselves to be real subjects of the Messiah’s peaceful reign, and be instrumental in the promotion thereof towards its desired completion, when, according to ancient prophecy, “the earth shall be full of the knowledge of the Lord as the waters cover the sea; and its inhabitants shall learn war no more.”

Following this, the discipline enumerates a number of things which it is the judgment of the yearly meeting our members should not engage in, and says “that a tax levied for the purchasing of drums, colours, or for other warlike uses, cannot be paid consistently with our Christian testimony.” The whole chapter on war in the discipline is well worthy to be read. It clearly shows that those who now control and direct the affairs of our yearly meeting are not the same in principle with the Friends who framed the discipline; as they pay taxes which are named as being direct for war, and discourage others from maintaining a testimony against them.

There were many hindering considerations presented to my mind, and many arguments were used to discourage from declining to pay this tax, by Friends who were intrusted with the important concerns of the Church, and whom I had much esteemed and would have looked to for help, instead of hindrance, in supporting the testimonies of Truth. Amid the “strife of tongues” and the abounding of reasoning, which I often thought brought darkness rather than light, it remained clear to my mind, as I endeavoured to look to the only sure Guide, “the Wonderful Counsellor,” that, let others do as they would, the only safe way for myself was to entirely decline paying the war tax, and leave the consequences.

Fully impressed with this feeling, I went to the County Treasurer, and informed him how I wished to pay my tax. He objected to receiving it as I requested, as he thought the law would not allow it, but he did not find any law to prohibit him from so doing. I told him I was aware that the authorities would collect the unpaid part of my tax by distraint, but that I believed it was not right for me to pay money to support war. He made many objections to complying with my wishes, all which I answered as well as I found ability. He heard me patiently and kindly, and admitted that he understood the ground of my declining to pay the war tax, and he seemed about to accede to my request when a new difficulty arose in his mind. He said “he did not know whether the law would allow him to do so; he might suffer loss or be fined, and he must consult his law-books.” I saw this might unsettle the conclusion he had almost arrived at, and so increase the difficulty, and feeling more strength than when I entered his office, — for I went in weakness, — I said, if he should sustain any personal loss in the matter through being adjudged to have failed in his duty, I would be accountable to him for such loss. This seemed to be assuming a serious responsibility. I may have been in error therein, and have been censured in this particular by some Friends; but I felt satisfied at the time, and have so continued. A faithful testimony, however, subject to all that it may involve or incur, is a question of obedience rather than of dollars and cents. The Treasurer took my word in the matter, and I paid him the full year’s tax, thinking it best not to avail myself of the legal privilege of paying one-half six months later. It was entered on the receipt that I had paid all my tax for , except 8½ per cent., which was the part expressly named in the tax-list as for the war at that time.

A few days since a neighbor, who frequently comes to my store, asked me to loan him a sum of money for a few days. I gave him the amount he asked for, and he then said what he wanted it for was to pay my war tax; that the delinquent tax-list had been sent to him for collection. I had not expected the unpaid tax would be collected before the expiration of the year, or till after the time fixed by law for the last payment; neither did I suppose that a man in such a position — a farmer of considerable property — would engage in such a collection, so that I was taken by surprise. I immediately told him he could not have the money for that purpose. He appeared unwilling to give me any offence or to take my property, and said he thought I would surely be willing to let him do as he intended, as he had borrowed the money. I told him I would rather have paid the Treasurer myself than have it done in this way, and that he must return the money to me. He did return it, but seemed perplexed, and to regret having undertaken to collect the tax. He said he would have to take property, and when he afterwards came for that purpose, he wished me to show him such things as I would rather he should take. I told him I would not take any part in the matter, either to help or hinder; he must take his own course. He was very respectful, and went away manifesting disappointment and uneasiness with the business he had taken in hand. I felt to rejoice that I had escaped the snare laid in borrowing the money, and had not submitted to compromise my testimony. Weak and unworthy I am, and unfit I feel myself to be, to put forth a hand to support the ark of the testimony, fearing I may not be able to stand through all, though I am in measure sensible of having been sustained and helped with a portion of that strength which is made “perfect in weakness.” Earnest are my desires that I may be enabled to stand through all the trials and provings of this uncommon time, and be preserved consistently with His holy will unto whom alone the cause belongeth, so that honour, praise, and thanksgiving may be rendered unto Him.

the taxgatherer came for property to pay my war tax. He seemed embarrassed, and wished to talk with me on the subject. I felt free to converse with him, and explained the nature and ground of my declining to pay, and the view held by Friends in regard to all war. He admitted it was correct, and he believed I was acting from conscientious motives: He said “he thought it was easier for me than him.” He took several pieces of goods, some of which he afterwards returned. And so what appeared at the first like a mountain of difficulty has passed comfortably away, and renewed cause remains to trust in Him who careth for all who fear and obey Him.

He later tells of his worry about some of his fellow Friends who were a little wobbly on the subject:

. While at Flushing attending our quarterly meeting, Isaac Mitchell informed me that Asa Branson and Joseph Hobson, with himself and some other Friends who had paid half of the tax, were fully decided they could not pay the war tax, but that they would leave it unpaid when they made the last payment. I was glad to hear they had so decided, though I feared they had missed the right time, in making the first payment without then maintaining the testimony against the war tax; as they must have paid half of it when paying the other; and I knew that delays in such important matters were often dangerous.

. Our friends Isaac and Mary Mitchell being at my house, I inquired how Friends of Flushing had fared in regard to the war tax. Isaac replied “that they had paid the whole tax without reserve.” On my expressing surprise, he said “they had conferred together and reconsidered the matter after his informing me that they were decided that they could not pay it.” “They had consulted Friends’ writings, &c., and come to the conclusion that as this was a mixed tax, and as Friends had always paid taxes, part of which had gone to support a military establishment, it was better to pay this tax, and make no trouble about it.” I had feared this result when first informed that they had paid the one-half without reserve. It was a sorrowful consideration to me that leaders of the people had let fall this Christian testimony, on the first trial of their faith, when a pecuniary sacrifice was required, had forsaken the vital principles of their profession. After acknowledging a clear view as to right and wrong, they had rejected the light and its leadings, and so missed the reward that might have been extended to them, and, through their example, to many others.

The question as to paying this tax came before our quarterly meeting, and there was a serious concern on the minds of some that Friends should stand faithful to our testimony against war. But this feeling was, for the most part, among those less forward in the meeting. Those who had the management of affairs had no encouragement to hold forth for any to maintain this testimony; it was far otherwise with them. They represented that the writings of early Friends justified the payment of such taxes; and while the meeting was engaged with the subject, Asa Branson declared, boldly and with an evident sense as well as tone of authority, being clerk of the meeting and a recorded minister: “We can pay the tax, but we cannot fight!” And with dark and subtle reasoning he laboured to destroy the conscientious scruples of others. Their voices were silenced, and darkness and death, spiritually, were, in my apprehension, brought over the meeting, which seemed to acquiesce in the decision of the clerk that we were at liberty to pay the hire of others engaged in war, though we could not fight ourselves. I have no doubt the sin was less with many who, without proper consideration and ignorant of the precepts and commands of Truth, went into the field of battle, than with those whose eyes had been enlightened to see the peaceable nature of the Redeemer’s kingdom and were professing to uphold it, and who yet voluntarily paid the wages of the warrior, in a war that imbrued the nation in blood.

The arguments and conclusions of the clerk and others in authority appeared to convince, or to suit the feelings of, most in the meeting: by pursuing the course indicated they could save their property and avoid suffering, though plainly transgressing the letter of the discipline. This was much kept out of view, and other things were brought forward which are not named in the book of discipline, and were represented as being of like character with the war tax in its respective bearings, such as the use of government money, &c., — a mode of reasoning well calculated to lead to evasion of our testimony and to confuse and bewilder the honest-hearted. There seemed to be no concern with these leaders to commend a regard to our excellent discipline and to stand faithful to the Truth, — no recommendation to a course in accordance with the words of George Fox: “I was glad I was commanded to turn people to that inward light, spirit, and grace, by which all might know their salvation and their way to God.” Nothing of this nature was introduced. The war and the bounty tax was paid by all this class of Friends; the blighting assertion being often heard from them “that the tax demanded was a mixed tax, and they could not avoid paying it.”

The members of the quarterly meeting were not all drawn into this apostasy from first principles. Some of them adhered to the law and the testimony, trusting in the arm of Divine Power for help and preservation.

I extract as follows from the writings of Thomas Story:

Though the discipline now in use in the Church is of God through the openings of His wisdom and dictates of His Spirit, yet it may be said now of discipline, as Paul, personating that state, said of the Law: “The law is spiritual, holy, righteous, just, and good; but I am carnal, sold under sin.” The discipline is settled to great and glorious ends; but as Satan regards not what be the law, if he can be judge to pervert it, so even in this age the mystery of iniquity hath so wrought as that ungodly men in some places have advanced themselves into the seat of judgment, whose spirits and ways are for judgment and condemnation; who by that means, being unseen of some and awing others, turn the edge of judgment backwards, and pervert right, put truth for error, and error for truth; which being the highest abomination and indignity to the Lord, He will shortly arise to the discovery and overthrow of all such, with their evil work, throughout the world.

The writings of early Friends were often at this time spoken of and referred to in general terms, both in our meetings for discipline and in private discussion, for the purpose of depreciating the testimony then involved; and the assertion was advanced that such taxes as the present were paid by early Friends; but in no case, I believe, was any definite expression of theirs ever shown, or actually adduced, to sustain the assertion.

Having, from my youth, been an interested reader of the history, the journals, and other approved writings of Friends, I have not found, either in their early or more modern standard writings, anything to support an argument in favour of paying a war and bounty tax, such as is now demanded; so that, as I apprehend, to assert that faithful Friends have ever paid, or advocated the payment of, such a tax, is to misrepresent them.

Thomas Story, being at in New England on a religious visit, thus writes:

I think proper to observe here that this being , the government of New England was preparing to invade Canada, and there being many Friends at that time within that government who could not bear arms on any account, as being contrary to our conscience and sentiments of the end and nature of the Christian religion, which teacheth not to destroy, but “to love our enemies,” the people of New England made a law “that such of the inhabitants of the government as, being qualified or able to bear arms and regularly summoned, should refuse, should be fined, and refusing to pay the fine, should be imprisoned and sold, or bound to some of the Queen’s subjects within that colony for so long a time as by their work they might pay their fine and charges.”

On we went to an appointed meeting at Bristol on the main, where two of our young men, namely, John Smith and Thomas Macomber, were prisoners, being impressed, by virtue of this law, to fight against the French and Indians. The prisoners being brought into court, Thomas Cornwell and I, and many other Friends, went in with them, and though we had our hats on, the judge was so far indulgent as to order us seats, but that our hats should be taken off in a civil way by an officer. I replied we did not do that with any disrespect to him or the court, but our hats being part of our clothing we knew not any harm nor intended any affront to the court by keeping them on. And though religion be not in the hat, yet where it is fully in the heart the honour of the hat will not be demanded, or willingly given or received by the true disciples of Him who said: “I receive not honour from men. But I know you that ye have not the love of God in you. How can ye believe which receive honour one of another, and seek not the honour that cometh from God only?”

The prisoners being at the bar, the judge asked them the reason of their obstinacy, as he called it, running again into several high charges against us as a people. The young men modestly replied: “It was not obstinacy, but duty to God according to their consciences and religious persuasions, which prevailed with them to refuse to bear arms or learn war.” But the judge would not by any means seem to admit there was any conscience in it, but ignorance and a perverse nature; accounting it very irreligious in any who were personally able to refuse their help in time of war, with repeated false charges against us as a people, saying “since we could pay public taxes which we knew were to be applied to the uses of war, why could we not pay those which were by law required of us instead of our personal service?” I desired leave of the court to speak, which was granted, and said: “If the judge would please to keep to the business of the court concerning the prisoners I would, with leave, speak to the point of law in the case; but if he thought fit to continue to charge us, as a people, with errors in matters of religion, not properly before him, I should think it mine to answer him in the face of the court,” adding “that I could give the court a full distinction and reason why we could pay the one tax and yet not the other,” which the whole court, except the judge, was desirous to hear, and he, too, was silent. I began with the example of Christ Himself for the payment of a tax, though applied by Cæsar to the uses of war and other exigencies of his government, and was going on to show a difference between a law that directly and principally affects the person in war, requiring personal service, and a law which only requires a general tax, to be applied by rulers as they see cause, and affects not the person. “For though we, as a people, readily pay such taxes, impartially assessed, yet, as the kingdom of Christ is not of this world, His servants will not fight, though they may, and ought to, pay taxes according to the example of Christ, their head.”

The judge interrupted me, saying, “I would preach them a sermon two hours long, if they had time to hear me.” Then Thomas Cornwell desired them to be careful what precedent they made upon this law, since neither he nor any of us knew what might be the effects of it, or how soon it might be any of our cases; and that it would be very hard upon us to be sold for servants. He then demanded a precedent, where, at any time, any of the Queen’s subjects ever sold others of them for the payment of taxes, where conscience and duty towards God and Christ the Lord were the only cause of refusal; adding “that he could never pay any of those taxes, though he should be sold for the payment of them.”

Here, Maule adds some excerpts from John Woolman’s journals, which I have reproduced at this page.

John Woolman’s journal and writings fully and clearly set forth his views and feelings on the subject of war taxes: they are well worthy the attention of those who are seriously disposed to follow the requirings of Truth in this important matter.

John Churchman, also in , being in Philadelphia at the time when the Assembly of Pennsylvania was sitting, says:

We understood that a committee of the House was appointed to prepare a bill for granting a sum of money for the King’s use, to be issued in paper bills of credit to be called in and sunk at a stated time by a tax on the inhabitants; on which account several Friends were under a close exercise of mind, some of whom, being providentially together and conferring on the subject, were of opinion that an address to the Assembly would be proper and necessary, and one was prepared accordingly, presented, and read.

From this address I take an extract, as follows:

The consideration of the measures which have lately been pursued and are now proposed having been weightily impressed on our minds, we apprehend that we should fall short of our duty to you, to ourselves, and to our brethren in religious fellowship, if we did not in this manner inform you that, although we shall at all times heartily and freely contribute according to our circumstances, either by the payment of taxes or in such other manner as may be judged necessary, towards the exigencies of government, and sincerely desire that due care may be taken and proper funds provided for raising money to cultivate our friendship with our Indian neighbors, and to support such of our fellow-subjects who are or may be in distress, and for such other like benevolent purposes, yet, as the raising sums of money and putting them into the hands of committees who may apply them to purposes inconsistent with the peaceable testimony we profess and have borne to the world appears to us in its consequences to be destructive to our religious liberties, — we apprehend many among us will be under the necessity of suffering rather than consenting thereto by the payment of taxes for such purposes.” “We sincerely assure you we have no temporal motives for thus addressing you; and could we have preserved peace in our own minds and with each other we should have declined it, being unwilling to give you any unnecessary trouble, and deeply sensible of your difficulty in discharging the trust committed to you, irreproachable in these perilous times.

John Churchman further says: “Many Friends thought they could not be clear as faithful watchmen without communicating to their brethren their mind and judgment concerning the payment of such a tax; for which purpose an epistle was prepared, considered, agreed to, and signed by twenty-one Friends. Copies thereof were concluded to be communicated to the monthly meetings, as follows:

Here, Maule reproduces the text of that epistle, which I included in a Picket Line entry .

The following is taken from the “journal of Job Scott:”

At our yearly meeting this year, , the subject of Friends paying taxes for war came under solid consideration. Friends were unanimous that the testimony of Truth and of our Society was clearly against our paying such taxes as were wholly for war; and many solid Friends manifested a lively testimony against the payment of those in the mixture, which testimony appeared evidently to me to be on substantial grounds, arising and spreading in the authority of Truth. It was a time of refreshment to an exercised number, whose spirits, I trust, were feelingly relieved in a joyful sense of the light which then sprung up among us.

It does not appear from anything that I have met with, and I believe there is no evidence, that at the rise or in the very early days of the Society there was any tax demanded expressly for the support of war. But the pure doctrines of the Gospel of life and salvation being clearly against all “wars and fightings,” and teaching “peace and good-will to men,” Friends, as they were steadily concerned to be faithful to the True Teacher “who teacheth as never man taught,” were shown from time to time their religious duty in this important matter; and many of them, at an early period, became satisfied that the Spirit of Truth required them to refrain from contributing in any way to the support of war. The taxes being so levied that they could not distinguish in regard to them, when the nation was engaged in war they believed it was more consistent with the Divine will and safer for them to suffer distraint and loss of property than to pay the mixed taxes. As their testimony was faithfully maintained, and defined to their understanding, they became unanimous in their belief, as Job Scott informs us, that it must be clearly against paying taxes which are specially for war; and this principle became incorporated in the discipline of the Society. Philadelphia Yearly Meeting makes record accordingly, at different times , and offenders were considered disownable. Ohio Yearly Meeting, afterwards established, has similarly recorded its judgment and decision.

This subject of taxes occupied much time in our monthly meetings. The reasonings and arguments of those who controlled the action of the meeting being so different from those above quoted from the writings of early Friends, who were so careful to advise and encourage a faithful testimony, I now propose to rehearse some of them; and for that purpose I refer to a letter received from my friend Nathan Hall, an elder of much influence: it embraces several subjects which agitated the Society. I extract the part relating to taxes:

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Dear Friend, — I have for some time thought of writing to thee. The tax question being a prominent one, I will first allude to it. In paying the bounty tax that I did, though it was not known or intended to be as it turned out, I never have stood, and trust never shall stand, in defence of it. I was very sorry and sorely distressed on account thereof, more so than of any other act of my life, and am willing to condemn it in any way the Truth requires. If my friends think, as thee and some others do, that nothing short of a course of disciplinary treatment will do, let it be so; however humiliating such a course would be, I hope I may be willing to bear it if it is for the clearing of the Truth.

As for the other or mixed tax, as I conceive it to be, we have viewed it differently and, I believe, honestly. So while condemnation has been passed upon me for endeavouring to ascertain the true position of the trouble, that I might abandon my former views if I found they were wrong, I have thought that if some others had been willing to have given the subject the investigation its importance demands, they could hardly have failed to discover they were paying the very description of tax they are objecting to, and spared the censure of their friends. However any may endeavour to quiet their apprehensions or press their views upon others, it cannot change the fact plainly expressed and carried out by the law, — that whether we pay less or more of that tax, a certain proportion of it goes for military or war purposes; and it avails nothing to say: “We did not pay it for that purpose, and if wicked and bad men so apply it, it is their lookout, not ours.” We can say that of all the tax as well as a part.

If the law had said so many dollars to be raised for war purposes, instead of such a portion of each and every dollar, it would have been plain and not a mixed tax. Such is not the case; it is all collected together and thrown into one general treasury, where it remains till it is apportioned out for the different purposes designated by the law. There might be as many different classes of objectors or withholders of tax as there are purposes for which it is appropriated, and the officers of government know nothing of the nature or cause of any of them; they would only know there was a deficiency, and apply that on hand in due proportions for their different purposes, and the deficiency, when collected, in like manner. To illustrate it more fully I will suppose a case which I believe is strictly parallel, thus: We both have a testimony against the use of ardent spirits, but are, being very thirsty, placed in a situation where we can get no water except some that has a small portion of whiskey in it. Being under the necessity of taking something, thee may, by inquiry and calculation, find what proportion of the objectionable article is contained in it, and leave just that much in thy bowl; while my understanding will be that in partaking I partake of both good and bad, and in refusing refuse both. So that with me the question is and has been, not what portion I should pay so much as whether any at all. I know thy argument is that it is a direct war tax, for it plainly says so much is to be applied for that purpose: so it is with the liquor; we know it is there, but can we separate either of them? If we can I would be willing to do it.

I have not yet felt at liberty to withhold the just dues of government on account of a portion being woven in with it that I do not approve of; nor can I call in question the decision of different high authorities where I believe they were similarly tried. Though I have thus expressed myself, it is by no means intended to apply to or influence those holding different views; I would encourage every one to attend strictly to his or her feelings in the case, — ”To him that esteemeth anything to be unclean, to him it is unclean;” nor, as before expressed, do I want to foreclose labour one with another; if it is done under a right feeling or authority, it will have a tendency to bring us nearer together in the right thing. In thus labouring we will have to extend charity one toward another, — more than is sometimes done, — and in our zeal for the testimony examine well its different bearings. In so doing suffer me to call attention to one part that some are tried with that may have escaped thy notice, or, having noticed, been passed over. Thee is very positive that thee is right in thy view of the subject, while there are others as much so that thee is pursuing a course more objectionable than the one complained of. They say thee pays a tax as exclusively to carry on war as any other, — for liberty to sell goods; and thee pays another in the purchase of those goods, and then charges sufficient in the sale of them to amply cover the two former; that thee is not only paying such a tax, but employed in collecting it off of others; and for what? — for the love of gain, as a competency has already been obtained. There is another feature that has not passed unnoticed: that thy suffering for the testimony is very different from what it would be with many others; the cash sale of a few goods at auction, probably for their full value, bears no comparison to selling a farm at perhaps less than one-five-hundredth part of its value where there is no possible means of ever having any redress or restitution. This is not an imaginary event that may never happen, but something that doubtless often happens.

There are persons — and, it may be, many — who own real estate in other counties than the one in which they live, with no personal property on them, when the land would have to be sold. No collector, under any circumstances, can go out of his own county to collect. I don’t advance this as an argument to evade suffering: if it is right, we should passively bear it, be the sacrifice what it may; but I do think it should be a caution how we press matters of doubtful expediency.

Thy friend,
Nathan Hall.

The positions taken in this letter and its arguments, with other similar ones, were set forth and pressed upon Friends who were not easy to pay the war tax; and Nathan Hall rehearsed them quite fully in our monthly meeting, endeavouring to show by the same reasoning as to the position and action of the officers of the law that it would be in vain to undertake to maintain a clear testimony. Other Friends turned their influence in the same direction in the meeting, with various modes of reasoning. Louis Tabor said “we ought to withstand the tax as long as we could, and testify against it before we paid it.”

Ann Branson was at our meeting at one time when this matter was under discussion, and, the shutters being opened at her request, she directed her communication very much towards it. She compared those who were paying and encouraging others to pay the war money to the man with an unclean spirit, “who came out of the tombs;” and said it was a “swinish spirit” that promoted this evil work, declaring that the covering would be stripped off them; and, suiting the action to the word, she stripped her shawl from her shoulders.

I am not able to distinguish, as Nathan Hall has, between the war tax and the bounty tax, both being for the same purpose, and both being publicly set forth, in print, in their several amounts, clear and distinct from that required for civil purposes, a certain percentage being indicated as for each, — war, bounty, and other war purposes. The distinction appears to me to have no real difference, in fact, to sustain it, and both continued to be paid by those who used the arguments referred to. Those who so far abandoned our vital testimonies and led others in the same path took their own course and made their own record; and while sad and troubled in view of these things and the failing of those who should have been “standard-bearers” amongst us, I made my record also; and though I did not hide my views and feelings as to what was taking place, I endeavoured to keep clear of censuring or condemning others.

The arguments used in reference to what disposition the officers of the law might make of the money collected appeared to me to be valueless. What has any one to do with this kind of reasoning who is concerned to bear a testimony against war? Besides, I am not accountable for the acts of other men: if I owe a just debt, I must pay it; if the person receiving the money uses it for a bad purpose, the accountability is with him; but if he demand money of me avowedly to be used in any way to the plundering of my neighbour, destroying his property, or taking his life, then if I furnish money thus demanded I become an accomplice in the evil work and accountable for the sin. I consider our civil taxes a just debt that should be promptly paid, but I am satisfied that no human authority has either a moral or a religious right to demand of me money or means of any kind to aid in destroying the lives and property of my fellow-men. The teachings of the Saviour of mankind forbid me to comply with such demands if made, and His precepts also require me to submit peacefully to the powers that be, in whatever course they may take in regard to my person or property on such account.

The words of Christ, “Render unto Cæsar the things that are Cæsar’s, and to God the things that are God’s,” have often been brought forward as evidence that He approved of paying all taxes; it being said, in connection, that Cæsar was then engaged in war. The distinction, however, is sufficiently clear: the things that were Cæsar’s were, doubtless, those which appertain to the civil government; the things which belong to God are, surely, a clear and full obedience to His commands and to His laws. We know that all the precepts and commands of Christ which can be applied in reference to this subject are of one tendency, enjoining “peace on earth and good-will to men.” We do not know, after all, however, what was the exact nature and use of the tribute collected in those days, nor what were the situation and circumstances in which Christians or others were then placed in regard to such things.

The Judge of the whole earth has declared by the mouth of His prophet: “They shall beat their swords into ploughshares and their spears into pruning-hooks; nation shall not lift up sword against nation, neither shall they learn war any more.” This assuredly applies to the Christian dispensation, — a law of Divine authority which Christians were to be governed in accordance with; and so the early Christians understood it. As history informs us, for the first two centuries of the Christian era the followers of Jesus Christ maintained a faithful testimony against war, and when commanded to enter the army, the answer was such as these: “I am a Christian, and therefore I cannot fight;” “It is not lawful for a Christian to bear arms for any earthly consideration.” For their unyielding integrity and faithfulness many were put to death. They rendered unto God the things that were God’s, but what ground is there for supposing or asserting that they rendered unto Cæsar pecuniary means, in the form of tribute, to carry on war, when it is certain that they yielded their lives rather than do an act to promote it? May we not reasonably conclude that in their understanding the command to render unto Cæsar included nothing more than that which appertained to civil government?

Jonathan Dymond, in his essay on war, says, on recounting some of the expressions of Christians when commanded to take part in war,

These were not the sentiments and this was not the conduct of insulated individuals who might be actuated by individual opinion or by the private interpretations of the duties of Christianity: their principles were the principles of the Body; they were recognized and defended by the Christian writers, their cotemporaries.

The same writer says:

Let it always be borne in mind by those who are advocating war [and, I may add, how can it be more effectually advocated than by furnishing the means by paying taxes to carry it on?] that they are contending for a corruption which their forefathers abhorred, and they are making Jesus Christ the sanctioner of crimes which His purest followers offered up their lives because they would not commit.

The paying of a license is one of the things named as being more objectionable than paying a war tax. I paid license for my business, having no knowledge or intimation that it was for any other use than the general purposes of civil government. Nothing appears in our books of discipline in relation to this subject, though I have no reason to doubt Friends and others have paid business licenses for many years. I apprehend that it was a measure of that light — ”that true Light which lighteth every man that cometh into the world” — which manifested to my mind the sinfulness of paying money for war, and the need there was for me to refrain from doing it; and had I been sensible of any restraint in regard to the license, I believe I would have declined paying that also.

The argument adduced by Nathan Hall and others, in the framing whereof it is asserted that I am employed in collecting war tax of others, is grounded also on my paying customs and duties on the goods I sell. My business is almost exclusively in goods manufactured and produced in this country, though I have sold imported goods on which, no doubt, duty had been paid before they reached me. But in the discipline of Friends there is no adverse mention made of customs and duties; the Society evidently had not seen in the common payment of them any violation of the testimonies of Truth. But members are warned against dealing “in public certificates issued as compensation for expenses accrued or services performed in war.” These certificates were used in the purchase of land, similarly to “land warrants,” and Friends who bought land with them were amenable to the discipline.

While there is nothing in the discipline or in the writings of Friends, that I have met with, disapproving of paying customs and duties, simply as such, I will now bring forward a powerful testimony of a faithful Friend that they ought to be paid. William Edmundson, soon after , was engaged in selling goods in Ireland, which he bought in England, and he writes:

Whilst I was at sea, self reasoned strongly to save the duty on my goods, for I had an opportunity to do it, the troop my brother belonged to quartering at Carrickfergus and Belfast, who would have helped me, night or day. But I durst not do it, my conscience being awakened to plead for truth, justice, and equity; yet there was a great contest between conscience and self, and in this conflict many Scriptures were opened in my understanding that duties and customs ought to be paid; and, though self struggled hard for mastery, yet at last was overthrown, and the judgment of Truth prevailed.

William Edmundson was a bright example of steadfastness and unyielding integrity to the Gospel principles of life and salvation. He was an eminent minister, greatly esteemed and beloved; one that suffered exceedingly, both in person and in property, for his testimony. He knew what the Truth cost him, and that it was of inestimable value through life as well as in the hour of death, saying in the time of his last sickness: “I am now clear of the world and the things of it. Heaven and earth, sea and dry land, and all things, shall be shaken: nothing must stand but what is according to the will of God: so look to it, Friends. I do not see anything left undone which the Lord required of me when I had strength and ability, or that the Lord chargeth me with any neglect or transgression.” His friends could say of him: “Having run the race with patience and kept the faith, he departed this life in sweet peace with the Lord, in unity with his brethren and good-will to all men.”

Another assertion made in reference to our position was to the effect that the use of the national currency involved a paying of money for the support of war, — a position to which I did not feel to assent. The money coined by the government has always been used, without scruple as to propriety, by Friends and others, and I am not aware of any sound reason why paper-money issued by the government should not be used also. I am satisfied that if I do not myself apply any of either in paying taxes for or otherwise supporting or promoting war, I shall be clear of accountability, whatever amount may be applied by the government to war purposes of either specie or paper-money. The bonds used by the government I had no doubt were issued for war purposes; and it appeared to me that buying them was, in effect, loaning, and, so far, voluntarily furnishing means for carrying on the war; and entirely a different thing from using the public money in ordinary business. I never had anything to do with the government bonds.

I have felt a propriety in compiling the foregoing statement of the means used to influence Friends to forsake an essential testimony, and the views and testimonies of accepted teachers of the Truth as regards this and kindred subjects, adding concurrent evidence presented to my own mind. It will have been seen how that many honest-hearted Friends became bewildered, whose judgment at the first was clear that this tax could not be paid without violating a Christian principle, that which was once clear being confounded by the influence of the leaders and their many arguments and sophistries (not advanced for the defining of a reliable position or the uplifting of a standard abandoned by themselves, but, mainly, to stumble, to weaken, and destroy), and, further, by the arraying of matters and questions beyond the mental powers of some, and which the true witness in the heart had not called up or the disciplinary records mentioned.

In the resulting confusion “self” no doubt grew strong, and, as said by William Edmundson, strove in the mind to avoid pecuniary loss and suffering. Many were turned and swept by the current, some of them, as afterwards confessed, sadly to their own hurt.

I’ll continue with some more excerpts from Joshua Maule’s Transactions and Changes in the Society of Friends, and Incidents in the Life and Experience of Joshua Maule .


was all about the pre-revolutionary tax resistance against Great Britain practiced by rebellion-minded American colonists in an organized swadeshi-like campaign against the use of taxed imports.

When the American Revolution became a hot war this raised tax resistance issues of a different sort: from the pacifist Christian sects, particularly the Quakers, who were a major presence in the colonies, and who had to resist considerable pressure to support the patriot cause.

Not only were war taxes demanded in areas held by the revolutionary army, but the rebel Congress’s fiat currency was wildly inflationary and itself represented a war tax. As one Quaker group put it:

A concern having often arisen in this committee and [being] livingly reviewed at this time, that Friends might exert themselves in laboring to have their brethren convinced of the pernicious consequences of continuing to circulate the Continental currency, so called, it being calculated to promote measures repugnant to the peaceable principles we profess to be led by, and having [as we believe] greatly increased our sufferings, and brought dimness over many, by continuing in the use thereof; it is therefore agreed to mention it to the Quarterly Meeting for consideration.

Ezra Michener adds, using language that reminds me very much of that used by modern critics of American fiat money:

Friends had strong reasons for objecting to the use of this Continental money.

The creation by law of a circulating medium of fictitious value, for the purpose of a gradual depreciation, cannot be reconciled with truth and justice, however necessity may seem to require it. To say to the people you shall pass this paper for a certain nominal value to-day, but only at a less value tomorrow, and still less the day following, till it becomes entirely valueless, is a repudiation of a contract, — a refusal to pay a debt by the Government. As a substitute for taxation, its operation is extremely unequal, and therefore to the same degree unjust. Viewed in this light, it was strictly a requisition for carrying on the war, which Friends could not consistently pay.

Some Quakers refused to use the Continentals, which was an extremely dangerous form of tax resistance. It was seen by the rebel authorities as a variety of treason, and could be punished by death. (One Quaker was nearly hanged for refusing to accept Continentals in return for supplies the rebel army had forcibly requisitioned, when in fact his principles would not have allowed him to accept remuneration of any kind under the circumstances.)

Job Scott wrote of what he believed to be his duty under the circumstances:

Much close exercise of mind I had for a considerable length of time, on account of some particular scruples, which from time to time revived with weight, and so pressingly accompanied me, that I could not get rid of them. It being , and preparations for war between Great Britain and America; and the rulers of America having made a paper currency professedly for the special purpose of promoting or maintaining the war; and it being expected that Friends would be tried by requisitions for taxes, principally for the support of war; I was greatly exercised in spirit, both on the account of taking and passing that money, and in regard to the payment of such taxes; neither of which felt easy to my mind.

I believed a time would come, when Christians would not so far contribute to the encouragement and support of war and fightings as voluntarily to pay taxes that were mainly, or even in considerable proportion, for defraying the expenses thereof; and it was also impressed upon my mind, that if I took and passed the money that I knew was made on purpose to uphold war, I should not bear a testimony against war that for me, as an individual, would be a faithful one. I knew the people’s minds were in a rage against such as, from any motive whatever, said or acted any thing tending to discountenance the war: I was sensible that refusing to pay the taxes, or to take the currency, would immediately be construed as a pointed opposition to the present war in particular; as even our refusing to bear arms was, notwithstanding our long and well-known testimony against it; and I had abundant reason to expect great censure and some suffering in consequence of my faithfulness, if I should stand faithful in these things; though I knew that my scruples were unconnected with any party considerations, and uninfluenced by any motives but such as respect the propriety of a truly Christian conduct, in regard to war at large.

I had no desire to promote the opposition to Great Britain; neither had I any desire on the other hand to promote the measures or success of Great Britain. I believed it my business not to meddle with any thing from such views; but to let the potsherds of the earth alone in their smiting one against another; I wished to be clear in the sight of God, and to do all that he might require of me, towards the more full introduction and coming of his peaceable kingdom and government on earth. I found many well-concerned brethren, who seemed to have little or nothing of these scruples; and some others who were like-minded with me herein.

Under all these considerations the times looked somewhat gloomy; and at seasons great discouragement came over my mind. But after some strugglings, and a length of close exercise, attended with much inward looking to the Lord for direction and support, I was enabled to cast my care upon him, and to risk myself and my all in his service, come whatever might come, or suffer whatever I might suffer, in consequence thereof. I was well aware of many arguments and objections against attending to such scruples; and some seemingly very plausible ones from several passages of scripture, especially respecting taxes; but I believed I saw them all to arise from a want of clear understanding respecting the true meaning of those passages; and I knew I had no worldly interest, ease, or honour, to promote, by an honest attention to what I believed were the reproofs and convictions of divine instruction. I well knew, not only by reading, but experimentally, that “He that doubteth is damned (condemned) if he eat;” and that which is contrary to faith and conviction is sin: therefore I chose rather to suffer in this world, than incur the displeasure of him from whom come all my consolation and blessings.

Things turned out just fine:

Having for declined taking the paper currency, agreeably to the secret persuasion which I had of my duty therein, as before mentioned, I have now the satisfaction of comparing the different rewards of obedience and disobedience. For though, from the very first circulation of this money, I felt uneasy in taking it; yet fears and reasonings of one kind or another prevailed on me to take it for a season; and then it became harder to refuse it than it would probably have been at first; but growing more uneasy and distressed about it, at length I refused it altogether, since which I have felt great peace and satisfaction of mind therein; which has, in a very confirming manner, been increasing from time to time, the longer I have refused it: and although I get almost no money of any kind, little other being in circulation, yet I had much rather live and depend on divine Providence for a daily supply, than to increase in the mammon of this world’s goods, by any ways or means inconsistent with the holy will of my heavenly Father: and the prayer of my soul to him is, that I and all his children may be preserved faithful to him in all his requirings; and out of that love of things here below, which alienates from the true love of and communion with him.

In general, he found tax resistance to be less daunting than he had anticipated it to be:

About , an old acquaintance of mine, being now collector of rates, came and demanded one of me. I asked him what it was for. He said, to sink the paper money. I told him, as that money was made expressly for the purpose of carrying on war, I had refused to take it; and, for the same reason, could, not pay a tax to sink it, believing it my duty to bear testimony against war and fighting. I informed him, that for divers years past, even divers years before the war began, and when I had no expectation of ever being tried in this way, it had been a settled belief with me, that it was not right to pay such taxes; at least not right for me, nor, in my apprehension, right in itself; though many sincere brethren may not at present see its repugnancy to the pure and peaceable spirit of the gospel. I let him know I did not wish to put him to any trouble, but would be glad to pay it if I could consistently with my persuasion. He appeared moderate, thoughtful, and rather tender; and, after a time of free and pretty full conversation upon the subject, went away in a pleasant disposition of mind, I being truly glad to see him so. Divers such demands were made of me in those troublesome times for divers years: I ever found it best to be very calm and candid; and to open, as I was from time to time enabled, the genuine grounds of my refusal; and that, if possible, so as to reach the understandings of those who made the demand.

The tough nut to crack, as it often seemed to be for Quakers, was taxes “in the mixture” — that is, taxes that were paid into a general fund that the government used for a variety of activities, including war. Quakers typically felt that they couldn’t pay war taxes, but also felt that they were required to pay ordinary taxes without complaint. At what point does a tax cross the line from being a benign “mixed” tax to being a war-tax? How little does the government have to disguise the use of a tax that’s meant to support war before a Quaker must stop being concerned about the morality of paying it?

Job Scott again:

At our Yearly Meeting this year, , the subject of Friends paying taxes for war, came under solid consideration. Friends were unanimous, that the testimony of truth, and of our Society, was clearly against our paying such taxes as were wholly for war; and many solid Friends manifested a lively testimony against the payment of those in the mixture; which testimony appeared evidently to me to be on substantial grounds, arising and spreading in the authority of truth.…

Joseph Walton relates the case of Eli Yarnall, who was drafted to be a tax collector (something that seems to have been done to Quakers out of spite from time to time by a revolutionary administration that interpreted their pacifism as Toryism):

In , when he was about twenty-six years of age, and while the various exercises which were preparing him for the work of the ministry were heavy upon him, he received notice of an appointment from the commissioners of Chester County as collector of the taxes in the district he resided in. Besides the taxes at that time assessed — most of which must go to the support of war — there were to be collected fines for not taking the test oath or affirmation. Of course Eli Yarnall could not conscientiously do aught under the commission, which had, no doubt, been conferred upon him with an evil intent.

On considering the subject, it seemed to him best, in refusing to act, to furnish the commissioners with his reasons for so doing, and he accordingly addressed a letter to them. In this letter he says: “Ye may read, that it was said of old, by way of comparison, ‘The fig-tree said unto them, Should I forsake my sweetness and my good fruit, and go to be promoted over the trees?’ In like manner, I say unto you, shall I forsake that spirit of calmness, tenderness, and humility that breathes peace on earth and good-will toward all men, with which I am, through mercy, measurably favored, and accept of that power offered by you, and exercise the same by tyrannizing over the consciences of my brethren, violently distressing and spoiling their goods? Nay, surely, I dare not do it, let my sufferings in consequence thereof be never so great. I make no doubt but ye have been informed, that we cannot, consistently with our religious principles, have any hand in setting up or pulling down governments. Part of this, that is called a tax, is a fine for not taking a test of fidelity to one government and abjuration of the other, which would immediately make us parties.”

The letter is throughout well written, and sets forth the blessed, peaceable nature of the Christian religion, and the contradiction manifested by its professed believers in their oppressing tender consciences and spoiling the goods of their brethren, whose only fault lay in their endeavors to be faithful to what they deemed the commands of their God. Soon after, Eli Yarnall was called on to exhibit Christian patience in suffering. For his refusal to collect these taxes, he was fined by the commissioners, and on , a valuable horse was taken from him to satisfy that fine. This was but the beginning of this kind of trial, for he had afterward to witness various parts of his property seized, because he could not muster as a militia man, and because he was as much opposed in conscience to paying another to fight for him as to fighting himself.

James Mott went so far as to stop corresponding by mail when Congress added a war tax to the price of postage:

Must our correspondence by mail be at end, in consequence of the extra postage? or shall we pay it, and thereby contribute a mite to the support of measures calculated to destroy men’s lives and property? Perhaps I may be alone in refusing to pay postage on letters. Only a few cents — what can this do, it may be said, towards enabling government to prosecute the war? Very little, I own: but the great sum required is made up of littles; and if all those littles are withheld, the effusion of human blood may be at an end. To have much or little company in doing what we believe to be wrong, in itself is of no avail. I have endeavoured carefully to weigh and examine the consistency of paying taxes and imposts that are expressly for carrying on war (which the present increased ones, doubtless are) not only with our principles and belief as a society, but with the precepts and example of him who is or ought to be our guide and judge; and I cannot, consistently with my idea of either, believe it best for me to pay the present demand of additional postage, little as it is, and alone as I may stand.

After the patriots won independence, Congress tried to pay off its war debts by increasing import duties, and so the old revolutionary tactic of eschewing imports became a tool of the careful pacifist tax resister. Joshua Evans related:

, I understood a law was made for raising money to defray the expenses of war, by means of a duty laid on imported articles of almost every kind. This duty, I believed, was instead of taxing the inhabitants, as had been done some time before. I had felt myself restrained, , from paying such taxes; the proceeds whereof were applied, in great measure, to defray expenses relating to war: and, as herein before-mentioned, my refusal was from a tender conscientious care to keep clear in my testimony against all warlike proceedings. When the matter was brought under my weighty consideration, I could see no material difference between paying the expenses relating to war, in taxes, or in duties.

Although for several years past, I had made very little use of goods imported from foreign countries, because of the corruption attending the trade in these things; yet, on hearing of this duty, and considering the cause of its being laid on imported goods, my mind was much exercised. I saw clearly that the blessed Truth stood opposed to all wars and blood-shedding; teaching us to do unto all as we would have them do unto us. Though I had much refrained from using imported goods, in general; yet, as I was frequently engaged in travelling in the service of Truth, I saw great difficulty, as I thought, in refraining from the use of salt; as people generally used it in almost every kind of food.

On this subject my mind was again led into deep exercise; but as I endeavoured to apply, as at the footstool of my heavenly Father, for counsel and preservation upon the right foundation, I was made sensible, that it would be better for me to live on bread and water, than to balk my testimony. I likewise believed he would not lead me forward, though in an uncommon path, without giving me strength to maintain my ground, as I humbly put my trust in him. I therefore thought it right for me to make a full stand against the use of all things upon which duties of that kind were laid. Since which, I have to acknowledge, my way has been made much easier than I looked for.…


Over the course of several issues in and , the Friends’ Review published excerpts from the journals of David Cooper, parts of which concerned Quaker war tax resistance during and after the American Revolution:

At the Yearly Meeting, in the fall of , under a sense of the judgments now in our land, and the many deviations from the simplicity and purity of our profession, into which we, as a people, had slidden, and thereby as justly perhaps as any other of the inhabitants, provoked the Almighty to inflict this scourge; Friends became deeply exercised that under this humbling dispensation a reformation might take place. For this purpose, a recommendation was sent to Quarterly and Monthly Meetings, to appoint committees; which was done in our Quarter, and they attended Conferences at the several meetings. A select number visited the ministers, elders, and overseers, and some time after the families of Friends generally. In the service I assisted. It was a humbling, laborious season, and the desired effect, it may be sorrowfully said, has too little appeared: too few of us being sufficiently careful to confirm by example what we recommend in words. A sense of this brought diverse things more closely into consideration, whereby they appeared to me different from what they had heretofore, as respecting dress, Congress money, our peaceable testimony, etc. To bear this testimony faithfully, I clearly saw that I could do nothing which manifestly aided or abetted those who were actually engaged in war, which those who pay taxes directly raised for the purpose of supporting soldiery, do in an essential manner. For this reason, I have paid no tax for war during all these commotions, nor received a penny of their money for bedding, clothing, provisions, hay, grain, etc., which they have taken from me, offering money or orders therefor; nor have I sold to their commissioners anything I had. Nor was I free to receive, out of a forfeited estate, a large debt which was due to me, as I considered the selling of those estates, for the most part, cruel and unchristian. I also found a restraint from having anything more to do with continental currency, which had become a vehicle of such public mischief, that few could touch it without suffering thereby, or causing others to suffer. This was a pinching trial. My interest was likely to be greatly affected. I stood wholly alone among my friends, and expected censure from them, for I had been an advocate for a contrary conduct in both cases. I also saw how feeble precept is, unless strengthened by example, and being sometimes engaged to enjoin simplicity, and to recommend others to confine themselves to things necessary and useful, I found it obligatory to set an example in these respects. In the alterations into which I was thus led, I felt the reasoning and struggling of nature harder to overcome, than ever I had in greater matters; therefore, whoever may read this, beware that you account nothing to be a little thing, which the light within you shows you ought to deny yourself of.

In , I had appointed to join Mark Reeve in visiting meetings in the counties of Philadelphia and Bucks; but a few days before the time of starting, my horse, which would readily have brought forty pounds, was taken by a constable for a tax of about four pounds. Thus I seemed prevented, but Mark was earnest to have my company; I therefore purposed to borrow a beast and to meet him on Fifth-day in Philadelphia, where he was to attend Monthly Meeting. A severe storm prevented my obtaining one, and I relinquished the thought of going; but on Fourth-day evening a neighbor’s lad brought my horse home. As he could give no account upon what terms he was returned, I hesitated about receiving him lest I might subject myself to be charged with double dealing. On weighing the matter, however, I felt easy to take him…

[The Rhode Island] Yearly Meeting was sitting…. By a previous rule, such who paid any tax wholly for the support of war, should be dealt with as offenders, but Friends were allowed to pay mixed taxes, a part whereof was for civil purposes and part for war, nor were the sufferings of those who declined to pay these taxes received or recorded. This subject now occasioned much debate, which resulted in a minute directing such sufferings to be recorded as their testimony against war.

The committee on Sufferings, appointed in , had in reported that the statement of sufferings sent from Evesham should in their judgment not be sent forward, but remain with the Quarterly Meeting’s papers, as being so clear and explicit as to answer the direction of the Yearly Meeting. This report was confirmed. In the standing committee reported that statements of sufferings unmixed and wholly for declining the payment of war taxes, ought to remain among the papers of the Monthly Meeting, and go no further. This report was objected to, and a minute was made suspending a final decision upon it, till the sense of the Yearly Meeting could be obtained. In it was moved to appoint a committee to aid the clerk in framing a minute for the Yearly Meeting; the necessity of which in so plain a case caused a little debate. Ten Friends were, however, appointed, in which number I was included, and we met on seventh-day preceding the Quarterly Meeting at Salem at this time, when the object of the appointment appeared very obvious, from the means employed to prevent the matter being sent forward. The effort failed, however, and our statement of the subject being laid before the Quarterly Meeting was approved, and the clerk directed to send it to next Yearly Meeting. Thus it stands at present. This matter appeared rather marvelous to me, when I consider the very small number in this large Quarterly Meeting who suffer on this account, and the great opposition that has constantly been shown, and endeavors even in a Quarterly Meeting capacity, to deny such distraints as being sufferings for our peaceable testimony. Whether, under the very great falling away from this scruple that we have seen of late, any advantage will arise from sending it up at this time, remains to be seen. Could the directions of the Yearly Meeting have been simply complied with, it would have been abundantly my choice, in preference to sending up this question.

These New England Friends were truly exemplary in their conduct and conversation. They declined using West India produce, as coming through the channel of slavery. Joseph Mitchell had other scruples which did not feel to me of equal weight. He avoided going to the houses or partaking with those who imported or retailed such produce; he also avoided wearing silver and the use of silver utensils…. At our Yearly Meeting in , were John Storer, from Old England; Job Scott, from New England; Daniel Haviland, Edward Halleck, and Tideman Hull, from York Government. The question sent from our Quarter, respecting war taxes, was referred to a committee of thirty-six Friends, including three, who, in our Quarterly Meeting, had opposed the sending forward of sufferings on that account. This committee reported their unanimous sense that an account of such sufferings ought to be kept and sent up as other sufferings are. This report was confirmed without one word of opposition. John Storer informed the meeting that he had attended each of the sittings of the committee, and was sensible that Divine good attended their deliberations. Thus the clear, full, united sense of the body is given, owning those sufferings to be for the testimony of truth; which, I trust, occasioned in many minds reverent thankfulness to the Master of our assemblies, and tended to strengthen and encourage to faithfulness in suffering for his cause and truth. For, indeed, that this matter should be so calmly and unitedly resulted, appeared marvelous in the eyes of some of us.

At the end of this last excerpt, the editor of the Friends’ Review added: “This question of taxes appears to have elicited much discussion, which was carried on with warmth, and, on one side at least, with no little sophistry, evidence of which is contained in letters now laying before us. Our Lord’s miracle, providing for the payment of tribute, was much harped upon.”

The Review also printed the text of a letter to Cooper from his nephew, Joseph Whitall:

I read with singular satisfaction the piece which you lent me respecting taxes, as it was very strengthening to my mind, which before was somewhat encompassed with weakness on this account. Whenever the matter came before me, it appeared very plain that it would be an inconsistency for Friends to pay this tax. But what weighed in my mind was this: Whether I as an individual had so known the truth and a stability in it, as to lay myself open to suffering by refusing to pay; believing that unless the building is laid on this foundation the storms will overthrow it. The evening after you first mentioned the subject to me, as I returned home, the matter was brought into more close consideration than I had known it, apprehensive that the time of trial was not afar off. Several discouragements at that time presented; my situation as being entirely dependent on my father and having no property of my own, I must either consent to his paying it or submit to go to prison; as also the thought of what elder Friends, who did not refuse, would judge of me for so doing. In this situation, I was engaged to feel after resignation and quietude of mind, which I was favored in some measure to experience, believing that if I should be so required, I should be strengthened to bear up under it. After I had returned home, and sat awhile in retirement with (I believe I may say) a single desire to be rightly guided in this weighty matter, several Scripture texts were presented to view, and the thing appeared so plain to me, I had then to believe that if I ever consented to the payment of such a tax, I should be condemned by the Light which maketh manifest: and my confidence was greatly strengthened in the holy Arm of Power, which made and sustains all things. But I have since felt much weakness, and had come to no solid conclusion of mind, until I read your little manuscript, which caused my heart to rejoice, under a feeling sense that it is the truth which leads those who walk and abide in it to hold forth this testimony unto the world. And oh, says my soul, that I may yield faithful obedience to its monitions, let what will be the consequence. Soon after I had read the piece, my father came home, when I asked how the present tax was to be appropriated; and being told that none of it relates to war, I was glad notwithstanding that I had felt such a settlement of mind.


From Job Scott’s journal:

On , I made a visit to my dear friend, Jonathan Farnum, at Uxbridge, who was very far gone in a consumption. I sat up with him during and in we had some serious conversation together, in the course of which, after mentioning that he had given up all expectation of recovery, and felt resigned in mind, and willing to leave all, even his dear children, he said considerable about the taxes and something about the paper money that he had been much exercised upon these subjects, and it appeared clear to him that Friends ought to have nothing to do with either. It also appeared to him, he said, that such as took the money helped the people to use the sword, “And oh!” said he, “that Friends may keep their hands clean, and not defile them with blood.” I suppose his meaning was that the money, being made expressly for the support of war, to give it currency was at least remotely helping forward and promoting war, and in that sense assisting people to use the sword.

Some time after he said: “Such as have tender scruples in their minds ought not to be discouraged, but otherwise. But how can those who are in the spirit of the world judge of these things? They must be redeemed before they can be judged. They must come out of the spirit and reasonings of the world; for it is not reasoning upon policy that is the thing, but waiting to feel what the Lord requires; and there is no way of safety when we have tender scruples, but in attending to them, and not reason and reason ourselves into the dark. I believe I had, when the first bill was presented to me, a sufficient check, had it been attended to, to have prevented my touching it. I believe so. We must have a care of that spirit which says, “We cannot live without taking it.” David said he had never seen the righteous forsaken, nor his seed begging bread; and I believe God never will forsake the faithful, nor will their seed beg bread. This spirit of the world — oh! that Friends may be redeemed out of it.”

Having for nearly a year declined taking the paper currency, agreeably to the secret persuasion which I had of my duty therein, as before mentioned, I have now the satisfaction of comparing the different rewards of obedience and disobedience. For though, from the very first circulation of this money, I felt uneasy in taking it; yet fears and reasonings of one kind or another prevailed on me to take it for a season; and then it became harder to refuse it than it would probably have been at first; but growing more uneasy and distressed about it, at length I refused it altogether, since which I have felt great peace and satisfaction of mind therein; which has, in a very confirming manner, been increasing from time to time, the longer I have refused it: and although I get almost no money of any kind, little other being in circulation, yet I had much rather live and depend on divine Providence for a daily supply, than to increase in the mammon of this world’s goods, by any ways or means inconsistent with the holy will of my heavenly Father: and the prayer of my soul to him is, that I and all his children may be preserved faithful to him in all his requirings; and out of that love of things here below, which alienates from the true love of and communion with him.

About the latter end of , an old acquaintance of mine, being now collector of rates, came and demanded one of me. I asked him what it was for. He said, to sink the paper money. I told him, as that money was made expressly for the purpose of carrying on war, I had refused to take it; and, for the same reason, could not pay a tax to sink it, believing it my duty to bear testimony against war and fighting. I informed him, that for diverse years past, even diverse years before the war began, and when I had no expectation of ever being tried in this way, it had been a settled belief with me, that it was not right to pay such taxes; at least not right for me, nor, in my apprehension, right in itself; though many sincere brethren may not at present see its repugnancy to the pure and peaceable spirit of the gospel. I let him know I did not wish to put him to any trouble, but would be glad to pay it if I could consistently with my persuasion. He appeared moderate, thoughtful, and rather tender; and, after a time of free and pretty full conversation upon the subject, went away in a pleasant disposition of mind, I being truly glad to see him so. Diverse such demands were made of me in those troublesome times for diverse years: I ever found it best to be very calm and candid; and to open, as I was from time to time enabled, the genuine grounds of my refusal; and that, if possible, so as to reach the understandings of those who made the demand.

At our Yearly Meeting this year, , the subject of Friends paying taxes for war, came under solid consideration. Friends were unanimous, that the testimony of truth, and of our Society, was clearly against our paying such taxes as were wholly for war; and many solid Friends manifested a lively testimony against the payment of those in the mixture; which testimony appeared evidently to me to be on substantial grounds, arising and spreading in the authority of truth. It was a time of refreshment to an exercised number, whose spirits, I trust, were feelingly relieved, in a joyful sense of the light which then sprung up among us. On the whole, I am renewedly confirmed that, however the burden-bearers of the present generation among us may hold on their way, or fall short and give back, the Lord will raise up a band of faithful followers, who, preferring Jerusalem’s welfare to their chief joys, will press through the crowd of and follow the Lamb whithersoever he leads them.


On , Quaker David Cooper reported in his journal:

The committee on Sufferings, appointed in , had in reported that the statement of sufferings sent from Evesham should in their judgment not be sent forward, but remain with the Quarterly Meeting’s papers, as being so clear and explicit as to answer the direction of the Yearly Meeting. This report was confirmed. In the standing committee reported that statements of sufferings unmixed and wholly for declining the payment of war taxes, ought to remain among the papers of the Monthly Meeting, and go no further. This report was objected to, and a minute was made suspending a final decision upon it, till the sense of the Yearly Meeting could be obtained. In it was moved to appoint a committee to aid the clerk in framing a minute for the Yearly Meeting; the necessity of which in so plain a case caused a little debate. Ten Friends were, however, appointed, in which number I was included, and we met on seventh-day preceding the Quarterly Meeting at Salem at this time, when the object of the appointment appeared very obvious, from the means employed to prevent the matter being sent forward. The effort failed, however, and our statement of the subject being laid before the Quarterly Meeting was approved, and the clerk directed to send it to next Yearly Meeting. Thus it stands at present. This matter appeared rather marvelous to me, when I consider the very small number in this large Quarterly Meeting who suffer on this account, and the great opposition that has constantly been shown, and endeavors even in a Quarterly Meeting capacity, to deny such distraints as being sufferings for our peaceable testimony. Whether, under the very great falling away from this scruple that we have seen of late, any advantage will arise from sending it up at this time, remains to be seen. Could the directions of the Yearly Meeting have been simply complied with, it would have been abundantly my choice, in preference to sending up this question.

The story has a happy ending, as Cooper reports in a later journal entry:

These New England Friends were truly exemplary in their conduct and conversation. They declined using West India produce, as coming through the channel of slavery. Joseph Mitchell had other scruples which did not feel to me of equal weight. He avoided going to the houses or partaking with those who imported or retailed such produce; he also avoided wearing silver and the use of silver utensils…

At our Yearly Meeting in , were John Storer, from Old England; Job Scott, from New England; Daniel Haviland, Edward Halleck, and Tideman Hull, from York Government. The question sent from our Quarter, respecting war taxes, was referred to a committee of thirty-six Friends, including three, who, in our Quarterly Meeting, had opposed the sending forward of sufferings on that account. This committee reported their unanimous sense that an account of such sufferings ought to be kept and sent up as other sufferings are. This report was confirmed without one word of opposition. John Storer informed the meeting that he had attended each of the sittings of the committee, and was sensible that Divine good attended their deliberations. Thus the clear, full, united sense of the body is given, owning those sufferings to be for the testimony of truth; which, I trust, occasioned in many minds reverent thankfulness to the Master of our assemblies, and tended to strengthen and encourage to faithfulness in suffering for his cause and truth. For, indeed, that this matter should be so calmly and unitedly resulted, appeared marvelous in the eyes of some of us.

I haven’t seen a copy of Cooper’s journal, but have taken these excerpts from an issue of the Friends’ Review (Volume 16, ) where they were published. The editor of the Review adds here: “This question of taxes appears to have elicited much discussion, which was carried on with warmth, and, on one side at least, with no little sophistry, evidence of which is contained in letters now laying before us. Our Lord’s miracle, providing for the payment of tribute, was much harped upon.”


A government can fund itself in a limited way just by relying on its power to coin money, but this in turn relies on the willingness of people to accept the coin of the realm. Some tax resistance movements have adopted the tactic of refusing to use government money. Here are a few examples:

  • During the Russian revolution of , a coalition of anti-government groups issued a manifesto in which they made the case that the government was essentially bankrupt, and they urged people to withdraw their deposits from the banks in gold rather than in untrustworthy government notes, and to demand their wages in gold.
  • During the American revolution, the Continental Congress funded its side of the war by issuing its own paper money: “continentals.” They demanded that these notes be accepted as legal currency throughout the colonies, even as they sank in value. Refusal to accept continentals as real money was seen as traitorous to the revolutionary cause, and indeed could result in execution at the hands of a military court. Many Quakers, however, who were unwilling to participate in war funding in this way, refused to use or accept continentals, and the Virginia Yearly Meeting formally forbade its members to use the notes. Job Scott wrote of this period:

    I believed a time would come, when Christians would not so far contribute to the encouragement and support of war and fightings as voluntarily to pay taxes that were mainly, or even in considerable proportion, for defraying the expenses thereof; and it was also impressed upon my mind, that if I took and passed the money that I knew was made on purpose to uphold war, I should not bear a testimony against war that for me, as an individual, would be a faithful one. I knew the people’s minds were in a rage against such as, from any motive whatever, said or acted any thing tending to discountenance the war: I was sensible that refusing to pay the taxes, or to take the currency, would immediately be construed as a pointed opposition to the present war in particular; as even our refusing to bear arms was, notwithstanding our long and well-known testimony against it; and I had abundant reason to expect great censure and some suffering in consequence of my faithfulness, if I should stand faithful in these things; though I knew that my scruples were unconnected with any party considerations, and uninfluenced by any motives but such as respect the propriety of a truly Christian conduct, in regard to war at large.

  • A number of modern critics see the government monopoly on legal tender as being a bulwark of tyranny, and are trying to attack it on a variety of new fronts, including modern twists on community currencies and entirely new plans empowered by networking and encryption developments.

War tax resistance in the Friends Journal in

On , a 31-year-old American Quaker named Norman Morrison went out to the sidewalk in front of U.S. Secretary of Defense Robert McNamara’s office in the Pentagon, doused himself in kerosene, and set himself on fire as a protest against the American war on Vietnam.

His suicide stunned the Society of Friends and made more urgent the already percolating questions about the moribund Quaker peace testimony and how much Friends were willing to put on the line for it.

This is reflected by the increased attention given in the pages of Friends Journal in to the issue of war tax resistance.

In , a “Friends’ Conference and Vigil on the War in Vietnam” asked the “Friends Coordinating Committee on Peace… to prepare a bulletin urging Friends to consider how paying taxes and buying war bonds involved them in financing the military.”

A number of Quakers signed a “No Taxes for Vietnam War” tax refusal vow that was organized by Maurice McCracken’s “No War in Vietnam Committee.” These included, according to the issue of the Journal, “Franklin Zahn, Bob and Marj Swann, Arthur Evans, Bradford Lyttle, Johan W. Eliot, Staughton Lynd, Wilmer Young, George and Lillian Willoughby, and Marion C. Frenyear.”

The lead editorial in that issue was entitled “To Pay or to Protest?” and the author was determined to give no definitive advice on either side of that question. The editorial begins by stating the case for Quaker taxpayer misgivings, then moves on to note that “a few pacifists” have been resisting, and to claim that “this year the number of tax-refusers will be far greater than ever before,” while other taxpayers who share their misgivings are either unwilling to take on the risks of tax resistance or believe that such an action amounts to “dodging the law and leaving someone else to carry a burden which they themselves will not assume.”

The editorialist then quotes from a letter written by a resisting employee “to her employing group” (why so coy about which group?) in which she writes that while she would be happy to “pay twice as much as required by the present law” for the more benign things the government buys, “I cannot bring myself to furnish money to be used in a way that will bring death to fine young American boys and men and also to Vietnamese men, women, and children.” If “the employing group” were to cooperate in her request to stop withholding income tax from her salary, the editorialist wonders, “[w]ill it (or its members) be penalized?”

This is another strange example of the Journal taking an issue that was obviously a direct concern to Quakers and to Quaker Meetings, and trying to abstract it and cast it off into the distance somewhere in order to consider it dispassionately and indecisively.

From here the editorialist compares the Quaker war tax resister of today to the Quaker abolitionist “in the years before the Civil War when some members wanted to give all-out aid to the cause of abolition while others counseled caution, advocating strict adherence to the letter of such laws as those requiring fugitive slaves to be returned to their masters.”

Nowadays we tend to view with shame the historical evidence that all Friends did not work wholeheartedly for the abolition of slavery; will the time come when the Friends who follow after us have a similar feeling about those of their predecessors (including the present writer) who lacked the courage to resist conscription of their dollars to do the killing that they themselves refused to do?

After a quick detour through “There are those who say… there are others who counterargue…” territory, the editorialist recommends that people interested in tax refusal contact the Committee for Nonpayment of War Taxes or the Peacemakers, and gives their addresses.

Finally, there is a brief nod in the direction of war tax resistance being a time-honored Quaker practice. The editorialist mentions that Franklin Zahn has authored a booklet on “Early Friends and War Taxes,” which includes the quote that ends the editorial, from the letter sent by John Woolman & co. to their fellow-Friends in :

Raising sums of money [for] purposes inconsistent with the peaceable testimony we profess… appears to us in its consequences to be destructive of our religious liberties; we apprehend many among us will be under the necessity of suffering, rather than consenting thereto by the payment of a tax for such purposes.

In the issue, an article about a Quaker movement in which people voluntarily taxed themselves 1% of their income for the support of the United Nations began this way: “All Friends, whether or not they would refuse to take up arms, are caught up in the military machine through payment of Federal income tax.” This seems to indicate that there was still a blind spot that was making it difficult for some Quakers to even see the various alternatives to paying the federal income tax.

A report on the Philadelphia Yearly Meeting in the same issue noted:

After consideration, the Yearly Meeting concurred with the concern of the Friends Peace Committee that fresh attention be given to the effort to devise a formula acceptable to the Internal Revenue Service and to Congress, which would permit persons to withhold that proportion of their income taxes applicable to military purposes and apply it to constructive purposes of government. Because a Monthly Meeting secretary and a youth worker for the Peace Committee have asked their employers to cease withholding income tax from their salaries, the problem is being thrust upon the Yearly Meeting. Friends, whatever their judgments about a particular action, are sympathetic toward those who engage in it for reasons of conscience.

In furtherance of its concern… the Friends Peace Committee received authorization to seek personal conferences with officials of the Internal Revenue Service to acquaint them with the basis and reality of the concern to refuse payment of taxes for military purposes. Perhaps such conversations may increase understanding on the part of the officials and may enable them, while carrying out their duty and enforcing the law, to understand and respect the refusers.

A conference at Pendle Hill “on the search for peace” in , concerned the “basic question… [of] whether the militaristic society in which we all live could be influenced through techniques of reason or whether religious pacifists, in their deep alienation, should rather seek a more radical strategy of protest.” At one point, according to the coverage in the issue of the Journal, William Davidon “spoke frankly and clearly on the moral philosophy behind his refusal to pay those taxes which, he felt, would support the war in Vietnam.”

Martin A. Klaver contributed the lead editorial in the issue — “More on Tax-Refusal” — which is worth reproducing completely here as a good overview of the issue of war tax resistance as it stood at that time:

Friends Journal,” writes John R. Ewbank, patent attorney and a member of Abington Meeting, Jenkintown, Pa., “might well mention the ‘mildest form of tax-refusal for Milquetoasts’: the refusal to pay the federal tax on telephone usage when billed for it. The telephone company can carry the accumulated unpaid tax until it equals the deposit, and then assess a charge for nominal discontinuance and reconnection, so that the penalties for prolonged persistence are paid to the phone company instead of to the government. How long it is worth while to carry the protest is a matter of individual judgment…”

For nearly a hundred years, John Ewbank adds, Americans have not been faced with a levy so conspicuously labeled “war tax” as this revived tax on telephone usage. According to his letter to the telephone company, “The publicity connected with the telephone tax has been so specifically related to the Vietnam war, and I am conscientiously so opposed to the Vietnam war, that my payment herewith omits the $1.03 federal tax. There are so few opportunities for protest — even feeble, futile protest — that [this] becomes one of the few available gestures.”

For Milquetoasts or not, feeble or not, the gesture is a form of civil disobedience differing more in degree than in kind from refusal to pay the federal income tax — or that part of it that goes for war. It seems a little unfair to make it at the expense of the telephone company, which is thereby put to added trouble and expense, if only in its bookkeeping department, but it is a protest.

This year, it appears, the thin ranks of those refusing to pay income taxes for reasons of conscience were somewhat augmented. An release from the office of A.J. Muste cites a statement signed by 360 persons, declaring that they would refuse to pay taxes voluntarily as long as United States forces continue to be used “in violation of the U.S. Constitution, international law, and the United Nations Charter.”

The release says that some signers are leaving the money they owe the government in banks, where the Internal Revenue Service can seize it, while others will contribute it to CARE, UNICEF, or similar agencies. It also notes that, according to the Internal Revenue Code, “willful refusal to pay taxes may be punished by jail sentences of up to one year and fines as high as $10,000.”

This is not tax-refusal for Milquetoasts, although in the past fines and jail sentences have been rare indeed. The law is enforced by placing a lien on the tax refuser’s property or attaching his salary. There have been a number of instances where actions instituted against individuals were simply dropped. But if tax-refusal should reach important proportions, the present seemingly casual attitude might change; the IRS might decide that it must do something to show that it is not virtually inviting more and more trouble.

Philadelphia Yearly Meeting was concerned this year with the problem posed by employes of two Quaker groups who have asked their employers not to withhold federal taxes from their salaries. The Yearly Meeting’s Peace Committee is not only seeking a solution to this problem but is also seeking special conferences with Internal Revenue Service officials to acquaint them with the reasons why some Friends refuse to pay their taxes.

During the Yearly Meeting’s discussion it was brought out that Friends Committee on National Legislation for some time has been exploring the possibility of drafting legislation in this area making it possible for Americans who have conscientious objections to having their property used for war to pay equivalent taxes for other uses. A number of congressmen have been receptive to the idea, but so far no formula has been found that promises to attract the necessary support.

Meanwhile most Quakers (like this one) pay their income taxes (including the reimposed telephone tax) without a murmur. But there is a consensus on a fundamental: Friends’ basic belief that in matters of conscience each individual must choose his own course. If that course brings him into conflict with government, he must decide for himself what he must do: obey in silence, obey and at the same time protest, or resort to civil disobedience of one kind or another. Whether any government can grant any of its citizens the “right” to violate any of its laws is open to debate. The citizen can hardly lay claim to such a right, yet when he feels that he has a duty to break the law, when he says, “God helping me, I can do no other,” then we must accord him our respect.

The issue noted that “two young Quaker workers… have voluntarily taken drastic cuts in salary rather than pay taxes for war in Vietnam.” The two were John L.P. Maynard and Robert W. Eaton, who reduced their incomes to the maximum allowable before federal income tax withholding began — something on the order of $75 per month.

The Conservative branch of the Ohio Yearly Meeting met in . According to William P. Taber, Jr.’s report on the meeting, “we asked our members to consider supporting tax refusal and the sending of aid to the civilians of all Vietnam.”

On the other hand, at the Westerly (Rhode Island) Monthly Meeting, the message was more mixed: “Many Friends feel that not to pay their taxes is disrespect for the law, breeding anarchy. Yet they deplore the fact that their tax money is being used to prosecute a morally indefensible war in Vietnam.” The best they could come up with was to approve a suggestion that Friends accompany their tax payments with a statement of protest.

The pseudonymous history columnist “Now and Then” took up the issue of war tax resistance in the issue:

A scruple against paying taxes which directly or indirectly support war has had a long if sporadic history among members of the Society of Friends. It received official support in London in when decision was made that fine or punishment for such refusal could be reported by the meeting in the annual listing of “sufferings for Truth.” At Philadelphia Yearly Meeting every year lately this concern has been voiced by individuals. In the Meeting went so far as to authorize some minor action on the subject, including a delegation to visit the Internal Revenue authorities and to explain the tender conscience of the increasing number of Friends who refuse part or all of their Federal income tax.

The most intensive consideration of the matter among the Meeting’s membership appears to have occurred more than two centuries ago. Before the Pennsylvania Assembly was asked by the mother country to supply men and funds for British military enterprises in the colonies. The Quaker legislators, when they complied, did so uneasily, with the excuses that it was for defense or that the money was voted nominally for the sovereign’s use and that they were not responsible for what use the king (or queen) chose to make of it. They also accepted as a permanent unqualified mandate the words of Jesus, “Render unto Caesar the things that are Caesar’s.” Sometimes Friends distinguished as acceptable mixed taxes and as unacceptable those taxes that were definitely labeled for war.

We are indebted to John Woolman’s Journal (Chapter Ⅴ) for an account of the exercise that arose in Philadelphia Yearly Meeting both in and in . In the former year a committee was appointed which issued an epistle expressing the feeling that “the large sum granted by the late act of Assembly for the King’s use is principally intended for purposes inconsistent with our peaceable testimony,” and that “as we cannot be concerned in wars and fightings, so neither ought we to contribute thereto by paying the tax directed by the said act, though suffering be the consequence of our refusal.” Woolman speaks of the conference on the subject “as the most weighty that ever I was at.” There was not unanimity in the group. Some who felt easy to pay the tax withdrew, but twenty-one substantial Friends subscribed the epistle; they included John Woolman, John Churchman (who also mentions the matter in his Journal), Anthony Benezet, John Pemberton, and Samuel Fothergill, an English public Friend visiting America.

In the Yearly Meeting of the matter was opened again, and a committee of about forty Friends were appointed to consider “whether or no it would be best at this time publicly to consider it in the Yearly Meeting.” Visitors from other Yearly Meetings — including John Hunt and Christopher Wilson from England — were asked to join the committee. The decision was negative. There was difference of opinion on the subject, and “for that and several other reasons” the committee unanimously agreed that it was not proper to enter into public discussion of the matter. Meanwhile it recommended that Friends of differing opinions “have their minds covered with fervent charity towards one another.” One wonders why the different result from two years before and what were some of the “other reasons.”

Part of the answer, I think, is to be found in a letter to John Hunt and Christopher Wilson, sent to them by the Meeting for Sufferings in London. This letter is dated and is signed by Benjamin Bourne, clerk. I shall quote it as I have copied it from the manuscript minutes of the Meeting. It falls in date between the two Philadelphia Yearly Meetings described above, at the second of which Hunt and Wilson were present and in a position to transmit the urgent advice of London Friends.

The main purpose of their mission to Pennsylvania, as is well known, was to prevent the home government’s proposed requirement of an oath for members of the Assembly by asking Friends to refuse to run for election. The British Friends asked the government to let them attempt first to bring about the purging of the Assembly of Quakers. In this they succeeded to the extent that most Friends withdrew from the Assembly; thus the threat was averted. Evidently the same pressure was exercised to encourage Friends to pay provincial war taxes to the British crown and particularly not to publicize their scruple against paying them. But neither the minutes of Philadelpha Yearly Meeting for (under ) nor its epistles — whether to London Yearly Meeting or to its own members — are so explicit as the letter. After repeating the primary commission to the English delegates to try “to prevail on Friends in Pennsylvania to refuse being chosen into Assembly during the present commotions in America” and “to make them fully sensible of their danger, and how much it concerns them, the Province, and their posterity to act conformably to this request and the expectations of the government,” the letter continues:

And as you will know that very disadvantageous impressions have been made here by the advices given by some Friends against the payment of a tax lately laid by the provincial assembly, it is recommended in a particular manner that you endeavour to remove all occasions of misunderstanding on this account, and to explain and enforce our known principles and practice respecting the payment of taxes for the support of civil government agreeable to the several advices of the Yearly Meeting founded on the precept and example of our Saviour.

May that wisdom which is from above attend you in this weighty undertaking, and render your labours effectual for the purposes intended that you may be the happy instruments of averting the dangers that threaten the liberties and privileges of the people in general and restore and strengthen that union and harmony which ought to subsist in every part of our Christian Society.

Two brief lists were delivered with the above letter: extracts from London Yearly Meeting minutes of , , , , and , in which the payment of dues to the government is inculcated; and titles of Acts of Parliament, seven chapters in four Acts from the reigns of William and Mary and Queen Anne, “wherein it is expressed that the taxes are for carrying on a war.” The final phrase was to leave no doubt that English Friends encouraged no escape on the ground that a Quaker conscience could assume the doubtful or peaceful purpose of the legislation.

The grounds on which the scruple among Friends was silenced in are clear. Friends had long paid such taxes and wished to obey the laws. If Pennsylvania Friends refused to vote for them as assemblymen or to collect them as tax collectors or to pay them as subjects, the liberties enjoyed in the colony, such as permitting affirmations in place of oaths, would be terminated. The exhortations in the gospels and New Testament epistles in favor of paying Caesar his dues were applicable. The early Quaker examples of civil disobedience in other matters were forgotten, and the relevance of the continuing Quaker testimonies against personal participation in war and against the payment of tithes was not cited. In the latter area Friends were resolutely against payment and suffered ruinous distraints. Evidently dues for the support of “hireling ministers” seemed more obnoxious than taxes for the prosecution of war. If Colonial Friends disagreed with the practice of Friends in England or even with one another they would expose the Society to disharmony.

When Woolman’s Journal was reprinted in England in the whole section on paying or not paying taxes was omitted, but in America the problem already was taking a different form. Friends and others had opposed taxation without representation when the Stamp Act was passed in . With the outbreak of the Revolution the issue was one of using continental currency or of paying taxes to support war against Great Britain. This, many American Friends (like Job Scott) and Meetings were willing openly to oppose.

The New York Yearly Meeting issued a statement “on the tragic situation in Vietnam,” saying that it represented “a supreme test” to “the spiritual vitality of the Religious Society of Friends.” The statement, reprinted in the issue of the Journal included this point:

  • We call upon Friends to examine their conscience concerning whether they cannot more fully dissociate themselves from the war machine either by tax refusal or by changing their occupations.

The issue noted that “the newsletters of several Friends’ organizations” are encouraging their readers to “protest your telephone war tax” but also suggests that in some cases the protest was a pretty pathetic one: “Stickers saying ‘The Vietnam War Tax Included in This Bill Is Paid Only Under Protest’ are available from the American Friends Service Committee.”

The following issue included a letter-to-the-editor from Franklin Zahn in which he encouraged a more practical approach: “Each month I pay all of my phone bill but 7 percent, informing the company it is against my conscience to pay the direct war tax. For five months the company added the unpaid balances to each new bill, then wrote it was referring the unpaid total to Internal Revenue Service and wiping my bill clean of debt… How will Internal Revenue handle this? Past experience with unpaid income taxes indicates IRS may ask for payment but make no bank account seizure until the amount totals more than $5, at which time it takes an extra 6 percent (per annum) as fine. Not paying direct war taxes is part of Quaker peace testimony. Don’t pay for a wrong number.”

Franklin Zahn

We’ve encountered Franklin Zahn before. He was listed as the contact person for “a leaflet on tax refusal” in a issue, and also something described as “the historical material” on the subject — “Early Friends and War Taxes” (perhaps the same leaflet).

Here is some more of his work:

  • In the issue, he responded in a letter-to-the-editor to an article that apparently suggested “that Friends drop their middle-class attitude of changing law and join the less privileged whose only method has been evading law.” Zahn responded:

    A basic test for conscience is the categorical imperative: What happens if everybody else did the same? For [draft] evasion, I can see only the tightening up of conscription law. For open resistance, however, the end of conscription.

    For myself, personally beyond the applicable age, the corresponding form of resistance is refusal to pay war taxes. If everyone in the world practiced it, the result would be close to total elimination of war.

    I recently harbored an AWOL who jumped ship fifteen minutes before it sailed for Vietnam, but a better Quaker witness and confrontation would have been for both of us openly to declare our civil-military disobedience — he, his desertion; I, my aiding and abetting, and face the penalties for our actions. But maybe I should rejoice in that having evaded the law I have lost some middle-classness.

  • In the issue, he suggested that the spirit of the gospels meant that the “Render Unto Caesar” episode should be interpreted anew:

    In the matter of war taxes, were Jesus addressing Christian stewards of God’s wealth who were citizens in a free democracy and responsible for its conduct and were be to pick up an American coin with its inscription, “In God We Trust,” his words might very well be:

    If the God you trust is Mars, pay your taxes to him.

  • In the issue, he gave “a historical summary” of how Quakers had dealt with the issue of war taxes:

    With war taxes as with slavery, John Woolman stands out as the pioneer in getting the Society of Friends to face the issue. His motivation in bringing the concern to Philadelphia Yearly Meeting in came from the increasing willingness of the Quaker government of the colony of Pennsylvania to vote money for war.

    The Quaker Assembly had begun to weaken in its peace testimony in . First it had refused to vote £4000 for an expedition into Canada, forthrightly saying, “It was contrary to their religious principles to hire men to kill one another.” But later they voted £500 “for the Queen” as a token of their respect, with a rider saying, “The money should be put into a safe hand till they were satisfied from England it should not be employed for the use of war.” But in a similar request resulted in £2000 being voted, with Isaac Norris echoing Fox in explaining: “We did not see it to be inconsistent with our principles to give the Queen money notwithstanding any use she might put it to, that not being our part but hers.”

    That same year William Penn reputedly wrote the Queen (I have not found historical verification): “Our civil obedience is only due to Christ, not to confound the things of God with Caesar’s; for no man can be true to Him that’s false to his own conscience, nor can he extort from it a tribute to carry on any war, nor ought true Christians to pay it.” [I also have been unable to find a source for this quote —♇]

    Whatever influence the letter may have had, the fact seems to be that none of the £2000 voted “for the Queen’s use” was spent on the military expedition. But the principle of passing the buck for war seems to have been established in the Assembly, which took the view that while Quakers refused to bear arms themselves they did not condemn it in others. In the Assembly told the Governor it could not vote money for war, but acknowledged that on the other hand it had obligations to aid the government. The crisis, however, came in the French and Indian War in , when individual taxpayers decided they could no longer pass the war buck to the Assembly.

    In of that year John Churchman and other Friends met with Assembly Friends, and about twenty of them said, in part:

    “…As the raising sums of money, and putting them into the hands of committees, who may apply them to purposes inconsistent with the peaceable testimony we profess, …appears to us in its consequences, to be destructive of our religious liberties; we apprehend many among us will be under the necessity of suffering, rather than consenting thereto, by the payment of a tax for such purposes; and thus the fundamental part of our constitution may be essentially affected, and that free enjoyment of conscience by degrees be violated;…”

    The setting for this ultimatum is of interest: Quaker tax-payers, one-third of the population of the colony, Quaker Assemblymen a majority in a legislature which had non-Quakers like Benjamin Franklin — the most important person in the colony.

    The Assembly, when the vote came, said it could not give money for munitions but that, as a “tribute to Caesar,” it was voting £4000 for “bread, beef, pork, flour, wheat, or other grain.” The Governor who had received the request from New England for a grant to buy a different granular material, told the Assembly that their term “other grain” meant gunpowder and so spent the money.

    Woolman’s thoughts about war taxes and his journeying to Philadelphia Yearly Meeting that year with his concern are familiar in his Journal. One passage, however, seems pertinent to as Friends urge a divided Congress to cut off war funds:

    “Some of our members who are officers in civil government are… called upon in their respective stations to assist in things relative to the wars… if they see their brethren united in payment of a tax to carry on the said wars, may think their case not much different, and so might quench the tender movings of the Holy Spirit in their minds.”

    On , he; Churchman and others drew up an Epistle to Pennsylvania Friends:

    “…The large sum granted… is principally intended for purposes inconsistent with our peaceable testimony; we therefore think that as we cannot be concerned in wars and fightings, so neither ought we to contribute thereto, by paying the tax directed by said act, though suffering be the consequence of our refusal.… Though some part of the money to be raised… is said to be for such benevolent purposes as supporting our friendship with our Indian Neighbors and relieving the distresses of our fellow-subjects, who have suffered in the present calamities, …we could most cheerfully contribute to those purposes, if they were not so mixed, that we cannot… show our hearty concurrence therewith without at the same time assenting to… practices which we apprehend contrary to the testimony which the Lord hath given us to bear…”

    The “tax” committee of Yearly Meeting decided that refusal should be an individual matter, and in we find Friends like Joshua Evans conscious there was no solid front: “I found it best for me to refuse paying demands on my estate which went to pay the expenses of war, and although my part might appear at best as a drop in the ocean, yet the ocean, I considered, was made of many drops.”

    The effect of such witness was not to stop the war but, as Woolman may have felt of even greater importance, to help Quaker legislators to be true to their own “tender movings.” In that year the last of the Quaker Assemblymen had resigned and no more ran for the office — in Franklin’s approving words, “choosing rather to quit their power than their principle.” The 70-year experiment of a Quaker government came to an end over the question of war taxes. By , according to James Pemberton, it was clear the war-makers were extracting their toll: “The tax in this country [is] pretty well collected and many in this city particularly suffered by distraint of their goods and some being near cast into jail.”

    Two decades later, when the bigger test of the Revolutionary War came and the “fighting” Free Quakers separated, tax refusal was so well established that some Quakers appear almost to have over-reacted. In The Quakers in the American Colonies, Rufus Jones writes:

    “There was plenty for the overseers to do in these early days of the war.… Shutting their hearts against the pleadings of mercy for their brothers and sons who had joined the ‘associators’ or paid war taxes, or placed guns for defence upon their vessels, or paid fines for refusing to collect military taxes, or in any way aided the war on either side, they cleared the Society of all open complicity with it. The offense was reported to one Monthly Meeting, and at the next the testimony of disownment would go out.”

    While by today’s permissive standards of the Society such peace witness seems more hysterical than historical, we need to be aware that in this period as in the Civil War, “tax” sometimes meant the substitutionary amount paid in lieu of military service by COs.

    In New England the question of paying war taxes to the rebelling colonial governments was the precipitating cause for the split-off of Free Quakers. There, as elsewhere, when the Revolutionary War broke out, Friends generally agreed they should not pay specific war taxes but on “mixed” taxes — the subject of the 1755 Epistle in Pennsylvania — there was no consensus.

    Job Scott in New England Yearly Meeting was the most erudite and detailed advocate of not paying mixed taxes. In his essay, subtitled “A truly conscientious scruple with respect to the payment of such taxes as are in part demanded for and applied to the support of war and fighting,” and addressed to “Friendly reader,” he reasoned in 1780:

    “Now then, if a collector of taxes comes to me and in Caesar’s name demands a tax of £20 which I am persuaded is so far mixed, part for war and part for other charges, that my conscience forbids my paying it… I am not to blame for not paying it: if Caesar pleaseth to separate them I can gladly pay the one part and refuse the other.… though magistry be a divine ordinance, yet it does not follow that every requisition of the civil magistrate ought to be actively obeyed, anymore than because it is a duty indispensable and incumbent on all mankind to pay all their just debts, that therefore we must pay all demands however unjust.”

    Tradition-minded Friends who used the Caesar argument sometimes pointed to George Fox who in , paying a specific war tax for the Dutch war, made a distinction between this and direct military service. But the homeland of Quakerdom by had also moved towards tax refusal; in London Yearly Meeting minuted its censure on “the active compliance of some members with the rate (tax) for raising men for the Navy” and directed local Friends to have such cases under their care. Those who paid war taxes without even waiting for the process of distraint were considered to have acted “inconsistently.”

    In less material on taxes was published by Friends. Perhaps there is here a fruitful field awaiting some researcher of yearly and quarterly minutes [indeed there is –♇]. Was there less interest in the problems, or was refusal taken for granted? Did non-Friend Thoreau’s ringing call to refusal in the Mexican-American War preempt the field? Whatever the reasons, as Friends face today’s violence with its automated battlefields and nuclear missiles — where the conscription of human bodies for mass armies may become less important — and conscription of money for sophisticated technology more important — the relevancy of the tax question to a modern, effective peace testimony has reached an all-time high.

  • In its issue, the Journal noted that the IRS had made a half-hearted attempt to seize Zahn’s “1955 Dodge station wagon” for $6.58 in resisted phone tax.

    Although contemplating lying in front of the car as a final protest before the towing, Franklin calmly removed his personal effects from the car and showed no agitation at this seizure of his property. At the last minute, however, the IRS men suddenly removed the chains, saying, “We just got new orders — we’re calling off the dogs.” The mood changed from one of tense formality to joviality as the men left. “It was as though,” Franklin says, “they were glad the little bluff had failed.”

  • A letter-to-the-editor from Zahn appears in the issue, in which he responds to “a frequent objection to war tax refusal: that it logically leads to a host of other tax refusal.” He suggests that because military expenses are such an overwhelming part of the federal budget, only war resisters are likely to find tax resistance to be a tempting tactic. And anyway, “if a few other than war objectors choose to refuse, I see no objection to their doing so.”
  • In the issue, Zahn writes in to make a fresh case for war tax refusal:

    In refusing personal service, one considers one’s integrity — conscience: Can I be part of a machine geared to agony and death? But often a different criterion is applied to refusal to pay: How effective a protest is it? If the protest-value of tax refusal is the only consideration, Friends may feel the effort is better spent in writing a legislator or phoning the White House. (But I have found that a letter to the government saying I am refusing to pay war taxes is one letter officials never ignore.)

    Arguments against the effectiveness of war tax refusal can be self-fulfilling prophecies. Friends may not wish to join a public witness which is so small it attracts little notice — therefore it remains small. Yet it is possible that an announcement of intention to pay no further war taxes would be the most single effective act against the arms race that members of the Society of Friends could take.

    But sudden, dramatic decisions for effectiveness are not in the manner of Friends. Perhaps we should forget all about witness and consider tax refusal purely as personal integrity. This basis, after all, is the one for our day-to-day decisions in matters of principle. We refuse to steal, not as some witness in influencing others, but because for us stealing is wrong. We refuse to cheat, not as some protest against dishonesty or against anything else, but because cheating is not the way of the life of the Spirit. Questions of effectiveness become irrelevant.

    The corresponding question for taxes could be, explicitly: Should I, a person in whom there is that of God, voluntarily pay all money asked of me for the purpose of injuring and killing millions of other persons in whom there is also that of God?

    If trying to hold back some one-third of our federal income tax (which will go next year for current military uses) is too boggling, we can start modestly and refuse payment of only ten dollars — a small pinch of incense not voluntarily laid on Caesar’s altar. It can, to our conscience, be a symbol of our refusal of total submission to the military-industrial complex. But it can also symbolize the positive. It can be given to the Right Sharing of World Resources of Friends World Committee. It is possible a small amount like ten dollars will not even be collected by IRS. Each of us can try such an experiment for one year, and from then proceed as way opens.

  • Finally, in the issue, the Journal announced Zahn’s death (nearly a year after ). It called him “a peace activist and worldly ascetic” and said that he practiced “religious asceticism — regular meditation, vegetarianism, celibacy, and voluntary poverty — as both the sustenance for his personal spiritual life and public witness to the power of love and truth in the world.” He was among those conscientious objectors who at first accepted alternative civilian service, and then decided to resist the draft entirely. He also was among those who tried to sail into nuclear weapons test zones to disrupt the tests.