Some historical and global examples of tax resistance → Italy → Naples in 1647

Some excerpts from The Carafas of Maddaloni: Naples under Spanish dominion () concerning a successful tax revolt in :

It is easy to conceive how ill the people spoke of the taxgatherers, who, by their severity and roughness in their daily treatment, kept up perpetual quarrels and ill-will with the equally rough populace, who therefore tried to deceive them. On one beautiful summer night the custom-house in the great market-place flew up into the air. A quantity of powder had been conveyed into it by unknown hands, and in the morning nothing remained but the blackened ruins. It had been intended by this action to oblige the viceroy to take off the taxes; but, without loss of time, in an opposite building a new custom-house was established. The collectors were only the more angry and unmerciful, and every day seemed to bring the outbreak nearer.

Thus the morning of , approached. It was Sunday, and a number of fruit-sellers, with carts and donkeys and full baskets, came into the town very early from Pozzuoli, and went as usual to the great market. Scarcely had they reached it when the dispute began. The question was not so much whether the tax was to be paid, as who was to pay it. The men of Pozzuoli maintained that the Neapolitan dealers in fruit were to pay five carlins on an hundred weight; the others said that it was not their business: thus the disturbance began. Some respectable people who foresaw the evil hastened to the viceroy, who commissioned Andrea Naclerio, the deputy of the people, to go immediately to the market-place, and restore peace. Naclerio was getting into a boat to sail to Posilipo, where he intended to spend the day with his colleagues belonging to the association of nobles, when he received the order. He turned back, coasted along the shore of the Marinella, and got out by the tanner’s gate, near the fort which takes its name from the church of the Carmelites. Here a different Sunday scene awaited him from that which he had promised himself in the fragrant and shady gardens. The market was filled with riotous people, and the uproar was so much the worse because Masaniello, with his troop of Alarbes, had met there in the morning for a grand review. The people of Pozzuoli, of bad fame since the days of Don Pedro de Toledo, quarrelled and protested; the Neapolitans were not a whit behind them in fluency of speech. The tax-gatherers would listen to no remonstrances, and insisted upon the payment. Andrea Naclerio tried in all ways to obtain a hearing and to appease the tumult. He said to the Pozzuolans that they ought to pay, that the money would be returned to them: they would not. He demanded to have the fruit weighed; he would pay the tax out of his own purse: this also they refused. The tax-gatherers and sbirri now lost all patience. They fetched the great scales, and wanted to weigh the fruit by force. Then the venders pushed down the baskets, so that the fruit rolled along the ground, and called out to the people, “Take what you can get, and taste it; it is the last time that we shall come here to the market!”

From all sides boys and men flung themselves upon the baskets and the fruit. The signal was given for an insurrection. The tax-gatherers drove the people back; the people made use of the fruit as their weapons. Andrea Naclerio rushed into the thickest of the crowd; the captain of the sbirri and some of the respectable inhabitants of the adjacent tan quarter hastened hither, and bore him in their arms out of the knot of men who in one moment had increased to a large mass; for idle people had flocked thither from the neighbouring street, from the dirty and populous Lavinaro, as well as from the coast. The deputy was rejoiced to reach his boat, and made the rowers ply vigorously that he might bring the news of the tumult to the palace. But the populace proceeded from fruit to stones, put to flight the tax-gatherers and sbirri, crowded into the custom-house, destroyed the table and chairs, set fire to the ruins as well as the account-books, so that soon a bright flame rose up amidst the loud rejoicings of the bystanders.

Meanwhile Andrea Naclerio had reached the palace. He related the whole proceeding to the viceroy, and pointed out to him at the same time that only the abolition of the fruit tax could appease the people. The Duke of Arcos resolved to try mildness. Two men of illustrious birth, who were more beloved by the crowd than the others, Tiberio Carafa, Prince of Bisignano, and Ettore Ravaschieri, Prince of Satriano, repaired to the market-place as peacemakers. Naclerio was not satisfied with this; he feared that Don Tiberio would, in his kindness, promise more than could be performed, and so only make matters worse. What he had foreseen happened. When Bisignano reached the market and found the crowd still wild with rage, he announced that the viceroy would not only abolish the fruit-tax, but all the other gabelles: they might make merry and be satisfied.

The rioters listened. A promise from the viceroy of the abolition of all the gabelles — that was worth hearing. Masaniello had kept quiet during the assault upon the deputy and the tax-gatherers, and to a certain degree had acted as mediator. “Now,” he exclaimed, “we will march to the palace.” The great mass of the people followed him; another troop surrounded Bisignano, who would gladly have freed himself from his wild escort, and trotted his horse when he came to the king’s gate; but they soon reached him again, and so much forgot the respect due to his rank, that they laid their hands on him and compelled him to accompany them to San Lorenzo, the residence of the superior town magistrate. Arrived here, they cried out for the privileges of Charles Ⅴ., an idea instilled into them by Giulio Genuino, who, disguised and with a long beard, made one of the procession, and was the soul of all the intrigues that were hidden under the wild impulses of the masses. Don Tiberio Carafa esteemed himself fortunate to escape from his oppressors; he crept into a cell, and went to Castelnuovo, from whence he repaired to Rome, so exhausted from the scene he had witnessed that he died mad not long afterwards.

Meanwhile the far more numerous band was on its way to the royal palace. Drummers marched in advance. Masaniello had mounted a horse, and held up a banner, some of his followers were provided with sticks, and others armed with poles. They had in their haste seized upon any implements that they could find; numerous lads, old guards of the leader, accompanied the strange procession. Whistling and making a blustering noise, most of them in rags and barefooted — a genuine mob, who soon became aware how much was left to their will and discretion. The duke was in the palace, and with him many of the nobles belonging to the town, who advised him to strengthen his Spanish guard immediately; but he would not, whether from fear of irritating the people, or because he did not consider the danger so imminent. The grand master of the horse, Don Carlo Caracciolo, with Don Luis Ponce de Leone, a cousin of the viceroy’s and governor of the vicarial court, were standing on one of the balconies at the moment when the crowd reached the square before the palace, and Masaniello waving his banner three times before the royal guard, called out “Long life to the king of Spain! Down with the gabelles!” — a cry which was repeated by thousands of the people. Caracciolo went down, and began to talk to the people. They remained standing; they complained of the oppressive taxes; they complained of the bad bread; they held him out pieces of it; he might judge for himself whether it was food for men or for dogs. They urged above all the deposition of the Eletto, on whom, as usual, the blame was laid that things were not more prosperous.

At first affairs went on tolerably well. With great dexterity Don Carlo kept the crowd away from the entrances, whilst he corresponded by means of his vassals with the viceroy, who consented to Naclerio’s deposition — to the abolition of the duties on fruit and on wine. Now the audacity of the crowd increased. Why not ask for more when everything was granted to them? The flour-tax also! Caracciolo objected; things could not go on so. But in the same moment new masses of many thousand men crowded into the square, uttering wild noises. The negotiator was obliged to give way, and had only time to inform the viceroy that he might withdraw into Castelnuovo.

The protesters rushed the palace and pushed past the outnumbered German bodyguard. The Duke of Arcos tried to address the crowd to make concessions but was unheeded. He fled as the crowd began to vandalize the palace “in the midst of wild rejoicings and laughter.”

The Duke of Arcos had descended the spiral staircase, when he perceived that the bridges of the castle were already drawn up, the portcullis let down. He believed that he could save himself by crossing the square to the opposite convent of the Minimi, as he imagined that the rebels were too much occupied with plundering the palace to attend to him. But he miscalculated. Scarcely had he reached the square, when he was recognised and surrounded. A knight of St. Jago, Don Antonio Taboada, was accidentally passing by, he succeeded in penetrating through the crowd to the viceroy, and lifted him into his carriage. The fescue of the Duke of Arcos turned upon a hair. One of the people, it is said Masaniello himself, wanted to thrust his sword into him, but the blow was parried by Don Emanuel Vaez. A runaway Augustinian monk seized him by the hair and screamed “Abolish the taxes!” The carriage could not go on. The horses pranced; some of the people seized the reins; the coachman was on the ground. Then many of the nobles pressed through the crowd, making themselves a passage partly by violence, partly by fair words — the Count of Conversano, the Marquises of Torrecuso and Brienza, the Duke of Castile Airola, the prior of Rocella Carafa, Don Antonio Enriquez, and Carlo Caracciolo — the viceroy was indebted to them for his rescue. They surrounded the carriage with drawn swords. The rebels had already taken the harness off the horses; two noblemen took possession of it, put it on as well as they could, and Caracciolo jumped upon the coachbox, fastened in the loose horses, whilst the other nobles remained at the door. But there was no getting further — the cries, the uproar, the mass of men increased every instant. So few against so many — if there was any delay no exit would remain. Don Carlo Caracciolo’s mind was quickly made up; he opened the doors of the carriage, dragged out the half-dead viceroy, seized him by the arm, whilst the rest of the nobles surrounded them, raising high their swords, and warding off the pressure of the mob. With the cry “Make room for the king!” they got through the crowd.

The duke was carried off to a convent by these noblemen, under continuing abuse from the mob, which then tried to storm the hastily-barricaded convent.

“Long life to the King of Spain! Down with the bad government!” This was the cry, echoed from a thousand voices. The Duke of Arcos showed himself at the window — he repeated that he would grant what was desired — he threw down a declaration signed by himself: nothing was of any avail. The rebels tried to get into the convent through the church; they threatened to drag the viceroy to the market. The alarm spread through the town. At this momentous crisis, the Cardinal Archbishop Ascanio Filomarino appeared.

The more important the part which the Archbishop of Naples acted during the revolutions of the kingdom, so much the more interesting is the account of it written by himself, in a letter addressed to Pope Innocent . “When I left my house ,” he writes on the , “to go to the Capuchin convent, I perceived that the viceroy was besieged in his palace by from fifty to sixty thousand of the people, who wished to extort by any means the abolition of the fruit-tax. This tax has agitated the minds of the people for some days: the crowd was alike exasperated against the ministers and the nobles, and threatened to plunder their houses, and even not to spare the convents, for it is said that from fear of an insurrection a great number of treasures, jewels, as well as plate, have been concealed in these last places. Upon this news I changed my purpose, and turned back towards the town by the gate of the Holy Ghost. On the way I met numbers of my acquaintance who were making their escape, and advised me not to go further, but to return home, which only stimulated me to hasten my speed. About a hundred steps from the palace of the nuncio (on the Toledo) I met a troop of armed men, who were marching on in the greatest excitement, whilst people streamed from all the adjacent streets. I expected kindness from this people, that I have always found full of respect and affection for their pastors, and amongst whom I saw many that were personally known to me. When I gave the crowd the blessing for which they longed so much, that they were unwilling to let me pass without it, and spoke kindly to the people, they replied that at all events the fruit-tax must be abolished. I assured them that I would stand by them, and willingly sacrifice my life for them, and labour for the abolition of this and of the other gabelles. They must be quiet, and let me act, they would certainly be satisfied. The further I proceeded the greater was the crowd, so that to get more space some of the leaders of the people, who were well inclined towards me, accompanied me and made room for me by making signs that I was on their side. Thus with great difficulty I reached the square before the palace, that I found full of frantic people. When I understood that the viceroy had taken refuge in the convent of the Minimi, I sent him word by one of my noblemen that I was arrived, but that he must submit to the people. I received for answer that the viceroy as well as the officers with him were extremely rejoiced at my arrival; and as I was getting out of my carriage to go into the convent, the Marquis of Torrecuso brought me a note written by the viceroy himself, in which he promised the abolition of the gabelles. After I had read the note, and communicated its contents to the people, I ordered them aloud, and in the presence of all, to pull down the custom-houses; and that on the next morning better and more substantial bread would be sold. I cannot describe to your Holiness how this order pacified and contented the people. When I returned to my carriage the crowd surrounded me; they knelt before me, they kissed my hands and my clothes; those who could not reach me, made signs at a distance with their hands and mouths. As I returned by the same road, I made it known everywhere that the gabelles were abolished, and that the bread would be better. This announcement had such an effect, that in the above-mentioned part of the town the tumult considerably subsided, and people’s minds were tranquil, and I desired the leaders of the mob to go into the other quarters of the town, there to proclaim the same good tidings, and restore peace.”*

But the cardinal deceived himself, and assisted perhaps even more than did Tiberius Carafa by his imprudence to increase the rebellion. The passions of the multitude once excited, evil-minded persons were not wanting who availed themselves of this excitement. Scarcely had the archbishop departed, when the uproar began again. Neither the Prince of Montesarchio, nor Don Prospero Tuttavilla, nor any others were able to restore peace, however lavish of their words. The populace attacked the Spanish guard belonging to the palace, broke in pieces their drums, smashed their pikes, and were so violent that the soldiers were obliged to fire. This produced an effect. Five or six of them fell, and the crowd dispersed in a wild flight. The viceroy had profited by the interval, going out by the back door of the convent, to reach a house situated on the slope of Pizzofalcone. Here he got into a closed sedan-chair, and, accompanied by many noblemen, went to the castle of St. Elmo over the bridge built by the Duke of Medina, which unites the hill of Pizzofalcone with that of San Martino. Part of the way the mountain was so steep that the bearers of the sedan-chair in which was the viceroy could not proceed. He was obliged to get out, and by a great exertion this corpulent man climbed the height. Other cavaliers attached themselves to this procession which met with no impediment from the masses of the people who had all moved down to the lower parts of the town. The Duchess of Arcos, into whose apartments the populace had penetrated, had fled with her children and servants, with her maids of honour and many other ladies of illustrious birth belonging to the town, into Castelnuovo. But the Spanish troops had left the neighbouring posts, too weak to be able to defend them against the mob, and all the army had assembled under the Prince of Ascoli in the park, which joins the palace as well as the castle, to maintain this advantageous post by their united efforts.

The night came — what a night! A hundred thousand men marched with loud cries through the town. The churches were open, and resounded with prayers for the restoration of peace. The Theatines and Jesuits left their convents and arranged themselves in processions, singing litanies to the Madonna and the saints, but the Ora pro nobis was overpowered by the fury of the crowd. Although the first forced their way down the Toledo to the palace, and the others penetrated to the great market-place, they were obliged nevertheless to withdraw without having accomplished their object. All the highwaymen and murderers, of which Naples was full, left their hiding-places. The first thing done was to break open the prisons and set the prisoners at liberty — all, excepting those confined in the prisons of the vicarial court, for the castle of Capuano inspired the rebels with respect, whether because of a very large imperial eagle of Charles Ⅴ., fixed over the portal, or because the garrison of the old fortress, together with the sbirri, stood with lighted matches behind the cross-bars, and threatened the assailants with a bloody welcome. The prisoners in the vicarial court now sought to set themselves free, and began by destroying the cross-bars with heavy beams; but some shots, which laid two of them dead on the ground, warned them to desist from their attempt. All the other prisons were cleared, and the archives and everything that could be found in them was burnt; the toll-booths throughout the town were demolished; the mob went from one gate to another. Everywhere the toll-gatherers had escaped — nobody thought of making any resistance, and as there were no more prisons to be broken open, no more customhouses to be destroyed, the populace began to attack the houses of those whom they knew had, by farming tolls or in any other way, become rich at the expense of the people. There was no mention of defence — the proprietors were glad to save their bare lives. Many rewarded with gold the services of the rowers, who conveyed them to a villa at Posilipo, or to any other place beyond the town. But the houses were emptied: first that of the cashier of taxes, Alphonso Vagliano. Beautiful household furniture, plate, pictures, everything that could be found was dragged into the streets, thrown together in a heap and burnt; and when one of the people wanted to conceal a jewel, he was violently upbraided by the rest.


* Lettere del Cardinal Filomarino, published by G. Aiazzi. Florence, (printed again at Palermo and other places). Pp. 379–393.

The Prince of Montesarchio was the first whom the viceroy sent as a messenger of peace… Montesarchio rode to the market-place provided with a written promise of the viceroy’s touching the abolition of the taxes. He took an oath in the church of the Carmelites that the promise should be kept: the people refused to believe him.

The rioting and thorough destruction of property continued on :

All the rich and noble persons who were concerned in the farming of tolls, as well as all members of the government, saw their houses demolished. … Above forty palaces and houses were consumed by the flames on this day, or were razed to the ground…

…To oblige the viceroy the Duke of Maddaloni rode once more into the market-place, carrying with him a manifesto, according to which all the gabelles which had been introduced since the time of Charles Ⅴ. were abolished, and a general amnesty granted for the crimes already committed.

The mob were not satisfied, now claiming that they also wanted more radical political reform in the form of these “privileges of Charles Ⅴ.” They instead took the Duke captive (he escaped and fled that night). The Viceroy and company finally dug up the document enacting these principles and entrusted archbishop Filomarino to take it to the rioters as a sign of their victory (and that they could please stop rioting now). By this time, though, the riot had developed a destructive momentum, and leaders had come forward to press for, and gain, even more political concessions.

The rioters certainly showed the power of the people over their rulers, who were forced to make significant concessions in order to regain authority. Soon after these events, the Neapolitan Republic briefly became independent.

I was struck by the detail that the rioters were careful to destroy rather than loot property (“when one of the people wanted to conceal a jewel, he was violently upbraided by the rest”). This reminded me of the Boston Tea Party, which was similarly harsh against anyone who tried to filch, rather than destroy, the imported tea.


Tax resistance is a time-honored tactic of nonviolent resistance, but it has also been used by movements or individuals that had little interest in holding to nonviolence. History gives us plenty of examples of people violently resisting taxation.

Today I’ll give some examples of attacks on tax offices, many of which were violent or included intimidation by threats of violence.

Bomb threats and “mysterious white powder”-type incidents

Since I’ve started this blog, I’ve kept half an eye on the news for examples of IRS offices being evacuated by explicit bomb threats or suspicious packages. Here are some examples:

  • : “The FBI is investigating after a mysterious white powder was sent to the IRS mail room in Fresno. The discovery forced the mail room to shut down for about three-and-a-half-hours afternoon.”
  • : “A hazardous materials scare forced a huge evacuation Tuesday of the IRS center in southeast Fresno. A mailroom employee thought he was opening a regular letter from a taxpayer. But when he opened it, a white powder spilled all over him.”
  • : “A letter containing a white powder and a note mentioning anthrax forced federal authorities to shut down the mailroom of the Kansas City IRS headquarters.… ‘We do not think this is going to be anthrax or any other biological agent, but we have to treat this to the Nth degree,’ Herndon said, adding that a field test found the substance likely to be talcum powder.”
  • : “Officials have given the ‘all clear’ after a letter containing a suspicious powder was received in the mailroom at the IRS office in the John Duncan Federal Office Building in Knoxville.”
  • : “Someone apparently trying to make a political statement caused a brief stir Tuesday at the Boulder office of U.S. Rep. Jared Polis. … The Boulder Fire Department Hazardous Materials Team responded and opened the envelope. They found a tea bag inside, with a note reading, ‘We the People, .’ ”
  • : “A package of foot powder mailed from a prison ZIP code caused 250 workers to be evacuated Thursday from [the building containing the IRS offices] in the Flair Park area of El Monte.”
  • : “Michelle Lowry… who processes forms for the IRS in Austin, confronts that venom regularly. People slip razor blades and pushpins into the same envelopes as their W-2 forms. They send nasty notes with their crumpled documents. Last year during the height of the Tea Party movement, hundreds of taxpayers included — what else? — tea bags with their returns. And then there’s the weird stuff. ‘Sometimes you’ll see stuff that looks like blood on them,’ said Lowry, who has worked as a seasonal employee for five years. ‘We wear gloves.’ … She’s been through evacuations caused by suspicious items in the mail, such as white powder. (It turned out to be packing material.)”
  • : “A suspicious substance discovered Monday at an Internal Revenue Service building is not hazardous, a U.S. Postal Inspection Service official said. A portion of an office building that houses an Internal Revenue Service mail processing center was evacuated after an unknown substance was found about 11:15 a.m.” “ ‘There was an envelope that appeared to have seeds inside,’ Buttars said. ‘What it was is not known yet.’ ”
  • : “Hundreds of people had to evacuate, and dozens of downtown businesses were disrupted, all because of a suspicious package found near the IRS building — the contents of which were soon found to be harmless.”
  • : “Fox 4 reported that this was the second day in a row that workers had found a suspicious package. On Sunday, a powdery substance was found in an envelope (it wasn’t anything threatening).”
  • : “The FBI is now investigating a discovery at Ogden’s James V. Hansen Federal Building that caused a scare, and the evacuation of more than 200 employees.”
  • : “An inspector at the Fresno IRS noticed a package in the mail room with a suspicious odor. … The Fresno PD Bomb squad was called in and the contents inside the package were an unknown type of feces.”
  • : “Workers at a downtown Oklahoma City IRS building and people inside the Colcord Hotel were allowed to return after police investigated a suspicious package that was found Monday morning.”

And I think a quick Google News archives search would probably show me several other examples that never got on my radar.

Note that in many of these cases, there was no deliberate threat involved, but merely an over-cautious reaction based on previous threats. For example: The tactic of including a tea bag with your tax paperwork as a form of protest alluding to the Boston Tea Party has been a periodic American craze for over sixty years, but nowadays any tea-bag-sized lumps in envelopes are an occasion for a very disruptive evacuation and visit from the hazmat team.

And then there’s this:

  • : “Angry New Zealand farmers are reportedly sending parcels of cattle manure to cabinet ministers in a campaign against a so-called “flatulence tax” on their animals. New Zealand Post said it was treating the campaign “as seriously as cyanide”…”

Actual bombings and other attacks

In addition to these mailed threats and suspicious packages, most of which turn out to be bluffs, there have been cases of indisputably real attacks on tax offices. For example:

  • In , a letter bomb exploded in the hands of the director general of Equitalia, a quasi-private company that handles taxes in Italy. The following month, three bombs went off outside Equitalia’s offices in Naples. In another branch was struck with molotov cocktails. “The phrases ‘Thieves’ and ‘Death to Equitalia’ were sprayed onto outside walls.”
  • two farmers responded to tax officials who were a little too greedy in demanding bribes by emptying three bags of cobras in the tax office. (You can see a video of the cobra attack at this link.)
  • A couple of years back, a fellow named Joe Stack loaded up his small plane with fuel and flew it into the offices of the IRS, torching the building and killing an IRS employee (in addition to himself). National Treasury Employees Union president Colleen Kelley said that after Joe Stack’s kamikaze attack, “there were calls where taxpayers said they were thinking of ‘taking flying lessons’ in the context of an audit or a collection. There are 70 that have been reported.”
  • During the Poll Tax rebellion, “In Cambridgeshire two petrol bombs were thrown at the Poll Tax Headquarters and Anti-Poll Tax slogans were sprayed on the side of the building…”
  • , Jewish independence fighters bombed an income tax office in Palestine, killing a constable, and injuring five others. “All employes had been evacuated from the building following a telephone warning 10 minutes before the blast. Police said three Jews, one dressed as an Arab, pushed a bomb-laden, Arab-type delivery cart into the building and fled, after clubbing a Jewish policeman and snatching a rifle from an Arab guard. Police tried to drag the cart from the building, but the rope parted. They said they then detonated the bomb with rifle fire, but ‘miscalculated the charge.’ ”
  • In , the Railway Protection Movement in Sichuan destroyed tax offices there.
  • In St. Claire county, Missouri, in , “a gang of armed men rode into the county seat of Osceola and held tax officials at gunpoint while its members stole all the official tax records. … The gang destroyed the tax records, and that meant that the county had no way of taxing anyone.” A year and a half later: “Around midnight on , an armed gang forced Deputy Treasurer K.B. Wooncott to take its members to the county offices. The gang seized the railroad tax book and escaped into the night.”
  • During the rioting that followed the British parliament’s failure to pass the Reform Bill in , the mob burned the Custom-house and Excise-office, along with many other government buildings.
  • In Hippolyte Taine’s history of the French Revolution, he includes many examples of attacks on tax offices:
    • “the crowd, rushing off to the barriers, to the gates of Sainte-Claire and Perrache, and to the Guillotière bridge, burn or demolish the bureaux, destroy the registers, sack the lodgings of the clerks, carry off the money and pillage the wine on hand in the depôt.”
    • “At Limoux, under the pretext of searching for grain, they enter the houses of the comptroller and tax contractors, carry off their registers, and throw them into the water along with the furniture of their clerks.”
    • “at Aupt and at Luc nothing remains of the weighing-house but the four walls; at Marseilles the house of the slaughter-house contractor, at Brignolles that of the director of the leather excise, are sacked: the determination is ‘to purge the land of excise-men.’ ”
    • “…the windows of the excise office are smashed, and the public notices are torn down…”
    • “During the months of , the tax offices are burnt in almost every town in the kingdom.”
    • “Without waiting, however, for any legal measures, they take the authority on themselves, rush to the toll-houses and drive out the clerks…”
    • “…the pillagers who, on the , set fire to the tax offices…”
    Taine also notes that “in Issoudun after , against the combined imposts[, s]even or eight thousand vine-dressers burnt the archives and tax-offices and dragged an employé through the streets, shouting out at each street-lamp, ‘Let him be hung!’ ”
  • In Naples in , a tax revolt expressed itself with attacks on tax offices: “On one beautiful summer night the custom-house in the great market-place flew up into the air. A quantity of powder had been conveyed into it by unknown hands, and in the morning nothing remained but the blackened ruins.” “the populace proceeded from fruit to stones, put to flight the tax-gatherers and sbirri, crowded into the custom-house, destroyed the table and chairs, set fire to the ruins as well as the account-books, so that soon a bright flame rose up amidst the loud rejoicings of the bystanders.” The archbishop, under pressure from the crowd, “ordered them aloud, and in the presence of all, to pull down the custom-houses”

Nonviolent blockades and occupations

Nonviolent tactics have also been directed at disrupting tax offices. I mentioned the “Free Keene” activists in New Hampshire who were arrested for entering an IRS office and trying to convince the employees there to resign their positions. Here are some other examples:

  • Anti-war demonstrators used handcuffs to lock the doors of an IRS building in Rochester, New York, for about a half hour in .
  • Poll Tax resisters in Glasgow occupied a tax office, and, as the staff retreated, took their places at the walk-up windows. One of the occupiers, John Cooper, remembers: “I just sat down at the desk and said through the glass, ‘Can I help you?’ I says, ‘It’s okay; you don’t need to pay any more, it’s abolished!’ and the guy says, ‘Are you sure?’ I says, ‘I’m positive. You know what I’d do with this money: go and spend it, have a good time.’ He says, ‘You’re having me on.’ I could see the guy was still uncertain, so there was a bunch of pads for phone messages — I ripped one of them off and said, ‘If there’s any bother just send that in to us.’ ”
  • Another group of anti-war activists, including representatives from the War Resisters League and NWTRCC, performed a sit-down blockade at IRS headquarters for about an hour in .

I gave some examples of attacks directed at tax offices Today I’m going to give some further examples of attacks on the apparatus of taxation.

Parking meters and traffic cameras

  • There is a semi-organized movement in Chicago to make parking meters unusable through vandalism, including smashing them, disassembling them, making them unreadable with spray-paint, stuffing them with pennies, jamming them with glue or expanding foam, or removing them entirely.
  • Disabling speed-trap cameras has become almost a popular sport in the United States. I’ve seen video of people dressed up in Santa suits and temporarily disabling cameras by wrapping them in colorful gift boxes. Others have used everything from “sticky notes, Silly String, and even a pick-axe” to stop the cameras from taxing speeders. In Palmer Park, Maryland, recently, the authorities had to install a new set of surveillance cameras to keep an eye on their speed cameras because they were getting vandalized so frequently.

Toll-booths

  • During of the Rebecca Riots in Wales, there were over a hundred attacks on toll-houses, toll-gates, and toll-bars. “During this period, all the gates and bars in the Whitland, Tivyside, and Brechfa Trusts were destroyed. Two gates only out of the twenty-one survived in the Three Commotts Trust, whilst between seventy and eighty gates out of about one hundred and twenty were destroyed in Carmarthenshire. Only nine were left standing out of twenty-two in Cardiganshire.” Here is one account:

    The secret was well kept, no sign of the time and place of the meditated descent was allowed to transpire. All was still and undisturbed in the vicinity of the doomed toll-gate, until a wild concert of horns and guns in the dead of night and the clatter of horses’ hoofs, announced to the startled toll-keeper his “occupation gone.” With soldier-like promptitude and decision, the work was commenced; no idle parleying, no irrelevant desire of plunder or revenge divided their attention or embroiled their proceedings. They came to destroy the turnpike and they did it as fast as saws, and pickaxes, and strong arms could accomplish the task.

    No elfish troop at their pranks of mischief ever worked so deftly beneath the moonlight; stroke after stroke was plied unceasingly, until in a space which might be reckoned by minutes from the time when the first wild notes of their rebel music had heralded the attack, the stalwart oak posts were sawn asunder at their base, the strong gate was in billets, and the substantial little dwelling, in which not half an hour before the collector and his family were quietly slumbering, had become a shapeless pile of stones or brick-bats at the wayside.

    When the Scleddy turnpike-gate was attacked, they “broke the gates, posts, walls, and toll-boards into pieces so small that in the morning there was not a piece of the timber larger than would make matches”
  • Toll-booth destruction was also part of the riots in Naples in : “the toll-booths throughout the town were demolished; the mob went from one gate to another. Everywhere the toll-gatherers had escaped — nobody thought of making any resistance…”
  • Toll-booth attacks are also a trademark of the current “won’t pay” movement in Greece. Resisters there have mobbed highway toll plazas, raising the bars and waving cars through.

Miscellany

  • Danny Burns reports that during the Poll Tax rebellion in Thatcher’s Britain, “In Lothian, it was widely reported that Anti-Poll Tax activists had managed to put a bug into the computer, which randomly wiped out every sixth record on the register. The virus story was never proven. However, a month before it was mentioned in the newspapers, its effects were accurately described to two Anti-Poll Tax activists by two computer hackers one of whom had worked for Lothian Regional Council and had been sacked.”
  • There are some examples in Hippolyte Taine’s history of the French Revolution:
    • “At Limoux, under the pretext of searching for grain, they enter the houses of the comptroller and tax contractors, carry off their registers, and throw them into the water along with the furniture of their clerks.”
    • In Anjou, the tax clerks’ horses are seized and sold at auction.
    • “In Touraine, ‘as the publication of the tax-rolls takes place, riots break out against the municipal authorities; they are forced to surrender the rolls they have drawn up, and their papers are torn up.’ ”
    • “In Creuse, at Clugnac, the moment the clerk begins to read the document, the women spring upon him, seize the tax-roll, and ‘tear it up with countless imprecations;’ ”
  • When the IRS seized tax resister Mary Cain’s newspaper, and put a chain and padlock on the front door, “Mrs. Cain sawed off the lock and chain and mailed them to the Internal Revenue Department with a defiant note.”
  • Whiskey Rebels were known to steal the records of tax collectors.
  • During the resistance in Missouri against taxes to pay off owners of corruptly-issued railroad bonds, “a gang of armed men rode into the county seat of Osceola and held tax officials at gunpoint while its members stole all the official tax records.”

I gave some examples of attacks directed at tax offices, I gave some further examples of attacks on the apparatus of taxation, and I gave some examples of how some tax resistance campaigns used particularly humiliating violent attacks against individual tax collectors to deter them and discourage their colleagues.

Today I’ll give some further examples of terrorism and intimidation directed at tax collectors — this time by means of attacks on their homes and property.

  • Bailiffs, the officials responsible for seizing goods from Poll Tax rebels in Thatcher’s Britain, were targeted in this way. In one case, the home of a bailiff company’s chief was surrounded by protesters, who, finding that the target of their protest was not at home, “had a look at his double garage — the door was open. … Well, there wasn’t a car inside, but there was a mountain bike, fishing tackle, clothes, bottles of wine, garden equipment. In fact, the place was chock-a-block. A mock auction was held in front of the press. Anyway, his possessions ended up strewn all over the garden, and slogans were daubed across the back of his wall: ‘Fuck off bailiff, we’ll be back!’ The police arrived about five minutes after we had gone. We heard that Mr. Roach [the bailiff company chief] was escorted home later that night in a police car. It’s good to give people like that a taste of their own medicine.”
  • “a party of armed men in disguise made an attack in the night upon the house of a collector of revenue who resided in Fayette County, but he happening to be from home, they contented themselves with breaking open his house, threatening, terrifying, and abusing his family.”
  • This tactic was used frequently during the Rebecca Riots in Wales, for example:
    • “A plantation belonging to Timothy Powell, Esq., of Pencoed (a magistrate active against Rebecca), was fired… and four acres were burnt.”
    • A crowd of some 7–800 Rebeccaites surrounded the home of tithe collector Rees Goring Thomas and fired guns through the windows at the terrified occupants. “[P]arts of the walls were so thickly marked with shots and slugs that scarcely a square inch was free from them, while the windows and curtain were thickly perforated… There were in all fifty-two panes of glass broken in five windows. … While these outrages were carried on at the house, several of the mob forced open the door, and entered the beautiful walled garden adjoining the house, where they committed devastations of a most disgraceful character. Nearly all the apple trees and wall-fruit trees of different kinds, were entirely destroyed, being cut to pieces or torn up from the roots. The various plants and herbs with which the garden abounded were all destroyed, and a row of commodious greenhouses, extending from one side of the garden to the other, was attacked, and a large quantity of glass broken with stones.”
    • That same crowd then attacked the home of a game warden, firing a blank directly into the face of his wife. “They then broke the clock, a very good one, an old pier-glass which had been handed down for several generations, the chairs, table, and all the little furniture the poor people possessed. They also carried away the gamekeeper’s gun, and 10s. or 12s. worth of powder and shot, and previous to leaving took from the drawers all the clothes of the family, which were torn, trodden upon, and partly burnt. They then left the place, after firing several times. Several of the painted doors, leading from the road to the plantation, were destroyed by the Rebeccaites.”
  • During the French Revolution, in Baignes, the home of the director of the excise “is devastated and his papers and effects are burned; they put a knife to the throat of his son, a child six years of age, saying, ‘Thou must perish that there may be no more of thy race.’ ”
  • In , French tithe resisters “wearing disguises sacked the granary of the tithe collector, and no witnesses could be found to testify against them.”
  • In Naples, in , “the populace began to attack the houses of those whom they knew had, by farming tolls or in any other way, become rich at the expense of the people. … [T]he houses were emptied: first that of the cashier of taxes, Alphonso Vagliano. Beautiful household furniture, plate, pictures, everything that could be found was dragged into the streets, thrown together in a heap and burnt; and when one of the people wanted to conceal a jewel, he was violently upbraided by the rest,” because the point was terroristic vandalism, not looting. “All the rich and noble persons who were concerned in the farming of tolls, as well as all members of the government, saw their houses demolished. … Above forty palaces and houses were consumed by the flames on , or were razed to the ground…”
  • During the French Gabelle Riots of mobs roamed the streets setting fire to tax collectors’ houses.”