How you can resist funding the government → the tax resistance movement → birth of the modern American war tax resistance movement → Caleb & Hope Foote

I haven’t yet visited any archives that hold material from the Peacemakers, that group that coordinated the early modern American war tax resistance movement beginning in the . But while I was following another thread, I found the following article which gave the most complete membership run-down of the tax refusal committee of Peacemakers that I have yet seen:

43 Pacifists Won’t Pay U.S. Tax in Arms Protest

Special in The [Philadelphia] Inquirer and New York Herald Tribune

 — Forty-three pacifists throughout the United States declared that they would refuse to pay all or a part of their Federal income taxes this year as a protest against the Nation’s military expenditures.

The group, including a number of Quakers, conscientious objectors, and several who have refused payment of taxes before, issued a statement through Peacemakers, [a] national pacifist group with headquarters here, in which they said:

“Believing that men are accountable for their actions, and that laws requiring immoral acts should not be obeyed, we have after serious consideration determined upon a course of civil disobedience with relation to the income tax laws of the United States.”

Headed by Pastor

Forty-one of the tax refusers acted under a tax refusal committee of Peacemakers, headed by Rev. Ernest Bromley, of Wilmington, O. Their statement was issued by Rev. A.J. Muste, secretary of the organization, and also secretary of the Fellowship of Reconciliation. Mr. Muste, former director of the Presbyterian Labor Temple, and one-time president of the defunct Brookwood Labor College at Katonah, N.Y., has long been known in the labor movement, and as a pacifist and campaigner against military conscription.

Two additional persons were listed as tax refusers in a statement issued on behalf of 11 Philadelphians by Walter C. Longstreth, Philadelphia lawyer. The other nine were all included in the Peacemakers list.

Some Withhold 36.4 Pct.

Mr. Muste, who said he personally would refuse to pay any income taxes , as he did , declared that some of the signers would follow his course of action; while others will withhold the 36.4 percent estimated by the Bureau of the Budget as that portion of tax money expended for military purposes.

Others on the list issued by the Peacemakers were:

Ross Anderson, of Portland Ore.; B. Bargen, of Newton, Kas.; Marilyn Blaise, religious education director, New York City; Marion Bromley, of Wilmington, O.; Lindley Burton, of Bryn Mawr, Pa.; Horace Champney, of Yellow Springs, O.; Miriam Keeler Cornelius, labor economist, Washington D.C.; Aleck D. Dodd, clergyman, of Toledo, O.; Margaret E. Dungan, of Wallingford, Pa.; William Bacon Evans, of Morrestown, N.J.; Caleb Foote, of Arden, Del.; Hope Foote, of Arden, Del.; Marion C. Frenyear, clergyman, of Plainfield, Mass.; Robert C. Friend, religious education director, of Schenectady, N.Y.; Walter Gormly, of Mt. Vernon, Ia.; J. William Hawkins, of Winters, Calif.; Ammon Hennacy, of Phoenix, Ariz.; George M. Houser, of New York City; Sander Katz, of New York City; Raymond E. Kinney, of Los Angeles; Emily Longstreth, of Philadelphia; Walter Longstreth, of Philadelphia; Mary Bacon Mason, of Newton Center, Mass.; Milton Mayer, of Chicago; Mary McDowell, of Brooklyn, N.Y.; Wallace Nelson, of Cincinnati; James Peck, of New York City; Paula Beck, of New York City; Caroline Philips, of Wilmington, Del.; Lydia Philips, of Wilmington, Del.; Grace Rhoads, of Moorestown, N.J.; Francis B. Riggs, of Cambridge, Mass.; Valerie Riggs, of Cambridge, Mass.; Igal Roodenko, of Bronx, N.Y.; Max Sandin, of Cleveland; Laurence Scott, of Kansas City, Mo.; Ralph Templin, of Yellow Springs, O.; Louise Thomas, of Cherry Valley, N.Y.; Mrs. Caroline Urie, of Yellow Springs, O.; Beverly White, of Wichita, Kas..

Many of these names I’ve encountered before, but several were new to me.

There were fewer than 3,000 people living in Yellow Springs, Ohio at the time, and three of them were among the 43 public war tax resisters in the United States. I wonder what that was all about.


Margaret E. Dungan was one of the founders of the Women’s International League for Peace and Freedom, and one of the earliest war tax resisters in the modern era (she started resisting in 1940). While trying to find more information about her and her resistance, I came across this article, from the Chester [Pennsylvania] Times:

Group Protests Military Spending, Won’t Pay Taxes

Because they believe that present military spending in the U.S. is leading toward a new war, 11 persons in the Philadelphia area have refused to pay part of their federal income tax.

Among the 11 taking this stand of protest is Margaret E. Dungan, Providence rd. and Willow la., Wallingford, a school teacher in Philadelphia.

In a letter written to President Truman, the 11 declare that “in a world filled with fear and suffering we want our dollars to fight for the eradication of disease, not to invent new and more devastating bacteriological weapons.”

Calling upon other citizens to “turn back from the suicide of militarism while there is yet time,” the tax refusers protest that the spending of “billions for armaments, conscription, and military alliances is a policy which can lead only to war.”

Oppose Totalitarianism

Continuing, the group writes the president that they are utterly opposed to all forms of totalitarianism. To oppose it, they suggest that the United States spend the billions, now allocated for military purposes, to “feed the hungry, promote economic rehabilitation, and allay the fears of the world by leading the way to disarmament.”

The Delaware County teacher says that “to every annual income tax return beginning with I have attached a statement that, for religious and moral reasons, I cannot voluntarily pay taxes levied for military use, and have always, except once, added that I would gladly pay an equal amount if I were assured that the sum would be used for the constructive works of peace.”

She adds that “the amount of the taxes that I refused to pay for , were seized, about a year later, with interest from my bank account. Since then, although I have received many notices of unpaid taxes, and several statements of the receipt by the deputy director of a warrant for distraint, no seizure has been made.”

In addition to Miss Dungan, those who refuse to pay the taxes and have written to the president are: Lindley and Emma Burton of Bryn Mawr; Caleb and Hope Foote of Arden, Del.; Walter and Emily Longstreth of Philadelphia; Caroline and Lydia Phillips of Wilmington; Grace E. Rhoads jr., Moorestown, N.J.; and William Bacon Evans, also of Moorestown.