Tax resistance in the “Peace Churches” → Quakers → 18th century Quakers → Warner Mifflin

Barbara Andrews’s Tax Resistance in American History has helped me track down some more evidence of Quaker tax resistance around the time of the American Revolution. This comes from the journals of Quaker Warner Mifflin:

The American Revolution now began to make its appearance; and as I was religiously restrained from taking any part therein, the epithet of toryism was placed on me, by interested holders of slaves. Insinuations were also thrown out, that my labour for the freedom of the blacks was in order to attach them to the British interest; notwithstanding I had liberated mine, on the ground of religious conviction, before this revolutionary period arrived. Added to this, on the issuing of the bills of credit, by Congress, I felt restricted from receiving them, lest I might thereby, in some sort, defile my hands with one of the engines of war. From this circumstance, I was further dipped into sympathy with the condition of the blacks; for, by declining to use the paper money, I was in danger of being declared an enemy to my country, and like them, to be thrown out from the benefit of its laws: and this for no other crime, but yielding to the impulses of Divine grace, or obedience to the law of God, written in my heart; which I ever found the safest ground to move upon.

Abundant threats were poured out, that my house should be pulled down over my head; — that I should be shot, carted, &c. This proved a fiery trial, and my mind was almost overwhelmed, lest I should bring my family to want, and for fear that it might be through a deception. In the bitterness of my soul, I left my house in the night-season, and walked into a field; but without any sensible relief, returned again to the house. On stepping in at the door, I saw a Testament, and opening it at the 13th chapter of Revelations, found mention there made of a time when none should buy or sell, but those who received the mark of the beast, in the right hand, or forehead. Now, it fixed in my mind, that if I took that money, after receiving those impressions, I should receive a mark of the bestial spirit of war, in my right hand, and then, the penalty which is annexed, and described in the ensuing chapter, must follow. I then resolved, through the Lord’s assistance, (which I craved might be afforded,) let what would follow, never to deal in any of it. This afforded me some relief; and, finding my wife so far united with me, as to refuse it likewise, she saying, though she did not feel the matter as I did, yet, for fear of weakening my hands, she was most easy not to touch it, — I became much strengthened, and resigned to suffer what might be permitted; feeling, at times, the prevalence of that Power, which delivers from all fear of the malice of men, or infernal spirits, and which reduces the soul into perfect subjection to the holy will, and ordering of the Divine Providence.

Light seems to be increasingly spreading, on this subject; or, at least, more are disposed to yield to its emanations, than heretofore. An instance of this appears in a pamphlet, written by a clergyman, in England, and lately reprinted in Philadelphia, which I would recommend to the perusal of my readers. In it are these remarks:

Such is the dread of singularity, in dissenting from opinions, sanctioned by public approbation and applause, that but few have courage to forsake the beaten track, and think for themselves, in matters confessedly of the highest importance. And thus, the specious reasonings and conclusions of men, who have no better claim to infallibility than ourselves, — are suffered to divert us from a simple attention to the example, and un-ambiguous precepts of him, who has presented to us, in his own sacred person, celestial excellence, and the most complete pattern of all moral virtue. On subjects, which do not relate to the great truths of religion, we may be indifferent; and it is, doubtless, best not to be earnest and tenacious for either side of the question: but, in relation to doctrines, upon the establishment and promulgation of which, the temporal, and perhaps the eternal welfare of millions, to some measure, depends, — it is the duty of interest of every one to search for truth, as for hid treasure; — to be fully persuaded in his own mind, that his principles are founded in immutable Truth, and unerring rectitude. Let such then unfold the sacred volume, and say in what part of it they can find any passage, that will, either directly or indirectly, prove war to be justifiable, on Christian principles; — that will furnish one argument in favour of a Christian’s endeavouring to injure his fellow-creature, even his most bitter and inveterate enemy, so much as in thought; — or, what is more, that can justify him in dislodging a human soul from its appointed tabernacle, by destroying that life, which he neither gave, nor can restore. Do not the doctrines of the New Testament uniformly declare against it; and most expressly and unequivocally prove, that war is directly opposed to the very aim and end of Christianity; which offers reconciliation to the greatest offenders, and makes our acceptance with God, absolutely to depend on our forgiveness of those, by whom we, ourselves, have been injured.

What can be said in extenuation of the guilt of those who set others on to war, who never saw each other’s faces, nor even had any possible occasion for hatred or animosity? Who can say that such are more innocent, than the duelist and suicide, or less deserving the punishment due to such heinous offences against the Divine law?

An occurrence took place, which produced renewed exercise of mind, and, in the hour of affliction, sealed further instruction on this subject. I received a severe hurt on my leg; and while under extreme anguish in dressing it, was brought into sympathy with a poor soldier, whose leg being fractured, he was left without help, in the field of battle. Even since arriving to years, capable of judging, I have had a testimony against war; but never so powerfully impressive, as at that time. So that I told my wife, if every farthing we possessed was seized for the purpose of supporting war, and I was informed that it should all go, unless I voluntarily gave a shilling, I was satisfied I should not so redeem it.

Shopkeeper Isaac Martin decided to stop dealing in imported goods rather than pay an import duty:

[A] weighty concern attended my mind on account of a tax on shop keepers, who dealt in foreign articles, to be appropriated towards carrying on the war against England. I felt much scrupulous in my mind, respecting the consistency thereof with our peaceable principles. For I had kept an apothecary shop; which business suited my inclination and capacity; being from my youth circumscribed, both in shop-keeping and my trade of a hatter, on account of the prevailing fashions. After much seeking to the Lord for counsel and direction, I believed my peace of mind would be affected, if I paid the said tax. So I resigned myself to the Lord’s will, let the event be as it may. But scarcely a day passed, that I had not to turn customers away, who applied for articles which I had on hand, but could not sell, on account of the heavy penalty. But I am well satisfied, feeling the testimony against war to be very precious, and worth suffering for, if thereby the peaceable government of the Messiah may be promoted.

After the Revolution, the concern about war taxes did not go away, and Quakers continued to hold “scruples” about contributing to military defense and repaying Congress’s war debts. Rufus Hall reported:

, was our preparative meeting, in which life arose and light shone triumphant over all, to the encouraging of some of our minds. It being the time of answering the Queries, some things were closely searched into; particularly that of paying a tax, which many Friends thought was principally for the support of warlike purposes; such as building fortifications, ships of war, &c. But this tax being so blended with other taxes and duties, made it difficult: some Friends not being free to pay it, as believing it inconsistent with their religious principles and testimony against war; while others had paid it. A concern was felt that Friends might be preserved, so as to act with consistency therein. It was understood by some that Friends in New York generally paid it; and it was alleged that formerly while we were under the king of England, we had to answer a query in relation to not defrauding the king of his dues; and they could see no difference in this respect between king and congress; and that therefore we might pay those taxes now as well as formerly. On the other hand, it was stated that the ground on which we were raised to be a separate people or society, was that of tender scruples of conscience; and it was on this ground, or principle of Divine light, that the reformation had always stood, and must still stand, if it is carried on; and therefore that Friends would not do well to look to New York or London, nor even to former customs, for direction; seeing we had to go forward and not backward, nor yet to stand still with the work of reformation. As to defrauding any of their dues, there was no such thing in the case; for to defraud was willfully, obstinately, or craftily to detain a thing from the right owner. But in this case there was neither will, obstinacy, nor craft; but purely a tender scruple of mind or conscience; and therefore it ought to be attended to, and Friends should not desert the ground (now in a day of ease) on which their predecessors stood, and nobly maintained it in the times of hot persecution.

On the whole, it appeared to me that the weighty concern of the meeting was against paying the tax; but as the subject was new to some, and others were not altogether clear, by reason of long custom, so as to see the inconsistency of paying it, — it was thought best to let every Friend act according to their freedom therein. I was truly thankful that Friends were preserved in such unity and harmony, that I did not discover any hardness towards one another; but all spoke with coolness of mind, and none showed any symptoms of heated zeal; which is too often the case in such matters.


This comes from the journal of John Hunt (), :

We went to Quarterly Meeting at Haddonfield… The meeting for Discipline was a favored opportunity and our testimony was raised and gained ground in several respects in regard to the use of strong drink and against wars or any way contributing thereto by payment of taxes or otherwise. A weightily conference was held on these subjects.

and :

[The Philadelphia Yearly Meeting considered] the request from the Western Quarter which was to propose to the Yearly Meeting and consider what might further be done to strengthen Friends in their tender scruples with respect to paying taxes or anyways joining or leaning or swerving from our testimony in any ways contributing to the support of war according to the former advices of our last Yearly Meeting. After a close conference, there being different sentiments amongst Friends concerning paying the taxes now demanded so that it seemed not suitable the case should be fully debated in the meeting, therefore a committee of six Friends out of every quarter with the Committee on the Epistles already appointed was nominated and sent out to consider that case. Friends from the neighboring yearly meetings now present were desired to attend with this committee.

and :

The most weighty matters that came before this [Philadelphia Yearly] meeting was concerning our testimony against wars, paying taxes etc. and against the excess and unnecessary use of strong drink, tavern keeping and the West India trade and the oppression of the poor Blacks.…

and :

[The] Quarterly Meeting at London Grove… is allowed to be the largest Quarterly Meeting and a very solid wise number of friends and much united in their testimony against taxpaying and superfluity.

and (also at the same Quarterly Meeting):

There was several very close searching sentences dropped concerning taxpaying and several Friends seemed to think it was time of more danger now than it was in the time of the war. Jacob Lindley spoke closely concerning Friends letting collectors etc. pay their tax and then settle with them. Another Friend dropped a caution to beware of the dragon’s tail and said what had been suffered to try Friends in years past might be like the teeth or the claws of the dragon.

and :

Some trials with the constable taking rye from us for taxes.

and (at “our” Monthly Meeting — Evesham perhaps?):

Jacob [Lindley] had something particular concerning tax paying, termed it paying up the debt for the expense of the war, and said as the Yearly Meeting had recommended it to Friends to preserve their accounts of suffering. He fully believed that suffering for not paying of taxes did come within the meaning of the Yearly Meeting and that the Yearly Meeting had owned that testimony and would never disown that birth which had been brought forth by the tender scruples of suffering Friends who refused to pay taxes for to defray the expense of war.

and :

Was Quarterly Meeting. Nothing more than common except about the affair of tax paying. Some tight rubbing work so that one of the first rank made an acknowledgment and Evesham seemed to be getting through with that job about suffering for taxes or recording such sufferings. Agreed or at least concluded to take the case to Yearly Meeting to have it settled now after three years or more scuffling with Salem Friends about it.

and :

Was Quarterly Meeting.… In the last meeting we had it up and down again about tax paying. They seemed like to knock Evesham in the head and throw us but by Warner Mifflin and several others stood tightly to the testimony and it was raised over all against paying of taxes.

and :

Was quarterly meeting… There was a tight scuffle about having some accounts of the suffering of Friends of Evesham for refusing to pay a tax for the support or to defray the expense of war read to the meeting. J[ames]. Thorington beat through all opposition and they were read and concluded to be sent forward to the meeting for suffering to be recorded and this seemed to be the end of three or four years debate in our quarter.

and :

The constable took our son Samme off to gaol for refusing to pay his tax. He went of in a composed commendable manner, having I believe well considered the matter.…

and later :

I went to Burlington to see my son in prison. He appeared to me to much favored to bear the trial in a proper commendable manner. William Savery, Daniel Troter, Thomas Scattergood, John Hoskins and John Cox had been to see him and he told us all he could not see wherein he had missed it in suffering himself to be put in prison for refusing to pay his tax to defray the expense of war.

and the :

This evening Samme got home from Burlington gaol. We had reason to think that doctor Beneville paid the constable his demands. Took a letter from him to the sheriff and so he was discharged and informed if he would go to Sterling’s the storekeepers he might ride home with Doctor Beneville in his chair. It was a favored time with us which made his imprisonment easy to us and so that we had no desire that any one should take him out in that manner. Joseph Gilkins came to me and I told him I had rather he would not so. After some [o]ther conference he concluded to drop it.

Evesham Monthly Meeting was more radical about its tax resistance than many other meetings, and when they sent their record of “sufferings” to the Quarterly Meeting, they included accounts of Friends who had suffered persecution for refusing to pay taxes where they felt most of the money being raised by the taxes was going to defray war debts. Other Quakers thought that was too radical a position, saying that Quakers should only resist those taxes that were explicitly declared to be for war. At first, because of this, the Quarterly Meeting that Evesham belonged to refused to pass along the Evesham record of sufferings to the Yearly Meeting. A debate ensued, which is mentioned in some of the entries from Hunt’s journal above.

For another account of this controversy, see David Cooper’s journal