How you can resist funding the government → the tax resistance movement → birth of the modern American war tax resistance movement → Art Harvey

I came across a new web resource yesterday — new to me anyway — The Catholic Worker Movement archives. In this excerpt from The Catholic Worker, Dorothy Day mentions a visit to what she describes as a sort of low-income tax resisters’ commune:

I visited Art Harvey of South Ackworth, New Hampshire who has a mail order book shop handling a great number of books by and about Gandhi. Art and Ammon Hennacy served six month terms in Sandstone Prison in Minnesota for trespassing on a missile base some years ago. He carries on a practical application of Karl Meyer’s tax refusal… by having teams of workers in orchards where they prune trees, harvest apples and later blueberries and work seven months of the year. They work and live in a style which frees them from the payment of taxes for war. Perhaps about a hundred are engaged in this way of life, which results usually in some settling in communities of the moshavim variety, each having some small acreage and a house built by themselves. Considering the New England climate, no small achievement! It certainly means an emphasis on the ascetic, on sacrifice.

It isn’t entirely clear from Day’s description whether the ascetic and communal lifestyle was adopted in order to facilitate tax resistance or whether this was just one beneficial side-effect of a practice adopted for other reasons.

A little casual Googling didn’t bring me much more information about Art Harvey’s South Ackworth group, but here’s an article about how his home and blueberry farm was seized and sold at auction in by the IRS, which was trying to take $62,000 from him and his family.


I noted Dorothy Day’s remarks on visiting a group of tax resisters in New Hampshire. Today I’ll try to track down some more information on them.

Arthur Harvey, then an organic farmer from Hartford, Maine, was profiled in Samuel Fromartz’s book Organic, Inc. because of his legal battle to make sellers who use the “organic” buzzword adhere to the genuine standards of that variety of food production. In the course of this, Formartz also mentions Harvey’s war tax resistance:

It was not the first time Harvey had gone up against the federal government. As a tax resister opposed to military spending, “especially nuclear weapons, and the export of arms and military forces to many places around the world,” Harvey had refused to file or pay federal income taxes since . His wife, Elizabeth Gravalos, hadn’t paid federal taxes since . Instead, they donated time and money to social service and environmental organizations. The IRS had come knocking at their door a couple of times, then seized the family’s property in and demanded $62,000 in back taxes and penalties — about three times the annual income of the farm. When they did not pay, the IRS took the rare step of auctioning off the property at a town office across the street from their house, with protesters outside. They initially lost the blueberry field to a bidder, though luckily no one bid on the house, perhaps because it had only rudimentary plumbing and no electricity. Eventually, Gravalos’s mother bought the house, and the couple’s daughter successfully bid on another parcel of the land, which she later swapped for the blueberry field. They were back in business.

Harvey, an affable and intelligent man with a wiry physique, perhaps owing to his vegetarian diet, said the lesson he learned from that fight was not to stop being a tax resister, but to avoid owning property in his own name that could be seized by the government. “We own a couple of cars, so I guess they could go after those, but they aren’t worth much,” he told me.

Aaron Falbel wrote about the blueberry-growing couple for the War Resisters League’s magazine in :

War Tax Resistance and Blueberry Fields Forever

Arthur Harvey has not filed a federal tax return or paid income tax . His partner, Elizabeth Gravalos hasn’t filed or paid . Until recently, the Internal Revenue Service gave them little trouble.

“They visited us twice, once around and again around , back when we lived in New Hampshire,” Harvey says. “Probably they concluded we had nothing much worth taking and perhaps were not subject to much tax anyway,” he adds. But after the Gravalos/Harvey family moved to Maine ten years ago, earned a bit more money, acquired a house, two wood lots and a blueberry field and started paying state taxes (New Hampshire has no state income tax, but Maine does), the IRS began to take notice. , the IRS seized their properties in lieu of tax payments assessed at $62,000 (including interest and penalties) for an astonishing figure, considering the family’s annual income from their blueberry and flower business averages about $16,000.

Going Once…

The IRS held an auction at the town office across the street from the Gravalos/Harvey home. “I might have cried if I were alone,” Gravalos admitted. But she was far from alone. About 75 supporters gathered outside the building and spoke of their solidarity with Elizabeth and Arthur. To demonstrate the power and the good that can come out of war tax redirection, Harvey, Gravalos and their family and friends raised over $3,000 to pay off the local property tax liens of seven Hartford residents.

The auction didn’t last long. When Gravalos and her family emerged stoically from the town office, she announced, “The good news is that no one bid on the house.” Emily Harvey, Arthur and Elizabeth’s daughter and a sophomore at Wellesley College, bid on (and won) the small half-acre wood lot on behalf of her younger brother Max. (Max, at age 16, was legally too young to enter a bid.) The town selectman and town clerk teamed up to buy the larger 21-acre wood lot, and another Hartford resident bought the blueberry field.

Harvey speculated that the reason no one bid on the house was that the minimum bid was too high: $21,000 for a house with no electricity or indoor plumbing. At the conclusion of the auction, the IRS declared that they would reevaluate the minimum bid and hold another auction .

Going Twice…

The minimum was eventually set at $7,900. Gravalos and Harvey had originally discouraged friendly bids on their house, feeling that the price was too high. “We really did not want the IRS to get that much money,” Harvey said. But for the second auction, with a lower minimum bid, they didn’t discourage people who would buy the house back for them, even though that meant surrendering money to the IRS.

Harvey explained that what matters most for him is making a strong public statement, bearing witness to the government’s violence: “Our reason for non-cooperating with the IRS is a reluctance to support war preparations, especially nuclear weapons, and the export of arms and military forces to many places around the world. Others have gone a lot further in their war tax resistance than we have, and we honor and respect those people. For [them], the most important thing is to withhold money from the IRS at all costs.”

That, he acknowledged, is not his style of war tax resistance. “There are and there have been war tax resisters who have gone that far. My friend Ammon Hennacy [the legendary pacifist connected with the Catholic Worker movement] was one. Our approach is more complicated to describe and more flexible in practice.” He scoffed at a news article that described him as “unwilling to pay one penny to the IRS.” “We have three cars,” he noted, referring to the federal tax on gasoline that he pays every time he fills up at the pump.

About 35 supporters turned up for the second auction, this time held at the IRS office in Lewiston, Maine. Demonstrators read excerpts from letters to IRS officials and to President Clinton urging them to call off the auction. (As at the first auction, money was given away, this time to groups doing the kind of work tax dollars could fund: $500 to the local Abused Women’s Advocacy Project and $500 to a local chapter of Habitat for Humanity.)

Still Here

In the end, Elizabeth’s mother entered the winning bid for the house at $15,633. The town clerk and town selectman, who bid at the first auction, entered the only other bid of $8,000. The latter two were clearly miffed at having lost such a “bargain.” (One war tax resister described them as “a picture of greed thwarted.”) The clerk, clearly irate, asked, “Why was it okay for her [Elizabeth’s] mother to bid, but not for me?”

A week later, Arthur Harvey reflected on the clerk’s comment, questioning in turn the propriety of the town officials’ taking advantage of a family in a weakened financial position. “That does not seem to me to be a proper thing for a town official to do,” he said.

Elizabeth Gravalos thinks the answer to the town clerk’s question is obvious: “The two of them were trying to take our house from under us, whereas my mother was trying to help us out, to help us continue our way of life here.” Though Gravalos had dissuaded her mother from bidding at the first auction, she did not try to stop her at the second. “It was harder to lose the blueberry field [at the first auction] than I thought. I just didn’t feel I was ready to lose the house,” she admitted.

Harvey and Gravalos calculated that the house was worth somewhere between $10,000 and $15,000 and suggested that $13,000 would be a reasonable bid. Max and Emily were in favor of a friendly bid; Max especially did not want to have to move. “The alternative,” Arthur noted, “would be to go the Randy and Betsy route and not countenance a friendly bid and then risk eviction. We, as a family, decided not to go that route.” (He was referring to Randy Kehler and Betsy Corner, war tax resisters from Colrain, MA, whose supporters maintained an 18-month-long occupation/vigil after Kehler was arrested in and his and Corner’s house was auctioned off by the IRS.)

In the end, Arthur admitted, the auction “was something of a letdown.” The IRS got a fair amount of money, $39,460 in all more money, he speculated, than it would have gotten if the family had filed and paid taxes all along. Gravalos reflected, “Betsy and Randy did a better job at resisting the IRS than we did. But each family has to draw its own line. I really did not want to stage an occupation [as they did].”

So what does it mean for war tax resistance when the IRS manages to walk away with such a considerable sum? Interestingly, Gravalos and Harvey do not think of themselves as having failed. Along the spectrum of war tax civil disobedience, they are tax resisters rather than tax refusers. (War tax resisters do not willfully hand over money to the Pentagon, but if the government nonetheless forcibly seizes money from them, they take those lumps, as it were; war tax refusers tend to put up more of a fight and are unwilling to let the government collect any money or assets whatsoever.) But they believe both resisters and refusers provide witness to the backward priorities of the federal government. “When it comes to war tax resistance,” Gravalos adds, “anything is better than nothing.” Their 51 years (between them) of resistance to military spending and the redirection through the years of those war tax dollars is not to be scoffed at. And what of the future? Gravalos and Harvey do not hesitate when they are asked whether or not they will continue their war tax resistance. Says Arthur, “We will continue our stand of non-cooperation, but we will certainly make sure not to find ourselves in such a position where we own so much property.” And Elizabeth adds, “I do feel that the risks of paying taxes are greater than the risks of refusing to pay them.”

Philip Devles Broughton’s Ahead of the Curve: Two Years at Harvard Business School includes a few more notes of interest about Harvey:

  • “He almost failed to graduate from high school after refusing to sign a loyalty oath to the laws and constitution of the United States. ‘I could support the Constitution,’ he said, ‘but I certainly wasn’t going to support all the laws. They told me I was failing the rest of the students in my home room. But I didn’t have much loyalty to my home room.’ Eventually the school gave him his diploma anyway.”
  • “In Michigan, a man who had recently returned from India lent him a book by Gandhi. He was immediately struck by Gandhi’s arguments in favor of self-reliance and against excessive consumption. In the late 1950s, Harvey spent six months in prison in Sandstone, Minnesota, for invading a missile base in Nebraska with a group of fellow peace activists. ‘Prison was a blast. I was in there with one of my very best friends [Ammon Hennacy] and we played horseshoes and Scrabble and spent lots of time in the library.’ His tenure as library clerk ended when he refused to compile a list for the prison authorities of the books each prisoner was borrowing.”

A newspaper article on educational outreach efforts by the pacifist non-violent action group Peacemakers, quoted Harvey on the nature of the group: “We are a radical pacifist organization. We are against war preparation and against use of income tax for war purposes. Our members also oppose mandatory registration for the draft. However, we are not communists. We believe the best defense is a strong spiritual one, in the tradition of the Indian leader Gandhi.”

The Sun-Journal of Lewiston, Maine, covered the tax auction in a pair of articles:

“Hands off our homes”

Couple protests on day before auction

by Mary Lou Wendell
Sun-Journal Staff Writer

The message on one of the placards held by many of the 50 or so protesters marching down Center Street morning was simple: “Honor family values. Hands off homes.”

Accomplishing their goal for the day was not going to be so simple, however. They were on their way to Lewiston to convince the Internal Revenue Service to halt the sale of property seized for nonpayment of taxes.

Arthur Harvey, who, before it was taken, owned the house and land in Hartford Center together with his wife Elizabeth Gravalos, led the march. In his pants pocket was a letter the group eventually hand-delivered to the Lewiston IRS office on Main Street after walking there from the Auburn Mall, which took about two-and-a-half hours. The note detailed the couple’s reasons for not paying federal taxes.

Funds collected by the federal government will “support war preparation of all kinds,” the typewritten letter read. “This is not acceptable to our moral and religious beliefs.”

In , IRS agents served Harvey and Gravalos with a seizure notice for their property, which includes a small home and out-buildings, a 13-acre blueberry field, and 21 acres of two combined woodlots. Selling blueberries and pansies, which is how the couple earns their living, brings in a total of $18,000 a year, Harvey said.

Based on those earnings, the government calculated Harvey and Gravalos owe $62,000 in unpaid taxes and penalties for , according to the couple. A spokeswoman for the IRS in Boston said she would not confirm the amount owed because of disclosure and privacy laws.

Furthermore, the couple wrote in their letter to the IRS, “it is inconceivable that a family could be subject to a 49 percent tax rate, especially a low-income family including two children.”

Harvey and Gravalos have a daughter in college and a teen-age son, Max, who also marched on .

IRS spokeswoman Peggy Riley did say the sealed-bid auction will go on as scheduled at at the town office in Hartford Center. And if minimum bids were offered, the house and property will be sold, she said. The minimum bid for the single family home was $20,476.98, Riley said. The total minimum bid for everything else, which is divided into three properties, is roughly $16,000.

Against a backdrop of car dealerships, retail outlets and quick-change oil places, the protesters, who came from as far away as Chicago, walked in groups of three and four down Center Street. Some came from New Hampshire and Vermont. Most were from Maine.

Many of the protesters were also war-tax resistors and friends with Harvey and Gravalos. Some had never met the couple but were marching to support their cause.

Sheila Dormody, a member of the 800-member organization, Peace Action Maine, pays her taxes, she said. But she had sympathy for Harvey and Gravalos because she opposes disproportionate military spending, she said.

As the group hiked along, making their way across the Longley Bridge and around downtown Lewiston, Dormody passed out red fliers decrying the practice of “bloating the Pentagon… starving our communities.”

“This year Congress will give the Pentagon $7 billion more than requested,” the filer stated. Education, mass transit, housing programs, job training and environmental spending are all the things that will be cut in order to pay for increased military spending, it said.

If the property is indeed sold , “we’ll have to find some place we can rent,” Gravalos said as she walked. “I have a friend in Buckfield who has offered land so I can plant my pansies.”

Her husband thought it was a mistake to buy land, Gravalos said, adding he may have been right.

In hindsight, Harvey said, he would have preferred renting over owning property, which can be taken away.

But, while he and his wife have always paid their state and local taxes, he’s not sorry for not paying federal taxes, he said.

“We both understood the risk and we accepted it,” Harvey said. It’s a matter of “personal responsibility.” Withholding federal taxes is “a job that we can do,” he said.

Home survives IRS sale

Some of tax protesters’ Hartford property sold

by Judith Meyer
Special to the Sun-Journal

As sealed bids were opened morning, Arthur Harvey and Elizabeth Gravalos heard an Internal Revenue Service employee award three pieces of their property to others, but their home was spared, at least temporarily.

The couple, who are vocal about their resistance to paying federal taxes to a government that they say is spending irresponsibly, were served a notice of seizure on their property in . That property was offered at a public sale in a sealed bid process inside the Town Office while a large crowd of supporters from throughout New England and reporters waited outside on the lawn morning.

Harvey and Gravalos, who say they earn about $18,000 a year growing blueberries and pansies, owe the IRS $48,555 in unpaid taxes . Their properties were seized to satisfy that debt.

Attending the bid opening were dozens of other tax resisters, including one couple who carried a large painted poster proclaiming their nonpayment of federal taxes since .

The properties offered for sale included the couple’s home, which is not equipped with running water or electricity and which uses an organic compost septic system, a small house lot, a 21-acre wood lot and a 13-acre blueberry field.

No bids were submitted for the house, and a second sealed bid opening has been scheduled for at the IRS office in Lewiston. If the property is not sold at that time, said IRS agent Diane Santoro, who conducted the sale, the federal agency will re-evaluate the $20,476 minimum bid established for the property.

Bids were opened inside the Town Office, which was restricted to bidders, the property owners, town and federal officials and five media representatives chosen by Capt. James Miclon of the Oxford County Sheriff’s Department from a pool of reporters standing in the side yard.

The couple’s children, Emily and Max Harvey, purchased the small house lot for $727, using money 16-year-old Max had earned raking blueberries, beating out a $600 bid from the town of Hartford. Gravalos was visibly upset that the town bid on the property.

The Town Office stands directly across the street from Gravalos’ house on Route 140, and the piece of property the town bid on was being considered as a new Town Office site.

The couple’s wood lot was sold for $10,000 to Kathleen Hutchins and Linda Rowe, both of Hartford, beating out a $9,560 bid for the land. Hutchins is the town’s tax collector, clerk, treasurer and administrative assistant, and Rowe is a selectman, but both women said they bought the land as private citizens.

The third piece of property, the blueberry field that has been cultivated for the past eight years by Harvey and Gravalos, was sold to Alan Noyes of Hartford. Noyes, who left immediately after the bid opening, indicated that he liked the view at the property and would be willing to talk to Harvey and Gravalos about some kind of arrangement to continue farming the land.

Harvey said after the sale, which lasted less than 10 minutes, that he and his family intended to remain in Hartford, would continue to live in their home and would continue farming blueberries on fields they planned to lease from other property owners.

“The good news is that nobody bid on our house,” Gravalos told the crowd after the sale was finished, and Harvey expressed his pleasure at seeing so many people supporting their cause.

“This is not a victory or defeat for anyone,” Harvey said. “It’s just a part of life.” That observation drew a large round of applause from the crowd.

And although the IRS seizure is nearly complete, Harvey said his views on tax resistance haven’t changed and he has no plans to pay any money to the federal government. Harvey has not paid federal taxes , and Gravalos hasn’t paid .

Supporter Jim Stockwell of Albion said, “I think (Harvey and Gravalos are) very proud of what they’re doing.” Stockwell praised their resolve to stand firm for their beliefs against increased military spending and decreased spending for education and health care.

Lee Holman, a supporter and neighbor of Harvey and Gravalos, said the couple’s commitment to paying local and state taxes and resisting paying federal taxes comes from their desire to “redirect tax dollars to build real security in this town instead of investing in a false sense of security” with the federal government.

The couple can redeem their properties in the next 180 days if they pay the bid price, plus another 20 percent, and any costs associated with the sale to the IRS.

IRS agent Santoro declined to talk to reporters before or after the sale.

Along with that second article was this sidebar:

Anti-tax group pays off liens of five families

The tax resisters who demonstrated in support of Arthur Harvey and Elizabeth Gravalos say they are not against America’s tax system in itself and support payment of local and state taxes to help their own communities. What they protest is the federal government’s use of the tax money, a use that they claim they have no control over.

In an effort to show support for the local property tax system, the group of resisters, who are calling themselves Spears into Pruning Hooks, walked into the Hartford Town Office just before the public sale of the Harvey/Gravalos property and paid off outstanding tax liens for five local families.

Harvey said the group paid nearly $2,200, choosing the liens to be paid off based on whether the property owner had children and actually lived in Hartford, rather than being a part-time resident. The tax resisters did not have contact with the property owners; the payoffs were arranged through the Town Office.

The group originally offered to pay seven liens, but only five were paid because two of the families declined the group’s offer. Tax Collector Kathleen Hutchins said the payment retired tax liens for property owners Joseph Bedard, Ann Carro, Penny Stubbs, Matthew Piantone and James Guilmet.

According to Hutchins, the property owners who declined the resisters’ offer of payment said they did not agree with Harvey and Gravalos’ stand on tax resistance.

Hutchins, who said the town has never seized any property for nonpayment of property taxes, indicated that there are others in Hartford who oppose the stand taken by the Harvey-Gravalos family.

Speaking for the group, which still has $800 in an account reserved for payment of other tax liens, Harvey said Spears into Pruning Hooks plans to continue raising funds and making goodwill gestures for struggling local taxpayers.

Harvey and Gravalos were still at it :

Federal income tax

Resisters keep incomes below filing threshold

by Kelly Morgan
StaffWriter

While many people across the country will be rushing to meet today’s deadline for filing federal income taxes, Arthur Harvey will more likely be home binding books or working on the mowers he’ll soon use to cut his blueberry fields.

It’s not that the 72-year-old organic farmer, inspector and book seller has filed early this year. Instead, Harvey, who lives with his family across from the town office on Main Street, has not paid federal income taxes . He won’t pay because he is opposed to where his dollars would be spent.

“My fundamental objection is to nuclear weapons,” he said Thursday while seated at a small table off his kitchen, surrounded by copies of the collected works of Mahatma Gandhi. “And also to sending U.S. military forces to other countries.”

Harvey and his wife, Elizabeth Gravalos, 61, have joined as many as 200 Mainers and 10,000 people nationally who refuse to pay their federal income taxes in protest of military spending.

“We say about 8,000 to 10,000 people,” said Ruth Benn of the Brookly, N.Y.-based National War Tax Resistance Coordinating Committee on , “but it’s really hard to count.”

Benn said many, like Harvey and Gravalos, keep their incomes low so they won’t have to pay. Many others protest by refusing to pay federal taxes on their phone bills, another action that’s difficult to track.

According to information from IRS spokeswoman Peggy Riley, who’s based in Boston, the federal government faces what it calls a “gross tax gap” of $300 billion a year. The gap, Riley explained, “is the difference between what taxpayers should pay and what they actually pay.”

Riley said the IRS does not track those who refuse to pay on the grounds of opposing military spending.

Personal property seizures and deductions from paychecks are tools the IRS uses to collect unpaid tax dollars. In , Harvey and Gravalos nearly lost their home and 13 acres of blueberry fields they farm in Hartford. At an auction after the properties were seized, Gravalos’ mother bought back the house. Their daughter Emily later received back the blueberry fields in a trade after the man who had purchased them found farming difficult, Harvey said, laughing.

Harvey, Gravalos and their son Max continue to farm the fields today. They use wood heat and kerosene lamps and drive old Volvos. Harvey sells books on the teachings of Gandhi, which he purchases from India, through the on-line marketplace Amazon.com.

The only electricity in the house comes from a small solar panel that runs a laptop computer and, on sunny days, a copier in a back room.

Because Gravalos now works as a part-time massage therapist, she does pay Social Security taxes, Harvey said. But she hasn’t paid income taxes .

The two file separately, each having to earn less than $3,100 in order to fall below federal tax filing requirements.

Harvey and Gravalos have taken part in efforts of the War Tax Resistance Resource Center of Maine. People affiliated with the organization often hand out fliers at IRS centers on tax deadline day.

Larry Dansinger, a Monroe-based representative of the group, said that people are expected to be handing out fliers from Portland to Ellsworth

He himself doesn’t pay federal phone taxes.

“In our calculations, about 50 percent of every (federal income) tax dollar that people pay is going either directly or indirectly for military purposes,” he said.

Not paying, he added, “is not a nice, easy thing to do.”


I’ve many times mentioned Ammon Hennacy’s tax resistance hereabouts, but have only less-frequently commented on his more-well-known Catholic Worker comrade Dorothy Day’s stance.

The site catholicworker.org now has a search engine with which I have been able to recover some of her writings on the subject, which I’ll excerpt here today.

from “If Conscription Comes For Women” The Catholic Worker

“Render to Caesar the things which are Caesar’s.” Yes, and we have heard too much of that.

Let E.I. Watkin, founder of the Pax movement in England, author of The Catholic Center, Men and Tendencies, and The Bow in the Clouds, answer as he did in his pamphlet, “The Crime of Conscription.”

Render unto Caesar the things which are Caesar’s. This is a favorite text with the hosts of Christian clerics, Protestant and Catholic, who both in the present and in the past, have abused and still abuse religion to enslave men’s consciences to the unjust bondages of a usurping state. They omit to notice the context. Our Lord has just asked for a coin, and having obtained the admission that it bear’s Caesar’s image and superscription, bids his questioners render to Caesar what is his. This is obviously the coin payable in taxation which bears Caesar’s stamp.

The body and soul of man, however, do not bear Caesar’s image. Whose image they do bear we are told in Holy Scripture. It is the image of God. Obviously, therefore, as we are to render to Caesar what bears his image, namely, money, we are to render to God, not to Caesar, what bears not Caesar’s stamp, but God’s; namely, human beings. Thus the same text which justifies, indeed, imposes the obligation of paying taxes, denies any right of the state to take a toll of man. All forced labor, for example, is implicitly declared unlawful. And still more does the principle here enunciated forbid military conscription. Whether a war be just or unjust, no government may without grave injustice compel me — bearing as I do the divine image which marks me as God’s bondman, but a freeman in respect to my fellows — to slay and be slain in its quarrel unless I freely consent. If a government unlawfully outsteps its prerogative and imposes conscription, any one who, from whatever motive, refuses to serve, is whether he intend it or not, fighting for human dignity and freedom, as also is anyone who abets and supports his resistance.

But now in these days it would be desirable to go even further, as did Thoreau, to refuse even the taxes which were to be used to pay for the means to kill our fellow man. In many cases, however, it is all but impossible to separate the tax from the cost of the commodity needed to maintain life.

from “More About Holy Poverty, Which Is Voluntary Poverty” The Catholic Worker

We believe that social security legislation, now balled as a great victory for the poor and for the worker, is a great defeat for Christianity. It is an acceptance of the Idea of force and compulsion.

[The people] pay taxes, and it is the city and the state and the federal government that is robbing them and pilfering them, too, They are taxed for every bite they eat, every shoddy rag they put on. They are taxed on their jobs, there are deductions for this and that, there are the war bonds, eighteen dollars for a twenty-five dollar war bond, paid on the Installment plan. And they are not only being taxed, but they are being seduced. Their virtue is being drained from them. They are made into war profiteers, they are forced into the position of usurers. The whole nation, every man woman and child, is forced to become a profiteer — hideous word — in this war.

from “Poverty Without Tears” The Catholic Worker

If you cry aloud for land and home and tools and the good natural life for the poor without which a good supernatural life is impossible, then you are either an escapist and an inhabitant of an ivory tower, or you are a Communist in disguise trying to do away with property.

And you are a communist also if you cry out for peace and against increased armaments — against the making of the hydrogen and atom bombs and the paying of federal taxes for the making of those bombs. We know, who picketed before the tax offices up on 45th street, because we heard these jibes as we walked to and fro with our signs.

from “On Pilgrimage” The Catholic Worker

We will have more to write about taxes later. We believe in paying our local taxes but not federal. Maybe this is quibbling, but the benefits of hospitals, fire department, street cleaning and health department, etc. make us firm in our decision to always pay our local taxes though we will not pay income tax.

from “On Pilgrimage” The Catholic Worker

I can scarcely list all the people Ammon [Hennacy] introduced me to, all the friends he has made through his constant protest against war and taxes for war, and his distribution of the Catholic Worker. But I can give a little glimpse of Ammon’s living quarters, in his little three room bungalow on Lin Orme’s place some five miles out of town [Phoenix, Arizona].

Ammon likes to call our Lord the Celestial Bulldozer to indicate that ones way is smoothed for one, the rough ways made plain and the crooked straight. He arrived in Phoenix broke, he said, as he came further south out of the dairy region to the farming section of the country where he could work by the day and not by the month and so avoid the withholding tax. He slept all night on an anarchist’s floor (one of the readers of the CW) and got up at daylight to go to the slave market, as the corner is named in every town in every state, Calif., Texas, Florida, New Mexico and Arizona, where immigrant workers are employed. Some times there are as many as 200 trucks, sometimes only 25. They go as far as seventy miles away for the day’s work. Mexican trucks take only Mexicans. He got on the second truck, owned by the Arena brothers, a corporation which owns land in California, Colorado, and Arizona, and specializes in lettuce, melons, cabbage, celery. This was , the year the withholding tax began. At the end of his day’s work he asked if there was a shack on the place where he could sleep, and a fellow worker told him of one down the road and he took his sleeping bag and camped out there for the night. He stayed there for some months and as it was on land rented by Mr. Orme to the company, he became acquainted with that old gentleman who later invited him to occupy the vacant shack on his own land. There is one room and two porches, rather than three rooms, really, and before Ammon lived there, twelve Mexicans had camped out there. I sat on the porch one afternoon with Ammon and drank strong black coffee, brewed on a little kitchen stove, stuffed with mesquite which burned fragrantly while we talked.

from “Poverty Is to Care and Not to Care” The Catholic Worker

How does property fit in, people ask. It was Eric Gill who said that property is proper to man. And St. Thomas Aquinas said that a certain amount of goods is necessary to lead a good life. The recent popes wrote at length about justice rather than charity, that should be sought for the worker. Unions are still fighting for wages and hours, and it is a futile fight with the price of living going up steadily. They are fighting for partial gains and every strike means sacrifice to make them, and still the situation in the long run is not bettered. There may be talk of better standards of living, every worker with his car, and owning his own home, but still this comfort depends on a wage, a boss, on War. Our whole modern economy is based on preparation for war and that is one of the great modern arguments for poverty. If the comfort one has gained has resulted in the death of thousands in Korea and other parts of the world, then that comfort will be have to be atoned for. the argument now is that there is no civilian population, that all are involved in the war (misnamed defense) effort. If you work in a textile mill making cloth, or in a factory making dungarees or blankets, it is still tied up with war. If one raises food or irrigates to raise food, one may be feeding troops or liberating others to serve as troops. If you ride a bus you are paying taxes. Whatever you buy is taxed so you are supporting the state in the war which is “the health of the state.”

The argument may go this way, but we still can choose what seems to us the most honorable occupations, which have to do with human needs. We can choose the kind of work most necessary to do, and if possible where there is no withholding tax for war. Ammon Hennacy in working by the day, at hard farm labor, has not paid income tax for years. One can so cut down one’s standard of living that no income tax is required; families with many children pay no income tax. One can protest in many ways this contribution to the atom and hydrogen bomb. If one owns property the government then can take a lien on it. If one has money in the bank, the government can confiscate it. So truly such protest as this calls for the most profound poverty and a voluntary doing without property.

from “The Pope and Peace” The Catholic Worker

How obey the laws of a state when they run counter to man’s conscience? “Thou shalt not kill,” Divine law states. “A new precept I give unto you that you love your brother as I have loved you.” St. Peter disobeyed the law of men and stated that he had to obey God rather than man. Wars today involve total destruction, obliteration bombing, killing of the innocent, the stockpiling of atom and hydrogen bombs. When one is drafted for such war, when one registers for the draft for such a war, when one pays income tax, eighty per cent of which goes to support such war, or works where armaments are made, one is participating in this war. We are all involved in war these days. War means hatred and fear. Love casts out fear.

from “Are the Leaders Insane?” The Catholic Worker

St. Augustine in his City of God says that God never intended man to dominate his fellows. He was to dominate the beasts of the field, the fowls of the air, what crawled upon the earth, but men were not to dominate each other. He preferred shepherds to kings. It was man himself who insisted on having a worldly king though he was warned what would happen to him. God allowed the prophets to anoint the kings and once men had accepted their kings they were supposed to show them respect, to obey the authority they had set up. To obey, that is, in all that did not go against their conscience. St. Peter was ordered by lawful authority not to preach in the name of Jesus, and he said he had to obey God rather than man, and he left prison to go out again to the market place and preach the Gospel. Over and over again, men had to disobey lawful authority to follow the voice of their conscience.

This obedience to God and disobedience to the State has over and over again happened through history.

It is time again to cry out against our “leaders,” to question whether or not, since it is not for us to say that they are evil men, they are sane men.

It is all very well to say we must go to the source of all strength, to drink at the living fountain of Christ, but can we go from that fount of Love to a factory where nerve gas and incendiary bombs are manufactured?

When we have talked of a general strike it is of such work and of such evil that we are thinking; when we talk of non-payment of taxes it is of the money which is going to Indo-China in the form of these incendiary bombs and the planes to drop them that we are thinking. It is not thus that we can love God and our brother; it is not in this way that we can love our enemy.

When it is said that we disturb people too much by the words pacifism and anarchism, I can only think that people need to be disturbed, that their consciences need to be aroused, that they do indeed need to look into their work, and study new techniques of love and poverty and suffering for each other. Of course the remedies are drastic, but then too the evil is a terrible one and we are all involved, we are all guilty, and most certainly we are all going to suffer. The fact that we have “the faith,” that we go to the sacraments, is not enough. “Inasmuch as ye have done it unto the least of these my brethren, ye have done it unto me” with napalm, nerve gas, our hydrogen bomb…

Each one of us must make our decisions as to what he should do, each one must examine his conscience and beg God for strength. Should one register for the draft? Should one accept conscientious objector status in the army or out of it, taking advantage of the exceptions allowed, but accepting the fact of the draft? Should one pay tax which supports this gigantic program?

I realize how difficult this is to decide. If one is unmarried and strong physically, it is easier to make a decision to do only day labor or work without pay. But there are many whose mental and physical strength is not equal to this decision and there is a withholding tax taken from even the smallest salary. Sometimes one can only make a gesture of protest. It is not for any one to judge his fellow man on how far he can go in resisting participation in preparation for war. In the very works of mercy which we are performing, we at the Catholic Worker are being aided by those who earn what they do only because they pay income tax for war. Oh yes, the editors of The Catholic Worker know only too well how far we too are involved in the city of this world. Perhaps Bob Ludlow, who left us much against our will, felt that he was being more honest in permitting a withholding tax to be taken from his meager wage as hospital attendant that working for nothing for the Catholic Worker. Who knows the heart of another? The temptation is always there to go out on one’s own, to walk the lone path of a St. Francis rather than the community way of a St. Benedict.

from “Mid-Summer Retreat at Maryfarm” The Catholic Worker

[Ammon Hennacy] has had to abandon his life at hard labor and to replace that discipline of work he is fasting Fridays; during our recent retreat he fasted, and again in August for nine days he will picket and fast in reparation for Hiroshima and Nagasaki and the cruel weapons of destruction which we have made. All men are responsible, but Ammon by not paying income tax, and by penance, is doing reparation.

from “What is Happening?” The Catholic Worker

And the other trouble? It was Federal income taxes and investigations for Ammon Hennacy, Charlie McCormick, Carol Perry and me. Charlie has had no income for all the years he is with The Catholic Worker, but the rest of us could acknowledge having earned money on which we did not pay taxes, and which we refuse to pay because eighty per cent of the money so gathered goes for wars past and present. The others were treated with great courtesy, but one of the revenue agents made a coldly insulting remark to me based on my past, which was entirely uncalled for. But perhaps he was only stupid so I acted as though I did not hear it.

from “On Pilgrimage” The Catholic Worker

I would like to urge upon the bishops the idea of the non-payment of taxes by Catholic parents for school taxes, when they are sending their children to Catholic schools and so are paying double for their education.

from “The Pope is Dead. Long Live the Pope / Viva John ⅩⅩⅢ The Catholic Worker

Yes, we must set ourselves with all the force we possess, against war, and the making of instruments of war, and our means are prayer and fasting, and the non-payment of federal income tax which goes for war.

from “Month of the Dead” The Catholic Worker

The message of The Catholic Worker is that simple one for all the rank and file, for the masses, that we have free will, we can make our choice, that our personal responsibility which we exercise is what matters. Ammon [Hennacy], in his non-payment of taxes for war, and his civil disobedience, is bringing that message to countless thousands of people.

from “On Pilgrimage” The Catholic Worker

When we got home from our little tour of the neighborhood and I had explored the view from the eleventh floor, Ammon came for supper and brought us up to date on his journeyings as well as on the news of our own workers in Chicago. He had no sooner arrived in town on Saturday when he was called on to picket in front of the courthouse for Roseanna Robinson. They are keeping up a vigil night and day, people joining for a stint of three hours at a time. I certainly hope to join them sometime these next few days. Roseanna is a young colored woman who had refused to pay any income tax 85 per cent of which goes for war, or to file any returns. She had been given an indeterminate sentence and she is now for two weeks on hunger strike. I suppose they will forcibly feed her. The newspapers are paying little head to this, so it is necessary to have the picket line, and Karl Meyer has gotten out a leaflet which is signed by The Catholic Worker, 164 West Oak street and the War Resisters League which takes in all those who are not Catholic who wish to participate but might hesitate if it were only under Catholic leadership.

from “On Pilgrimage” The Catholic Worker

There is much to be done in these small Indian schools throughout the country [the United States South-West], and a peace army could be at work there right now, without waiting to be drafted. There would be no pay besides a living, and so no bother about income tax, and so no contributing to war in this way.

from “On Pilgrimage” The Catholic Worker

I could not help but think of Don Milani’s statement in his defense against the charges made against him of advocating resistance to conscription for war. He said that even those who cooked for troops contributed to war. How involved we all are, what with the hidden taxes we pay for war, the high standard of living all of us enjoy, even when we refuse to pay income tax, so much of which goes for war, and when we build prisons for draft refusers.

“Tribute to the Nelsons” The Catholic Worker

Every summer for a Peacemakers training program has been held at our Tivoli farm for the last two or three weeks of August. The old mansion and the Peter Maurin house are filled with guests, and campers come and set up their tents on the lawn facing the river. The organizer of the Peacemakers’ school is Wally Nelson, who has been in the workhouse in Cincinnati for the past two weeks, fasting. He and several others were arrested during a vigil for DeCourcy Squire, an 18 yr. old Antioch student who had been hospitalized after fasting since her arrest and subsequent sentence of 9 mo. for participating in a peace demonstration. (DeCourcy has since been released.)

A psychiatric examination was ordered for Wally when he refused to co-operate with his arrest and trial. Found by court psychiatrists to be “sane,” he was sentenced for “loitering” to ten days in the workhouse, $25 and costs. Again refusing to co-operate with legalized injustice, he was dragged from the police van by his legs, an action that caused his wife Juanita to follow him, cradling his head in her hands. When they arrived at Wally’s cell, Nita bent over to kiss him, was arrested for “disorderly conduct” and fined $25 and costs. This she refused to pay, and was ordered to the workhouse.

Detailed stories of these arrests are given in the February 10th issue of the Peacemaker, (10208 Sylvan Avenue, (Gano) Cincinnati, Ohio 45241). I hope that many of our readers will subscribe to the Peacemaker, since news of the conscientious objectors who are in prison and much other war-resistance news can be obtained there. Peacemakers have led in direct action for many years.

Wally and Juanita have both refused to pay income tax for many years, and it is of them particularly I wish to write, with the most heartfelt sympathy for their suffering and the greatest admiration for their dedication. It is their vocation to realize and to lead others to realize the horror of the times through which we are passing. Wally has explained that his fasting during the jail sentences he has undergone was the result not of willful refusal but of a total inability to swallow food while imprisoned. Simone Weil, the French woman whose brilliant writings on man and the state, work and war, were widely published after her death, suffered during the second world war in the same way. She was literally unable to swallow enough food to keep her alive, in the face of world starvation.

In the stories of the saints, one reads of such sensitivity, such penances undergone, such fastings endured and they are little understood by the secular world. I am convinced that this vocation, this calling, to give oneself to one’s brother, in loving communion, in loving understanding of the heinous crimes that are being committed today was at the root of Roger La Porte’s immolation in front of the United Nations . It is as though such men said, “We will suffer with you, since we have no way of stopping the bombing, the burning, the napalm, the defoliation, the destruction of homes and an entire countryside. There is no act of ours extreme enough, no protest strong enough, to deal with this horror.”

Wally Nelson was in prison for thirty-three months during World War Two and fasted for a hundred and eight days (with forced feeding by tube) as a protest against racial segregation of prisoners. He had had time to think out his position while in Civilian Public Service camp, as forced labor camps which were set up for conscientious objectors were called. These very camps were a concession to pacifists, who had been imprisoned and brutally treated during World War One. But Wally decided to walk out and did so and was arrested and jailed. His example and that of other absolutists led to further concessions. In this present undeclared war in Vietnam, to which ten thousand more men were shipped off yesterday, the conscientious objector position is recognized, and paid employment is offered in home hospitals as “alternative service.” To accept this is still to submit to the draft, hence the continued protests against war, and the drafting of youth to wage this hideous struggle.

from “Ammon Hennacy: ‘Non-Church’ Christian” The Catholic Worker

[To Hennacy,] Obedience, of course, was a bad word. Authority was a bad word. In vain I pointed out to him that when the retired army major for whom he worked in Arizona told him to do a particular job, he did it, and he did it as he was told to. He admired the army officer because he knew farming. And he cooperated with Ammon in paying him by the day and thus evading the federal income tax which the tax man was trying to collect from Ammon.

from “On Pilgrimage” The Catholic Worker

I visited Art Harvey of South Ackworth, New Hampshire who has a mail order book shop handling a great number of books by and about Gandhi. Art and Ammon Hennacy served six month terms in Sandstone Prison in Minnesota for trespassing on a missile base some years ago. He carries on a practical application of Karl Meyer’s tax refusal (see article in this issue) by having teams of workers in orchards where they prune trees, harvest apples and later blueberries and work seven months of the year. They work and live in a style which frees them from the payment of taxes for war. Perhaps about a hundred are engaged in this way of life, which results usually in some settling in communities of the moshavim variety, each having some small acreage and a house built by themselves. Considering the New England climate, no small achievement! It certainly means an emphasis on the ascetic, on sacrifice.

from “On Pilgrimage: Russia Ⅱ” The Catholic Worker

The other young man who visited Russia was Karl Meyer, who at present is serving his sentence of a two-year term (and thousand dollar fine) at Sandstone Federal Prison, for obstructing the income tax system by refusal to pay taxes for war. He had made the San Francisco-to-Moscow walk some years before, joining the march at Chicago. The walk ended at Moscow University, where the students, though not agreeing with the American visitors, demanded that the time of their talks be extended. He also distributed leaflets in Red Square!

from “We Go On Record: CW Refuses Tax Exemption” The Catholic Worker

The Catholic Worker has received a letter from the Internal Revenue Service stating that we owe them $296,359 in fines, penalties, and unpaid income tax for . As the matter stands right now, there might be a legal battle with delays and postponements which may remind us of Dickens’ Bleak House. Or, since we will not set up a defense committee to campaign for funds, it may terminate swiftly in the confiscation of our property and our bank account (never very large). Our farm at Tivoli and the First Street house could be put up for sale by government agents and our C.W. family evicted.

One of the most costly protests against war, in terms of long-enduring personal sacrifice, is to refuse to pay federal income taxes which go for war. The late Ammon Hennacy, one of our editors, was a prime example of this. He earned his living at agricultural labor, always living on a poverty level so as not to be subject to taxes, though he filed returns. Another of our editors, Karl Meyer, recently spent ten months in jail for what the I.R.S. called fraudulent claims of exemption for dependents. He ran the C.W. House of Hospitality in Chicago for many years, working to earn the money to support the house and his wife and children. Erosanna Robinson, a social worker in Chicago, refused to file returns and was sentenced to a year in prison. While in prison she fasted and was forcibly fed. It will be seen that tax refusal is a serious protest. Wars will cease when we refuse to pay for them (to adapt a slogan of the War Resisters International).

The C.W. has never paid salaries. Everyone gets board, room, and clothes (tuition, recreation included, as the C.W. is in a way a school of living). So we do not need to pay federal income taxes. Of course, there are hidden taxes we all pay. Nothing is ever clear-cut or well defined. We protest in any way we can, according to our responsibilities and temperaments.

(I remember Ammon, a most consistent, brave, and responsible person, saying to one young man, “For the love of the Lord, get a job and quit worrying about taxes. You need to learn how to earn your own living. That is most important for you.”)

We have to accept with humility the fact that we cannot share the destitution of those around us, and that our protests are incomplete. Perhaps the most complete protest is to be in jail, to accept jail, never to give bail or defend ourselves.

In the fifties, Ammon, Charles McCormack (our business manager at the C.W.), and I were summoned to the offices of the I.R.S. in New York to answer questions (under oath) as to our finances. I remember I was asked what happened to the royalties from my books, money from speaking engagements, etc. I could only report that such monies received were deposited in the C.W. account. As for clothes, we wore what came in; my sister was generous to me — shoes, for instance.

Our refusal to apply for exemption status in our practice of the Works of Mercy is part of our protest against war and the present social “order” which brings on wars today.

from “On Pilgrimage” The Catholic Worker

In the issue of The Catholic Worker I wrote of the crisis The Catholic Worker found itself in when we received a letter from the Internal Revenue Service stating that we owe them $296,359 in fines and penalties and unpaid income tax for . This was a very impressive bill, and we wondered what it would be if they started figuring out what they thought we owed them !

The New York Times, in a story signed by Max Seigel, with a four column head and a picture of a few of us at lunch in our headquarters at 36 East First Street, brought our situation to the attention of a vaster group of readers, and followed up the story with an editorial [“Imagination, Please”  — excerpt: “Surely the IRS must have genuine frauds to investigate. Surely there must be some worthwhile work this agency could be doing instead of obstructing acts of corporal mercy for the poor.”]. The New York evening Post also editorialized on our situation. The National Catholic Reporter and the Commonweal editors also registered their protest and other papers followed suit. Letters come in daily from our friends, reassuring, comforting, indignant at the government, a few of them indignant at us, that we cause them so much worry. We certainly are grateful and must apologize that we cannot keep up with the mail and get them all answered.

There is not any real news for them at the moment, nor will be until our edition of The Catholic Worker. I will have to appear before a Federal Judge on to explain why the CW refuses to pay taxes, or to “structure itself” so as to be exempt from taxes. We are afraid of that word “structure.” We refuse to become a “corporation.”

We repeat — we do not intend to “incorporate” the Catholic Worker movement. We intend to continue our emphasis on personal responsibility, an emphasis which we were taught from the beginning by Peter Maurin who used to quote Emmanuel Mounier’s Personalist Manifesto, and his Personal and Communitarian Revolution, Peter was our teacher, and being a Frenchman, a peasant, he emphasized decentralization, manual labor, voluntary poverty.

Voluntary poverty meant that everyone at the CW worked without salary, and contributions came from them, and from our readers, which kept the work going.

Rumblings first came from the Internal Revenue service after many on the CW staff, together with other peace groups, demonstrated against war in the Fifties and Sixties and were jailed for Civil Disobedience. Writing about jails and courtrooms resulted in much publicity. But it was Ammon Hennacy and Karl Meyer who wrote most consistently on Tax Refusal, and its importance. “Wars will cease when men refuse to pay for them.”

…And while you are at it, write to TAX Talk, published by War Tax Resistance, 339 Lafayette St., N.Y., N.Y. 10012 which contains letters from all over the country from individual tax resisters, telling what is happening to them. Stimulating and invigorating. Good make up and good format. First Rate.

While I write, Arthur J. Lacey comes in to hand me my mail and it contains a notice from one of our two lawyers. “Please be advised that I have been contacted by the Conference Section of the Internal Revenue Service and we have arranged for the hearing on .”

from “On Pilgrimage” The Catholic Worker

Good news first! On we received absolution from the U.S. Government in relation to all our tax troubles. In the Catholic Worker this year we told of the notice we had received — that we owed the government nearly $300,000 in back income taxes which included penalties for “late filing and negligence.” The examining officer of the Manhattan District had arrived at these figures through the reports we had obediently made to Albany on our appeals for funds, which we send out once or twice a year. We accept this compromise with our local state because we are decentralists, personalists, anarchists (in addition to being pacifists). When we first thought about Federal income taxes, most of which go for war or “defense,” we simplistically considered ourselves exempt because we had no income; no salaries are paid at the Catholic Worker, nor ever have been . I myself have been questioned because of my writings, and lecture fees which were not really fees but offerings made to the work which covered all expenses of travelling and supported the work besides. A crowd of people living together as we do, in houses of hospitality, has to give something of an account to each other as to how well we are living up to our profession of voluntary poverty. We are always bound to have healthy guilt feelings about that, and keep trying to do better. Certainly a number of us do work on the side to provide what we need for books or rent on cheap apartments in the neighborhood, since our house at 36 East First Street is always so crowded.

But with the growing tax resistance throughout the United States, the government has become concerned. Telephone calls and official visits made us realize that trouble was impending. And we have been having it and have reported on it in both the and issues of our paper.

Now we are happy to report the outcome. In a conference in with William T. Hunter, litigation attorney from the Department of Justice, one of the Assistant Attorney Generals of the United States, we reached a verbal settlement couched in more human and satisfactory terms than the notice we later received.

“They” were willing to recognize our undoubtedly religious convictions in our conflict with the state, and were going to drop any proceedings against us. They had examined and looked into back issues of the Catholic Worker, and they had noted the support we had from the press (the New York Times news story and the editorials of the Times and the New York Post), and had come to this conclusion that ours was a religious conviction. They had come to the conclusion also that it was not necessary that the Federal Government seek for any other kind of a “conviction” against us.

The conference took place in a law office in Manhattan, 9:30 of a Monday morning. John Coster, our lawyer, Mr. Hunter and Ed Forand, Walter Kerell, Patrick Jordan, Ruth Collins and I attended. There were no hostilities expressed. As peacemakers we must have love and respect for each individual we come in contact with. Our struggle is with principalities and powers, not with Church or State. We cannot ever be too complacent about our own uncompromising positions because we know that in our own way we too make compromises. (For instance, in having a second-class mailing privilege from the government we accept a subsidy, just as Mr. Eastland does in Mississippi! [This refers to Senator James Eastland, who was a beneficiary of hundreds of thousands of dollars a year in federal cotton subsidies, overseen by a Senate committee he sat on.])

It was Jesus who said that the worst enemies were those of our own household, and we are all part of this country, citizens of the United States and share in its guilt.

Yes, we would survive, I thought to myself, even if the paper were eventually suppressed and we had to turn to leafleting, as we are doing now each Monday against the I.B.M. Wall-Street offices, trying to reach the consciences of all those participating by their daily work in the hideous and cowardly war we are waging in Vietnam.

I must not forget the beautiful young ghinkgo tree which we purchased from the city last year, and which we planted in honor of Carmen Mathews, herself a great lover of the countryside (and of drama). She rescued us from a foreclosure when a first mortgage fell due and so has become part of this house on First Street, and of the bits of greenery back and front of it. The fact that prisoners on Riker’s Island so I have been told, grow these trees which brighten our streets makes that tree especially dear to me. When I pass it, I make the sign of the cross on its bark, to encourage it to grow fast and strong. Maybe we can plant another this year in gratitude to God for saving us from the hands of the tax gatherers. Fr. McNabb, the French Dominican, said that when Jesus left his apostles, “Peter could go back to his nets, but Matthew could not go back to his tax gatherings.”

Letter from the Internal Revenue Service:

From: District Director, Internal Revenue Service, Department of the Treasury, PO Box 3100, Church St. Station, New York, N.Y., 10008

To: The Catholic Worker Movement, 36 East 1st Street, New York, N.Y. 10003

Gentlemen:

After examining your financial records and reviewing your activities for the above years, we find that you are not required to file annual returns for the years shown, and no further action is necessary regarding the proposals in our letter of .

Thank you for your cooperation.

Sincerely yours,
District Director
Form L-259

from “On Pilgrimage” The Catholic Worker

…of our own conflict with the IRS. We live in what we can only regard as a temporary truce. We have not applied for or received tax exemption. The letter we received (and published) from the N.Y. State Offices of the IRS stated:

After examining your financial records and reviewing your activities for the above years (), we find that you are not required to file annual returns for the years shown, and no further action is necessary regarding the proposals in our letter of .

Thank you for your cooperation.

Sincerely yours,
District Director
Internal Revenue Service

The Washington official representative who met with us conveyed to us the respect they held for our religious principles and assured us that the presented bill for almost $300,000 could be ignored. The matter would be dropped, it was indicated (but, “for the present” was the qualifying clause in my own mind).

Mr. Nixon’s first statement that he would attack the problem of “permissiveness” was a warning note. The jailing of newspaper reporters, the Ellsberg trial — in fact, any criticisms of government policies or actions was going to meet with repressive measures.

The tax refusal movement all over the country grows. The conflict between State and people is coming out into the open here in the United States. The Totalitarian State is not just Germany (Hitler), Italy (Mussolini) and the USSR (Stalin), but is here and now with the “all encroaching State” as our Catholic bishops once called it, involving China and ourselves, as well as Russia.

from “On Pilgrimage” The Catholic Worker

We assure our readers that we try to get rid of our gifts as fast as they are given to us. But the threat still hangs over us of prosecution for not paying income tax. We are not tax-exempt. On principle we refuse to pay income tax, because so great a portion goes for wars, preparation for wars (defense, it is termed), and providing other countries with billion of dollars to buy our instruments of war and material and plants to make their own. There is a sizable movement truly the foundation of the peace movement which is based on tax refusal. (Contact Robert Calvert, War Tax Resistance, 912 E. 31st St., Kansas City, Mo. 64109.)

Our refusal goes deep. Our motivation is fundamentally religious. We are told by Jesus Christ to practice the works of mercy, not the works of war. And we do not see why it is necessary to ask the government for permission to practice the works of mercy which are the opposite of the works of war. To ask that permission to obey Christ by applying for exemption, a costly and lengthy process, is against our religious principles. It is an interference of the state which we must call attention to again and again. A father who educates a young man or woman other than a blood relative is taxed for his generosity. A poor family who takes in another poor family (as many of them do in time of unemployment or crisis), cannot count that as tax deductible. Of course the poor suffer from the withholding tax which is taken from their weekly pay. To understand their rights, they must plough through booklets and forms put out by the government (which I am sure I could not manage to do) before they are able to collect money at the end of the year which is owing to them due to some change of circumstance. To get the advice of the Internal Revenue Department means standing in lines, paying excessive fares by bus or subway, with generally little redress of their grievances.

(A cheering note for us, with our very large family, which seems to increase day after day, is that when confronted by the government forces not long ago, Washington representatives from the Department of Justice were willing to concede that we were not making profits out of the poor, that we were motivated by religious principles, and that they would so notify the New York offices of the Internal Revenue Dept. which had handed us a awful bill for taxes due, along with penalties and fines, over a space of four or five years. The New York office then sent us a brief notice concluding that our income did not obligate us to file returns.)

from “On Pilgrimage” The Catholic Worker

To talk economics to the rich and Jesus to the anarchists gathered in convention [a conference at New York’s Hunter College] these two days (and have to write this column) is a job. Besides, I did not “talk Jesus” to the anarchists. There was no time to answer the one great disagreement which was in their minds — how can you reconcile your Faith in the monolithic, authoritarian Church which seems so far from Jesus who “had no place to lay his head,” and who said “sell what you have and give to the poor,” — with your anarchism? Because I have been behind bars in police stations, houses of detention, jails and prison farms, whatsoever they are called, eleven times, and have refused to pay Federal income taxes and have never voted, they accept me as an anarchist. And I in turn, can see Christ in them even though they deny Him, because they are giving themselves to working for a better social order for the wretched of the earth.

from “On Pilgrimage” The Catholic Worker

Proceeded to the Kansas City, Mo. House of Hospitality and War Tax Resistors’ Center in adjoining buildings and run by Bob and Angela Calvert who are gardening every inch of the land in their front and back yards. It is much to the edification of the city block families and we hope their imitation.

Spent a Sunday afternoon with Karl Meyer and Jean and their three beautiful children, and all happy in the life of voluntary poverty where he receives an income low enough to be untaxable and so will not anticipate any more jail terms. His work is with the retarded in sheltered workshops.

from “On Pilgrimage” The Catholic Worker

Some of the best all around accounts of this ferment which is going on, among the young especially, is in The Peacemaker, 1255 Paddock Hills Ave., Cincinnati, Ohio 45229. This small packed newspaper deals extensively and specifically in works for peace, listing all those imprisoned for conscience — refusing conscription; one valiant woman is confined on Terminal Island for refusal to pay taxes (Martha Tranquilli, Terminal Island, San Pedro, Ca. 90731). All those activities which we Catholics call “works of mercy,” are also performed by many Protestant, Quaker, and other groups in the country.

from “On Pilgrimage” The Catholic Worker

I remember a young woman who came to help us years ago, who, after her first, early enthusiasm had worn away, used to sigh wearily and say — “What’s it all about?” I am sure many of our friends and readers also pose, more seriously, the same question. For instance, what are Ernest and Marion Bromley all about? Why is this frail, elderly man in jail right now for “disorderly conduct,” that is, for distributing leaflets about the nefarious workings of the Internal Revenue Service and their ways of penalizing people for advocating tax refusal. Remember, it is the Federal taxes paid by each of us that supply arms that are keeping wars going, I cannot go into the important discussion of Tax Refusal now. (Subscribe for The Peacemaker, 1225 Paddock Hills Ave., Cincinnati, Ohio 45229 or write to War Tax Resistance, 339 Lafayette St., New York, N.Y. 10012.)

What I want to bring out is how a pebble cast into a pond causes ripples that spread in all directions. And each one of our thoughts, words and deeds are like that. Going to jail, as Ernest Bromley has done, short though his stay may be, causes a ripple of conscience among us all. And of remembrance too.

Did they search him and list every item contained in every pocket? Did they strip him and search every nook and cranny of his body, as they did the young women arrested during the protests against air raids drills (psychological warfare) in the 50’s? As they are doing now to Martin Sostre in Dannemora prison even after every visit from friends or lawyers. What sadistic impulse is it that causes guards to continue these searches?

Ernest Bromley is sharing, in his (we hope) brief jail encounter, the sufferings of the world. And we hope, like the apostles, he rejoices in having been accounted “worthy to suffer.”

The Peacemaker, every issue, has a list of those imprisoned for conscientious objection to war. I was happy to see that Martha Tranquilli was due for release .

from “On Pilgrimage” The Catholic Worker

The Peacemakers discussed, among other subjects like voluntary poverty, life styles, etc., the kind of demonstrations to show our determination not to pay income tax which goes for building up monstrous implements of war. Wally Nelson and his wife Juanita were there, both of whom are familiar with arrests and jailings. I got acquainted with them years ago when Koinonia, in Central Georgia, was literally under fire from the small-towners all around them.

Next issue, I will try to write more about federal income tax which is providing the weapons for war — why we pay local taxes and not the federal income tax. We recognize the seriousness of this and the risks involved for families. The Bromley case is an example. Their house was sold from under them in Cincinnati but they have not yet been evicted. The price paid was excessively above its value. It looks like the government is trying to make an example of them. (It was not bought by friends and given back to them — an erroneous rumor; the Bromleys would not have put up with a connived sale which would mean still more money going to the government for war.)

This is a good and historic case, involving as it does, simple, plain and powerless (?) people.

from “On Pilgrimage” The Catholic Worker

I’d like to call special attention to a story in this issue of the paper — it is Peggy Scherer’s story, on the front page, of the Peacemaker victory [the IRS surrendered in their attempt to seize and sell Ernest and Marion Bromley’s home]. (It is the completed story of the news box which appeared on page three of the last issue.) It is a story of gentle persistence, the power of Truth — faith in Truth (remembering that Christ is our Truth). He is the Way, the Truth, the Life.

Chuck Matthei had told me the story of his interviews with the head of the Internal Revenue Service, the almost daily dialogue that went on between them, and the frank and “manly” admission, made finally by the IRS chief, that a mistake had been made, that the Peacemakers had Truth on their side. I felt a great sense of joy and thanksgiving, a sense of hope too, that our officials in Washington D.C. could be approached in this way — with dignity and perseverance, with courtesy, with the recognition that we are all, each one of us, whether government official or radical (one who gets to the roots of things), children of God. We do believe that we are all brothers and sisters. We believe, too, that we can only show our love for God by our love for our brothers and sisters. So we share our joy with you, our readers, and hope we all have a sense of renewed strength and energy to continue our opposition to all violence, to all wars.

We point out that one way not to have to pay income tax, so much of which goes to the military, into stockpiling, into sales of weapons to other countries, is to seek more ways of living a life of voluntary poverty, to follow our Lord Jesus and his loveable servant St. Francis.

[Speaking of Pentecostal Christian groups on the Mexican border:] I could tell of other works these groups have done, but there is no space here. I only wish that the cause of peace, the rejection of war and service in the armed forces, and refusal to pay income tax could be part of their way of life. Jesus told us to love our enemies and St. Francis’ followers made a rejection of feudal service to the war lords of the time part of their religious commitment.

In the Catholic Worker organization itself was targeted by the IRS for failure to pay income tax. Eventually the IRS backed down in the face of public ridicule and Catholic Worker resistance. Some of the Catholic Worker articles about this were written by Dorothy Day and I’ve already excerpted them in an earlier Picket Line post focusing on her writings.

The issue published a couple of reader reactions to the kerfluffle:

Dear Dorothy,

Ho, you are on the right track. I just read your tax exemption article in the issue. You are absolutely correct.

I don’t know how you will do it. But you owe to all those you help, not the money represented, but the faith and steadfast purpose for which you stand — the guiding light. I pray for you. I hope some way you can make it — somehow.

Love,
Dick Mayer
409 West 11th St.
Newton, Kansas 67114

Dear Friends at CW,

I just read the 39th Anniversary issue and am tremendously excited by the article: “If the Present Is Different…”

We are in a bit of a “predicament,” between seizure of our car and auction by the IRS. The IRS has adjourned the open auction and declared an auction for sealed bids; peace people around here are ready to rise to that challenge also.

We are starting a peace action center in this area. We’d be interested in literature lists of books and pamphlets written by CW people.

We read that the CW has to appear in court to justify its tax refusal and its refusal to ask for exemption — as if mercy had to ask permission! We are in a three-family intentional communlty of Mennonite background. War tax resistance is one of our pillars and we’ve not yet found our way out of tbe maze of incorporation into some status that gives us the kind of freedom we seek. But our existence together, our resistance and service, are dally victories. So we keep on.

Peace and Joy be with you,
David Jansen of the Bridge


Here is another data point from the tax resistance of Art Harvey and Elizabeth Gravalos. From the Sun-Journal of Lewiston, Maine:

Owner says IRS price tag isn’t “realistic”

Hartford property being auctioned

by Judith Meyer
Special to the Sun-Journal

The Internal Revenue Service has set minimum bids on the Route 140 home of Arthur Harvey and Elizabeth Gravalos in preparation for a property auction to satisfy an overdue tax debt.

The couple was informed that the IRS intended to seize the property for sale at auction, seeking payment on nearly $49,000 in overdue taxes dating . But the property, which includes their home, a blueberry field and some wooded acreage, won’t be enough to satisfy the debt even if the minimum bids are met.

According to Gravalos, the IRS has set the minimum bids for the property, seeking almost $10,000 for a 13-acre blueberry field and almost $21,000 for the couple’s home where they have lived for 10 years and have been renovating during that time. These minimum bids are set according to a federal formula that takes into account local property assessment.

Gravalos said the IRS, when assessing the value, hadn’t considered that the building has no running water, no electricity and only an organic compost system for solid waste.

“I just don’t think it’s realistic,” Gravalos said, referring to buyers who may be interested in purchasing the house.

The couple call themselves tax resisters and Harvey hasn’t paid federal taxes and Gravalos as a way of protesting the government’s use of nuclear weapons and its policies on sending American troops and weapons overseas.

The IRS notice of seizure was delivered and includes not only the home and blueberry field, but another 21 acres of woodlot in Hartford.

Gravalos and Harvey said just after the notice of seizure was served that they were fielding many offers of help from family and friends. Gravalos said Friday that a group of people was willing to get together and form a trust to buy the blueberry field so the couple can lease the land back and continue to earn a living.

Blueberry farming is the couple’s chief source of income.

“We’re not encouraging them (to form the trust) because the price is too high,” Gravalos said, because they’re not too interested in paying a high lease term on the land they once owned. “It’s almost $10,000 for 13 acres down a road you can’t travel seven months a year,” Gravalos said of the minimum bid price. “It’s just a ridiculous price,” that she thinks won’t come close to being met when the property goes to auction.

The couple was given 10 days to protest the minimum bids, with the deadline falling in , but in order to protest the bid Gravalos said they would have to hire somebody to evaluate the property and they are not interested in that extra expense.

Gravalos also said she didn’t believe there was any need to protest the minimum bids because when the property goes to auction, she said the bids will show the IRS how inflated the bids are.

If she’s wrong and somebody does bid $21,000 for the house, Gravalos said, “If somebody bids that high, let them have it,” because she doesn’t think the house is worth nearly that much either in fair market or assessed property value.

The couple is not making any plans to move just yet, Gravalos said, but will wait until after the auction to see how soon they’re forced to leave.

Profits from the auction will be used to pay overdue tax bills of $8,103 from ; $7,708 from ; $10,478 from ; $11,044 from ; $7,334 from ; and $3,806 from .

As it turns out, nobody bid on the house, but the wood lot and blueberry field were sold at auction . The IRS tried again, at a lower minimum bid, and Gravalos’s mother purchased the house for $15,663 .

An article from covered the house seizure itself. Excerpts:

IRS grabs home in Hartford

by Judith Meyer
Special to the Sun-Journal

Two Internal Revenue Service agents knocked on Arthur Harvey and Elizabeth Gravalos’ front door and informed the couple that the federal agency was seizing all of their property as payment for unpaid taxes and penalties.

The visit was not entirely a surprise for the couple since Harvey hasn’t paid any federal income taxes , and Gravalos . The two are politically opposed to the government’s use of nuclear weapons and its policies of sending American troops and weapons overseas, they said.

The couple seems resigned to the seizure action and the consequences facing their family of four. “The inconvenience to us is a lot less than the people who were maimed or died during the Gulf War,” Gravalos said, explaining that the couple has peacefully resisted paying federal income taxes because they have no say in where that money is to be spent.

“We have to draw the line somewhere,” Harvey said, noting that during the past 30 to 40 years, IRS agents have visited him and questioned him, but have never seized any of his property.

The IRS notice of seizure includes the couple’s small home and outbuildings across the street from the Hartford Town Office where they have lived for 10 years; a 13-acre blueberry field which they farm; and two woodlots in Hartford of just over 21 acres. All of the property, the couple has been told, will be offered for public sale within 30 days, and then the new owner will be responsible for any eviction proceedings against the family.

The value of their combined properties is $64,000, they said, but they estimated any profit from a sale of the properties would be less than $25,000 because of a depressed real estate market.

According to Gravalos and Harvey, the IRS has figured the couple owes $62,000 in unpaid taxes and penalties for . This information could not be confirmed at either the Lewiston or Portland IRS offices as all media inquiries are fielded at the Boston office.

Gravalos and Harvey said their resistance is only to federal taxes; they pay local and state taxes each year. But they are not anti-government; Gravalos, in fact, just finished serving jury duty.

Gravalos serves as a director on the SAD 39 school board and is the volunteer chairwoman for the Hartford Recreation Commission. Harvey is also active in local committees, and served seven years on the town’s Planning Board.

They are a continued and vocal presence at public meetings for both their town and SAD 39.

Gravalos even said she would be willing to volunteer her time to satisfy the IRS bill, say for example, teaching on an Indian reservation.

Gravalos and Harvey home-school their teen-age son, Max, while their daughter, Emily is away at college.

And so far, their friends, neighbors and family have been very supportive, Gravalos said, with plenty of offers of housing and other assistance. The two have met with other tax resisters in Maine, they said, and also with representatives from Quaker City, N.H., where there is a land trust they may consider joining.

The couple has no plans to move out of the house until they are instructed to do so.

The couple hopes that whoever buys their blueberry field at public auction will lease the property back to them so they can continue farming.


Occasionally, tax resisters will join forces to form cooperative housing or business relationships that help to facilitate their resistance. This is most often found among war tax resisters, for whom resistance is an ongoing commitment rather than a protest or rebellion against a particular government or policy. Today I’ll summarize some examples of this that I have encountered in my research.

Bijou Community

Evan Weissman wrote up some thoughts about the Bijou Community:

The Bijou community of Colorado Springs, Colorado is a living example of nonviolent community resistance in the “belly of the beast” of right-wing military and Christian extremism.

The members of this community live below a taxable income level so that they don’t pay for war.

In addition to ongoing bannering and civil disobedience at some of the 5 major military institutions in the area, the Bijou community runs services for the mentally-ill, homeless, working poor, incarcerated, and the general community including: a soup kitchen, food banks, a land trust, several homes for transitional and homeless folks, a free bicycle clinic, and a musical theater group.

The Agape Community

The Agape Community was founded in by a group of Catholics who wanted to live closer to the ideal of Christian community they found in the Bible. Among the founders were tax resisters Brayton & Suzanne Shanley and Emmanuel Charles McCarthy. They formed the community in such a way that it could support itself with members earning less than a taxable income, for example by being able to grow their own food. The Shanleys have stayed with the two-house community since its founding, and it has had dozens of more transient residents through the years. The community hosts speakers and workshops on nonviolence and related topics.

The Whiteway Colony

A group of Tolstoyans made a go of creating a colony based on their interpretation of Tolstoy’s Christian anarchism, which included tax resistance, and was eventually the home to forty people. The land was operated by a committee headed by noted Tolstoyan (and Tolstoy translator) Aylmer Maude, and this committee held the land in trust, while allowing anyone to settle on and work the land, with the understanding that nobody would own any of it except by virtue of being engaged in occupying and working on it. (The Whiteway community still exists, but has abandoned the more radical communal-ownership principles — today the land is communally owned, but the homes on it are bought and sold as private property.)

Possibility Alliance

The Possibility Alliance farm is a simple-living showcase guided by the following five principles: radical simplicity, service, social activism, inner work, and gratitude. It hosts free skills-share classes and a group called the Superheroes who dress up like caped crusaders and bike out to do good deeds here and there. The founders are war tax resisters who resist by maintaining a very low (sub-poverty line) income.

Joanne Sheehan

When the Hartford Courant profiled war tax resisters Anna Aschenbach and Joanne Sheehan, who have been resisting taxes since the Vietnam War, it noted Sheehan’s participation in cooperative projects as being helpful to her resistance:

Along with her partner, who’s also a tax resister, Sheehan raised two kids with a family income of about $24,000. Now that their children are grown, and can no longer be claimed as deductions, each earns less than about $8,000 a year in order to keep from paying taxes. They’ve lived in collectives and communes much of the time, sharing living expenses with other resisters. They practice “radical simplicity” by going “back to basics” — doing things like hanging clothes instead of using a dryer, not going to restaurants or buying pre-packaged foods.

“Land League Villages”

During the rent strike that the National Land League organized against English absentee landlords in Ireland, when landlords were successful in evicting tenants who refused to pay rent, the League would try to find them (and sometimes their livestock) a temporary home on the land of someone who was sympathetic with the resisters. These might grow to hold several families and were sometimes called “Land League Villages.”

Amish Milk Cooperatives

The cooperatives used by Amish communities to process and package milk turned out to be useful also when the Amish began resisting the then-new social security taxes (they believed the social security program would require them to violate principles of their faith, and after many years of resistance, they won a legal exemption from the program). The government tried to levy the checks that the cooperative wrote to pay those of its milk suppliers who were resisting the tax, but the responsible officials of the cooperative refused to sign the checks.

Peacemakers

The “Peacemakers” group that pioneered the modern American war tax resistance movement had a communal-living facet from the beginning. Robert Cooney & Helen Michalowski report in their book The Power of the People: Active Nonviolence in the United States:

Peacemakers attempted to build a decentralized and self-disciplined movement which stressed local initiative and group coordination along the lines of the nonviolent revolutionary movement in India. Emphasis was put on building intentional communities which practiced communal living. “Groups or cells are the real basis of the movement,” Peacemakers announced, “for this is not an attempt to organize another pacifist membership organization, which one joins by signing a statement or paying a membership fee.” Instead, Peacemakers emphasized a living program which included resistance to the draft and war taxes, personal transformation, and group participation in work for political and economic democracy.

Peacemakers at the Ohio cell organized a land trust to remove property from the market place…

Juanita and Wally Nelson, founding members of Peacemakers, and war tax resisters Betsy Corner, Randy Kehler, and Bob Bady were among the organizers of the Valley Community Land Trust. The trust resisted IRS attempts to seize the Corner/Kehler home for back taxes, and helped to get their home returned to them.

Art Harvey’s farm

Dorothy Day visited Art Harvey’s farm in and described it this way:

He carries on a practical application of Karl Meyer’s tax refusal… by having teams of workers in orchards where they prune trees, harvest apples and later blueberries and work seven months of the year. They work and live in a style which frees them from the payment of taxes for war. Perhaps about a hundred are engaged in this way of life, which results usually in some settling in communities of the moshavim variety, each having some small acreage and a house built by themselves. Considering the New England climate, no small achievement! It certainly means an emphasis on the ascetic, on sacrifice.

Peter Maurin Farm

Peter Maurin Farm is a Catholic Worker project — a “hospitality house on the land” near Manhattan that also grows food for the urban hospitality houses. Many of those involved in the project were conscientious objectors, and appreciated being able to be part of a self-supporting project that required its volunteers to earn little or no taxable income and so enabled them to stay under the tax line.

Collective Impressions

War tax resister Ed Guinan created a business to help facilitate the tax resistance of its employees. One news profile described it this way:

[I]n Washington, D.C., is another group of tax resisters who have formed a nonprofit cooperative print shop and who refuse to send their taxes to the IRS. Ed Guinan is a priest and the coordinator of the shop, called Collective Impressions. A year and a half ago Guinan and his colleagues decided to continue paying social security taxes but to send their withholding taxes to the U.S. Arms Control and Disarmament Agency.

“Every quarter, when taxes are due, we send a check to the Arms Control Agency,” Guinan says. “They return it with a polite note saying that they cannot accept it, and we put it into a tax escrow account which cannot be used for normal business expenses.” Collective Impressions owes only $500 per quarter to the IRS, but Guinan and his coworkers believe they are making an effective protest against U.S. military spending policies.

Restored Israel of Yahweh

Similarly, members of the small religious group called the Restored Israel of Yahweh formed a small construction business and helped those of its employees who were also members of the group to resist their taxes — eventually facing criminal tax evasion convictions for this.


Another way people can assist and show solidarity with tax resisters is by coming to their assistance if their property is seized. Here are some examples:

Practical support

  • The War Tax Resisters Penalty Fund was established in . It helps war tax resisters who have had penalties and interest added to their tax bills and seized by the IRS by reimbursing them for a large portion of these additional charges.

    The more people we could recruit to shoulder the penalties and interest of resisters, the lighter the burden for everyone. With the modest help we could provide, conscientious resisters were able to keep on keeping on.

    The penalty fund had the added benefit of making us all tax resisters, not just those who withheld all or a portion of their income taxes. The base list of supporters has been as high as 800 people sharing the weight. In nearly every appeal, at least 200 people respond, usually more. In all we’ve paid out about $250,000 to help resisters stay in the struggle.

  • When the home of war tax resisters Randy Kehler and Betsy Corner was seized for back taxes, supporters came from near and far to maintain a 24-hour occupation of the home:

    [David] Dellinger and others have come from as far away as California to the Colrain [Massachusetts] house… Mr. Kehler and Ms. Corner continued to live in the house until they were arrested by Federal marshals last December. Since then, friends and supporters of the couple have arrived to occupy the almost empty house in week-long shifts marked by the Thursday “changing of the guard” ceremony. Because the house was sold in a Government auction in , all who go inside risk arrest for trespassing.…

    For Bonney Simons of St. Johnsbury, Vt., sleeping on a bedroll in the house is her first official act of civil disobedience. At 72 years of age, she said, it is time to “put your body where your mouth is.”

  • Suffragist tax resister Dora Montefiore barricaded her home and kept the tax collector from seizing her property for several weeks in , in what came to be known as the “Siege of Montefiore.” She noted:

    The tradespeople of the neighbourhood were absolutely loyal to us besieged women, delivering their milk and bread, etc., over the rather high garden wall which divided the small front gardens of Upper Mall from the terraced roadway fronting the river. The weekly wash arrived in the same way and the postman day by day delivered very encouraging budgets of correspondence, so that practically we suffered very little inconvenience…

    A woman sympathiser in the neighbourhood brought during the course of the [first] morning, a pot of home-made marmalade, as the story had got abroad that we had no provisions and had difficulty in obtaining food. This was never the case as I am a good housekeeper and have always kept a store cupboard, but we accepted with thanks the pot of marmalade because the intentions of the giver were so excellent.

    Examples like this also proved to be vivid anecdotes that the press could use when describing the siege and the support from sympathizers.
  • When the U.S. government seized Amish tax resister Valentine Byler’s horses and their harnesses while he was in the field preparing for spring planting, sympathetic neighbors allowed him to borrow their horses so he could continue his work. Other sympathizers throughout the country who heard about the case sent Byler money — more than enough to buy a new team.
  • An auctioneer who was dragooned into helping the government sell some of the livestock of a man who had been resisting taxes meant to pay for sectarian education in , donated the fee he had earned for conducting the auction to the resister.
  • During the water charge strike in Dublin, “local campaign groups successfully resisted attempts to disconnect water and in the couple of instances where water was cut off, campaigners re-connected it within hours. The first round was won hands down by the campaign and it was back to the drawing board for the councils.”
  • Similar monkeywrenching is being practiced today in Greece, where activists promptly reconnect utilities of people who have been disconnected for failure to pay the increased taxes attached to their utility bills.
  • During the Annuity Tax resistance in Edinburgh, people sympathetic to the resisters would bid on and return furniture and other items that had been seized and sold by the tax collectors.
  • The Rebecca Rioters, on the other hand, were characteristically more direct in their resistance:

    Warrants of distress were issued… and the constables proceeded to execute them… The constables then went towards Talog; but when on their way there they heard the sound of a horn, and immediately between two and three hundred persons assembled together, with their faces blackened, some dressed in women’s caps, and others with their coats turned so as to be completely disguised — armed with scythes, crowbars and all manner of destructive weapons which they could lay their hands on. After cheering the constables, they defied them to do their duty. The latter had no alternative but to return to town without executing their warrants. The women were seen running in all directions to alarm their neighbours; and some hundreds were concealed behind the hedges, intending to appear if their services were required. The entire district seemed to be aroused, and awaiting the arrival of the constables, who were going to levy on the goods of John Harris of Talog Mill for the amount of the fine and costs imposed upon him by the magistrates. There could not have been less than two hundred persons assembled to resist the execution of process, and vast numbers were flocking from all quarters, in response to the blowing of a horn, the signal of the Rebeccaites to repair thither. Various mounted messengers were scouring the country and sounding the trumpet of alarm.…

    At Maesgwenllian near Kidwelly, several bailiffs were put in possession for arrears of rent to the amount of £150, but about , Rebecca and a great number of her followers made their appearance on the premises, and after driving the bailiffs off, took away the whole of the goods distrained on. As soon as daylight appeared, the bailiffs returned, but found no traces of Rebecca, nor of the goods which had been taken away.

  • A group in Olive Hill, Kentucky in followed the Rebecca model, to an extent, “in a raid… by a band of between 800 and 900 men, who forced Levi White, Collector of Taxes, to give up a stock of goods which had been seized. The goods were then taken back to the store of Levi Oppenheimer, where the official had seized them.”
  • Last year in Oaxaca, the PRI said that the would “defend up to the point of injunctions those citizens who suffer from liens imposed as well as judgments in order to prevent the impounding of vehicles, considering it unconstitutional that the police will impound them to stop the driver and remove the unit if the striker does not pay the corresponding [vehicle] tax.”
  • The IRS auctioned off a portion of Ralph Shinaberry’s property in after he refused to pay a fine for growing more wheat on his farm than his government-assigned quota. “I don’t believe the Government can tell me how much I can grow,” he said, explaining his resistance. The winning bidder, Herbert Jessup, told a reporter: “I have no intention of taking possession of the property.”
  • When war tax resister Cosmas Raimondi’s car was seized by the IRS in , a handful of families in his parish offered to permanently loan him their car so he could still get around, and many others loaned him their cars temporarily. “I’ve not had to ask one person,” he said.
  • In Beit Sahour, when the Israeli occupation authorities seized furniture and appliances from resisters, relatives and others would loan them spares, or camping furniture to use as replacements.
  • “In Bedfordshire in community pressure persuaded a minister to return goods seized from a Quaker for non-payment of tithes.”

Moral support

  • When Dora Montefiore was first formulating her “siege” strategy with fellow-activists Theresa Billington and Annie Kenney, they agreed to organize daily demonstrations outside of her home while she was defending it. Montefiore remembered:

    The feeling in the neighbourhood towards my act of passive resistance was so excellent and the publicity being given by the Press in the evening papers was so valuable that we decided to make the Hammersmith “Fort” for the time being the centre of the W.S.P.U. activities, and daily demonstrations were arranged for and eventually carried out. … The roadway was… ideal for the holding of a meeting, as no blocking of traffic could take place, and day in, day out the principles for which suffragists were standing we expounded to many who before had never even heard of the words Woman Suffrage. At the evening demonstrations rows of lamps were hung along the top of the wall and against the house, the members of the W.S.P.U. speaking from the steps of the house, while I spoke from one of the upstairs windows.

    …shoals of letters came to me, a few sadly vulgar and revolting, but the majority helpful and encouraging. Some Lancashire lads who had heard me speaking in the Midlands wrote and said that if I wanted help they would come with their clogs but that was never the sort of support I needed, and though I thanked them, I declined the help as nicely as I could. … The working women from the East End came, time and again, to demonstrate in front of my barricaded house…

  • When the IRS seized and auctioned off the home and farm of Art Harvey and Elizabeth Gravalos in , other war tax resisters and supporters were by their sides:

    “I might have cried if I were alone,” Gravalos admitted. But she was far from alone. About 75 supporters gathered outside the building and spoke of their solidarity with Elizabeth and Arthur.

    About 35 supporters turned up for the second auction, this time held at the IRS office in Lewiston, Maine. Demonstrators read excerpts from letters to IRS officials and to President Clinton urging them to call off the auction.

  • In , the IRS levied 78-year-old war tax resister Ruth McKay’s social security checks to recoup the taxes she had been refusing to pay over the previous 20 years. To show their support of her stand, 40 activists from New Hampshire Peace Action joined her for a vigil at the federal courthouse in Concord, New Hampshire.
  • When war tax resister Maria Smith’s wages were garnisheed by the IRS in , fifty supporters held a special church service in her honor.
  • “One of the Valod Vanias,” whose land was seized by the government during the Bardoli satyagraha, “who thus lost all his valuable property, celebrated the event by inviting friends and soldiers of Satyagraha to a party.”

On the other hand, some campaigns have taken the position that sacrifices for the cause are their own reward — that martyrdom is a blessing and that it would be foolish for such resisters to seek or accept recompense.

Nathaniel Morgan was speaking with someone curious about the Quaker stand on war and war taxes, and had this to say:

I told him then that I and my father had refused to pay the income tax on account of war, and had refused it on its first coming out, and withstood it 16 years, except when peace was declared, and that our goods were sold by auction to pay it. This seemed to excite his curiosity, and made a stand to hear further, on the steps above the engine, going down to the river; asking me if we got anything by that, meaning, was anything refunded by the Society for such suffering. I immediately replied: “Yes, peace of mind, which was worth all.”


Here are a handful of artifacts relating to the American war tax resistance movement circa .

First, some relics that were filed alongside a letter from Herbert Sonthoff to W. Walter Boyd (though I think this filing may be arbitrary and that the letters are not related to each other):

An Open Letter *

At this late date it is pointless to muster the evidence which shows that the war we are waging in Vietnam is wrong. By now you have decided for yourself where you stand. In all probability, if you share our feelings about it, you have expressed your objections both privately and publicly. You have witnessed the small effect these protests have had on our government.

By , every American citizen must decide whether he will make a voluntary contribution to the continuation of this war. After grave consideration, we have decided that we can no longer do so, and that we will therefore withhold all or part of the taxes due. The purpose of this letter is to call your attention to the fact that a nationwide tax refusal campaign is in progress, as stated in the accompanying announcement, and to urge you to consider refusing to contribute voluntarily to this barbaric war.

Signed:

Prof. Warren AmbroseMathematics, M.I.T.
Dr. Donnell BoardmanPhysician, Acton, Mass.
Mrs. Elizabeth BoardmanActon, Mass.
Prof. Noam ChomskyLinguistics, M.I.T.
Miss Barbara DemingWriter, Wellfleet, Mass.
Prof. John DolanPhilosophy, Chicago University
Prof. John EkAnthropology, Long Island University
Martha Bentley HallMusician, Brookline, Mass.
Dr. Thomas C. HallPhysician, Brookline, Mass.
Rev. Arthur B. JellisFirst Parish in Concord, Unitarian-Universalist, Concord, Mass.
Prof. Donald KalishPhilosophy, U.C.L.A.
Prof. Louis KampfHumanities, M.I.T.
Prof. Staughton LyndHistory, Yale University
Milton MayerWriter, Mass.
Prof. Jonathan MirskyChinese Language and Literature, Dartmouth College
Prof. Sidney MorgenbesserPhilosophy, Columbia University
Prof. Wayne A. O’NeillGraduate School of Education, Harvard University
Prof. Anatol RapoportMental Health Research Institute, University of Michigan
Prof. Franz SchurmannCenter for Chinese Studies, University of Calif., Berkeley
Dr. Albert Szent GyorgyInstitute for Muscle Research, Woods Hole, Mass.
Harold TovishSculptor, Brookline, Mass.
Prof. Howard ZinnGovernment, Boston University

* Institutions listed for informational purposes only

P.S. The No Tax for War Committee intends to make public the names of signers, hence if you wish to add your signature, early return is desirable. Contributions are needed, and checks should be made payable to the Committee.

The following page, dated , shows a mock-up of the intended public advertisement showing the signers’ names:

No Income Tax For War! Now Particularly the U.S. War in Vietnam. Statement: Because so much of the tax paid the federal government goes for poisoning of food crops, blasting of villages, napalming and killing of thousands upon thousands of people, as in Vietnam at the present time, I am not going to pay taxes on 1966 income. Name ___. Address ___. [In order to withdraw support from war, particularly the savage and expanding war in Southeast Asia– Some are refusing to pay their total tax, or some portion. ☐ Some have in advance lowered their income so as to owe none. ☐ (for our information, would you like to check which form of nonpayment you are following?) NOTE: There are laws which (although not usually applied to principled refusers) cover possible fine and jail term for non-payment of a legally-owed amount.]

The committee will publish the above statement with names of signers at tax deadline — .

Send signed statements to: NO TAX FOR WAR COMMITTEE, c/o Rev. Maurice McCrackin, 932 Dayton St., Cincinnati, Ohio 45214.

For additional copies of this form, put number you will distribute and name and address on the following lines:
No. _____ Name ____________________
Address _________________________

Signers So Far

  • Meldon and Amy Acheson
  • Michael J. Ames
  • Alfred F. Andersen
  • Ross Anderson
  • Beulah K. Arndt
  • Joan Baez
  • Richard Baker
  • Bruce & Pam Beck
  • Ruth T. Best
  • Robert & Margaret Blood
  • Karel F. Botermans
  • Marion & Ernest Bromley
  • Edwin Brooks
  • A. Dale Brothington
  • Mrs. Lydia Bruns
  • Wendal Bull
  • Mrs. Dorothy Bucknell
  • John Burslem
  • Lindley J. Burton
  • Catharine J. Cadbury
  • Maris Cakars
  • Robert and Phyllis Calese
  • William N. Calloway
  • Betty Camp
  • Daryle V. Carter
  • Jared & Susan Carter
  • Horace & Beulah Champney
  • Ken & Peggy Champney
  • Hank & Henry Chapin
  • Holly Chenery
  • Richard A. Chinn
  • Naom [sic] Chomsky
  • John & Judy Christian
  • Gordon & Mary Christiansen
  • Peter Christiansen
  • Donald F. Cole
  • John Augustine Cook
  • Helen Marr Cook
  • Jack Coolidge, Jr.
  • Allen Cooper
  • Martin J. Corbin
  • Tom & Monica Cornell
  • Dorothy J. Cunningham
  • Jean DaCosta
  • Ann & William Davidon
  • Stanley F. Davis
  • Dorothy Day
  • Dave Dellinger
  • Barbara Deming
  • Robert Dewart
  • Ruth Dodd
  • John M. Dolan
  • Orin Doty
  • Allen Duberstein
  • Ralph Dull
  • Malcolm Dundas
  • Margaret E. Dungan
  • Henry Dyer
  • Susan Eanet
  • Bob Eaton
  • Marc Paul Edelman
  • Johan & Francis Eliot
  • Jerry Engelbach
  • George J. Etu, Jr.
  • Mary C. Eubanks
  • Arthur Evans
  • Jonathan Evans
  • William E. Evans
  • Pearl Ewald
  • Franklin Farmer
  • Bertha Faust
  • Dianne M. Feeley
  • Rice A. Felder
  • Henry A. Felisone
  • Mildred Fellin
  • Glenn Fisher
  • John Forbes
  • Don & Ann Fortenberry
  • Marion C. Frenyear
  • Ruth Gage-Colby
  • Lawrence H. Geller
  • Richard Ghelli
  • Charles Gibadlo
  • Bruce Glushakow
  • Walter Gormly
  • Arthur Goulston
  • Thomas Grabell
  • Steven Green
  • Walter Grengg
  • Joseph Gribbins
  • Kenneth Gross
  • John M. Grzywacz, Jr.
  • Catherine Guertin
  • David Hartsough
  • David Hartsough
  • Arthur Harvey
  • Janet Hawksley
  • James P. Hayes, Jr.
  • R.F. Helstern
  • Ammon Hennacy
  • Norman Henry
  • Robert Hickey
  • Dick & Heide Hiler
  • William Himelhoch
  • C.J. Hinke
  • Anthony Hinrichs
  • William M. Hodsdon
  • Irwin R. Hogenauer
  • Florence Howe
  • Donald & Mary Huck
  • Philip Isely
  • Michael Itkin
  • Charles T. Jackson
  • Paul Jacobs
  • Martin & Nancy Jezer
  • F. Robert Johnson
  • Woodbridge O. Johnson
  • Ashton & Marie Jones
  • Paul Jordan
  • Paul Keiser
  • Joel C. Kent
  • Roy C. Kepler
  • Paul & Pauline Kermiet
  • Peter Kiger
  • Richard King
  • H.A. Kreinkamp
  • Arthur & Margaret Landes
  • Paul Lauter
  • Peter and Marolyn Leach
  • Gertrud & George A. Lear, Jr.
  • Alan and Elin Learnard
  • Titus Lehman
  • Richard A. Lema
  • Florence Levinsohn
  • Elliot Linzer
  • David C. Lorenz
  • Preston B. Luitweiler
  • Bradford Lyttle
  • Adriann van L. Maas
  • Ben & Sue Mann
  • Paul and Salome Mann
  • Howard E. Marston, Sr.
  • Milton and Jane Mayer
  • Martin & Helen Mayfield
  • Maurice McCrackin
  • Lilian McFarland
  • Maureen & Felix McGowan
  • Maryann McNaughton
  • Gelston McNeil
  • Guy W. Meyer
  • Karl Meyer
  • David & Catherine Miller
  • James Missey
  • Mark Morris
  • Janet Murphy
  • Thomas P. Murray
  • Rosemary Nagy
  • Wally & Juanita Nelson
  • Marilyn Neuhauser
  • Neal D. Newby, Jr.
  • Miriam Nicholas
  • Robert B. Nichols
  • David Nolan
  • Raymond S. Olds
  • Wayne A. O’Neil
  • Michael O’Quin
  • Ruth Orcutt
  • Eleanor Ostroff
  • Doug Palmer
  • Malcolm & Margaret Parker
  • Jim Peck
  • Michael E. Pettie
  • John Pettigrew
  • Lydia H. Philips
  • Dean W. Plagowski
  • Jefferson Poland
  • A.J. Porth
  • Ralph Powell
  • Charles F. Purvis
  • Jean Putnam
  • Harriet Putterman
  • Robert Reitz
  • Ben & Helen Reyes
  • Elsa G. Richmond
  • Eroseanna Robinson
  • Pat Rusk
  • Joe & Helen Ryan
  • Paul Salstrom
  • Ira J. Sandperl
  • Jerry & Rae Schwartz
  • Martin Shepard
  • Richard T. Sherman
  • Louis Silverstein
  • T.W. Simer
  • Ann B. Sims
  • Jane Beverly Smith
  • Linda Smith
  • Thomas W. Smuda
  • Bob Speck
  • Elizabeth P. Steiner
  • Lee D. Stern
  • Beverly Sterner
  • Michael Stocker
  • Charles H. Straut, Jr.
  • Stephen Suffet
  • Albert & Joyce Sunderland, Jr.
  • Mr. & Mrs. Michael R. Sutter
  • Marjorie & Robert Swann
  • Oliver & Katherine Tatum
  • Gary G. Taylor
  • Harold Tovish
  • Joe & Cele Tuchinsky
  • Lloyd & Phyllis Tyler
  • Samuel R. Tyson
  • Ingegerd Uppman
  • Margaret von Selle
  • Mrs. Evelyn Wallace
  • Wilbur & Joan Ann Wallis
  • William & Mary Webb
  • Barbara Webster
  • John K. White
  • Willson Whitman
  • Denny & Ida Wilcher
  • Huw Williams
  • George & Lillian Willoughby
  • Bob Wilson
  • Emily T. Wilson
  • Jim & Raona Wilson
  • W.W. Wittkamper
  • Sylvia Woog
  • Wilmer & Mildred Young
  • Franklin Zahn
  • Betty & Louis Zemel
  • Vicki Jo Zilinkas

Following this was a page explaining how to go about resisting:

Some Methods of Nonpayment

  1. For those owing nothing because of the Withholding Tax.

    Such persons write a letter to the Internal Revenue Service, to be filed with the tax return, stating that the writer cannot in good conscience help support the war in Vietnam, voluntarily. The writer therefore requests a return of a percentage of the money collected from his salary.

    Note: Of course, the IRS will not return the money. However, the writer has refused to pay for the war voluntarily and has put it in writing. This symbolic action is not to be belittled since anybody who does this allies himself with those who will withhold money due the IRS.
  2. For those self-employed or owing money beyond what has been withheld from salary.

    Such persons write a letter to be filed with the tax return, stating that the writer does not object to the income tax in principle, but will not, as a matter of conscience, help pay for the war in Vietnam. The writer is therefore withholding some or all of the tax due.

Note: In all cases, we recommend that copies of these letters be sent to the President and to your Senators.

Remarks:
The Internal Revenue Service has the legal power to confiscate money due it. They will get that money, one way or another. However, to obstruct the IRS from collecting money due (by not filing a return at all, for example) seems less important to us than the fact that each is refusing to pay his tax voluntarily. With this in mind, many of us are placing the taxes owed in special accounts and we will so inform the IRS in our letters.

Willful failure to pay is punishable by a fine of up to $10,000 and up to a year in jail, together with the costs of prosecution. So far, the IRS has prosecuted only those who have obstructed collection (by refusing to file a return, by refusing to answer a summons, etc.). Usually, the IRS has collected the tax due plus 6% interest and possibly an added fine of 5% for “negligence”. The fact that the IRS has rarely, if at all, prosecuted tax-refusers to the full extent of the law does not mean they will not do so in the future.

Finally, an article from the edition of The Capitol East Gazette:

Tax Refusal Urged by Group

Two thousand anti-war leaflets on telephone tax refusal were distributed in Capitol East on , by members of CHOICE, a group of local residents who are withdrawing their support for the Vietnam war.

The leaflet explains that the 10% phone tax was enacted in specifically to raise money for the Vietnam war.

According to CHOICE, the phone company will not remove a person’s telephone if he refuses to pay the tax. The company asks refusers to state why they are withholding the tax and then turns the matter over to the Internal Revenue Service.

According to CHOICE, there are presently 25 known tax refusers in the Capitol Hill area.

Those desiring CHOICE’s leaflet are asked to call LI 6‒9836.


On , National Public Radio’s Morning Edition did a story about the IRS seizure of the home of war tax resisters Art Harvey & Elizabeth Gravalos. Here are some excerpts from the transcript:

Charlotte Renner reports on an anti-military protester whose house and land have been seized by the IRS and offered at auction because of his refusal to pay taxes which support the U.S. military.

Bob Edwards (host)
Every year, an estimated 8,000 anti-military protesters refuse to pay their federal taxes. They say they don’t want the government to use their money for defense or military spending. The Internal Revenue Service rarely seizes the property of these politically motivated non-taxpayers, so when the IRS decided to auction off the property of a tax protester in rural Maine, it created quite a stir. From Maine Public Radio, Charlotte Renner reports.
Charlotte Renner (Maine Public Radio)
For almost ten years now, Arthur Harvey has lived with his wife, Elizabeth Gravlos and their two children, along a country road in a sagging wooden house without electricity or indoor plumbing. They pay their state and local taxes, but they refuse to hand over any money to the IRS, which estimates their tax debt at $62,000. Harvey says that figure is probably too high, but he doesn’t keep careful records of the profit he makes selling organic blueberries, and he says he’d rather lose everything than contribute a single penny to the Pentagon.
Arthur Harvey (anti-military tax protester)
To me, the important issue was nuclear weapons, and I felt, as soon I realized what was going on in the ’50s, that the human race very likely would come to a bad end unless we did away with nuclear weapons. So that has been the focus of my feelings about it.
Charlotte Renner
For Harvey’s wife, Elizabeth, the deciding moment came during the Vietnam War. A staunch Catholic, she can still remember the conversation with a college roommate that made her throw her IRS forms in the trash.
Elizabeth Gravlos (anti-military tax protester)
She said, “Well, how can you be against abortion and pay for the war?” — that was the war in Vietnam. So I said I can’t, after a while.
Charlotte Renner
Gravlos and Harvey have known for decades that the IRS might decide to take the house, their two wood lots, and the blueberry barren they depend on for survival. What they didn’t realize was that the seizure of their property by revenue agents would spark a protest in Hartford, Maine, a village where mill workers and farmers struggle to make ends meet.

[excerpt from protest song, “I’m not gonna pay for that killing machine down by the riverside, down by the riverside.”]

Charlotte Renner
On the morning of the auction as the sun dries the dew, about 30 of Harvey’s supporters form a circle in the vacant lot beside the town office which happens to be right across the street from Harvey’s house. About a dozen of the protesters have been invited here by the War Tax Resistance Resource Center, a national organization based in Maine. While the bidders file in and out of the one-room town office, refusing to speak to the small army of reporters clustered at the screen door, Harvey sympathizers take turns speaking into the microphone. Bob Bady says he hasn’t paid federal taxes for 26 years. Bady blasts the federal government for what he calls “bloated” military spending, but avoids blaming IRS staffers for doing their job.
Bob Bady (anti-military tax protester)
I guess what I had to remember is that they’re just little cogs in a big machine, and we’re little pieces of sand in the big machine — we’re irritants. And I take great pride in being an irritant, and on a day like today I need to remember to be proud of being an irritant and not scared of being a little piece of sand.
Charlotte Renner
Bradford Lyttle considers the Harvey clan a shining example of family values.
Bradford Lyttle (anti-military tax protester)
I have followed his life and I find it an expression of high moral principle.
Charlotte Renner
Lyttle has come all the way from Chicago to say his piece, but closer to home, some neighbors are outraged by Harvey’s refusal to pay his taxes. Armand Rowe watches the protest from his sister’s lawn across the street. Rowe spent five years in the Armed Forces and he calls the resistance, “un-American.” He believes that military spending is justified in a dangerous world, and if he had the $21,000 the IRS wants for Harvey’s house, Rowe says he’d gladly write the check.
Armand Rowe (military Supporter)
You know just to say, “Hey, I’ve put a big old POWs flag up there, a United States flag, and a Maine state flag up there,” just out of spite and send that to Harvey wherever he goes a pitch every time I turn around.
Charlotte Renner
Although Rowe doesn’t try to buy Harvey’s property, a few others do. But they don’t stay around to watch IRS agent Diane Santoro open the envelopes. Just before noon, as the protesters begin chanting and beating a drum, Arthur Harvey, Elizabeth Gravlos, and their daughter Emily, file into the town office, followed by more journalists than the spartan building can hold. A Hartford resident snags one of the wood lots for $10,000. The Harvey’s 30-acre blueberry barren goes for about $13,000 to a hunter who reportedly plans to build a lodge on the land. Harvey says he’ll still grow blueberries in other barrens he’s been renting. And a one-acre wood lot will stay in the family.
Diane Santoro, (IRS agent)
For map 07, lot 56 at $727, the successful bidder is Emily Harvey.
Charlotte Renner
Twenty-year-old Emily Harvey takes some consolation in beating out the town selectman for the slice of land she can see from her bedroom.
Emily Harvey (protester’s daughter)
It would have been very difficult for me to know that the selectman owns that lot because it was across the street. The reason that I put my bid in was because my brother asked me to. So it was a joint thing, because he’s only 16 and not able to own property.
Charlotte Renner
But there’s no way to know how much longer Emily and her family will be able to live near their wood lot. The house didn’t attract a single buyer, so the IRS plans to lower the minimum bid and hold another auction in a few weeks. A similar strategy worked a few years ago in Massachusetts when agents sold two other properties seized from anti-war activists, but IRS spokesman Helen Hertzer says she wishes another auction weren’t necessary.
Helen Hertzer (IRS spokesman)
To not be able to sell the properties and reduce the taxpayer’s debt, of course, we’re not meeting our objective or the taxpayer’s objective there.
Charlotte Renner
Hertzer hasn’t given up hope that a lower price will hook bidders next time around, but Arthur Harvey figures they’d be crazy to buy a house built on a foundation that’s caving in. And, while he won’t accept the property as a gift from anyone willing to pay federal taxes, he still hopes that more protests by all his friends and fellow resisters will keep potential buyers at bay. After all, he needs his kitchen — not just to cook the family’s meals, but also to brew up the herb tea he uses to kill weeds choking his blueberries.

Some news of interest to war tax resisters in particular:


This is the fortieth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we finish off the mid-1990s.

The Mennonite

An editorial tribute to Jerry Keiper, in the edition mentioned his work in developing the influential math software Mathematica

He established the Michael and Margarethe Sattler Foundation to distribute his royalties from Mathematica to people in need. He thus kept his income below the taxable level in order not to contribute tax money to the military.

The Mathematica Journal has more details about this:

Following his deeply-held personal and religious beliefs, Keiper lived in a very simple manner. He wore simple clothes, ate simple food, and used a bicycle as his primary means of transportation. He also felt that to be consistent in not supporting the military, he should avoid paying taxes to the government. For a while, this meant that he would accept almost no salary. But in the end he worked out a scheme for donating all but a small percentage of his salary to charity. In addition, Keiper set up a foundation, which he named the Michael and Margarethe Sattler Foundation, after two early Mennonite martyrs. As part of Keiper’s compensation, Wolfram Research then made donations to this foundation. The foundation solicited proposals, and in turn supported various colleges, giving them both funds and copies of Mathematica.

Charles Hurst’s and Maria Smith’s letter to the IRS was reprinted in one issue. The letter announced that they were redirecting about 40% of their taxes “to groups or projects that bring healing for our world.”

A supplement designed for the triennial conference noted that through the Commission on Home Ministries, “[p]eace and justice resources have been sent to individuals and congregations on such subjects as military draft registration, alternatives to paying war taxes in the United States and Canada, and New Call to Peacemaking peace education resources.”

A profile of attorney Sharon Heath in the edition briefly mentioned that shortly after joining a Mennonite church “she decided to become a war tax resister by living below the taxable income level.”

An editorial by Gordon Houser in the edition urged that “In our daily affairs we must learn to stand against the idol called Bomb” and then, somewhat vaguely, said “We will want to ask ourselves how our tax dollars are being spent and how we should respond to that.”

An article by John K. Stoner in the same issue echoed this: “What does it mean for our souls that we have become willing to call down fire from heaven and have made the capacity to call down fire from heaven the centerpiece of our national security doctrine? What does this do to every person who consents to it, pays their taxes for it, and remains silent as generation after generation of nuclear missiles and weapons are developed?”

These sort of sidewise-glances at war taxes seemed to be becoming common. A report on the triennial conference, for example, noted in passing: “Meanwhile, violence occurs in our homes; people of color experience a qualified acceptance in our churches; our tax dollars continue to support the building of nuclear weapons.”

The triennial sessions also seemed to sidestep any official recognition of war tax resistance, replacing this with support for a Peace Tax Fund law:

GC delegates also passed a resolution calling one another to support the (U.S.) Peace Tax and the (Canadian) Peace Trust campaigns, which work to provide legal alternatives to paying war taxes. This was the third consecutive GC triennial session to affirm a peace-tax resolution.

A letter from Don Schrader appeared in the issue, in which he expanded on the theme of the hypocrisy of praying for peace while paying for war, noted his own choice of a life of voluntary simplicity, and concluded: “For 16 years I have paid no federal income tax, and I am not silent. I say, Not with my money, not with my silence, not in my name.”

The Council of Commissions met in . According to a report, the Commission on Home Ministries in its meeting “agreed that the Student Aid Fund for Non-Registrants should also apply to students who cannot get loans because they are war-tax resisters.”

In a editorial about baptism, Gordon Houser made a point of casting the original theological debate about infant baptism as in part a tax resistance issue:

Those early believers were called Anabaptists out of derision. At that time the state church in Europe baptized infants, which not only placed them on the church’s membership list but on the state’s tax rolls as well.

Refusing to baptize infants and baptizing adults was a political act at that time, one that threatened the sovereignty of the state government. It served as a form of tax refusal, since taxpayer lists came from church membership rolls. It also served as a protest against the state’s authority to conscript people to fight the Turks.

A letter to the editor from David E. Ortman, printed in the issue, explained how the resistance landscape had changed for telephone tax resisters in the aftermath of the breakup of the telephone service provider monopoly. It mentioned two phone companies that had created official ways for resisters to have the federal excise tax removed from their phone bills. The letter ended: “Now, if church organizations only had as much courage or political muscle as phone companies to avoid being tax collectors.”

The edition gave an update on the case of war tax resisters Elizabeth Gravalos and Art Harvey, whose home and farm had been seized and auctioned off by the IRS.

In the edition, Titus Peachey reported on “[a]n informal survey of 17 Mennonite and Brethren in Christ institutions in North America [that] has found that few have written policies related to war taxes.”

But some do honor requests from employees not to withhold all of their federal income taxes or the portion which would otherwise go for military-related expenditures. Others have policies opposing Internal Revenue Service levies of accounts of war tax resisters.

Most institutions surveyed had not fielded such requests within .

The General Conference Mennonite Church has had a tax-withholding policy in place and has implemented it several times. The Mennonite Church General Board agreed in to “honor the request of an employee who for conscience’ sake requests that the military portion of his or her federal income tax not be withheld.”

Mennonite Mutual Aid approved a policy asking the Internal Revenue Service to lift levies related to war taxes. “To the extent legally possible, MMA supports its members who are protesting the payment of war taxes by initially requesting that IRS collection attempts or levies on MMA-controlled assets be lifted,” the policy states.

Pennsylvania Mennonite Federal Credit Union in adopted a similar position.

In a letter responding to an IRS levy on an employee’s wages, Mennonite Central Committee wrote: “We do not want to do anything as an organization that would be an offense to the conscience and beliefs of such individuals or that would suggest support for the world’s arms race… We would therefore respectfully request that the levy… be withdrawn.”

A classified ad appeared in the edition that read:

Attention war tax resisters: Now you can avoid war taxes without IRS harassment. For free information, send SASE to: Yoder’s Tax Information, 10630 Hiser’s Lane, Broadway, VA 22815.

The edition brought this note:

Given the Internal Revenue Service’s sullied reputation, this shouldn’t surprise us, although it probably should offend us: After years of trying to resolve the issue, Grace Montgomery, a Quaker war-tax resister from Stamford, Conn., is calling for an investigation after the IRS illegally cashed a photocopy of a check not even made out to the IRS.

According to the National Campaign for a Peace Tax Fund newsletter, Montgomery each year places the military portion of her federal income tax in a Quaker escrow account. The IRS then usually levies her bank account for the amount owed. But in , the IRS cashed a photocopy of Montgomery’s check to the escrow account. Her bank accepted it even though it was not genuine and was made out to “The Religious Society of Friends.”


This is the thirty-fifth in a series of posts about war tax resistance as it was reported in back issues of Gospel Herald, journal of the (Old) Mennonite Church.

“Gospel Herald” logo, circa 1991

The Gospel Herald would cease publication as an independent magazine at the beginning of , merging with The Mennonite as the Mennonite Church merged with the General Conference Mennonite Church. Today I’ll show some of the final mentions of tax resistance in the magazine before the merger.

The “Taxes for Peace” redirection fund gave its annual update in the edition:

Donations invited for fund.

Mennonite Central Committee U.S. peace and justice ministries is again inviting contributions for the “Taxes for Peace” fund. the fund has allowed people who withhold the portion of their taxes that would go for military purposes to contribute that money to peacemaking initiatives. In , the funds will bolster efforts to halt the production of cluster bombs and landmines and support resources on conscientious objection to military service and taxes. Contributions made payable to MCC can be sent to “Taxes for Peace,” MCC U.S. Peace and Justice Ministries…

A report on the “Taxes for Life” group appeared in the issue. They somewhat carelessly redirected their taxes from the federal government to the state government, for what that’s worth:

Herb Myers, Annn Marie Judson, John Stoner, and Dave Schrock-Shenk, facing the camera, stand behind a “Taxes For Life” banner. Schrock-Shenk holds up a check.

Taxes for Life delegates present a check of diverted war taxes for health needs of low-income families to the governor’s office in Harrisburg (Pa.) on . They are (left to right): Herb Myers, Annn Marie Judson, John Stoner, and Dave Schrock-Shenk.

From missiles to medicine:

Mennonites divert taxes from war to health

 — On , the day U.S. income taxes are due, some Mennonites here diverted a portion of their war tax money toward health needs of unemployed persons. They presented a check of $1,000 to the office of Governor Tom Ridge in Harrisburg.

The war tax objectors are part of Taxes for Life — a group that meets to support each other in seeking biblically nonviolent responses to the government’s demand for funding of war and military preparations.

Governor Ridge had threatened to cut 260,000 persons off the medical assistance rolls in Pennsylvania, arguing that the money was not available in the state to cover those needs. “We wanted to demonstrate that if wasteful and destructive expenditures in military systems could be redirected, life-giving programs like health care to vulnerable citizens could be well-funded,” says member Earl Martin.

Speaking to government actions. On , in a perhaps unrelated action, Governor Ridge announced his intention to compromise on his cut-back proposal.

The $1,000 gift came both from diverted federal war tax money and “sympathy money” from supportive friends, according to Martin. For example, Sarah and Herb Myers of Mount Joy, Pa., wrote to the Internal Revenue Service, “How can we continue contributing financially toward the madness and sinfulness of our military system when we have claimed to be conscientious objectors to serving in the military?”

The Myers, Mennonite medical professionals, each withheld $28.50 from their taxes due to the IRS. The $28.50 symbolized a dime for each of the $285 billion the United State government spends on current military expenditures. “We realize the above action is illegal and we do not undertake it lightly,” they wrote to the IRS. “We have taught our children that laws are to be obeyed “unless they violate one’s commitment to a higher power than the government.” [sic] But in a democracy, they added, “we must speak clearly toward our government’s actions or we too are guilty of complicity.”

On , members of the Community Mennonite Church of Lancaster took a celebrative “second offering” in which children and adults walked forward to contribute “sympathy money” to the Taxes for Life effort. They added $575 with that spontaneous offering.

Governor Ridge’s representative, after an extensive discussion of the issues with Taxes for Life representatives, received the check only to pass it on to the state treasurer’s office. Whether the state treasurer will choose to cash the check marked “diverted war tax money and contributions” remains unknown.

The issue of whether a person could be a Mennonite in good standing, and be a soldier at the same time, was still being argued out in the letters to the editor column. Here’s an excerpt from Eldon Epp’s letter in the issue in which he tries to bring the discussion back around to war taxes:

I wonder if we often limit our nonviolent witness to refusing military enlistment. That leaves the onus for the sins of violence on military personnel.

Our witness must include the invitation to military personnel to consider Jesus’ way. That witness has integrity when the rest of the church is also asking how to be nonviolent Christian citizens. Mennonites paying taxes and remaining silent about an astronomical “defense” budget are also complicit in violence. Brother Leslie Francisco Ⅲ expressed this well in Between the Rock of Peace and the Hard Place of Outreach.

A letter from Perry Keidel () began by advocating war tax resistance, but then suggested Peace Tax Fund lobbying instead:

While no war now rages that demands our sons, people of conscience in the United States are nevertheless forced into the morally unconscionable position of underwriting the continued, unchecked growth of the largest military industrial machine in history.

Mennonites have a proud and painful history of refusing to compromise on the issue of military conscription. But given that war revenues from Mennonites are enough to at least support the Army’s 82nd Airborne Division, we cannot at the same time be called uncompromising pacifists. Perhaps the state department concedes CO status to Mennonites because we still by and large hire the soldiers that fire the bullets.

If Mennonites are unable to take responsibility for the use to which the state allocates revenues forcibly taken from them, then Mennonite understandings of separation of church and state must expand to organized refusal to cooperate in paying war taxes.

Every Mennonite congregation should send two or three letters to their U.S. Senators voicing their concern and asking that the Peace Tax Fund bill be adopted. This bill would amend the Internal Revenue Code to provide that a taxpayer conscientiously opposed to war have tax monies spent for nonmilitary purposes. That’s the first step.

In the issue “vsw” (Valerie Weaver) wrote about angels without wings (i.e. ordinary people who do extraordinary things), and included war tax resisters among them:

[I]f angels play wonderful, life-giving jokes on the world, then I’ve seen them… They play jokes of life on the government by refusing to pay war taxes and then giving more to mission and service agencies than the government would even require for itself.

And in the issue, J. Lorne Peachey wrote an editorial asking what makes Mennonites special or different. In the process, he gave short shrift to war tax resisters and demonstrated how much their stars had fallen:

Larry Hauder’s questions are worth pondering: How are we different from the world? What does it mean today to be separate?

My favorite answer is that, in addition to accepting Jesus as Savior and Lord, we believe in a lifestyle of peace and nonviolence. Yet that’s hard to make visible when our country is not involved in a major war. Those who try to do so through such means as refusing to pay “war taxes” we generally dismiss as too zealous in making discipleship practical.

The issue reprinted from The Mennonite a news brief about the IRS seizure of the home of war tax resisters Elizabeth Gravalos and Art Harvey.

Editor J. Lorne Peachey was back in the to ask whether one reason the Mennonite Church was stagnating might be because it wasn’t being persecuted for taking bold stands:

…comfortable North American churches aren’t growing while persecuted churches in other countries are.

How do we “stand alongside [the poor, the dispossessed, and the outcasts]”? Some of us have answered by withholding our war taxes. Others have joined Christian Peacemaker Teams. Some sell or give away their possessions and live in community. Others go into dangerous parts of the world and attempt reconciliation.

Yet these are mainly individual acts. For the most part, we as a total church have not been able to agree even on these relatively simple attempts toward faithfulness.

Can a non-persecuted, comfortable church also be a growing, faithful church? The record has not been good. In Mennonite history, we have the examples of churches in Russia and Europe, where, as Christians grew wealthy and accepted, their message became diluted and weak. Even in the New Testament we read much more about the “mission outposts” that were being questioned and oppressed than we do about the more wealthy and better-accepted mother church in Jerusalem.

A faithful church that’s not persecuted? God just may be giving North American Mennonites another chance to see if that’s possible. We are the best-read, most-educated, and probably the wealthiest Mennonites who ever lived. Can we catch a vision to channel that knowledge and wealth into living and proclaiming the gospel rather than in spending the majority of it on ourselves?

In the issue, John & Mary Martin took a stab at “Figuring out when enough is enough” and mentioned their war tax resistance along the way:

We… try to legally avoid federal taxes because of the large portion which supports the military. We have some tax breaks that many others do not have because John is an ordained minister.

But, as a matter of principle, to legally avoid taxes, we have placed our savings in tax-free investments, tax-sheltered Individual Retirement Accounts, and similar 401K instruments. These savings, with tax-free compounding, have grown to $200,000 — by saving 15 percent of our annual income with interest compounding at an average rate of 6 percent over the years.

Another international conference on war tax resistance and peace tax fund campaigns was held . Again, the Gospel Herald coverage of the event made it out to be mostly a Peace Tax Fund legislation conference, with actual war tax resistance only a footnote:

Mennonites attend peace tax conference

 — Supporters of peace tax campaigns and war tax resistance from 16 countries met here, , to discuss the progress and importance of working corporately toward a peace tax law.

Three American Mennonites attended the conference that was hosted by British members of the Peace Tax Campaign: Marian Franz, director of the National Campaign for a Peace Tax Fund; Cesar Flores, member of the Honduran Mennonite Church, and Susan Balzer, administration committee member of the National War Tax Resistance Coordinating Committee.

Speakers reported on the peace tax legislation proposals in various countries and expressed the belief that if one country passes a peace tax bill, other countries would soon follow.

In , the United States became the first country to initiate peace tax bill proposals. Current lobbying efforts are geared toward making the bill’s passage a religious freedom issue.

Keynote speaker Erik Hummels, from the Netherlands, defined peace as “a dynamic process of cooperation among people which includes human rights, economic justice, and the absence of situations that can lead to war.”

In addition to observing Prisoners for Peace Day and honoring those who have been imprisoned for conscientious objection, conference participants attended workshops on war tax resistance issues.

Meanwhile, on the 25th anniversary of the original introduction of the peace tax fund bill in the U.S. Congress, Representative John Lewis would try to attach it as an amendment to some bill that would actually see action on the floor, but his attempt was voted down. A Clinton administration spokesperson testified against the amendment. The bill would then be rewritten into something closer to its present form, under the title “Religious Freedom Peace Tax Fund Act.”

Don Schrader addressed his war tax resistance in a letter to the editor:

How can I work for peace if I pay for war? Is paying for soldiers to murder less evil than pulling the trigger myself? Millions of Vietnamese, Cambodians, Laotians, Japanese, Salvadorans, Iraquis, Koreans, and Germans begged their gods to protect them as U.S. bombers destroyed their homes and crops and massacred their families. Some of the victims prayed to Jesus. All this happened while Christians in the United States paid taxes to build and fly the U.S. bombers and sang every Sunday about God’s love for all people.

Half of every federal income tax dollar goes for war — past, present, and future. Tax dollars are the lifeblood of the military beast devouring the world’s poor. In order for the U.S. or any other empire to plunder and to massacre, two things are required from many citizens — silence and paying taxes.

For 18 years I have paid no federal income tax by living under the taxable income level, and I also am not silent. I prize living the truth as best I see it far more than unnecessary material possessions. I say — not with my money, not with my silence, not in my name!

In the edition, “Sarah Williams” (a pseudonym) addressed the topic “Giving can be a joyful journey”:

“If you really care about not supporting the military with your taxes, use the full charitable donations deduction allowed,” the speaker in our young adult Sunday school class challenged. We could deduct up to 20 percent of our income for charity. Twenty percent — the figure echoed in my thoughts. My husband-to-be, George, and I had chosen to follow parental patterns of tithing 10 percent and giving gifts above and beyond. I knew no one who gave even close to 20 percent. Yet I certainly cared deeply about using my money for life-giving purposes rather than for building up an arsenal of destruction. Was George stirred as I was?

Through discussion, George and I soon reached agreement. We would move toward the goal of giving 20 percent. Thus began a joyful journey of stewardship as a married couple. In the first year of marriage, we inched toward our goal. We used bicycles while saving for a car. George continued graduate studies while I started my first full-time job. Within four years, we had a fuel-efficient car and our first child. We had managed to reach 15 percent in donations. Even though I stayed home with our infant and we had a tight budget, we were able to eat good, nutritious food, continue with retirement savings, and buy the things most important to us.

When George finished school, we moved to the United States for a job. We moved at the right time — housing prices had soared in our area, and we sold our small condominium for several times the price George paid a decade before. Our household income increased dramatically. We had major stewardship decisions to make. Initially, I felt disoriented in the new economic terrain.

Reducing our military taxes continued to be a high priority for us. Since interest from mortgage payments is tax deductible, we invested in a spacious house on a wooded lot. We committed to making our home an open place for those who needed a place of retreat from the stresses of human services, overseas work, or ministry. Buying the house reduced the need for other stewardship decisions; after donations, mortgage, taxes, and utilities, our budget was more generous but not radically different from student days. By the time our second child was born, we had nearly reached our goal of 20 percent donations. We started catching up to our goals for university savings for our young ones.

And, to wrap up this series of excerpts, here is an excerpt of a letter to the editor from Jacob Hubert () which is the only example I’ve seen that takes Mennonite nonresistant / pacifist principles to a logical anarchist conclusion and determines that taxation itself is a violent act that Mennonites should not countenance:

Martin Shupack asserts that the federal government, while sometimes a “violent rebel,” can be an instrument for good when used for such causes as welfare for the poor, Medicare, Social Security, and other social programs designed to help those in need (“Violent Rebel or Valuable Servant,” ).

What Shupack does not seem to realize is that all government programs are the products of violence, regardless of who benefits from them. Taxes can be collected only if the government backs up its taxation policies with violence and threats thereof. The question, then, is this: are Mennonites absolutely for peace and against the initiation of force? Or is the taking of money by means of violent coercion acceptable when the money will be spent on causes they regard as worthwhile? If the Mennonite Church is to be consistent in its opposition to the use of force, it must be opposed to it in all forms — including the form of taxation.


After the death of Ammon Hennacy in 1970, Karl Meyer took up the torch of promoting war tax resistance in the Catholic Worker. Meyer’s approach was less exhortational and more practical: he pioneered the method of inflating deductions to prevent income tax withholding and wrote an influential early how-to guide on that method. (An embryonic version of what is now NWTRCC’s Practical War Tax Resistance pamphlet #1: “Controlling Federal Income Tax Withholding”.)

Below are some excerpts from the Catholic Worker from the period, starting with an essay by Karl Meyer from the edition:

New Resistance to War Taxes

By Karl Meyer

“Under penalties of perjury, I certify that I incurred no liability for Federal income tax for and that I anticipate that I will incur no liability for Federal income tax for .”

If you can sign that statement, you can stop the withholding of war taxes from your wages.

The statement is the Employee Certification for Form W-4E Withholding Exemption Certificate, which was first published in by the Internal Revenue Service as an alternative to the standard W-4 form. If your employer doesn’t have it on hand, get it from the local IRS office. Signing this statement alone provides complete exemption from prior withholding of Federal Income tax, without enumerating dependents or any other specific basis for the exemption.

Who is eligible to claim this exemption? I say, “everybody.” It is morally impossible to incur a liability to support evil purposes and actions. Since at least 70% of Federal taxes is spent for military or war-related purposes, and much of the balance for useless or harmful purposes, it is impossible to incur a liability to pay Federal income tax.

Who is eligible to claim exemption according to IRS? On the back of the W-4E it says, “You may be entitled to claim exemption from withholding of Federal income tax if you incurred no liability for income tax for and you anticipate that you will incur no liability for income tax for . For this purpose, you incur tax liability if your joint or separate return shows tax before allowance of any credit for income tax withheld. If you claim this exemption, your employer will not withhold Federal Income tax for your wages.”

According to this definition, you would technically satisfy the requirements for exemption if you file a return for showing no tax due because of the immorality and illegality of U.S. military expenditures, even if IRS subsequently rejects your reasoning and assesses tax against you. Likewise, if you file no return at all, your non-existent return can not show any tax due.

Now, it has always been a puzzle to me how a person who believes in conscience that taxes should not be paid could file a return showing taxes as a “balance due.” That is self-contradictory. If the tax is acknowledged to be due, it ought to be paid. If it ought not to be paid, it shouldn’t be shown as “due.”

The IRS calls the income tax a “self-assessed tax.” When you file showing tax due, they are empowered to accept your assessment and proceed to collect immediately. If you show no tax due, even if they disagree with you, they must first reassess the tax themselves and give you extensive opportunities for legal appeals, before they may proceed to collect on their claim. Therefore, it is foolish and self-defeating to show tax as due, if you sincerely believe that it ought not to be paid.

There are several ways to assert your claim that no tax is due:

  1. you may claim extra exemptions on line 11, on the ground of obligations to all mankind as brothers and members of one family;
  2. you may claim an adjustment of your income on line 17, based on your principled opposition to militarism;
  3. you may itemize a deduction on line 16 of Schedule A, claiming deduction of your whole taxable income on similar grounds.

Perhaps the soundest approach is to file no return at all. (The main disadvantage of this, besides its being illegal, is that IRS agents sometimes file distorted returns in your name, claiming excessive amounts of tax.) I didn’t file for ten years, but IRS agents have filed seven returns in my name showing more than $2000 in tax and penalties due.

On , I filed a return for in a personal interview with E.P. Trainor, the District Director at the Chicago office of IRS. On the 1040 Form I filled in my name and address. Under SOCIAL SECURITY NUMBER, I wrote “Peace;” under OCCUPATION, I wrote “Love;” across the face of the return I wrote in bold letters, “WE WONT PAY—STOP THE WAR—STOP THE DRAFT—STOP MILITARISM,” for FIRST NAMES OF DEPENDENT CHILDREN, I wrote “All Men Are Brothers;” under OTHER DEPENDENTS, I claimed “A Vietnamese child killed at Song My, an American soldier killed In Vietnam;” and I filled in a total of three and a half billion exemptions for the whole population of Earth; under BALANCE DUE, PAY IN FULL WITH RETURN, I put “$0.00;” then I signed with my name and the date.

Mr. Trainor and his henchmen haven’t figured that year out yet, but they can’t say I didn’t file.

Before you follow my advice and my example, I wish to speak a word of caution: Everything here is my interpretation. Don’t expect the IRS, U.S. Attorneys, Federal Juries, or Courts of Appeal to buy a word of it. In the and issues of the Catholic Worker, I published landmark articles on how to claim sufficient exemptions on the W-4 Form to prevent the withholding of war taxes. Many people all over the country tried out these ideas effectively, but several last their jobs for persisting, and three were tried and convicted in Federal courts for claiming illegal exemptions. If you can’t stand heat, stay out of the kitchen. If you can’t do time, don’t commit crime.

If you have a concern of conscience about paying war taxes, but feel unready to face the possible consequences of the methods of resistance outlined above, the present tax rate provisions give ample opportunity to stop paying war taxes, without violating any provisions of the tax laws, if you are willing to live in reasonable simplicity and voluntary poverty in the spirit of the Catholic Worker movement.

Under the present law an individual may earn up to $1700 a year without any obligation to file a return or pay Federal income tax. A married person with three dependent children could earn up to $4300 a year without having any tax withheld or due. Form W-4E was actually introduced by IRS so that such persons, earning less than the minimum yearly taxable incomes by working for only a few months out of the year, would not have taxes withheld and would not have to apply for refunds months after they earned the money. You can find the complete tables of tax withholding rates and other information in Circular E, Employer’s Tax Guide, available for the asking at your local IRS office.

I do believe that we should all strive to live in a simpler way. If we work part time for wages and live on less than taxable incomes, we will have extra time to grow, create and do more things for ourselves, or to offer our work as a gift to people in need of it. Even if we work full time for taxable wages, but successfully resist collection of the taxes, we should still live simply in order to share our surplus money with others who are in need. I have done this all my adult life and intend to go on with it.

One hundred and eighty years ago, our brother rebel Tom Paine wrote:

…were an estimation to be made of the charges of Aristocracy to a Nation, it will be found nearly equal to that of supporting the poor. The Duke of Richmond alone (and there are cases similar to his) takes away as much for himself as would maintain two thousand poor and aged persons. Is it then any wonder that under such a system of Government, taxes and rates have multiplied to their present extent? In stating these matters, I speak an open and disengaged language dictated by no passion but that of humanity. To me who have not only refused offers because I thought them improper, but have declined rewards I might with reputation have accepted, it is no wonder that meanness and imposition appear disgustful. Independence is my happiness, and I view things as they are, without regard to place or person; my country is the world, and my religion is to do good.

(The Rights of Man, Modern Library edition, page 241)

If we do not live by these principles, how are we different from the warfare state we condemn?

The budget and accounting methods of the Federal administration are confusing. They have recently been modified to deliberately de-emphasize the role of military expenditures as a proportion of the Federal budget, enabling Nixon to claim that they count for less than 50%. This has been done by counting all separately raised and earmarked revenues, such as Social Security revenues and payments, as part of one budgetary total. Then the large Social Security payments can be thrown in the pot and counted at part of domestic expenditures for health and welfare.

Rejecting this ruse, it is possible without detailed analysis to estimate that between 70% and 80% of all Federal income and excise tax revenues is spent for military programs and purposes that are intimately related to the cost of past and present military activities. Acceding to individual judgment this estimate might include veterans benefits, space research and technology, various “international affairs” programs, certain “Justice Department” activities, a percentage of the general administrative expenditures, and the interest and principal payments on the national debt, incurred primarily as a cost of World War Ⅱ and the Cold War.

Awareness of these facts, plus the explanation of new methods of resistance, contributed to a tremendous growth in the movement of war tax resistance in . In late a national coordinating center called War Tax Resistance was established in New York. Its periodical bulletin, Tax Talk, lists 181 local centers of contact people all over the country.

Simple nonpayment of the federal excise tax itemised on telephone bills is the easiest and most common form of principled tax resistance. War Tax Resistance estimates that more than 100,000 people are now participating in this action. IRS agents expend great effort in collecting very small amounts of this tax, and they are hopelessly behind in their efforts to collect. I have paid no excise tax on telephone service and IRS has succeeded in collecting only $8.00 so far. War Tax Resistance has a basic leaflet on phone tax resistance.

War Tax Resistance estimates that 15,000 people participate in some form of income tax nonpayment, as a principled protest against militarism. We speak of those who consciously and explicitly relate to the war tax resistance movement, because we know that millions of our countrymen, from the highest to the lowliest, participate in tax resistance or evasion, largely because of unarticulated opposition to the basic policies of government. They will be our allies if their protest can become articulate and organized.

The most promising development in was the significant number of people who began to successfully resist payment of all or most of the income tax amounts that would be claimed under Federal law and regulations. Until the number of such total tax resisters was small and almost exclusively limited to self-employed persons or others who derived most of their income from sources not subject to withholding tax.

In articles for the Catholic Worker ( and ) I explained how to beat the withholding tax by claiming enough exemptions on the W-4 Form that no tax could be withheld from one’s wages. Widely reprinted and circulated in leaflet form, these articles offered an effective tax resistance method to almost any wage earner who had the courage to try it and risk the possibility of prosecution or harassment sometime in the future.

In his last letter to me before his death, Ammon Hennacy, a pioneer influence in our war tax resistance movement, glumly predicted that from fear of going to jail, there wouldn’t be more than a handful in the country that would take up my idea. But Ammon was wrong in this case. I know that many have taken it up, and they are growing in numbers, because I keep hearing from them, particularly those in the Chicago area. Thousands of dollars have been held back from the military machine and donated to alternative uses that meet the real needs of people.

This movement will continue to grow from roots that are deep in the American tradition. The ideas of Thoreau’s Essay on Civil Disobedience, fruit of his brief imprisonment for war tax resistance, are well-known today. But a century before Thoreau our forefathers made their stand for independence in resistance to unjust taxes. Both the American Revolution and the French Revolution were organized around the issue of resistance to taxation. Tom Paine understood this well because he was active in both.

In he published in England a powerful polemical tract on The Rights of Man to stir the people of England to a similar revolt. His most persistent theme of grievance is the criminal burden of war taxes imposed on the people by power hungry men in government. He vividly describes the genesis of the French Revolution, including the refusal of the Parliament of Paris, in , to register the edicts of the King and Government seeking to enforce new taxes:

While the Parliament were sitting in debate on this subject, the Ministry ordered a regiment of soldiers to surround the House and form a blockade. The members sent out for beds and provisions, and lived as in a besieged citadel; and as this had no effect, the commanding officer was ordered to enter the Parliament House and seize them, which he did, and some of the principal members were shut up in different prisons… But the spirit of the Nation was not to be overcome, and it was so sensible of the strong ground it had taken, that of withholding taxes, that it contented itself with keeping up a sort of quiet resistance, which effectively overthrew all the plans at that time formed against it.

(Rights of Man, Modern Library edition, page 149)

On this strong ground let us also take our stand for a quiet battle, more effective against wrong, more productive for good purposes than any other I can think of.

Yours for a gentle revolution


Karl Meyer

Permission is granted to anyone interested to reproduce this article in whole or in part. If it is reproduced in part, please indicate editing and deletions.

List of sources for information and communication:

War Tax Resistance
839 Lafayette Street
New York. N.Y. 10012
Phone (212) 477‒2970
Send $1 and ask for

  1. WTR Handbook
  2. Hang Up On War telephone tax refusal leaflet.
  3. reprint of Karl Meyer’s Fund For Mankind article from CW

or send more to help with their crucial work of coordinating the communication and work of the movement.

The Peacemaker
10208 Sylvan Avenue
Cincinnati, Ohio 45241

A valuable periodical for all who are interested in draft resistance, tax resistance, and radical life styles. Send $4 for a subscription, plus their Handbook on Nonpayment Of War Taxes, which includes many informative case histories. I further recommend that all tax resisters contribute a substantial percentage of the money not paid to the Peacemakers Sharing Fund at the same address. The Fund is a valuable channel of mutual aid for war resisters and their families, when they suffer from imprisonment or financial hardship as a result of their stand.

Karl Meyer
1209 West Farwell Street
Chicago, Illinois 60628
Phone (312) 764‒3620
Call me or write to me for personal counseling and encouragement. If you write, send two six cent stamps for my reply and any leaflets I may send you.

Dorothy Day visited war tax resister Art Harvey and brought back this story ( issue):

I visited Art Harvey of South Ackworth, New Hampshire who has a mall order book shop handling a great number of books by and about Gandhi. Art and Ammon Hennacy served six-month-terms in Sandstone Prison in Minnesota for trespassing on a missile base some years ago. He carries on a practical application of Karl Meyer’s tax refusal (see article in this issue) by having teams of workers in orchards where they prune trees, harvest apples and later blueberries and work seven months of the work and live in a style which frees them from the payment of taxes for war. Perhaps about a hundred are engaged in this way of life, which results usually in some settling in communities of the moshavim variety, each having some small acreage and a house built by themselves Considering the New England climate, no small achievement! It certainly means an emphasis on the ascetic, on sacrifice.

The Karl Meyer article she mentioned follows:

War Tax Resistance

by Karl Meyer

On , charges were filed in federal district court in Chicago against Bill Himmelbauer, Mike Fowler and myself. In separate cases, we are accused of falsely claiming exemptions from federal tax, to which we were not legally entitled. Mike Fowler, a student at the University of Chicago, is charged on two counts of filing false W-4 forms with his employer. The maximum penalty for each count is one year in jail. Bill Himmelbauer is charged on one count. He and Sue Himmelbauer joined with us in late in starting the Chicago Area Alternative Fund for tax resistance money, and then moved to Pittsburgh where they became ringleaders in War Tax Resistance activities. I am charged on five counts for W-4s executed in .

Through eleven years of “one man revolution” I had successfully resisted payment of almost all federal income taxes claimed from me, mainly by claiming enough exemptions on W-4 Withholding Exemption Certificates that no tax was withheld from my wages. The tax man did nothing beyond ineffectual attempts to collect.

Then suddenly in the one man revolution exploded into a growing movement of effective war tax resistance by the withholding exemption method. Suddenly the tax man got worried. Suddenly he started prosecuting withholding tax resisters around the country: , Jim Shea, Alexandria. Virginia; , Sally Buckley and Dennis Richter, Minneapolis, Minnesota; , Paul Malinowski, and Donald Callahan, Philadelphia, Pennsylvania; , James Smith, Springfield, Missouri; and now, three more in Chicago.

On , IRS Intelligence Agents Sam Miele and Alan Leksander visited me at home. They confronted me with copies of five W-4 forms for , and two articles from the Catholic Worker for and , “A Fund For Mankind Through Effective Tax Resistance” and “Clarification On Tax Withholding.” These are the articles which launched the wave of withholding tax resistance action in . I acknowledged authorship of the five W-4s and the two CW articles.

On , I received a letter from the Chief of the Intelligence Division of IRS: “The current investigation by the Intelligence Division is nearing completion… consideration is being given to recommending that criminal proceedings be instituted against you…” I was invited to a hearing with Group Supervisor Ralph A. Weber.

At the hearing I presented a statement of my position and various other relevant literature and documents to Internal Revenue Service.

Statement to Internal Revenue Service, Intelligence Division Hearing:

My name is Karl Meyer. My immediate family includes my wife Jean and three children, William, 7 years old, Kristin, 3 years old, and Eric, 2 months old.

In South Vietnam, Cambodia and Laos there are many families like ours. I gladly accept a responsibility toward them, like that which I bear toward my own children. These other families, these other children are the ones who were machine-gunned in a trench at My Lai, and are being killed in many other ways every day that the war continues In Indo-China.

There are also the soldiers of both sides, Americans and Aslans, who are also the victims of the war, who are dying by the thousands as it continues.

Upwards of 80% of all federal income tax revenues are devoted to purposes intimately related to American wars and military activities, past and present.

In the name of my family, of the families of Indo-China, of the soldiers of both sides and all other victims of International militarism, I claim a complete exemption from all federal taxes that finance military activities.

Yes, I have claimed ten or more exemptions on several W-4 exemption certificates. I have claimed exemption from tax for myself and my family, for several others who have lived in our household and received their primary financial support from me, and for these others, the families of Indo-China, and all the victims of war.

In a peaceful and nonviolent society the job of collecting assessments for social purposes might be a useful occupation. But the man who collects taxes for the United States government today makes himself a direct accomplice in some of the most horrible crimes of our age.

You have already told me that you are considering compounding these crimes by beginning a criminal prosecution against me.

I and my family have already made some sacrifices in the struggle against war, but they have been as nothing compared to the suffering of our brothers and sisters who are in Vietnam, Cambodia and Laos.

We ask you today to recognize just one basic human right, our right not to participate in acts of war against them. Even if you refuse to recognize that right, we will still refuse to pay federal taxes that continue the war in Indo-China and the militarization of our society.

This is all that I have to say.

Karl Meyer

After I received the letter from IRS, I went in to talk with my supervisor in the huge hospital bureaucracy in which I was employed. I expected her to be unsympathetic, and even hostile to me as a source of trouble for her. After thirty years of working her way toward the top of the bureaucracy, it had seemed to me she lived and breathed the system and its rules, though I respected her even so for the great strength of her character.

But now when I told her directly of my long struggle against the war and of the imminent threat of criminal prosecution, she smiled at me from deep within, and expressed her own strong opposition to the war and her respect and support for me. “Mr. Meyer” she said, taut with emotion, “I am black. From all of my experience I know that when you fight the system in this ‘democratic’ country they are going to make you pay for it.” Then she told me something of her own struggle. After a long talk she asked me, "Wasn’t there a girl here in Chicago who took that same stand (war tax resistance) several years ago?”

Yes, there certainly was. Eleven years later, another black woman in Chicago still remembered the courageous witness of Eroseanna Robinson, the very person whose example set my feet on the path of determined tax resistance, back in 1960 — Eroseanna Robinson who refused to pay taxes, who defied the order of Judge Robson to give information about her income in spite of a one year sentence for criminal contempt, who fasted one hundred and eight days and won her own release from federal prison by the strength of her resistance.

Now, on , the charges against Fowler, Himmelbauer and Meyer were announced. That night we picketed and leafleted at the Main Post Office where special postmen were on duty to receive last minute returns from thousands of more tractable Chicagoans.

We haven’t yet received official notice or summons, but from the records filed in court David Finke has found that the three cases are assigned to three separate Judges for trial. I am to be summoned for an initial hearing in the court of Judge Joseph Sam Perry.

I plan a simple and direct defense. I plan to represent myself without an attorney. I will ask for a jury trial at the earliest possible date. I will not base my defense on legalities. I will simply seek to convince the jury, judge, prosecutor and everyone else that I have done what is right and in accord with inalienable rights of personal judgment, and that I should not be declared guilty or penalized for my actions.

If I am convicted and sentenced to prison, we have been thinking that Jean will apply for public aid for the financial support of our family. We feel that if the State insists on tearing from the family its source of support, the State should bear the cost of providing other means. We prefer to see the resources of the movement devoted to the needs of poor people in this country and abroad who have no other recourse. This is just one of the reasons why I do not desire a costly legal defense or primary financial support from the movement, though we welcome the personal support of our friends.

The form of encouragement and support that we will value most highly will be if our friends in the movement take our troubles and our resolve as an example, to stop paying war taxes and to devote the greatest possible part of their income to sharing with the victims of international war and of the war of rich against poor. This is why we of the Chicago Area Alternative Fund have saved nothing for our own protection, but have already given away all of our war tax resistance money to meet the immediate needs of others.

If you want to read the articles that launched the present movement of withholding tax resistance by explaining the method, and incidentally brought upon us our small tribulations, you may send two eight cent stamps to:

War Tax Resistance
339 Lafayette Street
New York, New York 10012

and ask for their reprint, “A Fund For Mankind Through Effective War Tax Resistance.” To get in touch with us about the trial, write to:

Karl Meyer
1209 West Farwell
Chicago, Illinois 60626
Phone 764‒3620

The issue reported on how the court ruled in Karl Meyer’s case:

Karl Meyer Sentenced to Two Years, $1,000

By David Finke

On in the court of federal district Judge Joseph Sam Perry, Karl Meyer appeared in his own behalf to answer a 5-count “criminal information” charging that he falsely and fraudulently filed W-4 income tax withholding exemption certificates. Having successfully negotiated with the U.S. Attorney, Karl got the government to drop three of the five counts (which he had said he could prove the accuracy of). He then entered a plea of “nolo contendere,” which the judge accepted as a finding of “guilty,” on the other two counts. A two-week presentence investigation was then ordered. while Karl remained free without bond.

, Karl returned to court with about 25 friends, supporters, and fellow tax resisters, and personally accompanied by his 7-year-old son William. Before imposing sentence, Judge Perry with great decorum and civility said he would hear from both the government and the defendant, whose absolute right to represent himself without attorney would be respected.

Assistant U.S. Attorney Kocoras then launched into a most amazing and accurate summary of Karl’s career of leadership in the movement of War Tax Resistance: Not only has Karl not filed a tax return , he has encouraged others to join with him in resisting federal taxes! And he has explained publicly exactly what he is doing and how other people can do the same. Kocoras read extensively from articles that Karl had written for Catholic Worker, including those memorable (but to Kocoras damning) phrases, “If you can’t do time, don’t commit crime,” and “If you can’t stand the heat, don’t put your hand in the fire.” The prosecutor hit the issue squarely on the head, then, when he said: “What is at stake here is the integrity of the income tax law.” The government is obviously worried about the possibility of widespread, undetected, mass-based tax resistance if Karl’s ideas should catch on and not be deterred. The prosecutor closed his remarks by observing that federal taxes support all programs of government including the operation of Judge Perry’s court.

Karl was then asked to present his statement to the court, the Judge being very cordial again. With brevity and simplicity, Karl pointed out that federal taxes (unlike the city and state taxes which he pays) are “overwhelmingly devoted to warfare,” and that during the course of his life between sixty and seventy per cent have gone to pay for military ventures. In conscience, Karl said, he cannot and must not cooperate with the financing of killing. As he began to explain how his resistance had always been done openly and publicly, the Judge dramatically changed his tone and manner. In rapid sequence he interrupted Karl to say that being open is no excuse — “You can openly and publicly rob a bank!” — “this defendant is showing no penitence, this is obviously not a case for probation, and there is no point in wasting anymore time.”

Karl was immediately sentenced to the maximum penalty on both counts (one year, $500), with the sentences to run consecutively, although he might consider making the sentences concurrent if Karl showed a “change of heart.”

The Judge was about to call the next case when an older man, Solomon Goldman, appeared at Karl’s side from the audience, shook his hand, and loudly declared, “Karl Meyer, my grandchildren will thank you. You are a man of peace.” Judge Perry was astounded; exclaimed to Mr. Goldman “You’re not an attorney!” and ordered him removed from the building. Then a bit of confusion set in. The Judge was ordering the marshal also to remove Karl, but the marshal was still involved with Mr. Goldman. Karl was asking if he could give his briefcase to his friends, was told it could be gotten from the lockup. Bill Himmelbauer (another convicted W-4 tax resister) was by this time at Karl’s side getting the briefcase, various people were waving two-fingered peace signs to Karl and saying “Goodbye!” as he walked out, and the Judge (whose courtroom was still understaffed) was on his feet shouting “No demonstrations! There will be no demonstrations in here! I’ll have you all in jail for contempt. Clear the courtroom!” as we slowly filed out.

I’ve been informed that Karl will be sent to Sandstone, Minnesota, federal prison, after about two weeks in Cook County Jail in Chicago. Several friends have seen him already, and report that he’s the same old Karl: He has put his hand in the fire, and he can stand the heat as well as anyone.

(See Letter Column for Karl’s letter. The story of his action bears repeating. ―Editor’s comment.)

Karl Meyer’s letter follows:

From Prison


Cook County Jail
Chicago, Illinois

Dear Dorothy and C.W. family,

I received a letter from Kathy Bredine telling me of your call, and I was very pleased to receive your message. Here I am permitted to write and receive mall from anyone, but I will probably be here only a few more days, before “shipment” to a federal “Facility.” There I will have a restricted mailing list; how many names I will not know until I get there; but I have been planning to put you on the list, near the top. The letters will be for all of you, from A Prisoner. I hope that you will not be cut from the list for being a single woman and not a relative, even though more than twice my age. Rules are rules (though I am not sure that that is one of them), and the crime of which I stand convicted is that I claimed a familiar relationship of brotherly responsibility for the very lives of a people not in my own line of genetic descent, at least for several generations, and not even born on the same continent between the St. Lawrence River and the Rio Grande.

I was a little stunned to receive the maximum penalty for that crime, one year on each of two counts, to be served consecutively, plus $1000 in fines, though it is my prudential practice to go into court prepared and expecting to get the maximum. Nevertheless, I keep forgetting that when these judges see a sheet of convictions as long as mine (however humane the motivations that lie behind it) going back for fourteen years, they can’t seem to see beyond that sheet, and they have a reflexive reaction to go for the maximum. Of course it is appropriate that I should be the first person to start serving time for claiming exemptions from war taxes on the W-4 Form, since, being a child of Dorothy Day and Ammon Hennacy, it is not my way to conduct guided tours to the jailhouse door and not go in myself. A number of statements were torn from the context of my writings by the U.S. Attorney to be quoted against me, and he particularly dwelt on that prison aphorism. “If you can’t do the time, don’t commit the crime,” which I have often repeated.

In the light of that reality, I might have done differently myself if I had known the severity of the penalty that would come down on me. For a person without a family of small children, two years is nothing to speak of; but for people having the care of small children such as my own, William—aged 7, Kristin—aged 4, and Eric—aged 5 months, it is a serious thing for them to be fatherless for such periods of time, I think; that is why we must emphasize that there are practical ways, fully within the range of any ordinary working person, to withdraw financial support from the murder of Vietnamese families without going outside U.S. law and without taking the risks of imprisonment that I hare unfortunately taken.

Now, after a year and a half of widespread experience, we can gauge the response of the federal government to the withholding exemption method of war tax resistance. Nine people have been prosecuted to date, and a sentencing pattern of one year on each count seems to be emerging. The withholding exemption method of war tax resistance remains very important and useful for persons who measure the personal risk and decide that it is proper for them to take it.

But, particularly for those of us with families, it will be useful to develop ideas on how we can be true to our deepest convictions about our responsibilities to mankind, without coming into such open confrontation with the laws of the U.S. Many people have talked with me about working toward conscientious objector provisions under the federal tax laws that would allow war objectors to earmark their social tax assessments for exclusively peaceful purposes. As to practical effect, such provisions already exist under the tax laws of the U.S. We need only the generosity and honesty in our ideas to take advantage of them. For instance, under the present tax laws, a family of five could retain income of $4350 for personal use without having to pay any income tax. In addition they would be entitled to an itemised deduction from taxable income for up to 50% of their gross income if donated to broad categories of recognized charitable and socially positive purposes. Thus a family of five could easily have an income of at least $8700, give half of it for peaceful purposes, and legally owe no federal tax on the balance. This is a general figure that does not take account of many deductions and exemptions that might increase that figure. Many people feel that it is not possible for a family of five to live decently on $4350 a year in the United States. Our own family experience, in urban Chicago, one of the higher priced areas of the country, indicates that it is quite reasonable and possible to set a family budget at that level. The factor which has required us to use a higher income has been our contributions to the support of several other people outside our immediate family, at St. Stephen’s House of Hospitality, whom we could not legally claim as dependents for exemption from taxation.

Over the past three years our personal household has lived on a budget averaging about as follows: rent, including heat—$135 a month; food, clothing and household items—$135; hospitalization insurance—$16; Social Security deductions—$30; public transportation—$23; gas—$3; electricity—$8; phone—$8. That totals $385 a month, very close to the minimum we are talking about; but we are far from having explored all potentials for less expensive living; our rent is higher than necessary because we live in a desirable location in northern Chicago, one block from the lakefront, and our food budget could be cut somewhat by different and more careful buying methods that we have not taken the time to explore; we could cut our electric bill in half and do without a phone, if necessary. Yet, I can not describe our life as one of sacrifice or hardship. Thus I believe that if we are honest about our commitment to a peaceful coexistence with other people and other societies, we must and can learn to live in a way of voluntary simplicity that is compatible with equality among people. And it isn’t even illegal.

Yours, with a large part of my love.
Karl Meyer — a Prisoner for Peace

P.S. The Bldg. Dept has been after us about the house on Mohawk St., which now stands alone amid vacant lots on all sides where other houses were torn down. I have found places for two of the three men who remained of our household there; Lemont had to go back to the TB Sanitarium; Roy, who was with us , I have gotten on public aid and found him a decent place in a residential hotel; Richard has been with us but he is able to look after himself. The building will soon be condemned and torn down. Frank Marfla, of our Alternative Fund group, will visit the men and look after them while I am in jail.


Today, some excerpts from The Catholic News Archive concerning tax resistance in .

The following letter, published in the Catholic Worker, shows that a broader set of concerns than war and militarism were motivating some tax refusers in that milieu:

A Tax Resister’s Letter

Garden City, NJ

To: Internal Revenue Service,

On , I addressed a memo to you acknowledging receipt of your notice and explaining why it is not possible for me to fulfill the time requirements according to the law.

I have written three letters to the Internal Revenue Service explaining why I was not willing to pay taxes. The first letter would have been around , the second in , and the last one in . Let me try to explain my position a little more at length.

I recognize the right of a government to impose taxes. Any system of taxation, however, must be eminently just. It must distribute the responsibility to support the work of governing according to the ability of people to pay. Our system of taxation places an undue burden on the poor and the lower middle class. The economically capable have always been well protected from the imposition of a truly proportionate share of economic responsibility for governing and have been, as well, the objects of special benefits in the distribution of monies and services. The injustices within the system are sufficient, I believe, to call the system itself unjust, and, for this reason, I have said in a previous letter that I am even unwilling to file or cooperate in any way in the system. This position is not as clear to me as it seems in this statement, but it is certainly the direction of my thought.

The uses of tax money by the government are quite troublesome, as is the failure to use tax money for quite obligatory purposes. Another way of saying this is that the actual priorities of government impel me to support policies and programs that I consider immoral, if I pay the taxes required. Outstanding among these policies is the continuing enormous expenditure to support the planning, development and manufacture of arms for war. Related to this is the continuing encouragement of the sales of arms to foreign countries through tax credits and other means to facilitate these sales. I will not participate in this policy or in any program related to it. If I should subtract from taxes due the proportion that supports the government’s policy on arms, as has been suggested to me, this simply means that the same proportion of whatever I might pay would still go to the support of those policies, since there is no way that I can direct where my money might go.

A significant enough proportion of tax dollars now goes to murder unborn children through abortion. I simply refuse to participate in this, and the same problem presents itself to me as above. I cannot subtract a proportion of my tax dollar since the same proportion of whatever I might pay would still go for legalized abortions.

As a whole, our country is not particularly generous to those in need, neither in our own country nor in other countries. In our own country, there are substantial subsidies for the rich and even for the very rich, but the poor are not given the assistance necessary. This is true not only of the economically poor but also of the needy in other aspects. The drug addict, for example, who wants to turn his or her life around has great difficulty finding a program that will help since the government has allotted so little for this type of program. And the list of similar problems is rather long, I suspect. Likewise, among the developed countries, our own, the richest, is at the bottom of the list in terms of the proportion of our budget that goes for aid to underdeveloped countries. Given these two realities, I decided long ago that I would use the money I was not paying in taxes to help the poor in the places where I have worked and in other areas as well.

I am not refusing to pay taxes in order that I might get rich or be better off. A little investigation will show that I am far from rich. I cannot tell you what proportion of my income goes to help the poor, I suspect it is at least 40–50%. I can’t prove that and I have no desire nor interest in proving it. I do not keep records of this and I could not even conceive of looking for a tax deduction if I were going to participate in the system.

I recognize that my position may be somewhat extreme. I have been told that I have to take that opinion into serious consideration. It seems to me, however, that there is no other route for me. I am not asking the government to bless my position and grant me a pardon of taxes due. I simply wait for the government to do whatever it feels it has to do in this case.

Another IRS property seizure targeting war tax resisters was the subject of a Catholic Worker letter:

We Can Take This Stand…

Canton, Maine

Dear friends,

On , two Internal Revenue Service (IRS) agents came to our home and delivered a notice of seizure of all our real estate. This includes our home, a small woodlot across the street, our blueberry field of 13 acres, and, finally, another woodlot of 21 acres. They said it would be offered at a public sale within 30 days.

The IRS figures we owe $62,000 in unpaid taxes and penalties for the years . But we have not filed tax returns for much longer, Elizabeth not , and Arthur not or so. Twice, in New Hampshire, IRS agents came to visit, once around and again around . Probably, they concluded we had nothing much worth taking, and, perhaps, were not subject to much tax anyway. After we came to Maine, earned a bit more and began paying the state income tax, the IRS must have obtained data from these forms in order to prepare their demands.

Our reason for non-cooperation with the IRS is a reluctance to support war preparation, especially nuclear weapons, and the export of arms and military forces to many places around the world. A large part of income and social security taxes goes to pay for these things. It seems necessary that someone stand against them as distinctly as possible, without using violence. We can take this stand, while continuing our family life, farming, and volunteer work for various causes. Our kids seem to be thriving. Elizabeth is active in church and the school board. Arthur works on organic certification and the coming clear cutting referendum.

Of course, it will be a major jolt to lose our home, after living here for ten years. We have made progress toward fixing the roof, foundation, chimneys, etc. Our blueberry field, too, is a pity to lose.

Our property is valued by the town at $64,000. It will probably bring less than $35,000 at an auction. Real estate is very depressed in price around here, and very few properties are sold.

If the buyer is willing, we would hope to enter into a long-term lease, so that we could continue as before. If not, we will have to look for another place to rent. Obviously, we will not want to own any more real estate. The blueberry field is likely to be leased to us no matter who owns it. It needs constant work to remain productive, and no one else wants to do that work.

So far, the neighbors and friends we’ve told have been supportive, offering us places to stay and help with figuring out what is best to do. Yesterday, we met with some of them, including other Maine war tax resisters, a couple from our church “family," neighbors and representatives from Quaker City, NH, where there is a land trust we could join. Since most of you could not be at that meeting, we would appreciate your prayers, even if you don’t agree with us, and your ideas and reflections. [RFD, Canton, ME 04221. (207) 388‒2860.]

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