Some historical and global examples of tax resistance → religious groups and the religious perspective → Catholic churches → Pax Christi

, the Bay Area Declaration of Peace group held a press conference at the Federal Building in downtown San Francisco to kick off their campaign.

There weren’t a whole lot of press there — other than me, who was wearing my blogger cap and so could be considered a reporter, there was a writer for the Socialist Worker, a camera crew from KTVU, and a reporter for KPFA. Congresswoman Nancy Pelosi sent her deputy district director downstairs to make noncommittal words in favor of peace and promise to tell Nancy what she’d heard and seen.

Other than that, it was peace movement folks speaking to each other — people from many local organizations or local chapters of larger organizations who had come together to share their groups’ endorsements of the Declaration of Peace. Among these were Code Pink, the Berkeley Grey Panthers, the San Francisco Labor Council and U.S. Labor Against the War, Pax Christi, War Resisters League West, the Ecumenical Peace Institute, the California/Nevada conference of the United Methodist Church, United for Peace and Justice, the Unitarian Universalist Association, Pace e Bene, and Military Families Speak Out.

I’ve mentioned the Declaration campaign here before (see , , and ). I attended the press conference today because I hoped this might be the real deal — the anti-war movement buckling down and making a real shift from ineffective complaining to sustained and practical direct action.

I’d like to be able to report that I saw evidence of this at the press conference, but in truth it seemed to me to be more of the same. I think it is a good thing that many different groups are coming together and planning to do actions but from the looks of things, the tactics will be the same familiar mix of marches, rallies, complaints, and so forth, with an occasional sit-in or die-in to give the news teams something to bring back to the office for broadcast. None of this will stop this war or threaten to get in the way of the next one.

Most of the press conference speakers were content to speak mostly about why they believe the invasion was wrong and the occupation remains wrong and why the U.S. should withdraw. Few speakers even discussed tactics or gave any indication that they felt the Declaration represented anything new in its attempt to put some muscle behind this impotent pleading.

One exception to this was Friar Louis Vitale of Pace e Bene. He started off by talking about what “we” should do about Iraq, where “we” seemed to mean the United States as a whole, or its government, which was unfortunate, since neither group seems to be asking the peace movement for advice. But this morphed into a call for U.S. troops to be replaced with some sort of peacemaker teams, which strikes me as something that elements of the peace movement could decide to take on as a project, though it’s a long shot.

Vitale was a strange mix — on the one hand he was the only speaker to urge a sustained campaign of civil disobedience and to make the point that the Declaration’s deadline is to be the beginning of a serious civil disobedience campaign and that if it doesn’t work right away, “we’ll up it, and up it, and up it and fill the jails if necessary.”

(The other speakers hardly mentioned civil disobedience or direct action at all, and seemed to think the Declaration was just another mass-signed complaint, or that what was planned for was just another big march — one speaker’s idea of appropriate nonviolent action was to bring the “drumbeat of mother earth” to Washington in order to “raise vibrations” so that the “energy itself would bring consciousness.”)

On the other hand, Vitale was oddly comfortable with establishment liberals. He said he had been talking to Harry Reid the other day and he asked the Senate Minority Leader why the peace movement wasn’t getting much traction. Reid told him that the peace movement needed to get people out in the streets, and Vitale passed this piece of advice on to us. (Of course, the huge street protests of didn’t manage to convince Reid to vote against authorizing the Iraq War in the first place, so he should have a pretty good idea of just how effective such tactics are.)

Vitale said he would be going to Washington to join a fast along with such celebrity protesters as Cindy Sheehan, Susan Sarandon, Sean Penn, and Dick Gregory (who seems to fast almost as often as most people eat). Our local Code Pink group will also be doing a fast — fasting outside of Dianne Feinstein’s office during the day and outside her home during the night. I’m pretty sure I don’t understand the use of fasting as a protest tactic, but I’m all for hounding Senator Feinstein. There was talk of these fasts going on for two months.


I’ll take a break today from the ongoing Evil and Human Agency-a-thon and cover some things I’ve been pushing to the side to make room for that increasingly bloated book review.

First off: the folks at Peacework Magazine have included a transcript of the speech I gave at a San Francisco Federal Building protest in their latest issue. The speech is also available as an audio file (though it’s not me giving the speech but someone else reading the transcript).

Next: Michael McCarthy, a leader of Blue Water Pax Christi, a Catholic peace organization from Port Huron, Michigan, shares some post-tax-day thoughts about war tax resistance. Excerpts:

The Gospel calls on us to defeat evil with good.… [A] growing group — 10 to 15 members of five to six local churches — is taking its federal income tax dollars (in $100 amounts we name “Iraq Peace Bonds”) from supporting this war, and redirecting some of the money to local needs for public education — in this case, our county library. We gave checks totaling $1,360, and are now in ongoing, collective, open civil disobedience to an unjust war tax.

Most taxpayers have withholding from their paychecks. They overpay during a tax year and receive refunds. This leaves no way to stop paying some portion for this unjust war. So we have been fine-tuning our finances and W-4 allowances now, so that something will be owed at the end of this tax year .

The process is to withhold less now, so that each will pay $100 less for war . Some of us already have done this for the tax year. We file our 1040s, and pay the balance due, minus $100. We notify the Internal Revenue Service and Congress, of what is owed, but hold it instead in a peace escrow account, or donate the money — to the library, for example. We know the IRS still would bill us for that amount.

There are risks to this witness. Participants in this act of civil disobedience violate federal law.

We do this as a community, discussing details with friends, family, and tax preparers. The IRS likely will respond with form letters within months requesting payment with penalty and interest that accrue at 1–2% monthly.

Therefore, an initial $100 Iraq Peace Bond could cost about $125 with IRS penalties and interest by the end of a year.…

And Eric Stoner and Bryan Farrell ask the readers of ZNet “Why Pay for War?” Excerpts:

For those whose conscience demands action now, there is another option, carved out by a long history of war tax resisters. According to the War Resister’s League, tens of thousands of Americans — including Dorothy Day, Joan Baez, and Noam Chomsky — have at some point resorted to civil disobedience by not paying their taxes .

Some resisters have deliberately chosen to live below the poverty line to avoid paying taxes, while others simply do not pay part or all of what the government demands for its addiction to war. These actions no doubt come with risk and sacrifice, but it’s often not as bad as people think. Only rarely has anyone lost their house or car or faced jail time, while many have resisted for decades without significant consequences.

The War Resisters League and the National War Tax Resistance Coordinating Committee offer numerous resources on their websites concerning every facet of this form of resistance, as well as contact information for local support groups.

While the U.S. government has been spendthrift when it comes to building its arsenal, Americans, by and large, have been the misers, refusing to pay any significant price for their convictions. As Father Daniel Berrigan, no stranger to personal sacrifice, once remarked, “Because we want peace with half a heart and half a life and will, the war, of course continues, because the waging of war, by its nature is total — but the waging of peace, by our cowardice is partial.”

Finally: this sort of news always brings a smile to my face. Excerpts:

Two anti-war campaigners who broke into an airbase to sabotage US bombers at the outbreak of the Iraq war have been cleared of all charges.

Protesters Toby Olditch, 38, and Philip Pritchard, 36, used bolt cutters to enter RAF Fairford in Gloucestershire. They had intended to clog the planes’ engines with nuts and bolts when they were arrested by Ministry of Defence police.

The men pleaded not guilty at Bristol crown court to conspiring to cause criminal damage, claiming the B52s would have been used to commit war crimes in Iraq.

Speaking outside court, Mr Pritchard said: “I am delighted. It is a great relief — and a huge vote of confidence for anti-war protesters — that a jury were convinced that our actions were lawful.”

This is only the latest in a series of cases in which protesters seeking to disable American military equipment have been acquitted after raising the defense that they had been acting to prevent acts of criminal war.



War tax resistance in the Friends Journal in

There was a great deal about war tax resistance in the Friends Journal in , in part because of the occupation of the Randy Kehler/Betsy Corner home which the IRS was trying to auction off, and in part because of the IRS suit against the Journal to try to force it to pay its editor’s resisted taxes, and in part because of the Peace Tax Fund bill’s first congressional hearing.

A note in the issue pointed out that politicians were playing a name game that had apparently fooled some Quakers into thinking that the telephone excise tax had been transformed into something benign:

The telephone tax continues as a source of money for military expenditure, contrary to recent confusion about its status. The tax, which was due to expire in , was extended under the Act for Better Child Care. Those who proposed the act were searching for a way to finance their new program and seized upon the telephone tax as their “new” source of money. However, the phone tax revenues continue to go into the General Fund, as always, and are not earmarked for the child care programs. More than 50 percent of the General Fund is used for military expenditure. The National War Tax Resistance Coordinating Committee recommends that conscientious resistance to the telephone tax continue, as it can have a powerful impact if enough people are involved.

That issue also had a follow-up on the “Alternative Revenue Service” protest:

In , the Alternative Revenue Service reports that individuals redirected $104,740 of their federal income taxes away from the military to areas of human need. The total includes $12,898 redirected through the ARS, $38,416 redirected by Alternative Funds, and $53,426 that individuals redirected to social action and relief programs. The Alternative Revenue Service campaign is designed to educate taxpayers about how their federal income tax dollars are used. The service provides the EZ Peace Form, which participants can use in registering their opposition to military spending at the time they file their taxes. The service reports that 70,000 EZ Peace Forms were distributed nationwide last year. This year’s form is simplified, with clearer instructions.

The issue brought the news that the Peace Tax Fund promoters had finally managed to get a Congressional Committee hearing for their bill, which was scheduled for . “The hearing will be informational to determine the need for such legislation, not a preparation for floor action. The need is assessed from the testimony of both individuals and religious bodies. The hearing will support the bill by providing a permanent public record, by lending it legitimacy, by possibly attracting more serious consideration from prospective cosponsors, and by providing a record of congressional scrutiny. The hearing will be brief, not lending itself to extended exchanges. However, written testimony can be added and will become part of the official record.”

A follow-up in described the latest Peace Tax Fund bill as one that “would amend the Internal Revenue Code to permit qualified conscientious objectors to have part of their federal taxes — that part equal to the military portion of the federal budget — to be paid into a fund for peace-related projects.” It encouraged readers to submit “written testimony for the official hearing record,” to publicize and perhaps attend the hearing, to contact Congressional representatives and encourage them to attend and to support the bill, and to donate money to the cause.

The issue described how the hearing before the House Subcommittee on Select Revenue Measures went — “the first actual hearing held since a Peace Tax Fund Bill was first introduced in Congress .” Excerpts:

“If we give the right to a person to withhold their body from a war as a conscientious objector, that person should be able to withhold his money as well.”

So spoke Sen. Mark Hatfield in his lead-off testimony…

…Several hundred spectators from across the country packed the hearing room. Many attended as concerned individual taxpayers. Others came as members of religious denominations and peace groups long associated with the Peace Tax Campaign. Three chartered buses, one from Lancaster, Pa., two others from Philadelphia, swelled the numbers by some 150 supporters. When the last of them filed in from a late-arriving bus to find all spectator seats occupied, Chairman Charles Rangel stopped the hearings momentarily, inviting standing-room only observers to move forward and to occupy empty seats normally reserved for officials and the press. Many did so. Veterans of peace demonstrations, several parents holding small children, young bearded men in simple dress, older couples from the peace churches created a colorful patchwork as they mixed with congressional aides, heads of foundations, and Capitol bureaucrats in business suits.

…Over 2,300 letters in support of the Peace Tax Fund Bill were bound in large volumes and set on a front table to be presented to the committee. From 50–100 such letters a day continued to arrive as of the time of the hearing.

Following the introductory testimony of Mark Hatfield, lead sponsor of the bill (S.689) in the Senate, there were also presentations by four members of Congress: Andy Jacobs (lead sponsor of the bill in the House), Nancy Pelosi, and John Conyers.…

…[A] panel of religious leaders testified. One, Thomas Gumbleton, Roman Catholic bishop from Detroit, and past president of Pax Christi, pointed out that two of the first leaders of the church, John and Peter, said that sometimes it is necessary to obey God before obeying the law. How much better it would be, Gumbleton said, for COs to be able to pay all their taxes, knowing their money would be used for life-affirming purposes.

William Davidson, retired Episcopal bishop of western Kansas, a CO in World War Ⅱ, has actively opposed war . “Having lived past draft age, I have been saddened and conflicted each year having to pay taxes to support war,” he said. The Episcopal Peace Fellowship has consistently supported war tax resistance as a religious witness.

John A. Lapp, executive secretary of Mennonite Central Committee, Akron, Pa., spoke on behalf of the three historic peace churches (Mennonites, Quakers, and Church of the Brethren). The issue of war-related taxes is one of religious freedom, Lapp said. “Many of us feel the pain of having our religious institutions serve as tax collectors for war.”

During committee questioning, Representative Jacobs asked Rabbi [Phil] Bentley [with the Jewish Peace Fellowship], “Is [passage of this bill] going to give rise to requests for similar legislation from people who don’t want their money going for a golf course?”

“This is not a political issue, but a moral issue of conscience,” responded Bentley…

Jacobs, in response, thanked the Rabbi and others of religious conscience who had testified. “I am a sponsor of this bill,” he said, “but I am not a pacifist.” He called to mind one of his favorite movies, Friendly Persuasion, and the lines spoken toward the end of the film: “It’s good to know that somebody is holding out for a better way of settling things!”

Terrill Hyde, tax legislative counsel for the Department of the Treasury, presented the Bush Administration position opposing the PTF. She mentioned “problems of complexity, confusion, and increased administrative burden,” sure to arise if the bill were passed. There would be no deterrent either, she said, to restrain taxpayers from inappropriately claiming CO status. If taxpayers were allowed to designate the uses for which their tax dollars were spent, “our entire budgetary process would be undermined.” There would likely be loss of revenue to needed federal programs.

Others, however, presented differing views. Several speakers argued that there would likely be substantial increases in revenue as a direct result of the bill. Many who currently refuse to pay a portion or all of their taxes would gladly pay. Also, large costs resulting from IRS efforts to collect from tax resisters would be avoided. Answering the criticism of how the act might increase paperwork and administrative costs, several people testified to the simple nature of the bill and of the tax filing process.

As to IRS claims that the bill raises possible legal questions, a panel of two law specialists responded. Mark Tushnet, professor of law at Georgetown University, said, “A nation that wants to protect the religious freedom of its citizens can reasonably be expected to enact legislation to enable the freedom to be expressed.” It seems perfectly appropriate, he concluded, that such legislation be enacted. “It is needed in addition to the Religious Freedom Act.”

Philadelphia, Pa., attorney and war tax specialist Peter Goldberger agreed. “Legislation of this kind has a noble history in our country,” and he quoted from a letter from then-President George Washington to Philadelphia Quakers. The nation’s laws, Washington wrote, must always be “extensively accommodated” in cases of individual conscience.

Alan Eccleston, a Quaker and an organizational development consultant from Hadley, Massachusetts, told about how, in his own tax witness, he has endured penalties, punishments, and the threat of losing his home. The IRS has a lien on his house right now. “Conscience must be taken into account. Spiritual values are real. They are not to be treated as incidental or expendable to fit the needs of the state. This is what the First Amendment is all about.”

Ruth Flower, legislative secretary of Friends Committee on National Legislation, emphasized that the Peace Tax Fund Act would not offer an escape to those who do not wish to pay their taxes, because they would have to pay the same amount either way. It would, however, provide a legal way out of violating one’s religious beliefs in order to comply with the laws of the land.

Her point was born out by Patricia Washburn, who gave perhaps the most moving testimony of the hearing. She talked about the challenge presented to each of us, and to her personally, in Micah 6:8: “…what does the Lord require of you but to act justly, to love constantly, and to walk humbly with your God?” Walking humbly requires us to acknowledge the seeds of violence in our own hearts, rather than projecting them onto someone else. “Loving constantly” can be a discouraging and difficult task, especially in today’s climate of distrust and alienation.

“I am not opposed to paying taxes, but I find no alternative form of tax payment… Thus, I see no current alternative to withholding the military portion of my taxes… I pray that my witness is done in love and that it will help to build a bridge across the chasm of violence and fear.”

After the hearing and following the press conference, [Marian] Franz [executive director of the National Campaign for a Peace Tax Fund] gave a brief workshop on lobbying for the bill. She pointed out that the testimony would now be entered in written record and could be referred to in the future. She added, “the fact that we got a hearing is absolutely amazing.” Many other pieces of legislation have not yet been so lucky, and the demand is great. “If all members of the committee had been present, they all would have been deeply moved, and we would be a lot further down the road.”

Franz encouraged people, when lobbying, to talk in terms of conscience, as defined by Pope John ⅩⅩⅢ, who said, “Deep inside, each one of us finds a law that we did not put there. It tells us to do this and shun that.” That is what puts the issue of paying taxes for war in the arena of religious decisions and touches on every individual’s right to follow their faith — whether they are housewives, bureaucrats, lawyers, teachers, or politicians.

That is why it is important to keep trying to open doors and ears and minds. Marian Franz has a suggestion for how to approach people: “Talk to aides and legislators as though you’re sharing something personally. You will often find that when you are talking about conscience, people are moved deeply.”

The issue also plugged “Good Use: Songs of Peace, Tax & Conscience” — “a tape of War Tax Resister Songs, featuring Charlie King, Luci Murphy, Geof Morgan, Lifeline, and others. It was produced by Don Walsh, who donates the royalties.”

The lead editorial (by Vinton Deming) in the issue concerned the ongoing Randy Kehler/Betsy Corner case:

Finding Affinity

Randy Kehler and his wife, Betsy Corner, have been tax resisters . They have given the tax money instead to a variety of groups doing constructive community work. the IRS has been trying to sell their house in Colrain, Mass., in an effort to collect $25,896 in back taxes — but it hasn’t been easy.

First of all, there’s been a growing tax resistance movement there in Franklin County. Bob Bady and Pat Morse, for instance, had their house seized and auctioned in . (They still live in the house, however, and the buyer hasn’t taken possession.) Shelburn Falls dentist Tom Wilson had his dental license revoked when he refused to cooperate with IRS. (He continues his practice, however; even the local sheriff remains one of his regular patients).

So when the word got out that IRS planned to auction Betsy and Randy’s house, supporters in large numbers turned up on the announced day to oppose the sale. There were lots of signed bids (such as an offer to clean the teeth of an IRS agent, others pledging to do community work or to be peace activists for life) — but no cash buyers came forward. Not a one.

So, in , IRS upped the ante. Betsy, Randy, and daughter Lillian, 12, were given an eviction notice. When Randy decided to stay, he was held in contempt and tossed in the county jail for 6 months.

This didn’t go unnoticed by friends and neighbors, however. A sign-up sheet got circulated, and volunteers committed themselves to stay in the house around the clock. There’s been a continuous presence there . Groups from as far away as Washington, D.C., have signed up to come and help out. In , members of Mount Toby (Mass.) Meeting formed such an affinity group for a week.

Meanwhile, Randy stays in jail and makes the most of his time there. He has made friends with many of the prisoners, has organized a chess tournament, and does what he can to interpret his tax witness. Allan Eccleston, member of Mount Toby Meeting, has been approved as the meeting’s official minister and visits Randy twice a week.

So what’s next? IRS has scheduled another auction, this time out of the area in Springfield, Mass. — in the hope, it seems, of attracting a buyer for the house, someone who doesn’t know about this whole chain of events. Randy will not be there to talk about it, but lots of his friends will. Even if the house is sold, the issue will be far from over. The house is part of a land trust (Randy and Betsy own the house but not the land on which it stands) — and there’s the likelihood of a continuing nonviolent presence in the house to welcome any potential new buyer.

How might Friends respond? I asked this question in of Francis Crowe, long-time head of the American Friends Service Committee office in western Massachusetts and a supporter of Randy and Betsy. She suggests:

  • Form an affinity group to help sustain the presence in the house. (To be scheduled, contact Traprock Peace Center…
  • Funds are also needed to support the action (checks made out to “War Tax Refusers Support Committee”…).
  • Letters to the editor on the subject of taxes and militarism are always helpful.
  • More sponsors are needed in Congress for the Peace Tax Fund bill.…

At a rally in support of Betsy and Randy, Juanita Nelson — who, with husband Wally, has been a tax refuser for decades and is known to many Friends — offered these words by Goethe: “Whatever you can do or dream you can, begin it. Boldness has Genius, Power, and Magic in it.” Good advice as another tax season is upon us, when many of us seek to find our way on this difficult question of taxes for war.

In a later issue, David Zarembka reported in a letter-to-the-editor about how the occupation / blockade of the Kehler/Corner home was proceeding:

On , federal marshalls arrested seven members of the Flowing River Affinity Group who were occupying the Kehler/Corner home and removed the furniture into storage. At , the IRS sold the house to the highest bidder in an auction for $5,400. The seven affinity group members were released from jail later in the afternoon. So was Randy, who had served two months of his sentence.

Do not think, however, that Betsy and Randy have lost their home in an exotic cause! As soon as the federal marshalls left the house, an affinity group reoccupied it, and other groups, including one from Washington, D.C., of which I am a member, have continued to occupy the house on a 24-hour basis. Affinity groups, which occupy the home for a week each, have been organizing , but new ones are still being formed…

The “buyers,” a young couple with a two-month-old son, have visited the house several times but have not as yet forced the issue. They are consulting with their lawyers. Betsy and Randy have become members of the Colrain Neighbors Affinity Group, which will occupy the home for the week beginning . They and their twelve-year-old daughter, Lillian, will move back into their home when they can comfortably live there once again.

I would hope that this action would lead Friends to consider how their cooperation with the federal tax collection process — even those who are symbolic tax resisters or those who force the IRS to take their taxes from them — allows the present military system to thrive.

A report in that issue on the Canadian Yearly Meeting that had taken place noted that:

Canadian Yearly Meeting, in its role of employer, was asked to refuse to remit that portion of its employees’ taxes that will be used to support the military. Concern was expressed by the yearly meeting’s trustees, who would bear the legal results of such actions. Although the yearly meeting came close to supporting a minute for this action, it agreed to seek clearness with the trustees and monthly meetings and return to this issue next year.

The issue was largely devoted to war tax resistance. It began with an editorial from Vinton Deming concerning his war tax resistance and the response of his employer, the Journal. Excerpt:

From the outset, I knew it wasn’t a very practical thing to do. The government was too powerful, and all the tax laws were against me. I’d just end up paying much more in the end, so why not choose a better way to work for peace? A good letter to my congressman, for instance, or a tax vigil at the federal building on Apri1 15.

But this was in . Our war in Vietnam was just over, but the Cold War continued. As the Reagan years unfolded, with still larger military expenditures and big cuts in domestic programs, I became even more clear: I must resist as fully as possible the payment of taxes for war.

The Journal board was always supportive of my witness. It refused twice to honor IRS levies on my wages. In doing so, Friends openly accepted the possibility of being taken to court one day and fined severely. The board wrote to IRS: “Our position of noncompliance to the requests of the Internal Revenue Service is not an easy one. We do not question the laws of the land lightly, but do so under the weight of a genuine religious and moral concern.”

Well, as they say, “What goes ’round comes ’round.” , Friends Journal was told by the U.S. Justice Department to pay up or we’d be taken to court.…

I am grateful for the steadfastness of the Journal’s board of managers. , it has been faithful to the Quaker peace testimony. The road has been an uncertain and confusing one at many points, but Friends have shown courage in continuing.

In my own personal war tax journey, these words by John Stoner have served to guide: “We are war tax resisters because we have discovered some doubt as to what belongs to Caesar and what belongs to God, and have decided to give the benefit of the doubt to God.”

Sam Legg, clerk of the Friends Journal Board of Managers, gave his take on the Deming situation and on why the Journal had decided to throw in the towel and pay the IRS’s demands. Excerpts:

… Vinton refused to pay any federal taxes. Each tax year he sent a blank 1040 along with a letter to the president explaining his opposition to war and his unwillingness as a Friend to pay for it. Since there was no Peace Tax Fund, Vinton reasoned, he would instead contribute the money to worthwhile projects and see that it was used for peaceful purposes. In , the IRS served a levy on Friends Journal for $22,714.16, Vinton’s taxes for the period, plus interest and penalties. The IRS asked Friends Journal to withhold part of Vinton’s salary each month, but the Journal Board refused, writing that “We… are in support of Vinton Deming’s conscientious witness.”

In , Friends Journal received a letter from the U.S. Department of Justice reminding us of the levy on Vinton’s salary and asking us to try to “resolve this matter short of litigation.” That is, to pay the original assessed amount plus interest and a possible 50 percent penalty on the total. We were given until to respond.

If we were to continue refusing to honor the levy, an immediate court action would follow. The U.S. Supreme Court decision, Smith vs. Oregon, as Philadelphia Yearly Meeting and the American Friends Service Committee have learned, teaches us that there is no way we could win such a case in court, nor could our assets be protected from seizure. More troubling, this seizure could make others who are not involved in our decision, undergo unwelcome investigation. Finally, a court case offers IRS the opportunity to set a legal precedent requiring the payment of the 50 percent penalty (which a sympathetic judge excused in the Philadelphia Yearly Meeting case last year). We fear that the inevitable negative decision could establish that precedent and thereby restrict other individuals’ or groups’ religious freedom. And so, most reluctantly, the Friends Journal Board has agreed to negotiate with IRS and to pay the least amount IRS will accept ($31,300) as settlement of this claim.

Our painful recognition of failure is heavy upon us. We have to accept that our witness in its present form can no longer serve a useful purpose. We can hope Vinton’s action and our support will have brought the issue of tax refusal to the attention of others, thereby becoming a part of the tradition of citizen pressure that in the long run eliminates or diminishes social evils such as slavery and war.

Our protest is on record. What we will do now is support the Religious Freedom Restoration Act of … which aims to reestablish the first amendment religious rights lost in the Smith vs. Oregon decision. We also urge support for the U.S. Peace Tax Fund Bill… which makes the same witness, but provides money to finance peace-enhancing projects. (Needless to say, if there had been a Peace Tax Fund in , Vinton’s taxes would have been paid gladly, and there would have been no need for an IRS levy.) We ask all those who share our concerns to join in these legal approaches to the continuing effort to convince ourselves and others of the futility of armed conflict and the necessity of finding other means to resolve human disputes.

The immediate financial challenge to the Journal is a very real one. In a year in which we already face a substantial budget deficit, the payment of such a large lump sum adds an enormous burden. Vinton has engaged to repay the Journal through payroll deductions over time. We have been heartened as well, as word of our tax witness spreads, to receive gifts of support from our readers. One contributor writes: “I hope everyone at the Friends Journal can be made aware of Friends’ approval of [your] Board action. To help this happen, I encourage the Journal to go as public with the story as is consistent with respect for Vint’s privacy and the Journal’s limited resources. I am convinced that other Friends will wish to help financially when so informed.” For such words, and unexpected gifts, we are most grateful.

Readers wrote in with their feedback about the Journal’s decision, and some of their letters were printed in the issue:

  • Duane Magill wrote to “applaud” and “sympathize” with the Journal’s stand. “As a war tax resister myself for the past quarter of a century, I have had some brushes with the IRS myself and know what it is like. I also appreciate your giving publicity to the subject. I know that not many Quakers take this position, and giving the matter this extensive coverage just might encourage more to take this stand.”
  • Yvonne Boeger wrote in on behalf of the Live Oak (Texas) Meeting to say that the meeting had recently “discussed the importance of war tax resistance as a means of witnessing to Friends’ long-standing opposition to all forms of war and violence” and that the Meeting was supportive of the Journal’s (and Deming’s) action. “We send the enclosed check as a token of our support and solidarity in Friends’ resistance to war. Thank you for the example you have set for us all.”
  • Lillian and George Willoughby wrote to express gratitude for the Journal’s “courage in standing in support of Vint Deming.” They wrote: “Most important is the example of a Quaker religious employer providing support to staff who endeavor to live according to Friends’ teachings. The Journal has run considerable risk and incurred heavy expenses. We enclose our check as a demonstration of our support. We think that many other Friends will want to help carry the financial burden of this witness.”
  • An editorial note in the letters column expressed “thanks to all those who have sent checks!” and a later editorial note (in the issue) said that they had received “$8,000 from individuals and meetings, $7,000 from a Sufferings Fund of Philadelphia Yearly Meeting,” and almost $4,000 from Deming himself.

Mennonite war tax resister (and, according to his author bio, “itinerant prophet and spiritual retreat leader”) John K. Stoner wrote about the call he got from an IRS employee. Excerpts:

We talked for about ten minutes, as I explained why Janet and I had said “no” to paying the full amount of our income tax. The man could not understand why anyone would invite the collection pressures of the IRS upon themselves by withholding some taxes. But by the time the conversation was over, he was a little closer to understanding that this was, for us, a matter of faith and a question of the practice of our religion.

It was a Mark 13:9 kind of experience of being called before the authorities, “before governors and kings,” because of Jesus, as a testimony to them. By the sound of Mark 13, Jesus expected this kind of thing to happen regularly to his followers. Mark 13 is a good text to remember when everybody around you is quoting Romans 13.

The Christian Peacemaker Teams organization is promoting symbolic war tax refusal as a way to make a clear witness in the matter of war taxes. Taxes for Life is a plan to have taxpayers redirect to education an amount equivalent to 1 penny for every billion dollars in the military budget. For tax year this is $3.03, which can be mailed to Christian Peacemaker Teams… Listen to your conscience when you pay your taxes. Write a letter of witness to the IRS, with copies to Congress and your local newspaper. Redirect some taxes to education through CPT.

If the IRS calls, tell them that it makes you a little bit nervous to break their law and that you do not enjoy being harassed by the collectors of blood money. Go on to say that you are far more apprehensive, however, about breaking God’s law. Tell them that you hear God’s warning rising up from the bulldozed mass graves of Iraqi conscripts, fathers and husbands, and the nightmares of their children. Explain that you are really afraid to harden you heart to the cry of the victims and that you have decided you will not take their blood upon your hands.

Randy Kehler and Betsy Corner applaud a group of supporters outside their former home

When Randy Kehler was thrown in prison on contempt of court charges for refusing to vacate the home that had been seized by the IRS, he prepared a statement that he hoped to read. The court denied him permission to address it. The Journal printed the statement he’d hoped to have made, which is a good thing: it would be a shame if such an articulate statement was left to sit unread in a file folder somewhere.

My refusal to give up our home is not an act of contempt or defiance of your court order. I regard it as an act of conscience and also an act of citizenship. The two go hand in hand. The first obligation of responsible citizenship, I believe, is obedience to one’s conscience. Obedience to one’s government and to its laws is very important, but it must come second. Otherwise there is no check on immoral actions by governments, which are bound to occur in any society whenever power is abused.

I want to assure you, however, that I am not someone who treats the law lightly. Even when a particular law seems at first to have no clear purpose or justification, I try to give it — that is, give those who created and approved it — the benefit of the doubt. In an ideal sense, I see law as the codification of those rules and procedures by which the members or citizens of a community, be it local or global, have agreed to live. A decent respect for one’s community requires a decent respect for its laws. At their best, such laws express the conscience of the community, causing conscience and law to coincide.

The international treaties and agreements that my wife, Betsy, and I cited in the legal documents recently submitted to, and rejected by, this court are wonderful examples of the coincidence of law and conscience. These agreements, each one signed by our government, include the United Nations Charter, which outlaws war and the use of military force as methods of resolving conflicts among nations; the Hague Regulations and Geneva Conventions, which prohibit the use or threatened use of weapons that indiscriminately kill civilians and poison the environment; and the Nuremberg Principles, which forbid individual citizens from participating in or collaborating with clearly defined “crimes against humanity,” “war crimes,” and “crimes against peace,” even when refusal to participate or collaborate means disobeying the laws of one’s government.

These international accords — which, as you know, our Constitution requires us to regard as “the Supreme Law of the Land” — are at least as much affirmation of conscience, rooted in universal moral standards, as they are statements of law. Betsy and I regret that you chose to deny our request for a trial, which would have allowed us to argue the relevance of these international laws before a jury of our peers.

Even in the absence of such laws, however, I believe that citizens would still have an affirmative obligation to follow their conscience and refuse to engage in or support immoral acts by governments. It is not true, as is commonly thought, that if large numbers of people put conscience ahead of the law and decided for themselves which acts of government were immoral, civilized society would break down into violence and chaos — that is, greater violence and chaos than there is now. In fact, the opposite would likely occur. There would likely be greater compliance with those laws that are fundamentally just and reasonable — in other words, most laws — and there would be greater public pressure to abolish or reform those laws (and policies) that are unjust or unreasonable.

There would be exceptions for the worse, of course. In the name of conscience, certain individuals would, no doubt, do some terrible things and cause much injury and death, which happens now. On balance, however, the historical record is clear: from the Spanish Inquisition and the African slave trade, to Stalin’s purges, Hitler’s Holocaust, the genocide of the Khmer Rouge in Cambodia, and our own devastation of Vietnam and Iraq, far more killing and suffering, has resulted from people following “legal” orders and obeying the law than from people refusing to do so in obedience to conscience.

My own refusal to kill (which led me to spend nearly two years in federal prison rather than cooperate with the Vietnam draft), Betsy’s and my refusal to pay federal taxes used for killing (which caused the IRS to seize our home), and now our refusal to turn over our home in lieu of taxes, are all acts of conscience. It has not been easy for us to deliberately violate the law in these instances, and in so doing incur the anxiety and disapproval of some of our friends and family, as well as the scorn and censure of many members of the community. We are painfully aware that even though we do pay our town and state taxes, and even though we have given away to the poor and to the victims of our war-making in other countries every cent that we have withheld from the federal government, nevertheless we are still regarded by some as irresponsible and not contributing our fair share.

These are times, however, when all of us are confronted with difficult choices. Betsy and I, and many others like us, feel we must choose between knowingly and willingly paying for war and killing, and openly and nonviolently breaking the law with respect to federal taxes. Our consciences compel us to choose the latter.

For me, the issue is larger than simply the taking of another human life, or even the instance of a particular war in which many lives are lost. I have increasingly come to see the larger issue as war itself. Whereas there has always been a moral imperative to end war and refrain from killing, today the imperative is much greater. Today the logic of peace, the logic of nonviolence, is also the logic of survival.

It is impossible to dis-invent today’s nuclear, chemical, biological, and so-called conventional weapons of mass destruction. Therefore, we have no alternative but to effectively abolish war. This is the one essential adaptation the human species must make — and, I firmly believe, can make — if life as we know it is to continue.

War today is the scourge of the planet. It is tragic enough that war is daily claiming the lives of people, maiming more, leaving orphans and widows, and destroying homes, schools, and hospitals — to say nothing of the irreplaceable treasures of human civilization destroyed in Baghdad last year and in Dubrovnik over the past several months. What makes war today even more tragic, more horrible, are the incalculable economic, social, and environmental costs that go along with it. Instead of using our human and material resources to produce food, medicine, housing, schools, and other desperately needed commodities, the world’s nations, led by our own, are annually spending trillions of dollars to purchase more and more weapons of even greater destructive capability. The hundreds of millions of children, women, and men whose lives are ravaged by poverty, hunger, and homelessness — around the world and here in the States — are as much victims of our addiction to war and militarism as are those who are hit directly by the bullets and bombs.

While the awful gap between the rich minority and the poor majority of the world’s people grows wider and wider, war’s assault on the earth — the earth that sustains us all — becomes more savage and less reversible with each new armed conflict. The severe and longterm ecological damage to the Persian Gulf region that resulted from only a few weeks of war last year is just the tip of the iceberg. The cumulative impact of the many smaller, less publicized wars elsewhere around the globe is no less severe and, ultimately, no less threatening to the well-being of people everywhere, including the United States. Furthermore, here at home, where ecological damage to our own environment is proceeding at a frightening pace, the single largest polluter by far, producing more toxic and radioactive waste than any other single entity, is the U.S. military.

I am not at all suggesting that our country bears sole responsibility for the global state of affairs. But we bear a good deal of it, and therefore any steps we take to move away from war will have great influence upon other countries around the world. Even before the collapse of the Soviet Union, we had the most powerful armed forces in the world, the most sophisticated weaponry, and by far the largest number of military bases outside our own borders. Since World War Ⅱ, we have used our military might to bomb, invade, or otherwise intervene in more countries around the world than any other nation. We were the first to develop the atomic bomb, and we are the only nation ever to use it. For years we have led the Soviets in atomic test explosions, and we ani continuing these tests even though Soviet testing has stopped. In addition, we have long been the world’s largest arms merchant, today supplying 40 percent of the entire overseas arms market.

We have been told that all of this is necessary for our security, but the opposite is true. This military colossus we have created has greatly undermined our security — by creating more enemies than it destroys, by wasting our precious resources and poisoning our environment, by degrading our democracy with “national security” secrecy, covert actions, and official lying, and by undercutting our highest Judeo-Christian values with the insidious doctrine of “might makes right.”

Betsy’s and my actions that have brought us to court are testament to our belief that there is another way for us to live in the world, and another way for us to resolve our conflicts with our fellow human beings. It is a way that is rooted in the best of our values: the values of generosity and justice, of human dignity and equality, of compassion and mutual respect. The seeds of this alternative way — the way of nonviolence that Dr. Martin Luther King tried to teach us — already exist within our society, and within each person. We have only to honor and nurture those seeds, individually and collectively. This is a prescription based not on wishful idealism, but on practical necessity. It is our only real hope for survival.

The transformation required cannot be accomplished without our accepting some measure of personal responsibility for the mess we are in. It would be futile to expect our government, or any other, to initiate it. In any event, we cannot afford to wait. The transformation must begin with us. Because we profess to be a self-governing people, it is all the more our responsibility.

We can exercise this responsibility by means of the choices each of us is called upon to make. For example, we can choose to speak out publicly against governmental practices and priorities that we know to be wrong. Many of us can also choose not to hand over to the federal government some part of our tax money — instead redistribute it to those in need, until such time as those in need become our government’s first priority. And each of us can choose to continue leading lives based on materialism, consumerism, and environmental exploitation, or we can find ways of living based on simplicity, sharing, and respect for the Earth. The choices we make as individuals will determine the choices we make as a nation.

This is, no doubt, a dangerous and ominous time to be alive in the world. Yet it is also a very exciting time to be alive. People all over the world, despite the opposition of their governments, are taking initiative to bring about momentous and long overdue changes. These winds of change are sweeping the planet, and they are not likely to stop at our borders.

If the people of Prague and Moscow can overthrow Soviet communism and bring about democracy and human rights; if the people of Soweto and Johannesburg can abolish South African apartheid and establish an egalitarian, multi-racial society; then, I feel sure, it is equally possible for us to dismantle U.S. militarism and replace it with attitudes and institutions of nonviolence.

It is my great hope, my silent prayer, that Betsy’s and my struggle to see that the fruits of our labor are used for nurturing and healing, rather than for killing and war, will somehow contribute to that process.

A support group prepares to occupy the house

Following this, Christopher L. King had a piece promoting the Peace Tax Fund. He described it as the brainchild of David Bassett, who some twenty years before had come up with the idea of allowing taxpayers to perform “alternative service” money the way conscientiously objecting draftees could with their labor. King wrote that he was surprised to find little awareness of the bill in Quaker circles and described some of the work that he and his comrades were doing for the bill.

Those of us who meet each month and a quiet group of supporters in the surrounding communities believe in our consciences that war and militarism are wrong. We don’t believe they should be the major tools of our foreign policy. We sympathize with citizens like Randy Kehler and Betsy Corner of Colrain, Massachusetts, who have chosen to pay no taxes because they are pacifists.

We empathize with those brave souls who choose alternative lifestyles so they can keep their income below taxable levels. It often means their children must learn to sacrifice at an early age. It means stepping out of the mainstream culture.

Most of us don’t want to change our lifestyles radically or go to jail for our beliefs. Some might argue that if we are true to our faith, we have no other choice. On the other hand, there is a need to resist the fundamental tyranny that requires that we must become rebels if we wish to stand firmly for peace.

King’s article was pretty vague on the mechanics of what the Peace Tax Fund bill would actually accomplish, and it was written as if there were no reason why a conscientious objector to paying to war might not find it a satisfactory solution.

The issue included a brief review of the video Paying for Peace: War Tax Resistance in the United States, which was produced by Carol Coney. Excerpt:

Among those interviewed are Brian Willson, a war tax resister and Vietnam veteran who in was run over by a train while blocking munitions shipments at the Concord naval weapons plant in California. Also interviewed is Maurice McCrackin, a minister who was sentenced to jail for war tax resistance in ; Ernest and Marion Bromley, who have lived under the taxable income level to avoid paying taxes for military purposes; and Juanita Nelson, an early civil rights organizer who was the first woman to spend a night in jail for war tax resistance.

The issue included an op-ed from Allan Kohrman suggesting Quakers ought to be more patriotic, perhaps singing “God Bless America” during their Sunday meetings, and in particular should rethink their permissive attitude toward civil disobedience and war tax resistance. “Many Friends seem to define civil disobedience as breaking any law they feel is morally wrong. Some will not pay war taxes, testifying that God has called them to resist. I would argue that paying taxes is a basic responsibility of citizenship, a function of my almost mystical relationship to my country. God calls me to pay my taxes much as God calls others to resist them.” That’s what “an almost mystical relationship to my country” will get you, I guess.

Another note in that issue concerned two Quakers in Germany — Christa & Klausmart Voigt — who had been prosecuted for war tax resistance. “About 40 Friends from all over Germany attended the hearing, which was overseen by five judges.” Klausmart had “placed his money in an account for a peace tax initiative,” and at press time they were still awaiting the court’s decision.

There was another note about the Tax Resisters’ Penalty Fund in the issue, which described it this way: “When a request for assistance comes in, the committee that oversees the fund takes it under consideration, then notifies people who have agreed to participate of the amount each would need to contribute to cover the tax resister’s penalty and interest debt. Contributions are not used to cover the tax liability itself. The fund is administered in cooperation with the North Manchester (Ind.) Fellowship of Reconciliation.”


War tax resistance in the Friends Journal in

American Quaker war tax resistance reemerged in the Friends Journal in , with some real live resisters telling their stories and sharing the processes by which they had developed their methods of resistance.

The issue had several mentions of war tax resistance. Editor Vinton Deming’s lead editorial concerned his annual confrontation of the “agonizing question” of what to do at tax-filing time. Excerpt:

For many years I sought ways to protest. I started by submitting a letter with my 1040 objecting to the large sums going to the Pentagon and the neglect of other needed programs. No one responded. At other times I requested a refund so I might send a sum to a human service program not being adequately funded. Nice idea, I thought, but IRS didn’t think so. One year they told me the request was “frivolous,” and they tried to penalize me for asking. My lawyer got them to drop the matter. Then about 15 years ago I stopped filing a tax return altogether, choosing instead to write a letter to the president explaining why I was not willing as a Friend to pay for things like B-1 bombers, cruise missiles, or Star Wars.

The latter approach clearly got the attention of IRS officials. Suddenly I was “playing in the big leagues.” The government took me to court on two occasions and threatened to do the same to my present employer unless my back taxes, interest, and penalties were paid at once [see ♇ ]. Reluctantly, and after much soul searching, the Journal agreed to pay. I released them to do so, being convinced we had resisted as long as we could and had explored all legal means. Friends rallied to support us with financial gifts to help pay the large debt. In I made my last monthly payment to the Journal.

I continue to struggle with IRS on this matter, which dates back to my tax resistance of . The government disagreed with our math for what we believed was actually owed in back taxes. My lawyer is maneuvering to try to prevent IRS from seizing my Individual Retirement Account, an argument to be decided by a judge later this year.

In more recent tax years I have filed and paid, trying to claim as many exemptions as possible and to limit the government’s take. I have lobbied for the Peace Tax Fund Bill and supported others who are resisting.

David Shen also wrote of his war tax resistance in that issue. Excerpts:

For 12 years, I have withheld a portion of my income tax from IRS. I refuse to give money to the military to kill people. There is too much need around us. For the last three years, I have given this portion to My Brothers’ House, a homeless shelter my Quaker meeting supports in the inner city of Philadelphia. Each year at tax time, I sigh deeply. I know IRS may punish me. And I know I stand on the side of life.

For these 12 years, IRS and I have been corresponding politely. They send me notices; I write back. Since I received notices of intent to levy and since they have not levied, I assume I have been lost in their millions of files. I was surprised, then, when my college employer received the levy on my salary.

My first talks with IRS, lawyers, and F/friends left me feeling depressed and helpless. IRS would get what they thought was theirs.

Then God intervened. Inadvertently, my lawyer angered me. In my anger, I took a position of reducing my wages to a level IRS could not levy. (By law IRS must leave me a wage to live on.) I had not considered it before, since doing so would cost me $2,200 — more than the levy’s $1,200.

I think Shen is being too modest here in giving God the credit for a bold decision that came direct from Shen.

I approached the college dean, my superior. “Reduce my wages,” I said, “so IRS cannot satisfy its levy.” But the dean shocked me. Her superior, the vice president, would not allow me to reduce my wages. I had to quit or pay the levy.

That sounds very familiar. When I first started resisting, I went in to the human resources department of my employer to ask if reducing my salary below the tax line was an option. They told me it was out of the question. My response was to resign and become an independent contractor. Shen took a different tack:

After a conversation with one of my students, I decided to continue teaching and pay the levy. I would, however, also continue learning about love and Truth. Could I reach administrators, I wondered, if I used Gandhi’s principle of selfsuffering? I would direct suffering to me, and not to the college, by teaching at reduced income rather than quitting and leaving the college with 80 angry students.

I met with the administrator who wrote my paycheck, the department chair, the dean again, and then the vice-president. Three respected my position (the vicepresident didn’t reveal his stand). The payroll administrator blurted out, “Isn’t there a legal way you can do this (pay income tax without paying the military)?”

When I met with the president of the college, six weeks had passed and the levy was almost fully paid. He was busy. He startled me by agreeing with my right to take my position, and he would seek how I could do so at the college. Two weeks later, he informed me he could not find a legal way to accommodate me.

I, though, was thrilled. In our two conversations, the president and I connected. We talked about my tax situation for 20 minutes and unexpectedly talked about his and my family for 90 minutes. He was late for one of his appointments. As I waved goodbye, he asked, “Stop in for coffee again, will you?”

What did I learn? I am poorer by $1,200, but I am richer in intangible ways. I feel in the flow of God’s will for me and feel connected to people — F/friends who support me and opponents who respect me. I am invigorated and happy

It must be comforting to feel that “God’s will” is responsible for all the difficult and fuzzy decisions you make. Whether you zig or you zag, whether things turn out well or ill, God’s in charge and if you’re willing to give Him all the credit, He’ll be glad to take all the blame.

The same issue published part of an interview that Susan Van Haitsma conducted with Paula Rogge . Excerpts:

What were the motivating factors in your decision to become a tax resister?
Deciding to refuse to pay taxes for war was a slow, gradual process for me… As I grew older and attended Illinois Yearly Meeting, I heard more about tax resistance. I met two men who had served time in prison for refusing to pay war taxes or resisting cooperation with the Internal Revenue Service. I saw them as very committed people with a lot of integrity, and I could see that the yearly meeting supported them. So, at some level I felt that tax resistance was the logical extension of my pacifist views, and I knew there was a community of support for tax resistance among the Friends and the wider peace community as well.…
How did you go about your tax resistance?
That first year, I think I owed one dollar. I refused to pay the dollar and sent a letter to the IRS explaining my position. The next year, I increased the number of withholding allowances on my W-4 form so that I owed the IRS at the end of the year instead of vice-versa. I began by refusing to pay 40–50 percent of my federal tax money because at the time, that was the approximate percentage being used to fund current and past wars. Then, over time, I realized that of the 50–60 percent I was paying, 40–50 percent was still being used for military purposes, so I stopped paying the whole kit and caboodle. I stopped paying all taxes because I had no control whatsoever over how the money was being spent. In the last several years I’ve also stopped paying social security taxes because the government borrows from those funds to help cover the deficit, indirectly financing the defense system. So, it’s been a gradual process of taking my tax resistance further and further. I’ve always filed, and the IRS and I have always agreed about how much I’ve owed (now over $60,000 including penalties and interest). At this point, I don’t feel led to stop filing. For myself, I feel better being open about it, but I realize many tax resisters don’t file, and I respect their reasons for going that route.
Have you redirected your tax money?
The first couple of years that I did tax resistance, I put the money aside in a bank account, assuming it would be seized. It wasn’t seized right away, however, and I’m afraid the money was spent without having been donated as it should have. But I learned, and since then I’ve made sure the amount of money owed in taxes and social security is donated every year to charitable groups. I’ve had a lot of fun giving this money away. Sometimes when I have sent the contribution, I have included a note explaining that the donation represents refused war taxes, and I have received supportive notes in return. It’s a very empowering feeling to know that my money is doing some good.
Have there been special ways in which you would say your life has been affected positively by your practice of tax resistance?
When I finished my residency, I worked in a migrant clinic for two years in the Rio Grande Valley in Harlingen, Texas: a very conservative community. The second year I was there, I wrote a letter to the editor of the local paper explaining that I was a war tax resister and why. The newspaper editor phoned me to make sure I really wanted the letter printed! I said yes, and they did print it. I was afraid of the response I might get from the community, but I felt it was important to be public about my stance. After the letter was printed, the other doctors in Harlingen actually became much friendlier and began to take a certain interest in me. I don’t think any of them agreed with the tax resistance, but they seemed to respect my position. Several nurses and a nuclear medicine technician I hadn’t known before introduced themselves and expressed their support of my war tax resistance. I didn’t get any negative reactions. In , I began a medical family practice in Austin, Texas, along with another doctor. The first year into the practice, the IRS sent notice that my wages would be garnisheed. I asked that my salary be lowered to $100 per week, as that is the amount exempt from levy. In order to supplement this reduced income, I began to work moonlighting jobs in various agencies: the city Health Department, Planned Parenthood, and the State Commission for the Blind, for example. I had to find new moonlighting jobs every two years or so because that was about the length of time it usually took the IRS to catch up and begin attaching wages again. Something good happened as a result of this. I’ve had to explain to all potential employers that at some point the IRS would begin to levy my wages and when that happened, I would no longer be able to work for them. When I explained this to the Texas Commission for the Blind during my interview, for example, they were quite taken aback, and I thought I probably wouldn’t get the job. But, a few weeks later, they did hire me! The woman who hired me said she understood why I was doing tax resistance and that she agreed with my convictions. I came to feel a real sense of support and community there.
In , the IRS seized your automobile. Could you describe what happened?
Well, some time before the car was seized, an IRS agent, accompanied by a law officer, came to our clinic to pay me a visit. I could tell they were nervous and even a bit hostile. But as we sat and talked, and I explained why I simply could not pay for war, I could see them both soften a little. Toward the end of the interview, the officer began asking questions about our practice and commented that it was unusual for us to be located in such a poor neighborhood. As they were leaving, I complemented the officer on his cowboy boots — he had on some kind of exotic boots — and I think he was tickled pink that I had noticed them. He told me where he had gotten them. It was kind of a humorous exchange and I felt very good about that. We had related as people. I figured that since my wages had become uncollectible and I had no bank account, eventually my car would be seized. But even so, the morning it happened, it came as a bit of a shock. My IRS agent came to the bouse and, poor woman, she was just shivering in her shoes, she looked so nervous. She placed a sticker on the car and then asked if she could use my phone to call the tow truck! I decided that they were going to tow it one way or another, so I invited her in to use the phone. I had a sick patient in the emergency room at the time, so I took a taxi to the hospital right away. Having a patient to worry about took my mind off the car long enough to ease my worry about the situation. Then friends came forward and loaned me their cars without my having to ask. A month following the seizure, the car was auctioned. About 20–30 Quakers and other friends came and protested the auction, asking potential buyers not to bid on the car. At least one potential buyer was convinced to refrain from bidding, but a used car dealer did, in the end, buy the car. A week following the auction, a doctor I had once worked with phoned and said that he wanted to buy the car back from the car dealer and donate it anonymously to our practice. That was such a wonderful surprise. I was very moved because I respected him very much as a doctor. I talked the offer over with friends. Though I didn’t want the money going, even indirectly, to the IRS, I did want this doctor to have an opportunity to support the whole cause of war tax resistance, and this was his way of contributing. I decided to accept the car. It came back with new tires, looking much cleaner than it had before it was seized! A friend of the doctor had also done a tune-up on it — and it was great. I think the best part of this story is that when I tell it, people chuckle. You see, it’s such a good example of how limited the power of the IRS is in the face of creative resistance. It’s also an example of how our needs are often met in unexpected ways when we take a stand for peace. I think these three experiences in particular — the return of my car, receiving the job at the Commission for the Blind, and the reaction to the letter in Harlingen paper — were all occasions when I felt that speaking out for truth actually opened doors and tore down barriers between other people and me. When I was willing to take a stand for what I felt was right, I discovered a community of support I hadn’t realized existed.

Perry Treadwell also wrote about his war tax resistance in that issue. Excerpts:

Today I received another one of those white envelopes from the Internal Revenue Service — the ones that tell me I failed to pay $35 in or $106 in and now I owe a lot more in penalties and interest. I file them away with the other ones from .

But this time their arrival reminded me of an anniversary of sorts. It has been . I refused to pay for people to kill other people.

I resigned my tenured university position [see ♇ ] and drastically simplified my lifestyle so the fruits of my labors would not be used for war.

I still get that little twist in the stomach when those IRS letters come. Sometimes the IRS actually raids a bank account or Individual Retirement Account. However, I know that Friends are there should I ever need their support in not cooperating with a government whose only answer to conflict is violence. I have been able to simplify my life to a point where I am below the taxable level. Friends’ support has helped.

The richness of my life is proportional to my friendships. That is what I have learned in , and that is what I pass on to others.

The issue had an obituary notice for Jane Palmer which noted that she “chose to live in accordance with the Quaker peace testimony and purposefully limited her income to avoid paying taxes that supported war efforts,” and one for Mildred Teusler Ringwalt which mentioned “her refusal to pay the portion of her income taxes she believed supported such [war] efforts.”

One of the events at the Friends General Conference Gathering in  — the “Henry J. Cadbury Event, sponsored by Friends Journal” — was “an original production in story and song about the war tax witness of Randy Kehler and Betsy Corner from Colrain, Massachusetts. The stage performance won a favorable review from those who crowded the auditorium (despite the heat and lack of air conditioning!). A video of the show was made and will be available at a later date.”

“A Matter of Conscience,” 1995’s Henry J. Cadbury Event at the Friends General Conference

At the Illinois Yearly Meeting in (according to a Journal article ), “Sebrina Tingley explained not just the nuts and bolts of war tax resistance but also the spiritual call to do so” and “Bill Ramsey (American Friends Service Committee) told of his personal experiences involving war tax resistance.”

The lead editorial of the issue was all about the Peace Tax Fund Bill and an effort to get 10,000 people to write letters to Congress supporting it. “The Peace Tax Fund Bill,” according to one supporter’s letter, “when it becomes law, will give us our religious liberty. We’ll be able to pay our taxes in good conscience since we’ll be allowed to pay for peaceful projects rather than for war.”

Two letters-to-the-editor in the issue reacted to that project: one, by Marge Schier, thanking the Journal for aiding the cause — “We’re even more sure now that we can do it!” — and the other, by Elizabeth Campuzano, giving the gist of the letter she had sent: “I told them that I voluntarily live below the federal poverty limit in order to avoid paying income taxes for war. I told them that if this bill passes, I will raise my income in order to pay for education, road and bridge repairs, anti-monopoly enforcement, etc.” She added: “I think this is one of the greatest things FJ has ever done!”

International news

A report about the previous year’s Canadian Yearly Meeting in the issue mentioned that “[t]he ad hoc committee on war tax concerns has found a method which potentially will allow Canadian Yearly Meeting to redirect the military portion of employees’ income tax remittances to the federal government’s Debt Service and Reduction Fund. This is not an entirely satisfactory solution, but perhaps a first step.”

’s Canadian Yearly Meeting (according to a story in the issue) “reached joyful unity in a decision as an employer to stop remitting to Revenue Canada the military portion of taxes for those employees who request it.”

This decision follows several years of study, prayerful consideration, and the attempt during for use of legal means of expressing our conscientious objection to paying for the military. The remittance will instead be paid into Conscience Canada, with consideration given to establishing in the future a specific trust fund.

The Fifth International Conference on War Tax Resistance and Peace Tax Campaigns was held in Spain in and was covered in the Journal in a report by Steve Gulick. Excerpt:

About 70 activists from all over Europe and a number of other parts of the world gathered in Hondarribia, Spain, , to charge our batteries, to compare conditions in our various countries, to get to know each other, and to carry on business. It was inspiring to meet, get to know, and work with war tax resisters and peace campaigners from all over Europe and from the United States, Canada, Peru, Iraq, and Palestine. The National War Tax Resistance Coordinating Committee raised money to make it possible for the Palestinian, Elias Rishmawi from Beit Sahour, West Bank, to attend. The Iraqi and the Peruvian attenders are currently living in Europe. One problem with the gathering — similar to the War Resisters International gathering that I attended in  — was the difficulty of getting a diverse attendance. Folks from India were unable to attend, for example, in part because of the distance.

I attended as a delegate from the War Tax Concerns Support Committee of Philadelphia Yearly Meeting. Other attenders from the United States were David Bassett and Marian Franz (National Campaign for a Peace Tax Fund), Susan Quinlan and Larry Rosenwald (National War Tax Resistance Coordinating Committee), Cynthia Johnson (Women Strike for Peace), and Gerri Michalska (Pax Christi) — which gave some of us from the U.S. movement the opportunity to get to know each other.

The conference issued a number of public documents — the most important being the bylaw of a new non-governmental organization which will have consultative powers with both the UN and the European parliament: Conscience and Peace Tax International. The role/goal of the organization will be to espouse the cause of those who take stands of conscience in relation to military expenditures — and also military service and issues of conscience and civil and human rights more generally.

A report back from the Germany Yearly Meeting mentioned war tax resistance matter-of-factly:

In our commitments to projects such as “alternatives to violence,” civilian peace service, war tax refusal, and in our decision to give financial support to the setting up of a Quaker Center in Moscow, Russia, we express that we not only ask ourselves “how do we see God?” but also “how do we do God?”…


The newsletter of Pax Christi (“International Catholic Movement for Peace”) has an article on a new variety of war tax resistance:

From local to global… funding of the arms trade

The truth can be simply stated: everyone in the West Midlands who pays Council Tax is funding the activities of the military-industrial complex, led by the likes of Lockheed Martin, Raytheon, and Northrop Grumman.

As a long-term resident of Coventry, I [Paul McGowan] was well used to hearing the place described as “the city of Peace and Reconciliation.” But the contradiction between this reputation and the discovery that Coventry is one of the seven District Councils of the West Midlands who together founded, and now run, the West Midlands Pension Fund (WMPF), and invests £90 million in arms-dealers, has altered everything I thought I ever knew about the city. When the discovery was shared with the Deanery Justice and Peace Group, we knew we had to act. became the year of the WMPF campaign.

was the Global Day of Action on Arms Spending. Thanks to the interactive map produced by CAAT, we knew that we had two giants of the international arms business operating in our city. (No, we didn’t know beforehand!) These were General Dynamics and Northrop Grumman. We picked on General Dynamics because it was bigger than Northrop Grumman, and closer to where most of us lived, made our placards and banners, informed the local media, and set up a two-hour silent protest outside the factory. One of the free papers gave it a good write-up and a photo. General Dynamics refused to comment. A few weeks later, however, General Dynamics closed its Coventry factory. It just shows what can happen when do-gooders are allowed to get their hands on pieces of card and felt-tip pens!

In , we sent a letter to all Councillors, explaining the background to the campaign and asking for their support. No one replied. Several members of the group wrote to their Councillors, asking for meetings. We took advantage of the installation of the new Lord Mayor to hold another demonstration as the Councillors processed ceremonially into the Cathedral. Even if they hadn’t read their letters, at least they had seen us.

Over the next four weeks we collected signatures for a petition highlighting our aims — divestment from arms companies and an undertaking to work towards an arms-free city. 424 signatures were collected and presented to the Council (by a Conservative Councillor) on . The petition was handled in accordance with council procedures, but because of the summer holidays, it was before it reached the relevant sub-committee.

In the meantime, we demonstrated silently at the Council House before each monthly meeting of the full Council, and individual Councillors were pressed for their views on specific questions, such as whether an investment in Textron (cluster bombs) reflected well on the City’s image. A further opportunity came on , Hiroshima Memorial Day. For a quarter of a century, this has featured a ceremony held in Coventry Cathedral attended by the Lord Mayor. This year, it contained a silent demonstration to draw attention to the financial support which the WMPF gives to companies directly involved in the nuclear weapons programmes of Britain, France, and the U.S.A.

There are other funds across the U.K. run by many of the local councils of the major towns and cities, again funded from Council Tax, e.g. West Yorkshire, South Yorkshire, Greater Manchester and Merseyside. Many of us rely on pensions built up in this way, but we can begin to dismantle the existing arrangements and build new ones. With total assets of £90 billion, local government pension schemes can exert massive influence on big business and big politics, of which the arms trade is certainly part.

As we start , we know that the petition has been through the bureaucratic process, and turned down. I have it in writing from our Pension Fund representative that he regards this as the end of the matter. Sadly, for him, this is not the case. The struggle continues.

Another note by Paul McGowan in the same issue details the research Pax Christi has done into which companies manufacture “cluster munitions,” which have been outlawed by a Convention that was signed by the U.K.. Excerpt:

By comparing the data in the IKV–Pax Christi report with the latest statement from the West Midlands Pension Fund on its Equity Holdings, it has been possible to draw up a list of firms known for certain to be still producing cluster bombs, and receiving direct investments of Council Tax money. In addition, and this is entirely new for us, we now know which financial institutions in receipt of direct WMPF investments are themselves lending money and managing the assets of cluster bomb manufacturers such as Alliant Techsystems (U.S.A.), Hanwha Corporation (South Korea), Singapore Technologies Engineering, and Textron (U.S.A.).

This throws a little more light on Hedley Lester’s refusal to pay his council tax, which I reported on .


Some links that have whizzed by my screen in recent days:

War Tax Resisters

  • A new edition of The Debt Resisters’ Operations Manual, a project of Strike Debt! has a chapter on Tax Debt: The Certainty of Debt and Taxes that was partially inspired by NWTRCC’s material on the subject. (There was some idea-swapping between the Strike Debt crew and war tax resisters at the NWTRCC national gathering in New York last fall.)
  • William Ruhaak of has penned a piece on war tax resistance for Pax Christi U.S.A.’s blog. He invites readers who are struggling with their consciences over the issue of paying for war with their taxes to begin by writing and sharing a “statement of conscience.”
  • Esther Epp-Tiessen, of Ottawa’s branch of the Mennonite Central Committee, addresses war tax resistance as protest and as conscientious objection:

    Do we use our limited resources of time and money primarily to advance the idea of war tax resistance and a legal peace tax fund for conscientious objectors? Or do we use those resources to speak to the larger policy framework and ethos? To put it crassly, do we advocate for special accommodations for the few? Or do we confront the system that says peace can be built through war and military force?

  • Martin Newell has engaged in a variety of anti-war civil disobedience actions, and he was sentenced to 28 days in prison for refusing to pay the fines for his previous convictions. He explained:

    Jesus taught us to love not just our neighbours but also our enemies. He showed us by his life and example how to resist evil not with violence but with loving, persistent, firm, active non-violence. It was this revolutionary patience on behalf of the poor and oppressed that, humanly speaking, led to him being arrested, tried, tortured and executed by the powers that be. The acts of witness that resulted in the fines I have refused to pay were a form of conscientious objection. Refusing to pay them is a continuation of that objection. It is a privilege to be able to follow on the path that led Jesus to the way of the cross and resurrection.

Italy

While everyone was busy watching the kerfluffle in Crimea, the people of Venice voted to restore the Venetian Republic and secede from Italy. Italy itself is disregarding the vote and claiming that Venice has no authority to secede. So the movement is moving on to stronger measures. They are taking ideas from other separatist movements: The referendum itself was inspired by a similar effort in Scotland, and they plan now to redirect their federal taxes to the local government, which is a technique they picked up from the Catalan nationalists.

Some are even taking some inspiration from the “Tea Party” apparently. Check out this flashy video:

Netherlands

Christiaan Elderhorst writes about the recent imprisonment of Toine Manders for his work counseling tax avoidance:

Toine Manders works at the Haags Juristen College (Hague Lawyers Board) and specializes in tax avoidance. Manders refers to tax avoidance as a moral duty. Tax revenue is used by the state to pay for war, prisons, the militarization of the police force and the regulatory agencies which constantly privilege big business. This moral duty is connected the Haags Juristen College’s former business practice which was to help individuals avoid the military draft. Avoiding the draft and avoiding taxes are both ways by which personal contribution to state oppression and war is reduced. Calling this a moral duty is not a far-fetched idea.

Austria

Gerhard Höller, a tobacconist from Wagrain, has launched a one-man tax strike.

“Something has to happen at the grassroots, so that those on top notice how much discontent there already is among the population,” says Höller. He was actually a completely apolitical man, he stressed, but the scandals and the squandering of tax money — “from Eurofighters to the Hypo bailout” — had gotten on his last nerve. “Enough is enough.”

When I last visited the site with the article covering Höller’s case, it had a reader poll attached to it that asked people to give their opinion of tax resistance as a protest tactic:

From 8,842 votes case, 94.3% voted ‘Yes, it’s time for resistance,” while only 5.7% voted “No, this is not a meaningful measure.”

Venezuela

I’m hearing a lot of buzz in the twitterverse about tax resistance as a possible component of the ongoing demonstrations in Venezuela, but I haven’t found much more solid information yet. Here’s an example:

No Pagues El ISLR en Desobediencia Civil. ¡Desobediencia Tributaria! Es legítima y legal se consagra en el articulo 350 de nuestra Constitución. En estos momentos el régimen Castro comunista está transgrediendo los valores, principios, garantías democráticas y menoscabando los derechos humanos de todos los venezolanos. No financies al régimen.

“Don’t Pay Income Tax in Civil Disobedience. Tax Resistance! It is legitimate and legal as enshrined in article 350 of our Constitution [‘The people of Venezuela, true to their republican tradition and their struggle for independence, peace and freedom, shall disown any regime, legislation or authority that violates democratic values, principles and guarantees or encroaches upon human rights.’]. Right now the Castro-communist regime is transgressing the democratic values, principles, and guarantees and is undermining the human rights of all Venezuelans. Don’t finance the regime!”

England

Another council tax rebel has been jailed. Ross Longhurst stopped paying his council tax in protest against budget cuts:

“These particularly impact on poor people,” he told the court. “We live in a country where the rich are getting richer and the poor are getting poorer.”

He claimed there were 20,000 people in Nottingham in council tax arrears.

“I refuse to pay in solidarity with and in support of the victims of austerity measures. I encourage everyone in court, including the magistrates, don’t pay up.”

Magistrates explained to Longhurst, who arrived with a large group of supporters, that he was likely to go to prison if he refused to pay. Justices even urged him to consult with a duty solicitor. But he confidently said he he had spoken with a lawyer and he did not think there was any need for him to see another one.

Another account adds that “[a]s he was led down to the cells by prison guards he was applauded by his supporters and one could be heard shouting: ‘It’s absolutely disgraceful.’ ”

One of his supporters, who did not want to be named, said afterwards: “It is a travesty that he has been jailed. It is disgusting, he is an elderly man who was trying to make a stand, he was trying to make the area a better place and this is why he is now behind bars. He has worked and paid council tax, but as all of us do, he got sick of it, he was braver than everyone because he stood up for what he thought was right.”


The annual tax season “fifteen minutes of fame” for the American war tax resistance movement has begun:

  • Vice magazine published a nice feature by Charles Davis titled “Don’t Pay Your Taxes” that spotlights American war tax resisters like David Hartsough, Susan Quinlan, Erica Weiland, and Ruth Benn. Excerpt:

    “They’ve never actually done anything,” Erica Weiland, a 30-year-old activist from Seattle, Washington, told me when I asked her about the consequences of her tax resistance. Weiland generally tries to avoid owing taxes in the first place, but when she does owe something, she files a return without paying a dime. And while she’s received a few letters, she’s never responded, nor had a problem. Freed from the burden of paying for broken fighter jets, she has been able to give money instead to those causes she believes in, which, she said, is “one of the things that’s the most rewarding about being a war-tax resister.”

    Weiland learned about tax resistance while working with the group Food Not Bombs, which helps feed the homeless in cities across the United States (at least where its activities are not banned). She met a war refugee from Sri Lanka who refused to accept anything more than room and board as payment for his labor, not wanting to contribute in any way to the sort of violence he witnessed firsthand — funded, in part, by the U.S. government. If a poor immigrant could do it, Weiland decided she could too, and she hopes her actions will send a message that Americans are not as powerless as popularly imagined. “I want to show people that there’s more that we can do to resist war and stop military actions than just marching and sending letters to Congress,” she said.

  • NWTRCC put out its annual press release about “Tax Day” protests going on nationwide.
  • The Independent Video Archive published a couple of excerpts from television shows first broadcast in concerning the war tax resisters Randy Kehler & Betsy Corner, and Wally Nelson.
  • William Ruhaak published his thoughts on “What would Jesus do about paying taxes for war?” on the Pax Christi blog.
  • Jack Payden-Travers has commentaries on war tax payment up at WVTF Public Radio and at the Las Vegas Informer.
  • The Sonoma Press Democrat covered war tax resister Ruth Paine.
  • Engaging Peace published Erica Weiland’s thoughts on war tax resistance.
  • SeacoastOnline plugged Seacoast Peace Response’s annual “penny poll” demonstration.

This is the twenty-sixth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today I’m going to try to cover 1979.

The Mennonite

Preparing for the Minneapolis Conference

In , there was a special general session of the Mennonite General Conference especially to discuss war tax resistance, and in particular, to decide whether the Conference would support its tax-resisting employees by refusing to withhold taxes from their paychecks.

In our last episode, the heat was rising, with opinion pieces and study guides and letters to the editor addressing the issue. Now, with the session approaching and the decision imminent, things really began to boil.

The issue hosted a long letter to the editor from Albert H. Epp (dated ) in which he accused The Mennonite and the Commission on Home Ministries of putting their thumbs on the scale in favor of war tax resistance. Excerpts:

Some of us… are part of the “silent majority” that feels inundated by the tax-resistance mail arriving almost daily.

The Kauffman-Harder profile () stated, “A member of our churches ought not to pay the proportion of his income taxes that goes for military purposes.” Only 15 percent of our denomination agreed; and no more than 8 percent among the Mennonite Brethren and Brethren in Christ. Even fewer actually withheld tax. Eighty-five percent disagreed!

Now Minneapolis looms ahead. Many of us feel we are being swept helplessly downstream toward an ill-advised showdown. I was one of the 453 delegates at Bluffton () who voted “no” on resolution 11. But it carried. There seems to be a wide gap between delegate-action at conference and constituency-opinion at home. How did “the few” persuade “the many” to agree to a February session that will cost about $100,000?

We are witnessing one of the strongest attempts at shaping conference-opinion in 20 years, and possibly our entire history. Long-held views on civil responsibility are being challenged by brethren who are crusading for tax resistance and civil disobedience. Neither Scripture nor history are normative in the ways they used to be. “We have something new,” we are told, “in the present nuclear threat.”

Behind this ideological shift stands our Commission on Home Ministries. Three years ago CHM began publishing a war-tax newsletter, God and Caesar. In the fifth issue they report on a two-day war tax conference they conducted at Kitchener, Ontario. “The evidence suggests that most Anabaptists did pay all their taxes willingly…,” the report avers; but CHM leaders pledged themselves “to raise consciousness about war tax and militarism issues…” Highly significant is the fact that two scholars. Miller and Swartley, emerged at that session as men willing to say that the Scripture does not give us a clear command to pay taxes used for military purposes.

It is my impression that Mennonite stalwarts of recent decades, H.S. Bender, Guy F. Hershberger, Erland Waltner, and John C. Wenger, to name just a few, all taught the full-paying of taxes on scriptural grounds. Their general view agreed with Paul, who taught the paying of taxes in Romans 13 and was fully aware that Rome had crucified Christ, had subjugated many nations, and was now ruled by the despot Nero.

H.S. Bender, writing on “Taxation” in , claims that “few if any Mennonites” were presently refusing to pay the portion of income tax calculated to go for military purposes, which he estimated to be about two-thirds of the total.

Guy F. Hershberger, in his classic on nonresistance, discusses the answer of Jesus in Matthew 22: “…the situation here is almost precisely like that in Romans 13. Jesus’ questioners were not men who would be interested in service in the Roman army. If anything, they would be interested in a military rebellion against the Roman authority. There Jesus says, ‘Give to Caesar that which is Caesar’s.’ That is, do not rebel against him, not even to the extent of refusing to pay the tax.”

The current tax-resistance movement requires a major shift in biblical interpretation. This is something new.

It appears to me that today’s tax-resisters are hard put to proof-text their views. Swartley admitted to Kitchener () “…there is no New Testament text which either explicitly or clearly implicitly tells us not to pay taxes.” Yet some go from text to text progressively untying the knots of normal interpretation. But the knot of Romans 13. will not easily yield. Donald Kaufman (What Belongs to Caesar, page 48) chides Oscar Cullmann for “his lack of moral discernment” when he insists that disciples of Jesus pay tax, no matter to what government. John Howard Yoder, well-known for his personal tax-withholding procedure, nevertheless, in his oft-reprinted masterpiece The Politics of Jesus (page 211), approvingly quotes C.E.B. Cranfield, “taxes and revenue, perhaps honor, are due to Caesar, but fear is due to God.” In sketching the limits of subordination, Yoder stops short of using Romans 13 for tax resistance. Not so Larry Kehler in The Rule of the Lamb. Using his stature as editor-writer, Kehler seems to infer that Paul supports our tax resistance. The truth of the matter is that for every scholar who teaches tax resistance from Romans 13, there might be 50 competent professors who teach otherwise. A tax protest based on Romans 13 is an exegesis not easy to defend.

The method of promoting the new idea also deserves comment. Basic to good human relations is the concept that issues are best discussed without the injection of personalities. When Cornelia Lehn’s speech at the Bluffton conference was programmed into the civil-disobedience debate by conference officials, it almost gave the appearance of being a psychological pressure tactic to sway votes. After all, who can speak against womanhood? Who can deny that Nellie’s stand is courageous? But someone has to venture the tough question “Is it fair to ask thousands of Mennonites to approve civil disobedience because of one person’s convictions?”

Is it possible that CHM has moved ahead too quickly on this issue — even out of earshot? Take their suggestion that the General Board no longer honor tax-withholding laws for some employees (The Mennonite, 2 November 1976, page 648). On the constituents turned back Resolution 12 (yes — 336, no — 1,190) on this issue. Bluffton delegates later gave the mandate for a midtriennium conference, but even this decision process was interlaced with CHM influence. The delegates, caught in the euphoria of the moment, unable to confer with churches at home, approved the surprise resolution. Most surprising of all, Larry Kehler, as recent as , wrote, “I have not yet been able to discover any tax resisters in Canada…” Little wonder CHM’s promotion is so voluminous.

When churches in the Midwest ask CHM for a clarification of issues, men are readily available to give excellent thought-out defenses for tax resistance and civil disobedience. But no one seems willing and/ or permitted to present the traditional biblical-Anabaptist stance and say, “That’s my view.” So we, the silent majority, feel like people with no representation. While we collect thousands of dollars for conference coffers, no one pleads our case — the case of the majority.

Any protest, it seems to me, needs keen discernment. Picketing a tax office, withholding income tax, or balking at withholding laws may all be misdirected efforts. The Internal Revenue Service is only a collecting agency. Do we punish the newspaper boy, refusing to pay when we dislike an editorial? No, we phone the editor. Why not spend our energy on the decision makers?

A hope seems to flicker in some minds that a domino reaction, “me too, me too,” will bring out an avalanche of Mennonite tax resisters. Then, some aver, a frustrated government might negotiate. However, worse things may accrue. Attorney J. Elwin Kraybill says that evading tax is a felony (26 USC 7201) and can result in a fine (maximum $10,000) and/or prison (maximum 5 years). At the least most Mennonites would be subjected to the harassment of an annual audit. At the worst they could be accused of spawning anarchy — a trend already evidenced in teachers’ strikes and police strikes.

I wonder if tax resistance won’t trap us in a blind alley — in a stance too negative. Why curse the darkness? Let’s plant a light. In past decades our conscientious objector position was transformed by creative service in refugee camps, mental hospitals, and mission schools. Today we again need positive solutions. Could Mennonite Central Committee possibly establish a research center with departments like peace, pollution, and world hunger? When our scholars really tackle these complex problems, our governments will knock at our door. In retrospect, I was proud when President John F. Kennedy turned to MCC for advice on the Peace Corps.

I am a Mennonite, both by birth and by choice. I deeply appreciate our Anabaptist theology. As a pastor I can affirm with my parish CHM’s conviction of (1) the limited nature of Caesar’s power; and (2) the lethal character of its weaponry. However, we do not feel it biblical or Anabaptist to rob government of its right to taxation, or even some national defense. Where government abuses this right we wish to exhaust every legal channel of protest before we engage in illegal maneuvers.

In my congregation one brother is reducing his income; another has enclosed a protest letter with his tax return. Many of us have increased contributions to reduce taxable income. But not one, to my knowledge, is refusing to pay taxes. As one brother put it, “Can we be harsh on Uncle Sam while our financial stewardship level is so low in Mennonite circles?”

A final word. I tested this letter with my Board of Deacons. All seven present, to the man, encouraged me to send it. Editor, thanks for letting us speak.

Richard K. MacMaster addressed the history of war tax resistance among American Mennonites in an article that appeared in the issue:

I read with great interest your articles about the forthcoming discussion of war taxes at Minneapolis.

I’ve had a great concern to write some few lines on one small aspect of this large question, but generally put it off as a nit-picking historical footnote. Observing that “historical perspective” will play a role in the consultation , I thought I should take time to clarify what might possibly lead to misunderstanding.

Mennonite conscience about taxes

A number of recent discussions on the war tax issue have stated that Mennonites and Brethren paid their taxes in obedience to the biblical injunction of “taxes to whom taxes are due.” The reader might reasonably conclude that, unlike Friends, neither Brethren nor Mennonites were troubled in conscience about payment of taxes levied for any purpose. The point would be too insignificant to raise in even some nitpicking scholarly review, if it did not have consequences for our understanding of our own heritage in regard to a current issue of great importance.

In Peter Brock published his monumental Pacifism in the United States from the Colonial Era to the First World War. The scope of his subject precluded his searching into every manuscript collection that might bear some relation to it, and he relied heavily on printed sources. The limited number of published works on Mennonite history is reflected in his footnotes and bibliography. Walter Klaassen leaned heavily on Brock for his interpretation of the American scene, since his own scholarly work has been in the European Anabaptist sources. There is a danger in this process that, in spite of passing through the hands of two very distinguished modern scholars, the material is no better than the sources available to Mennonite historians 50 or 75 years ago.

The danger of allowing this recycled history to determine our understanding of our own heritage is compounded by the fact that Brock made assumptions that went beyond his somewhat limited sources in describing the position held by Mennonites on key issues, notably on the payment of taxes. The first mention of any Mennonite attitude on this question involved Mennonite settlers in the Shenandoah Valley of Virginia in . Brock noted that they “were able to obtain exemption by the payment of militia fines, against which — unlike the Quakers — they had no deep-seated scruples of conscience,” but that they petitioned in (sic) for relief from militia fines, “not because of any fundamental objection to this alternative to service (for was it not merely rendering Caesar his due?), but on account of their poverty as frontiersmen eking out a bare subsistence.” He cited as his only source Harry A. Brunk’s History of Mennonites in Virginia, but Brunk does not make any of the statements I have quoted; he is quite clear in his statement that conscience was involved.

Virginia Mennonites petitioned the authorities in Williamsburg for relief from militia fines in and again in . No copy of these petitions is known to be extant and we know of the contents only from the brief minutes entered in the Journal of the House of Burgesses. Since the Virginia lawmakers exempted Quakers from payment of militia fines for the first time in , it is not surprising that Mennonites sought the same privilege, which was granted them by the House of Burgesses in .

Their motives in petitioning for exemption were explained in a Mennonite petition of , which asked that the earlier privilege be restored. Militia bills passed during the Revolutionary War had taken it away and enrolled conscientious objectors in the militia, once again making them subject to fines. This petition, signed by 73 “members of the Menonist Church in behalf of themselves and their religious Brethren,” declared that their forefathers had come “to America to Seek Religious Liberty; this they have enjoyed, except by the Infliction of penalties for not bearing Arms which for some time lay heavy on them. But on a representation, and their situation being made known to the Honorable the Legislature, they were indulged with an exemption from said penalties until some few years past, when by a revisal of the Militia Law they were again enrolled and are now subject to the penalties aforesaid.” (The original petition is in the Virginia State Library.)

This petition and one offered the previous year by Rockingham County Mennonites and Brethren did not succeed in changing the law, and the payment of fines was the subject of occasional petitions from all three of the peace churches. What is significant about the Virginia petition is its statement that payment of militia fines violated the liberty of conscience that Mennonites otherwise enjoyed and that this was true under the king as well as during and after the Revolution. It would appear to me impossible to square this contemporary Mennonite document with the interpretation that Mennonites paid militia fines as merely rendering Caesar his due!

The conscientious objection to payment of a fine or equivalent to militia duty in Virginia on the eve of the Revolution might help us in understanding the position of Pennsylvania Mennonites. There was no compulsory militia law in Pennsylvania prior to , so no question of fines or other equivalent would have arisen as early as it did in Virginia.

In Pennsylvania authorities requested voluntary contributions from those who scrupled against bearing arms and the Continental Congress itself made a similar appeal. Records of the county committees entrusted with collecting this money suggest that it had a mixed reception. Objections were heard very early, however, against levying contributions from conscientious objectors on a purely voluntary basis. In the Pennsylvania Assembly debated imposing a set amount as a special tax on non-associators. They read petitions from the Quakers and from the Mennonites and some members of the Church of the Brethren. The meaning of these petitions seems perfectly clear. A well-known military historian understood them to mean that “not a few Quakers and Mennonites joined to oppose not only the Association but any tax levied in lieu thereof.” (Arthur J. Alexander, “Pennsylvania Magazine of History and Biography, ⅬⅩⅨ, , page 16.) This would follow logically from the position taken by Virginia Mennonites, who were closely related to the Pennsylvania congregations.

When a Militia Law was enacted in in Pennsylvania, no provision was made for the exemption of conscientious objectors, and a special tax was imposed on them in lieu of military service. It was this tax that was under discussion among Franconia Mennonites when a majority of the preachers opposed Christian Funk’s contention that it ought to be paid. I am well aware that Pennsylvania Mennonites felt uneasy with the new revolutionary regime and declined sending a formal petition to the legislature in since it would involve addressing them as “the representatives of the freemen of Pennsylvania.” Hostility to the new government may well have colored the attitude of Funk’s opponents, but it does not explain why they opposed payment of this particular tax and not of all taxes levied by the new state. There is no hint in any official document, newspaper, letter, or other contemporary source that any Mennonite in Pennsylvania refused payment of any other tax. Surely there would be some notice taken by someone of tax resistance, particularly if it were on the quasi-political ground that the new government had no legitimate authority. On the other hand, reluctance to pay a tax levied in lieu of military service would square with the Virginia documents, the obvious sense of the petition, and the minutes of the Church of the Brethren annual meetings that refer to persons with conscientious objection against paying for substitutes and paying the tax (singular).

I do not know that this leads us very far on our present quest. But it is sufficient, I hope, to indicate that Mennonites have expressed “deep-seated scruples of conscience” and “fundamental objection to this alternative to military service.”

The edition included this op-ed from Harold R. Regier:

Reflections before Minneapolis

The sovereign Lord and the sovereign nation will be in tension at Minneapolis when the General Conference, in official session, will be “In Search of Christian Civil Responsibility.”

Will we be ready at Minneapolis to decide issues related to paying those taxes required of the state used for death-threatening militarism and weapons building? Much depends on how adequately congregations study and discuss The Rule of the Sword and The Rule of the Lamb prior to Minneapolis. Much depends on adequate congregational representation. And much depends on an openness to hear each other and the leading of God’s Spirit.

What are specific questions we must answer at Minneapolis?

  1. What is the biblical teaching on civil responsibility and civil disobedience? Are Christians ever called to civil disobedience?
  2. If civil disobedience may at times be a Christian response to government, what conditions or principles guide that response? Is the payment of taxes used for war purposes one such condition?
  3. If “war tax” resistance is a Christian response to a government’s militarism and to the nuclear arms race, to what extent and in what ways should that response be encouraged and initiated? Is conscientious objection to paying for war in today’s context equivalent to conscientious objection to physical participation in war in the past?
  4. Should General Conference and other Mennonite institutions honor employees’ requests that the portion of taxes used for military purposes not be withheld from their paychecks? Should Mennonite employers even go beyond this and refuse to be “war tax” collectors for the state for any of its employees?

Is the bottom line for the Minneapolis conference the question of tax withholding? Not necessarily. Other options for faithfulness and witness may be discovered. Our search for Christian civil responsibility must be open-ended rather than locked into the consideration of only one kind of action. However, the withholding question is a very important one on which we are committed to making a clear decision.

The withholding question is significant, but not because this is the only alternative for the employee. There are other ways to have less tax withheld. Possibilities include refiling a tax form to include allowances for expected (“war tax”) deductions, forming an alternative employing agency, or contributing up to 50 percent of salary to charitable causes. The withholding issue’s greatest significance lies with the questions of corporate responsibility and the issue of church as an agent of the state.

I would suggest five reasons for the conference to consider honoring requests from persons asking that their taxes not be withheld. (1) Honoring these requests would eliminate the discrimination between ordained and nonordained employees. In the U.S., ordained employees are considered “self-employed” by the tax department and are exempt from withholding regulations. Nonordained persons have to follow a more difficult procedure to enable resistance. Currently at least four ordained employees of the General Conference offices are not voluntarily paying the military portion of their taxes. (2) Honoring nonwithholding requests would represent a corporate peace witness rather than leaving such witness and action solely to the individual. (3) A corporate conference voice and action would make a much stronger witness for peace and justice than lone voices here and there. (4) Nonwithholding would be one appropriate way to initiate a test of the constitutionality of requiring church agencies to collect taxes for the state. (5) This corporate action builds on our Anabaptist theology of peace and takes seriously the way our financial resources contribute to warmaking.

My hope for Minneapolis is that the General Conference Mennonite Church will act to do something together about our nations’ militarism. This could be corporate action regarding withholding “war taxes.” This could be a commitment to a large-scale symbolic resistance to “war tax” payment (e.g. “each” Mennonite withholding $10 and explaining why). As a conference we could send a strong message to our governments regarding militarism and the taxation which supports it. We could issue a “war tax” statement to be shared with the larger church (other denominations) as well as to our governments. We could make a stronger effort to promote the World Peace Tax Fund Act in the U.S. and instigate other alternatives in Canada.

These are only suggestions. Delegates need to think of other options.

Minneapolis will be a failure if we conclude that “everyone do what is right in their own eyes.” Minneapolis will be a success if we take some large or small step toward corporate responsibility and action.

Andrew R. Shelly also chimed in with his perspective in that issue.

He began by noting the paucity of charity by American Mennonites is devoted to “the crucial urgency of tragic situations in the Third World” compared to how much is spent domestically. “It appears our dedication somehow is absorbed in our words which seem to psychologically liberate us to expand lavishly on the home front.”

While I respect individual conviction, I am cool toward the effectiveness or the witness of withholding taxes. (In recent months I have been going over old magazines and clipping articles related to war taxes. There has been a rash of articles on this subject every 6–10 years in the past decades.)

In , the U.S. federal budget increased 48 percent for defense, space, and foreign affairs (probably not even keeping up with inflation). The human-resources part of the budget jumped 378 percent during the same decade. Not all these programs are effective, yet they represent an attempt to cope with areas of great need.

When we criticize government expenditures, let us remember that we Mennonites have been increasing our budgets in North American institutional and church developments rather than for that part of the “one in Christ” where poverty is indescribably great.

In short: “Until we have done what we ought we should not say too much to other segments of society.”

Furthermore, Shelly felt that there was an overemphasis on war as a source of violence. Alcohol, reckless driving, and abortion, were also examples of violence that deserved at least as much attention.

Finally, the way to peace, he felt, was not through civil disobedience or protest or peace witnessing, but simply through spreading the gospel and getting more people to adopt Christian values. For example: “during the massacre in Uganda almost all Christians refused to shoulder guns.” So Mennonites should stop arguing about taxes and rededicate themselves to missionary work.

Kenneth G. Bauman penned an op-ed for the edition, from the point of view of “some of us”.

Bauman thought the Bible offered little or no support for war tax resistance. Jesus did not counsel it, even when pitched a softball. Paul explicitly said Christians should pay their taxes to Rome and the Roman Empire wasn’t exactly peaceful. Those examples of civil disobedience found in the Bible never touch on war taxes or on conscientious objection to government spending. Mennonites, he felt, shouldn’t just skip over this on the way to making their own independent moral judgments about war taxes.

Bauman also challenged the view articulated in Richard K. MacMaster’s essay that war tax resistance had strong footing in historical Mennonite practice:

A good historical development of this issue is found in Walter Klaassen’s pamphlet Mennonites and War Taxes. A summary is found on pages 40–41 in The Rule of the Lamb. The only groups that refused taxation were the Hutterites and the Franconia Conference in Pennsylvania during the Revolutionary War. The issue was probably not “war taxes” but rather who was the legitimate government, the British or the United States? Recent Mennonite scholars hold the traditional view. Check the writings of Guy Hershberger in War, Peace, and Nonresistance (page 369), Harold S. Bender’s “Taxation” in The Mennonite Encyclopedia, and Robert Kreider’s “Anabaptists and the State” in The Recovery of the Anabaptist Vision. Kreider states, “The Anabaptists agreed unanimously that the Christian owes obedience to the civil authorities insofar as the prior claims of God are not violated in those duties. The Christian gives this obedience freely and not grudgingly. He pays taxes, tithes, interest, and customs as required by the magistracy. No evidence can be found to substantiate the frequently made accusation that the Anabaptists refused to pay these obligations” (page 190).

The new threat of nuclear war, Bauman thought, was not a reason to rethink this established wisdom. After all, the murder of one person and the obliteration of millions are both terrible sins: “Is the biblical teaching on the sacredness of life on a sliding scale or is even one person’s life sacred?”

Some of us respect the individual conscience as we want our conscience to be respected, but we are not convinced that those who believe in withholding taxes have seriously considered all the options. Several alternatives are (1) filing suit against the government to recover taxes, (2) setting up a subsidiary corporation, and (3) greater efforts toward a World Peace Tax Fund. We are grieved that in this hour when we need a united witness against militarism, with selective service a real possibility (which will also include women), we are divided. We object to our peace position being questioned because we do not see withholding taxes as being biblical or Anabaptist-Mennonite.

Some of us are waiting for open dialogue on the tax issue. The other side has not been formally presented in the General Board, nor was it given adequate representation at the Consultation on Civil Responsibility at Elkhart, nor has it been given a fair presentation in The Mennonite. We question whether the midtriennium conference will change the situation.

Marie J. Janzen, in a letter to the editor, wrote that she thought Bauman was “attempt[ing] to find a letter of the law that would justify us not to refuse taxes.”

It is true, for instance, that Peter was referring to the Jewish leaders and not to the state when he said we must obey God rather than men, but the principle would be the same in either case, wouldn’t it?

It seems to me that the Christian gospel speaks to the needs of each age, and different things need to be done in different ages. There would have been no need to warn early Christians to drive carefully lest someone’s life might be taken in an accident. But today there certainly is. When Jesus said to his disciples that they would do greater things than he had done, didn’t he imply that there would be a need for greater things in later ages than there was in the time of the early church? The common person at that time had no rights, no influence on government. In a democracy we Christians have responsibilities the early Christians did not have. I don’t have to pay income tax; I don’t know whether I would have the courage to refuse if I did. But I certainly admire the ones who do refuse to pay taxes for conscience’ sake.

…Of course, there may be other alternatives which are more effective than the refusal to pay taxes. For instance, as my sister suggested, if we would deluge the government with letters and with telephone calls and insist that this arms race must stop — or at least that they give us the right to have a peace tax — that might do more good.

On the other hand, David A. Somner wrote in to praise what he called Bauman’s “clear, biblical, historically accurate” statement.

A letter from Gary Martin, written on but not published until , thought that the war tax issue was overshadowing the fact that Mennonites had lost their way and were neglecting some of the foundations of their faith and practice. This was followed by a letter from Don Kaufman, in which he related an anecdote from a repentant soldier and thought it “could be instructive for us too as we wrestle with the implications of the Christian gospel concerning war taxes.”

A letter from David C. Janzen, dated , published in the edition, said that “[b]ased on our congregational meeting on the issue, it would appear that the [war tax] protesters are a small but very vocal minority.” He thought the conference was a waste of time trying to relitigate an issue that had been decided by Jesus way back when.

A letter from Eugene Klassen, dated but also not published until , also took the line that the Bible was black-and-white about taxpaying: “Romans 13 clearly tells us to pay taxes to whom taxes are due. Yet we allow the use of our conference time, money, and publications to debate both sides of the issue.”

An advertisement in the edition announced the publication of Donald Kaufman’s The Tax Dilemma: Praying for Peace, Paying for War.

The Conference and its Aftermath

Drumroll please. The conference was held, and all of these years of kicking the can down the road and avoiding a decision came to an end as a general assembly of the Mennonite General Conference, after lengthy study and debate, concluded:

Moved that we request the General Board of our conference to engage in a serious and vigorous search to use all legal, legislative, and administrative avenues for achieving a conscientious objector exemption from the legal requirements that the General Conference withhold income taxes from the wages of its employees. If no relief can be found within a three-year period, they shall again bring the question to the attention of the conference.

So… the can kicked another three years further down the road. Well, what were you expecting?

The edition put it this way:

We found some things

Seven hundred persons came to the bitter cold and deep snow of Minneapolis, , “in search of Christian civil responsibility.”

…Would our General Conference grant an employee’s request to no longer withhold from her salary that portion of the income tax which goes toward military expenditures?

Many predicted a collision course. Minneapolis would be a showdown.

The drama has happened. And the unexpected far outdid the expected.

only a few hundred people had registered. Polarized positions surfaced in many congregations. There was talk of maneuvering, boycott, and schism.

The annual Council of Commissions met at Minneapolis on to do the usual review and projection of GC program and budget. Hardly a session went by without reference of concern about the midtriennium.

By it became obvious that God’s Spirit was again among us in unusual ways.

In faith, space had been reserved for 500 people. Over 700 came.

We found the issue is not “yes-no” “either-or” regarding war taxes. It includes our lifestyle. Do we live in ways that share Christ’s salvation, love, and justice to all. This is not just for a few brave radicals. Each of us needs to choose again and again to let our light shine.

We found the issue is not Cornelia Lehn and civil disobedience. It is obedience to Jesus in today’s world.

We found the issue is of deep concern to our youth. About 100 persons present were under 25. And they spoke up. Their generation most directly faces the nuclear shadow. If we want to leave them a heritage of peace we must address our faith to this global threat.

The main resolution (above) passed 1,218 to 134.

The following issue expanded on that first draft of history. It included the details that delegates from 176 churches were represented at the midtriennium, that the 700 attendees included “almost 500 delegates and more than 200 visitors” who at one point broke up into “78 small groups”, and further noted:

Following the… conference the General Board set up a six-person task force to implement the decision of the delegates. The persons for this committee have been appointed and upon acceptance their names will be released.

A later article named them as Delton Franz, Duane Heffelbower, Bob Hull, Heinz Janzen, Ernie Regehr, and Ben Sprunger, and noted that “[t]he task force had its first meeting in Columbus, Ohio.” Later Stanley Perisho, Chuck Boyer, Winifred Beachy, Janet Reedy, and Gordon Zook were added to the list.

Though the conference officially started , most people arrived in time to watch a group from the Mennonite Collegiate Institute in Gretna, Manitoba, present The Blowing and the Bending, a musical drama highlighting the themes of wartime intolerance for conscientious objectors and Mennonite struggles with the war spirit.

Some of the themes played out in the small groups and by the symposium were the following:

  • the gospel is first, pacifism is secondary.
  • it is important to be legal.
  • it is better to be faithful.
  • a witness for peace has to have the integrity of an appropriate lifestyle.
  • the government is more willing to accept conscientious objectors than the church.
  • there are other social and political issues which need to be spoken to.
  • a corporate witness is/is not the route to go.
  • militarism today is a qualitatively different problem than anything civilization has had to face before.
  • the response to militarism is a theological and faith issue.

When one delegate called for a show of hands to indicate who had done some protest against nuclear proliferation and militarism about 20 percent of the assembly said they had.

Though most of the delegates who spoke during the afternoon plenary session admitted they were troubled by worldwide military expenditures over one billion dollars daily, they nevertheless said the church as a corporate body should not engage in illegal activities in its witness against war preparations. Instead speakers urged alternatives.

A sentiment often expressed, however, was that the church, while avoiding illegal actions, should actively support its members who engage in civil disobedience on the basis of conscience.

Roy Vogt, economics professor from Winnipeg, Manitoba, berated the assembly for loading the responsibility for witness upon isolated individuals. “It is morally reprehensible,” he said, “to give only moral support. We must provide financial and legal support for those prophets who have arisen from our middle-class ranks.”

In contrast to the social activists at the conference Dan Dalke, pastor from Bluffton, Ohio, castigated the social activists for making pacifism a religion. “We will never create a Utopia,” he said. “Jesus didn’t come to clean up social issues. Our job is to evangelize the world. A peace witness is secondary.”

Some of the statements were personal. A businessman confessed that while he could easily withhold paying military taxes on the basis of conscience, he was frightened. “I am scared of being different, of being embarrassed, of being alienated from my community. Unless I get support from the Mennonite church I will keep on paying taxes.”

Alvin Beachy of Newton, Kansas, said the church seemed to be shifting from a quest to being faithful to the gospel to being legal before the government.

By the small groups were into serious wrestling with these open-ended statements: (1) The biblical teaching on obedience to God and its relation to civil responsibility is… (2) Civil disobedience may be a faithful Christian response when… (3) With respect to whether the General Conference should withhold the taxes of employees who would rather practice war-tax refusal, we urge that… (4) With respect to the threat of militarism in North America, we feel that the General Conference as a Christian body should now…

By the groups were supposed to have their consensus ready for the findings committee. Many of the statements came later in the evening, and the findings committee of six began to sift through the material. They spent a good part of the night at it, got up again , had it typed (three pages, single spaced), and by 800 copies were being distributed.

Action on the floor did not, however, center on the findings committee statement. Immediately after the Bible lecture a ballot was distributed to the delegates. It asked for a “yes” or “no” vote on this question: “Shall the General Conference Mennonite Church refuse to withhold from salaries and refuse to remit to the U.S. Internal Revenue Service a portion of the federal tax due in those cases in which this is requested by employees on the grounds of conscience, even though such action on the part of the conference is against the law?”

There was a flurry of action on why the midtriennium conference organizers had brought this question to the assembly so early in the day. Conference president Elmer Neufeld replied that the intention was to bring the question to the delegates in a clear and forthright manner. The General Board executive committee had decided to present the main question of the midtriennium in ballot form as a way of helping the decision-making process. After some discussion on the procedure Kenneth Bauman of Berne, Indiana, moved the ballot. It was seconded and discussion began.

Shortly after the midmorning break David Habegger of Wichita, Kansas, brought in a substitute motion. It stated: “Moved that we request, the General Board of our conference to engage in a serious and vigorous search to use all legal, legislative, and administrative avenues for achieving conscientious objection exemption from the U.S. legal requirement that the conference withhold income taxes from the wages of its employees. If no relief can be found within a three-year period they shall proceed to a constitutional test of the First Amendment by whatever means appear most appropriate at the time, including the option of honoring employees’ requests that their tax not be withheld.”

This sparked a miniprocedural debate. Was a substitute motion the same as an amendment? Checking their judgment against Robert’s Rules of Order, the three-man procedural committee said it was. There was some objection to the ruling.

It was a key ruling. From the tenor of discussion, and from the statements which 75 churches brought to the midtriennium, it was apparent that most GC congregations were not willing to vote “yes” on the first motion. If the first motion had come to a vote the decision would likely have been against those in favor of not paying war taxes.

Hence the substitute motion was debated first. In short order it was also amended by Herman Andres of Newton, Kansas. The amendment carried by a vote of 906-to-458. The amendment changed the second sentence to read: “If no relief can be found within the three-year period they shall again bring the question to the conference.” The vote was taken just prior to the break.

Gordon Kaufman, professor at Harvard Divinity School in Boston, probably made the key speech of the morning, thereby paving the way for delegates to be sympathetic to the substitute motion.

Kaufman said he was puzzled by all the concern about legality. He commented, “The early church was illegal. The Anabaptists were illegal. Illegality is not a Christian question. We talk as if we are concerned about a massive illegality. We are not asked to sign pledge cards. The question is are we willing to test the law that asks the church to collect taxes? We need to test the law of separation of church and state, and freedom of religion. In this country it is a matter of civil responsibility to test the law.”

After a rushed noon break — “Here they come,” said one restaurateur — the final session of two hours began. A vote was taken on the substitute motion and it passed by a plurality of nine-to-one, 1,218-to-134 votes.

A miracle had happened. It was essentially a consensus. Longtime peace advocate Henry Fast of Newton, Kansas, called it “an historic moment.”

At this point people made editorial comments about the findings statement. As a summary of what people at the conference thought it attempted to cover the spectrum of conviction. Most comments were affirmative and on a voice vote the conference adopted it. It noted that the world is “caught in a tragic system of threat and counter-threat, violence and counterviolence.”

“We want to be obedient citizens, but even more we want to be obedient to Jesus Christ… We are convinced that citizens of Christ’s kingdom must choose ways to speak and act against this suicidal race to universal destruction.”

During the afternoon session various people made capsule comments and appeals.

One of the appeals was to take an offering to assist those who are resisting the payment of war taxes.…

The offering realized $3,030.

The magazine helpfully tallied the delegates by district. Curiously, I thought, the Eastern District was the most well-represented, with 81% of their votes represented by either delegates or proxies. I saw some evidence in our last episode that the Eastern District might be particularly conservative on this issue. The least well-represented of the United States districts was the Pacific, with only 46% of its voters represented. Canada turned up to a greater extent than some had worried, with 57% of voters from the Conference of Mennonites in Canada voting.

The edition gave a summary of the report of the findings committee. Excerpts:

What we found in Minneapolis

Never in our history have so many engaged their energies so extensively in preparation for a conference decision.

We want to be obedient citizens, but even more we want to be obedient to Jesus Christ. In this quest we are aware that the Bible and our people’s experience do not give us fully explicit answers on the tax issue. At this moment, therefore, these are our best discernments.

As Christians we must speak and act. We hope that Mennonites will support sons and daughters in their leadings to witness for Christ — even in such acts as refusing to pay taxes destined for war. This means prayerful, moral, and financial support. Our tradition has been to be a quiet people. We yearn to act and to witness in sensitive ways which exhaust every acceptable legal process available to the constituency.

We encourage the General Board to work at developing alternative possibilities for the handling of tax withholding and to work in collaboration with other church bodies and institutions in seeking to extricate itself from the role of being a tax-collecting agency.

It is easy to call governments and conference offices to faithfulness. Perhaps the most urgent call proceeding from this conference is a call to each other — to individual church members, to families, and to congregations — a call to renewed faithfulness. What are we prepared to do in revising our style of life as affluent witnessing against the powers of darkness in this world? How does my life vocation fulfill the claims of Christ for this age?

We yearn for unity in our churches. We want to proceed together in our pilgrimage of obedience but don’t want to tarry long in fear and indecision. We want to affirm those individuals whose consciences are sensitive on issues not fully shared by all.

Reactions continued to reverberate through the letters-to-the-editor column and op-eds:

  • Mary Gerber, on told the Mennonites who weren’t resisting taxes that they were in the right and shouldn’t feel guilty about it.

    [S]everal of the church statements and many individuals expressed a feeling of guilt that they were not following in the steps of those “prophets” who were refusing to pay a portion of their tax. In order to compensate for their personal unwillingness to break the law they enthusiastically offered to provide moral and financial support for those who did.

    …[P]aying someone else to perform what is also my moral duty is blatant hypocrisy.

    If we… honestly wish to follow Christ in all, we will respond as he did in similar circumstances. We will love and correct that brother, not aid and abet him.

  • Ralph A. Ewert, on , suggested that people (in the U.S. anyway) who did not want to pay a percentage of their income taxes should figure out how much they would have to donate to charity in order to reduce their taxable income enough to eliminate that much tax and then donate away.
  • Mark Penner, on related the temple tax and render-unto-Caesar episodes from the Bible as slam-dunk reasons to oppose tax resistance, as though nobody had thought of that before.
  • Jack L. Mace, on found that the Bible suggested a possible new if counterintuitive technique of tax witness:

    While I would like to stop warring uses of my taxes by refusing to pay, and giving instead to peaceful purposes, I know the IRS will collect the money — in spades — and my witness will be just to the collectors and their supervisors. The government will not prosecute such tax resistance, because that would draw too much public attention.

    I want to witness to the policy enactment levels of government. My study of the issue brought me to the words of Jesus in Matthew 5: “You have heard that it was said, ‘An eye for an eye and a tooth for a tooth.’ But I say to you, do not resist one who is evil, but if anyone strikes you on the right cheek, turn to him the other also; and if anyone would sue you and take your coat, let him have your cloak as well; and if anyone forces you to go one mile, go with him two miles.”

    These words speak of positive responses to negative problems, and of a method to make a tax witness virtually impossible to be ignored by even the most recalcitrant legislator; a “second mile theology of witness.” Taking these words seriously led me to decide that with a letter of protest to the IRS I will pay my full taxes. Then I will send an amount hopefully equal to the “war taxes” to my senators and/or representative in a check made out to the government along with a letter of witness.

    I will try to find a way to give the money so that disposition on the congressional floors might be expected — if that be possible — but even if the legislators send the check back they have had to come to grips with its existence and its accompanying witness. The returned check would then call for another letter containing the check, which again could not be ignored.

    The letter will contain a brief statement of my conscientious objection to killing and its implications to the use of my tax dollars for war. Then it will turn to the disposition of the check. Explaining respectfully that since they are acting against my will as a provider for the military machine with my tax dollars, I will ask as diligent action on my behalf for the use of the money enclosed for the proliferation of peace. The money is to be used by the government within the framework of not doing violence to my conscience. I will list some uses of the money which would violate my conscience, and why — being careful not to suggest specific uses I would desire. The whole idea is to get legislators to dialogue with their conscience on this issue.

    I will actually split the check, sending at least two letters. Our new Kansas senator, Nancy Kassebaum, needs to be made aware of our faith early on. On the other hand, Robert Dole is one of the most recalcitrant senators at the point of military spending. He had the temerity to come to our Mid-Kansas MCC relief sale in his campaign last year and speak on the “need” for increased military spending. It may even be advantageous for my congressman, Dan Glickman, to receive a letter with part of the money. He is a Democrat, and with Dole and Kassebaum being Republicans he might just act as political conscience to the others. In each case of a split check, all recipients will be told that there are others and the total amount of the checks written.

    After sharing this idea on the conference floor, there was sufficient informal response between sessions that I decided to share more in this letter and to invite anyone else who wishes to join me in this effort. It would be desirable to make a coordinated effort so that the letters arrive within a relatively short time for the greatest impact. It might even be good to split up the amount into quarterly payments to be sent at strategic times throughout the congressional year.

    If you are interested in dialogue on this idea or if you plan to try it with me, I would appreciate hearing from you and receiving your input.

  • Stanley E. Kaufman, on expressed his disappointment at the timidity of the “too-reluctant” Minneapolis resolution. He urged The Mennonite to publish frequent updates on the work of the task force searching for a “legal alternative” along with suggestions for how people could help that work, and that people who do independent outreach to officials keep The Mennonite informed of their actions. He also said that while the institutional church dithers, “each of us individuals [should] consider stronger forms of witness”.

    Direct tax resistance should not be forgotten for three years but should be actively debated in our congregations and experimented with in our lives. One of the biggest barriers to this is not knowing who and how many others are currently engaged in tax resistance. I am refusing to pay voluntarily my telephone tax (being a student, I have no income), but I’m finding even this relatively simple stance rather difficult because I feel I’m standing alone. I suggest that The Mennonite could provide a forum — perhaps through a special column — in which all those resisting taxes could find each other and communicate experiences they’ve had, arguments they’ve encountered, statements of the bases of their actions, etc.

    In our efforts to be faithful to God in this matter — to attempt to change U.S. military policy through tax witness — we need to be “wise as serpents and harmless as doves.” We need to refine our strategies, improve our communication, and support each other’s involvements.

  • Fred Suter, in the edition, wrote:

    It appeared that our over-politeness got in our way to deal effectively with the issue at hand. It appeared as though the issue at hand was put on the back burner to simmer to give us Mennonites more time. More time for what? It will give a few people more time to pursue other legal alternatives to the specific tax issue. It will also give many of us grass-roots people in the church more time to remain silent and not be directly faced with a Mennonite stand on the issue. It is those long, noncommitted silent periods which trouble me… A firm and committed voice by the Mennonite people needs to be heard in our world now.

  • Gaynette Friesen, on , wrote that though “we still have nearly 2½ years to resolve ourselves, hopefully as a unified body, to the question of war taxes,” that’s no reason to slack off.

The edition gave another update on the activities of the “task force”:

Task force concentrates on legislative route

Two meetings of the task force on taxes have been held. The task force has been expanded to include representation from the Church of the Brethren, the Friends, and the Mennonite Church. This group of 11 is expected by the participating churches to establish the legal, legislative, and administrative agenda of a corporate discipleship response to military taxes.

The Minneapolis resolution mandated the task force to seek “all legal, legislative, and administrative avenues for achieving a conscientious objector exemption” for the GCMC from the withholding of federal income taxes from its employees. (About 46 percent of U.S. federal taxes are used for the military.)

At their second meeting () the task force members rejected administrative avenues. Within the scope of U.S. Internal Revenue Service or Revenue Canada regulations this would involve extending ordination, commissioning, or licensing status to all employees of church institutions. It was a consensus of the task force that this would be an administrative loophole. It would not develop a conscientious objector position in response to military taxes.

However, both the judicial and legislative options will be pursued simultaneously. Plans for the legislative option are the more developed.

For the legislative route to work, says Delton Franz, director of the Mennonite Central Committee Peace Section office in Washington, D.C., the problem of conscience and taxes will have to be defined carefully. Currently a paper focusing on the reasons the General Conference has a major problem of conscience with collecting taxes from its employees is being drafted. After it has been reviewed and okayed it will be sent along with cover letters by leaders of the historic peace churches to congresspersons representing major constituency concentrations and those on key subcommittees. Later on church members will also be asked to write letters. It is important, says Franz, to define the problem of conscience in such a way that it will motivate congresspersons to work vigorously for the bill.

Another follow-up to these initiatives will be a visit to Washington of the most influential peace church leaders to solicit support from selected members of Congress and to obtain a sponsor for an exemption bill.

In preparation for the next meeting of the task force in November law firms are being contacted for advice on optimum judicial procedures should the task force decide to initiate a case as plaintiff. However, there is doubt that a judicial process would be productive.

There is a possibility that a parallel task force will emerge in Canada. Ernie Regehr, director of Project Ploughshares, Waterloo, Ontario, notes the necessity of defining the question of militarism in Canadian terms for Canadians. Regehr is attempting to gather a Canadian task force.

This mirrored a growing enthusiasm for the Peace Tax Fund legislation in many organizations and congregations of the General Conference. This would ultimately allow Mennonites to pass their well-worn buck all the way to Washington, D.C., and let Congress take the blame for further delays.

New Call to Peacemaking

The New Call to Peacemaking initiative continued in .

  • Tax resistance was on the agenda at the follow-up meeting for churches in the central United States in .
  • In , a hundred participants, mostly Mennonites, but also Quakers, Brethren “plus several Catholics and a Presbyterian” came to the fourth Mid-America New Call to Peacemaking. “Conscription of Youth and Wealth” was the theme, and tax resistance was again high on the agenda:

    In the workshop on conscription of wealth Bob Hull, secretary for peace and social concerns of the General Conference, suggested some alternatives to paying war taxes. Others offered their own suggestions. It was decided that resisting war taxes is a complicated affair and that each person should decide according to their conscience. Several expressed the desire to pay taxes for education, welfare, and other social services, and wished there was an alternative such as the World Peace Tax Fund. [Richard] McSorley, who has had contacts on Capitol Hill, responded by saying that until there is a large grass-roots movement of tax resistance the WPTF doesn’t stand a chance.

    The latter half of the workshop included sharing by Bruce Chrisman, Carbondale, Illinois, who is involved in a federal criminal case, one of two in the U.S. involving tax resistance. His case is significant because it will provide a precedent either for or against tax refusal on the basis of conscience and religious convictions.

    In Chrisman received draft counseling from James Dunn, pastor of the Champaign-Urbana (Illinois) Mennonite Church. He made a covenant with God to only pay taxes for humanitarian purposes. Since that time he has paid no federal income taxes. It wasn’t until this year, however, that the government prosecuted him, charging that he willfully failed to disclose his gross income in . “Willful” is the key term, because Chrisman claims he conscientiously chose not to disclose his income. He feels the government has purposely waited to build its case.

    “The government wants to establish a precedent in order to prosecute other tax resisters.” But Chrisman is confident. “We’re going to win and establish a precedent the other way,” he said. He believes he has a strong case. Part of that strength comes from his affiliation with the General Conference Mennonite Church. He read from a statement from the triennium which opposes war taxes and supports those who resist paying them. “That’s a beautiful statement!” he exclaimed, explaining that it has important legal implications for his case.

    In a moving conclusion to his talk Chrisman said that when he first appeared in court this year he was “scared to death.” “Today,” he said, “I have no fear in me. God has given me an inner peace. I know I’m doing what he wants me to do.” No one disagreed.

    • Chrisman would lose his court case. On he was convicted of failure to file (he filed, but the government contended the information on the filing was not sufficient to make it legal).

      During the pretrial hearings Judge J. Waldo Ackerman allowed Robert Hull, secretary for peace and social concerns of the General Conference, and Peter Ediger, director of Mennonite Voluntary Service, to testify about Mennonite witness against war and conscription of persons and money for war purposes. But the testimony was disallowed at the trial.

    • Chrisman would ultimately be sentenced to pay the taxes and court costs, to do a year of Mennonite Voluntary Service, and to probation. He spun this as a victory of sorts:

      “I’m amazed… I feel very good about the sentence. The alternative service is probably the first sentence of its kind for a tax case. I think it reflects the testimony in the trial and its influence on the judge.”

      Chrisman’s attorney filed an appeal of the conviction, which was heard in , with the Mennonite General Conference filing an amicus curiae in Chrisman’s behalf.

Miscellany

  • A letter to the editor from Jacob T. Friesen described how he withheld a symbolic $13 from his income taxes “to gain attention and create opportunity to ‘dialogue for peace.’ ”
  • The issue covered a tax dispute between the Canadian government and some Hutterite colonies. The colonies refused to pay on the grounds that they were churches; the government disagreed and went after them for “about $37 million in back income taxes and interest”
  • The issue told of the Manitoba Alliance Against Abortion, whose bank accounts had been frozen by the Canadian tax agency to pay for the taxes the organization’s president, Joe Borowski, had been refusing to pay for several years. The organization disputed that the funds belonged to the organization’s president and could thereby be seized, saying that the funds were meant for a legal battle against legal abortion. A letter-writing campaign by supporters of the group was credited for pressuring the government to abandon the seizure.
  • Chris Dueck, in the edition, called Mennonites out for complaining about Caesar’s war taxes while hoarding Caesar’s currency. “For us to refuse payment of taxes is to say ‘we want to keep the money we get through your military-economic policies, but we don’t want any of the guilt.’ The war tax issue is shedding guilt without shedding the selfish heart.”
  • On , members of the St. Louis Mennonite Voluntary Service unit announced their refusal to pay the telephone excise tax and its redirection to the MCC.
  • Robert V. Peters hoped that “seeking ways to resist the military machine (e.g. war tax resistance)” would be on the agenda at the Mennonite World Conference, in the edition.
  • In the edition, Gordon Houser looked into the New Creation Fellowship intentional community — which “was born out of the concern of a small group of people about the sad state of our society [and] a common involvement in simple living, war tax resistance, and prison reform.”
  • In , twenty people “from the General Conference Mennonite Church, the Mennonite Church, the Conservative Conference, and the Beachy Amish” met “to air trends within the Mennonite church and to share concerns.” Among those concerns, as expressed in a jointly-framed statement:

    According to the direct command to pay taxes (Romans 13:6,7) and according to the specific word of Christ on the payment of taxes to “Caesar” (Matthew 22:15–22) we believe we are under obligation to pay taxes levied by the law. We regard taxation as the power of the state to collect monies needed for its budget and not as voluntary contributions by citizens.

  • The Minneapolis conference was given credit for encouraging peace-minded clergy to come together and discuss the arms race and peace advocacy.
  • William Stringfellow addressed the Church of the Brethren Symposium and suggested that the contemporary urban church should renounce its tax-exempt status. “since present tax privileges curtail the church’s freedom to speak out on important matters and keep it from engaging in tax resistance.”
  • The South Seattle Mennonite Church issued a letter of support for war tax resisters, saying in part:

    [G]ood citizenship does not imply that we should obey our government without regard for Christian conscience. Rather, good citizenship leads us to work as a church and human community towards the establishment of God’s kingdom on earth… We believe that Christ’s strength is in his weakness and that the present aggressive stance of the world’s military powers runs counter to our call to be peacemakers.

  • In the issue, Ferd Wiens attacked “what may be called a ‘peace” cult” of Mennonite flagellants who, in his view, had turned the doctrine of nonresistance on its head to make it a doctrine of civil disobedience — calling out promoters of war tax resistance in particular.
    • Walter Regier agreed, writing that “[e]mphasis on world peace through demonstrations and nonpayment of taxes simply brings confusion into our ranks” and distracts from “more important issues that we face in our day… like abortion, homosexuality, and divorce”.
  • The U.S. branch of Pax Christi (a Catholic peace movement) invited some of their Mennonite counterparts to their annual convention in .

    Mennonites Bob Hull and Don Kaufman of Newton, Kansas, led a workshop on tax resistance and the World Peace Tax Fund Act. Interest in this was strong. About 40 persons, including some tax resisters, participated. Hull is peace and social concerns director for the General Conference; Kaufman is author of The Tax Dilemma: Praying for Peace, Paying for War.

    In a private meeting with Sister Mary Evelyn Jegen, executive secretary of Pax Christi USA, and Gordon Zahn, a Catholic conscientious objector in World War Ⅱ, Hull, Kaufman, and William Keeney explained the General Conference resolution on war taxes. Keeney, North Newton, Kansas, is director of the Consortium on Peace Research, Education, and Development.

    Although Pax Christi USA, supports the World Peace Tax Fund it has not responded to its members who engage in war tax withholding and are requesting official support from Pax Christi.

  • Albert H. Epp felt that civil disobedience and other sorts of confrontation with government “can ensnare a people in activities that make them obnoxious to the general citizenry. It is ‘good’ deeds that earn respect and give us a right to speak.” For this reason “It seems improper for Christians to start at the point of urging illegal tax-resistance rather than first declaring a church-wide month of prayer for a national crisis.”

    In my congregation we took a poll on ideal ways to influence government. We prefer to exhaust all legal means to achieve peace before we engage in illegal maneuvers. Only 5 percent approved of refusing to pay one’s tax as a protest. But in terms of practical, positive solutions, we found that 65 percent approved the World Peace Tax Fund alternative; 85 percent approved writing the President and Congress; 85 percent approved using the ballot box to elect responsive leaders; and 89 percent approved increased giving to decrease taxes.

    • But David Graber responded that in his opinion “the demand to lay down our tax dollars is a similar call to idolatry” as those that prompted the civil disobedience of Shadrach, Meshach, and Abednego. “Thank God for Christians today who refuse to cooperate with our government’s demands in Jesus’ name. Where is Epp’s recognition of their witness?”
    • And Mark S. Lawson added that the blessings of government that Epp felt we should all be humbly grateful for weren’t all that. For example: “My country forces me to cut my income below the taxable level so I can obey both the laws of God and man. Religious liberty is only for those who support the killing in wars financed by their tax money.” He seconded the idea that only through “widespread tax refusal” could pacifists pressure Congress into creating an alternative for conscientious taxpayers.
    • C.B. Friesen was more appreciative of Epp’s take. He trotted out the usual Render Unto CaesarRomans 131 Peter 2 biblical justification for submission to civil government and said that those who counsel war tax resistance “mostly benefit their egos” in service of their “own philosophies and pet theories”.
  • The Mennonite Central Committee Peace Section (U.S.) met at . They “formally supported the passage of the World Peace Tax Fund bill” but “decided against sponsoring a vigorous campaign to promote Mennonite participation in a war tax resistance campaign. Section members felt such a resolution would not reflect the will of their constituent bodies.” So they instead adopted the kick-the-can routine, passing “a resolution that the section ‘is prepared to consider at its meeting a decision to promote participation in a war tax resistance campaign.’ ” There seemed to be some acknowledgment of flaws in the Peace Tax Fund bill:

    The section said in resolution “that it is conscience that the WPTF legislation might not in itself force a significant reduction in military spending, but it recognizes that it would provide funds for peacemaking efforts and would be a witness against military spending.”


This is the thirty-second in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we reach the middle-1980s.

The Mennonite

A conference held in and sponsored by the Mennonite Church General Board (I think this is distinct from the General Conference Mennonite Church’s General Board, but it gets confusing) concerned “The Church’s Relationship to the Political Order.” War tax resistance was among the topics discussed:

John and Sandy Drescher Lehman of Richmond, Va., told how they followed their conscience and decided a few years ago to withhold the part of their income taxes that they figure goes for military spending.

Now they have become employees of Mennonite Board of Missions in their role as co-directors of the Richmond Discipleship Voluntary Service program. “What should an institution do when its employees, following their consciences, ask that we stop withholding taxes from their paychecks?” asked MBM president Paul Gingrich.

A panel of four attempted to answer the question, including Robert Hull, soldier-turned-tax-resister who is peace and justice secretary of the General Conference Mennonite Church. He explained how his denomination, with the instruction of its members, is now breaking the law by not withholding taxes from the paychecks of seven of its employees who have requested that.

In an editorial in the edition, E. Stanley Bohn wrote that war tax resistance is an example of Christians taking their doctrine seriously and taking risks for it, and that this is useful in missionary work. Excerpts:

While my wife, Anita, and I were in a language school in Mexico, we stayed with a family that claimed to have a faith but had no relation to any congregation. They had a good supply of humorous imitations of TV preachers and stories of inconsistencies of church people. They also had the feeling that churches were exploitive of people and supported the exploitive governments to the north and their manipulation of governments in Latin America.

When I explained one night at the evening meal that in my denomination people often took a different position than the government, they listened politely. But when I explained there were Christians who took the New Testament so sincerely that they accepted fines and jail terms, they wanted to know more. Accepting penalties for conscientious objection to war, non-registration, refusing to pay a war tax and offering sanctuary to Central American refugees caused at least the son in that family to reconsider a faith he had earlier ridiculed.

The second incident happened in Japan with a Japanese friend who had lived in our home as an MCC trainee. Christianity is not sweeping the country in Japan. Although the door is not closed to Christian missionaries, it may be that a large percentage of the people are closed to a Christ who has been identified with what the West did to Asians in Vietnam, their parents in World War Ⅱ and with the current pressure on Japan to violate its constitution and establish armed forces capable of international war.

Our friend had arranged for a meeting of a group of his student friends, some of them non-Christian. He asked me to speak while he translated on the topic of peacemaking efforts of Mennonites in the United States. Topics like draft registration, prayer vigils at missile sites or war taxes — that are controversial for us — were in his eyes exactly what was needed to make credible what the church was teaching and to open the minds of his friends to the Christian faith.

In Canada and the United States we often see the more controversial peace witness and overseas missions as opposite kinds of religious expression, having little to do with each other. Yet in some overseas situations the unbelievers we met were more open to the gospel if it included a peace witness that was clearly international and repudiated protecting ourselves at the expense of others (not that their governments would be any more receptive to that than ours is).

From their viewpoint it is clear that such witness efforts as those of Christian war tax refusers actually aid the work of overseas missions.

This may put our triennial conference action in a different light. At the Bethlehem conference our delegates voted that we would not accept the position in which the U.S. laws put us: that the church act as a tax collector, taking taxes for war from those who are conscientiously against war. That stand may some day require us to pay for legal assistance. Since our conference was not unanimous in taking this stand, it was agreed that costs should be covered by donations from those who believe this was the right path to take.

Those who contribute to such legal expenses, if and when they come, may feel they are paying a penalty for having a conscience. However, whether the ruling is favorable or unfavorable, their dollars may help our overseas mission dollars accomplish more. They may be helping to open some minds closed to national and tribal gods and hungry for the God of all nations who makes a difference in people’s lives.

This news comes from the edition:

About a year ago, Mennonite Central Committee established a task force to study how MCC should respond to employees’ requests that MCC not withhold federal taxes from their paychecks. This was to enable them to keep that portion of their taxes used for military purposes. After meeting with leaders from eight conferences, the task force reported in that none of the conference groups was in favor of honoring the employees’ requests. Even though the General Conference honors such requests by its employees, the executive committee of its General Board did not favor MCC taking similar action.

The edition reported:

The former moderator of the General Assembly of the Church of Scotland (Presbyterian) has called for the creation of a peace army committed to withholding the 13 percent of income taxes that the British government spends on defense. Lord MacLeod of Fuinary hopes such an army will be able to persuade the government to allow people to give an equivalent amount of their taxes to relieve world hunger instead. Even if the government refuses to go along with the idea, he said, taxpayers should still withhold the money and give it to famine relief.

In the edition, Richard McSorley wrote about having taken “a vow of non-violence.” The Catholic peace group Pax Christi was encouraging people to take such a formal vow annually, and was encouraging the Catholic Church to support such vows by providing a ritual context for them.

In my formulation of the vow I said, “I, before the cross of Jesus Christ, vow perpetual non-violence in fulfillment of the command of your Son, ‘Love your enemies.’ ” It seems to me beyond doubt that I cannot love a person in the same act in which I kill that person. The vow means I will not take part in killing anybody. That means I will not pay taxes for weapons of death and be a part of the preparations to kill done by the military or the hangman or the abortionist. Neither will I hold, as morally acceptable, the program of killing some to save others.

The Mennonite Central Committee met in to consider the question of war tax withholding for its employees:

Discussion about payment of U.S. federal income taxes used for military purposes — or “war taxes” — was prompted by a request from four MCC Akron employees who asked MCC to stop forwarding the portion of their income taxes which go for military spending. In letters last year to the executive committee, the four cited deployment of missiles in Europe, U.S. funds for war in Central America, MCC’s support of conscientious objection during the Vietnam War and the deaths of friends killed by American-made weapons as basis for the request.

A tax withholding task force reported to the board that, after discussions with eight Mennonite and Brethren in Christ conferences, “no group counseled MCC to honor the requests.” MCC Canada indicated that payment of military taxes is not an issue among Canadians “at this time.” The task force recommended that MCC “continue to withhold and forward taxes to the (U.S.) government.”

Possible penalties for not forwarding an employee’s tax include the amount plus interest, a $10,000 fine and/or five years imprisonment.

Board member Phil Rich, who served on the task force, emphasized that conference leaders “agonized” over the decision and observed that “none of the groups said that civil disobedience is absolutely wrong.” Some of the leaders, he indicated, “are in favor but do not think their people will go along.”

He also noted that most conferences are open to dealing with the issue in the future.

During a lengthy discussion, board members wrestled with the issue. Ray Brubacher, a Canadian, indicated that his church allows him to withhold the military portion of his income tax. “I cannot,” he said, “vote against their request if I can [have taxes not withheld] myself. I don’t want to vote against the constituency, but I cannot vote against my conscience.”

Larry Kehler of the General Conference noted that his denomination had decided in not to forward the tax of individuals who had made such a request. As a member of that conference, he indicated that he “could not vote for the recommendation.” Both said that their vote would be made with “much pain.”

Other board members shared their pain but agreed with MCC Canada representative Ross Nigh that “we are bound by the process. We went to the conferences in good faith, and not one recommended that we withhold taxes. In the interest of the wider brotherhood, we must vote for it.” The recommendation passed with four against and two abstentions.

The board also passed recommendations that affirm the four and others who make a similar request and that encourage MCC to find ways for them to resist payment legally. Staff were also encouraged to increase efforts to educate the churches about the relationship between militarism, hunger, development and refugees.

The task force also suggested that MCC and the conferences hold a study conference on church/state issues.

In a prepared response, Earl Martin read a statement on behalf of the four that expressed appreciation for the process and deliberation but appealed to the conferences to discuss the issue at their next annual conventions. The four also asked MCC to help facilitate the discussion and invited the conferences to report their findings at the MCC annual meeting.

Martin also pointed out that while U.S. members of MCC’s seven constituent conferences donated $9.4 million to MCC in , they paid an estimated $159 million in military taxes. Approximagely $880,000 was paid during the course of the meeting.

When the General Board met in , however, they backpedaled from their own participation in this decision:

[The board] passed a motion brought by CHM U.S. that GB reverse its recommendation to the Mennonite Central Committee that it continue to withhold taxes from its employees even when they request otherwise.

Staff member Robert Hull… disagreed with MCC’s decision not to stop withholding taxes of employees. He said the General Board is partly responsible because it was contacted, along with seven other denominations when the decision was being made.

The MCC executive committee met in and continued to hash the question out:

The committee continued to struggle with the issues posed by MCC employees whose request not to have income taxes withheld was rejected after long debate at the MCC annual meeting in . It was decided at that time that, despite this decision, MCC should continue to affirm the integrity of those objecting to war taxes and establish a committee that would study and create broader awareness of the impact of militarism on refugees, hunger and development.

But the mandate of that group, which is to begin meeting in , was not clearly defined. Executive committee chairman Elmer Neufeld said that there seems to be a “strong expectation” from some that the special committee will continue to work specifically on the tax withholding issue. Others said the committee’s task was to struggle with congregations to find legal ways to express a Christian witness on the issue of militarism.

It was also reported that the General Conference Mennonite Church has had further discussion regarding how to counsel MCC to respond to the request from its staff on income tax withholding. At MCC’s annual meeting it was reported that MCC representatives had met with constituent conferences and that none had counseled MCC to honor the request of staff. In the General Conference’s General Board decided to counsel MCC “that they honor requests of their employees to not have their taxes withheld, in line with General Conference policy.”

An update in the edition noted:

As authorized by the triennial sessions, the conference is honoring the requests of four employees not to withhold income tax due to the U.S. Government. Thus far, Internal Revenue Service has not taken action against the conference.

Originally, seven such employees had requested not to have taxes withheld. This was later reduced to five. Now it’s four. I can’t tell whether this is from a general shrinkage of staff or from a flagging of enthusiasm for war tax resistance.


This is the twentieth 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 1973

In , the Mennonite Church had the luxury of being by-standers as the General Conference Mennonite Church wrestled with the war tax issue, and in particular about whether to continue to withhold income taxes from the salaries of their employees who were conscientious objectors to military taxation (the Mennonite Church would get its own chance to wrestle with these issues a bit later on), at a special mid-triennium conference on the issue. Meanwhile, disgruntled conservative Mennonites met at the Smoketown Consultation, Peace Tax Fund advocates ramped up their campaign, and the New Call to Peacemaking pushed the Peace Churches to step up their game.

As a result, there was a plethora of war tax resistance-related content in Gospel Herald that year.

The issue of Gospel Herald quoted Don Kaufman on the war tax problem:

“The federal income tax is the chief link connecting each individual’s daily labor with the tremendous buildup for war,” Donald D. Kaufman observes in his new book, The Tax Dilemma: Praying for Peace, Paying for War (Herald Press: ). “Preoccupied as some citizens are with paying too much tax, I suggest that the crucial issue has to do with the purpose for which tax monies are used,” Kaufman maintains. “While a young person can be exempted from personally serving in the Armed Forces, no one is easily exempted from making contributions to the military leviathan.” In his book, Kaufman considers issue of the two kingdoms. After a brief examination of the biblical background, he traces the history of conscientious objection to war taxes. He discusses a dozen viable options which concerned Christians can use “to register our faithfulness to Jesus Christ as Lord and our opposition to corporate war making by the state within which we live.”

“The Bulletin of the Mennonite Biblical Seminaries” which was included as a supplement, announced that Henry Poettcker would be the new president of Mennonite Biblical Seminary:

[W]hat words can we say to our brother in his new responsibilities? Lawrence Burkholder in the consultation on taxes and war initiated an intriguing discussion on the manager (or the administrator) and the prophet and corporate responsibility. He observed that with only a few incidental references, "the Bible is almost solidly against those who assumed responsibility for institutional life" (a distressing word for a biblical scholar on his inauguration).

At the meeting of the Mennonite Board of Missions, it became clear that Mennonite Church agencies would also have to deal with the tax withholding question that was roiling the General Conference Mennonite Church:

Ray Horst reported that two staff members have said they would want to consider a personal response on war taxes should Mennonite Board of Missions seek alternatives to such withholdings. The directors acted to continue discussions with other Mennonite groups and Mennonite Church agencies on the war tax question.

In the issue, Carl Kreider offered simple living and charitable giving as war tax resistance techniques:

How to save taxes.

There has been much discussion about the appropriateness of paying for war as we pray for peace. Some have sought ways in which they can refuse to pay federal income taxes and thus give a concrete witness against the militarism which plagues the U.S. and many other countries of the world — even, alas, poor countries.

The focus on income taxes may obscure the fact that there are many other federal taxes which are also used to support the national defense establishment. In fact, in the personal income tax provided only about one half of the non-trust fund U.S. federal revenue. The other half came from a variety of sources such as the corporation income tax, excise taxes (on many items such as telephone service, air travel, automobile tires, gasoline, and especially alcohol and tobacco), estate and gift taxes, and customs duties.

Can we avoid paying these taxes? Not completely, but we can reduce the amount we pay by the simple device of not buying at all the things which are harmful and by reducing our expenditures for all other items by holding down our standard of living. The United States tax law is very generous in allowing deductions for making contributions to churches and charitable institutions. (The Canadian law is less generous.) Up to 50 percent of income may be deducted.

These charitable gifts will first of all reduce sharply the amount of federal income tax we pay — in some cases even avoiding the tax completely. But in the second place, since the gift to charity will reduce our remaining disposable income we will have reduced our standard of living and thus will have to pay less of the hidden taxes which also support the defense establishment. The corporation income tax, for example, is one third the size of the personal income tax.

Although the check to pay the corporation income tax is sent to the government by the corporation, rest assured the corporation will, if they possibly can, pass on the tax to the consumer in the form of higher prices for the things the corporation sells. If we don’t buy the product, we aren’t paying this tax.

Reducing our standard of living as a means of avoiding federal taxes has an important additional benefit. It is a powerful witness that we are disturbed by the disparities in wealth and income throughout the world. Our lives should demonstrate that we can get along without buying the multitude of things an affluent America deems important.

A report on an protest at Titan Ⅱ missile base noted that “Also scheduled for the same day will be a nonviolent protest at the Wichita offices of the Internal Revenue Service, designed to draw attention to tax money being used for military expenditures…” And a separate report on a protest at Rocky Flats said that “On , tax resisters made statements about their refusal to pay for war in a press conference outside the IRS office.”

The issue brought news of the Quaker war tax resisters Bruce & Ruth Graves’ court battle:

Quaker couple billed for tax not owed

A Quaker couple from Ypsilanti, Michigan, attempted to claim a “war tax” credit on federal income tax returns, but has lost an unusual case before the U.S. Supreme Court, the Associated Press reports. The court left intact lower court rulings that Bruce and Ruth Graves, as conscientious objectors, may not claim such a credit. The couple had sought a refund of the portion of their taxes used for war materials.

, the Graves have converted the “foreign tax credit” on their federal tax forms to a “war tax credit” and entered only 50 percent to the income tax otherwise due. Each year they have asked a refund but not received it. So after failing to get the couple to sign corrected tax statements, the government initiated action to collect the “deficiency” even though it had already collected the correct amount. The appeal argued that the government’ s action violated the Graves’ constitutional right to freedom of religion.

Catholic priest John M. Garvey also fought the law and the law won, a bit. The Gospel Herald had the scoop:

Priest who refused to pay taxes has to get around without a car

Father John M. Garvey gave up his car for Lent. Actually, the Internal Revenue Service hauled it away on Ash Wednesday. It now sits amid big, drab army trucks behind a fence topped with barbed wire 20 miles away in Mobridge, S.D. It is there because the Roman Catholic priest has not paid income taxes as a protest against military spending and the federal government’s treatment of Indian people.

Without a car on the South Dakota prairie, the priest has been walking more, hitchhiking, and riding buses. “It’s been inconvenient,” he said, and when he does he gets some puzzled looks. “But it’s no big dramatic thing. I’m not standing out there shivering to death.”

John K. Stoner, in the issue, imagined the conversation between a taxpayer and his or her Maker in the aftermath of a nuclear holocaust:

There was a blinding flash of light, an explosion like the bursting of a million bombs, and in an instant everything was burning in a huge ball of fire.

The first time it was the Flood.

But next time the fire… It was the End.

Afterward a prominent evangelical leader was being quizzed by his Maker.

“You say you were taken by surprise. But didn’t you know it might happen?”

“Well, yes, Sir. I guess I did, Sir. But You see, Sir, they…”

“Wasn’t anybody talking about the fantastic risks involved? But not risks really. It was a certainty. As predictable as death and taxes.”

“Well, Sir, I can see it now. But hindsight is always better…”

“What do you mean, hindsight? Couldn’t you discern the signs of the times?”

“Well, Sir, we were kind of busy…”

“Doing what?”

“Well, Sir, some of us were searching for remnants of Noah’s Ark. We thought if we found it maybe they would believe in You…”

“But surely you weren’t all hunting Noah’s Ark?”

“Well, Sir, not exactly. But a lot of people who weren’t hunting it were watching movies about the search. And then we were busy defending the Bible.”

“Why didn’t you know it was going to happen? Surely there were people warning you. In fact, I had assigned a few Myself to sound the alarm.”

“Well, Sir, You see, Sir, those people… I don’t know quite how to say this… er… they didn’t believe the way we… er… I mean I…”

“Did you think you could go on building three more bombs a day forever and not blow things up?

“Well, Sir, You see, I thought You would look after those things. I didn’t think it would happen unless You wanted.

“Women nursing infant babies? Children swinging on the side porch, playing in the lawn sprinkler? An old man reading his Bible? Millions of people, burned up?”

“Well, sir, in retrospect it does look rather overwhelming. I’m not sure it was really fair. But then, things were getting rather bad, what with communism, homosexuality, welfare, big government, pollution…”

“And capitalism, national security, the good life, nuclear deterrence.”

“Well, Sir, I hadn’t thought of those things as…”

“Why not?”

“Well, Sir, You see, the people who talked about those things were not… er… Bible believing. As an example, they talked about resisting war taxes, even though the Bible says, ‘Render unto Caesar…’. Things like that…”

“You paid your taxes?”

“Well, Sir, yes, Sir, I did.”

“Every penny?”

“I think so, Sir.”

“Are you saying that I am responsible for this fire and your tax dollars were not?”

“Well, Sir, I… er…”

“Next!”

Allan W. Smith responded in a letter to the editor, saying that Christians should beware of inadvertently putting themselves under an Antichrist who promises worldly peace at the expense of abandoning Biblical truth:

In Stoner’s depiction of the scene of judgment day, it is to be observed that Jesus dictum, “Render therefore unto Caesar the things which are Caesar’s,” is contradicted. It is not to be supposed that Jesus and Paul, who both told people to pay their taxes, were ignorant of the way that Rome got and held its power. Taxes are, after all, not freewill gifts to the state, and we may well be grieved with the way the state uses them. However, we must all live by our Word-enlightened consciences.

In , the General Board of the Mennonite Church met. Gospel Herald reported:

A proposed Mennonite Church statement on militarism and conscription, originally drafted by MBCM staff members Hubert Schwartzentruber and Gordon Zook in consultation with several other persons, was presented. The Board gave the statement extensive discussion and some refinement, and unanimously approved the document for submission as a recommendation from MBCM to the General Board for presentation to the Mennonite Church General Assembly. The statement contains sections on peace and obedience, use of material resources, Christian service and conscription, and militarism and taxation.

That article also noted that the Mennonite Board of Congregational Ministries met and approved a “task force to represent the Mennonite Church in cooperation with the General Conference Mennonite Church committee on conscientious objection and tax exemption.”

Hubert Schwartzentruber gave the keynote address at the Allegheny Conference annual meeting:

Sensing the radical nature of his comments on the theme, “The Way of Peace,” Schwartzentruber said that he could be taken to jail if he put into action his beliefs on such issues as war taxes and conscription. If he had to go to jail, he said, it would be easier to go with brothers and sisters in the faith. Peacemaking is the way of Jesus, but it has to be the work of the church and not of individuals alone, he said.

Representatives of the Mennonite Church gathered in Waterloo, , and war tax resistance was on the agenda but was overshadowed by other concerns about draft registration:

Debate over the proposed statement on militarism and conscription was centered in two subpoints. One counseled Mennonites not to comply with any military registration law that might be passed by the U.S. Congress if the Department of Defense and not civilians would be responsible for the registration program. The other point counseled administrators of church schools not to comply with any legislation which might be passed that would require them to provide information about their students for purposes of registration.

Noting that passage of any such registration bill is very much in doubt, Linden Wenger, Harrisonburg, Va., told fellow delegates, “It seems to me we’re being a bit premature in making an issue of these two items.” Wenger also said that he “will not hinge my decision” on whether to support compliance with a registration law on whether it is administered by civilian or military personnel.

Other delegates, including John E. Lapp of Souderton, Pa., responded that it was important that the items in question not be deleted.

In the amended statement which was finally approved, the two items were combined and weakened slightly, but were retained. A subpoint urging “careful biblical study” on the issue of war tax payment was added. In addition, the statement was upgraded from “guidelines” to a full statement of position.

The eventual statement on militarism and conscription that came out of the Waterloo conference on was reprinted in Gospel Herald. It included the following section:

On militarism and taxation

We recognize that today’s militarism expresses itself more and more through expensive and highly technical weaponry and that such equipment is dependent upon financial resources conscripted from citizens through taxation. Therefore,

  1. We encourage our members to pursue a lifestyle which minimizes such tax liability through reduction of taxable income and/or increase of tax deductible contributions for the advancement of the gospel and the relief of human suffering.
  2. We endorse efforts in support of legislation which would provide alternative uses for taxes, paid by conscientious objectors to war, which would otherwise be devoted to military purposes.
  3. We encourage our congregations to engage in careful biblical study regarding Christian responsibility to civil authorities including issues of conscience in relation to payment of taxes.
  4. We recognize as a valid witness the conscientious refusal to pay a portion of taxes required for war and military efforts. Such refusal, however, may not be pursued in a spirit of lawlessness nor for personal advantage but may be an occasion for constructive response to human need.
  5. We encourage our congregations and institutions to seek relief from the current legal requirement of collecting taxes through the withholding of income taxes of employees, especially those taxes which may be used for war purposes. In this effort we endorse cooperation with the General Conference Mennonite Church in the current search for judicial, legislative, and administrative alternatives to the collection of military-related taxes. In the meantime if congregational or institutional employers are led to noncompliance with the requirement to withhold such taxes, we pledge our support for those representatives of the church who may be called to account for such a witness.

On , Robert C. Johansen (“president of the Institute for World Order”) spoke at Goshen College and boosted war tax resistance:

Johansen encouraged his listeners to become part of a “new breed of abolitionists,” to take a more active stance, even if this included refusing to pay war taxes and refusing to be drafted. He reminded his audience that those in opposition to slavery had also defied the law in order to bring about change.

Gordon Zook, in the issue, wrote that the whole economy was distorted towards militarism, and took a sort of sideways look at tax resistance in that context:

One current issue of obedience is the militaristic mentality which keeps producing new weapons systems at the expense of basic human needs. So much of North American “abundance” results from the distorted values and priorities of our militaristic economy. Many are wondering, how to repent of such involvements including questions of responsibility for the use of tax revenues.

In the same issue, John K. Stoner was back to urge conscientious objection to nuclear deterrence which necessarily meant action before the nuclear war, not just options to be held in reserve for after the war started:

Mennonites who believe that the Bible teaches conscientious objection to military service should also be conscientious objectors to the concept and practice of nuclear deterrence. We have expressed conscientious objection to military service by refusing military service, whether by refusing to put on the military uniform, going to prison, doing alternate service, or emigrating. We should express our Conscientious objection to the concept and practice of nuclear deterrence by publicly rejecting the myth of nuclear deterrence, denouncing the idolatry of nuclear weapons, refusing to pay war taxes, and identifying with resistance to the nuclear madness.

Mennonites should do this because the concept and practice of nuclear deterrence is a form of military service in which the entire population has been conscripted. The concept of nuclear deterrence epitomizes the spirit of war. The practice of nuclear deterrence is to war what lust is to adultery, and whoever engages freely in lust should not consider himself innocent of adultery. As E.I. Watkin has said, it cannot “be morally right to threaten immoral conduct.” To plan and prepare for the annihilation of millions of people is a culpable act in the extreme, and whoever does not deliberately and explicitly repudiate the concept and practice of nuclear deterrence participates in the act.

The Catholic peace group Pax Christi wanted in on the war tax resistance action according to this report of their convention:

The U.S. branch of the international Roman Catholic peace movement, Pax Christi USA, initiated informal contacts with General Conference Mennonite peace spokespersons . Rural Benedictine College at Atchison, Kan., provided the setting for the sixth annual convention of Pax Christi USA, at which Mennonites Bob Hull and Don Kaufman of Newton, Kan., led a workshop on tax resistance and the World Peace Tax Fund Act. Interest in this was strong. About 40 persons, including some tax resisters, participated. In a private meeting with Sister Man Evelyn Jegen, executive secretary of Pax Christi USA, and Gordon Zahn, a Catholic conscientious objector in World War Ⅱ, Hull, Kaufman, and William Keeney of Bethel College, North Newton, Kan., explained the General Conference Mennonite Church resolution on war taxes. Mennonite Central Committee Peace Section’s Christian Peacemaker Registration form received active interest at the convention, particularly during a workshop on “Militarism in Education.” The possible resumption of registration and perhaps the draft in the U.S. is stimulating regional Pax Christi groups to promote conscientious objection to war by Catholic youth.

The issue noted that MCC Peace Section (U.S.) is sponsoring a speakers bureau… to promote support of the World Peace Tax Fund among U.S. Mennonites and to be supportive of persons and groups who refuse to pay taxes used for military purposes.” The article included a list of speakers with their addresses and phone numbers, in case you’d like to track down some of the people involved back then.

When the MCC Peace Section (U.S.) met , war tax resistance was on the agenda:

Resolutions concerning the Iranian-U.S. crisis, SALT Ⅱ, and the proposed World Peace Tax Fund were passed at the fall meeting of Mennonite Central Committee Peace Section (U.S.), Nov. 30–Dec. 1 at Akron, Pa.

Section members also agreed to postpone a decision on a resolution to support war tax resistance campaign until they could have further dialogue with constituent members…

The World Peace Tax Fund (WPTF) bill now before Congress also received an endorsement from the Peace section group. The bill would provide a legal means for conscientious objectors to channel the portion of their tax dollar which now goes for the military budget to be used in a special fund for projects to promote world peace.

The section said in resolution “that it is conscious that the WPTF legislation might not in itself force a significant reduction in military spending, but it recognizes that it would provide funds for peacemaking efforts and would be a witness against military spending. The section continues to support other forms of witness against military spending, including persons who refuse to pay war taxes.”

Although Peace Section has given staff time to the promotion of a better understanding of WPTF in its constituency, it had not before been a formal sponsor of the bill.

Peace Section has also established a bureau of Christian speakers available to address congregations and other groups concerning WPTF.

On , a Mennonite war tax resister was convicted of tax evasion. I found it interesting that the prosecutor attacked Chrisman’s acts on scriptural grounds:

Federal court convicts Mennonite in Illinois war tax resistance case

Bruce Chrisman, 30-year-old General Conference Mennonite, was convicted on by U.S. District Court in Springfield, Ill., of federal income tax evasion.

Chrisman, who lives in Ava in southern Illinois, was charged with failing to file a tax return in . Actually Chrisman did file a return in and other years for which the government said he failed to file. But the returns did not contain the financial data the Internal Revenue Service contends constitutes a legal tax return.

Chrisman attached letters to his returns saying he objected on religious and moral grounds to paying taxes that support the U.S. military. His defense lawyers said the government had to prove that he “willfully” failed to file a return — that he knew what the statute required and purposefully decided not to comply.

At a three-day criminal trial Chrisman said, “The returns I filed with the IRS were in accordance with the dictates of my conscience and religious beliefs and the IRS code.”

He testified that his father never hit him and that “guns, even cap guns, were never allowed in our home.”

The prosecuting attorney read Romans 13, Luke 20:20–26, and Matthew 17:24–27 and asked Chrisman, “Don’t you believe in the Bible? Doesn’t it state here you should pay taxes?”

Chrisman said, “The government is not the supreme authority in my life, but Jesus Christ is.”

In the closing arguments to the jury the prosecution said Chrisman’s “joy” and “peaceful composure” exposed his lack of deeply held religious beliefs.

James Dunn, Mennonite pastor in Urbana, Ill., observed the trial. He said evidence of Chrisman’s character and of his pacifism were not allowed as testimony by the judge, J. Waldo Ackerman.

During the pretrial hearings, Ackerman allowed Robert Hull, secretary for peace and social concerns of the General Conference Mennonite Church, and Peter Ediger, director of Mennonite Voluntary Service, to testify about Mennonite witness against war and conscription of persons and money for war purposes. But the testimony was disallowed at the trial.

One of Chrisman’s attorneys, Jeffrey Weiss, in addressing the 12-member jury, argued that Chrisman’s religious beliefs and his conscientious objector status during the Vietnam War should exempt him from paying that portion of his federal income tax that supports the military. “He did not try to hide behind the shield of religion to rip off the government but honestly believes he is exercising his constitutional rights to religion.” he said.

Chrisman, married, with a two-year-old daughter, faces up to one year in prison and a $10,000 fine The verdict will be appealed to the U.S. Court of Appeals in Chicago.

A pair of articles advertised seminar on war tax resistance that would be held at Laurelville Mennonite Church Center in :

Does Caesar ask for only what belongs to him? Should there be a Mennonite consensus on paying or not paying war taxes? These and related questions will be the agenda for a seminar at Laurelville Church Center, . The seminar is entitled “War Taxes: to Pay or Not to Pay?” It is jointly sponsored by the Church Center and Mennonite Central Committee Peace Section. Persons on both sides of the issue are encouraged to participate. More information is available from Laurelville Mennonite Church Center…

“War Taxes: To Pay or Not to Pay?” is the title of a seminar cosponsored by MCC Peace Section and Laurelville Mennonite Church Center. Persons on all sides of the issue are encouraged to participate as such questions will be raised as: What belongs to Caesar and what to God? What are these taxes buying? What are the alternatives? More information is available from Laurelville Mennonite Church Center…

The GCMC Mid-Triennium

This was the first Gospel Herald report from the General Conference Mennonite Church special mid-triennium conference on war taxes:

Meeting shows diversity of views on militarism

Debate was vigorous and heated as more than 500 delegates from the General Conference Mennonite Church and some 200 visitors met to discuss how Christians should respond to the nuclear threat and to massive expenditures for defense. War tax resistance, or the refusal to pay for the military portion of the federal budget, was among possible responses discussed at the meeting, held in Minneapolis.

A few delegates present at the first day of the conference said the church should not act as tax collector for the state through withholding taxes from employees’ paychecks. But most of the delegates present the first day said that while they were troubled by worldwide military expenditures of over one billion dollars daily, the church as a corporate body should not engage in illegal activity in its witness against war preparations. Instead, speakers urged alternatives such as pressuring congressional representatives to reduce defense expenditures, eliminate the arms trade, and to increase aid and trade to Third World countries. A few observed that Mennonites contribute to the disparity in living standards around the world through their affluent lifestyle.

A sentiment often expressed, however, was that the church, while avoiding illegal actions, should actively support its members who engage in civil disobedience on the basis of conscience.

Roy Vogt, economics professor from Winnipeg, Manitoba, berated the assembly for loading the responsibility for witness upon isolated individuals. “It is morally reprehensible,” he said, “to give only moral support. We must provide financial and legal support for those prophets who have arisen from our middle-class ranks.”

In contrast to the social activists at the conference are Mennonites like Dan Dalke, pastor from Bluffton, Ohio, who castigated the social activists for making pacifism a religion. “We will never create a Utopia,” he said. “Jesus didn’t come to clean up social issues. Our job is to evangelize the world. A peace witness is secondary.”

Some of the statements were personal. A businessman confessed that while he could easily withhold paying military taxes on the basis of conscience, he was frightened. “I am scared of being different, of being embarrassed, of being alienated from my community. Unless I get support from the Mennonite church, I will keep paying taxes.”

Alvin Beachy of Newton, Kan., said the church seemed to be shifting from a quest to being faithful to the gospel to being legal before the government. Echoing this view, J.R. Burkholder of Goshen, Ind., said, “The question is not who is most faithful, but what does it mean to be faithful?”

A follow-up article in the issue filled in some blanks:

Church should not act as tax collector

General Conference Mennonites voted to launch a vigorous campaign to exempt the church from acting as a tax collector for the state.

Five-hundred delegates, representing 60,000 Mennonites in Canada and the U.S. passed the resolution by a nine to one margin. Charged with responsibility to implement the decision is the highest policy-making body of the General Conference Mennonite Church, the General Board.

Heinz Janzen, executive secretary for the denomination, said the decision will increase political activism among Mennonites, a group which has traditionally kept distant from legislative activities.

Delegates met in a special conference to discern the will of God for Christians in their response to militarism and the worldwide arms race.

Some Mennonites are practicing war tax resistance — the refusal to pay the military portion of federal income tax. This was a central focus of debate during because one of the employees of the General Conference has asked the church to stop withholding war taxes from her wages. In , Cornelia Lehn, who is director of children’s education, made the request on grounds of conscience. Her request was refused by the General Board because it would be illegal for an employer to not act as a tax collector for the Internal Revenue Service.

Although delegates to this convention affirmed that decision, they instructed the General Board to vigorously search for legal avenues to exempt the church from collecting taxes. In that way individuals employed by the church would be free to follow their own conscience.

The campaign to obtain legal conscientious objection to war taxes will last three years. If fruitless the question is to be brought back to another meeting of the church.

Activists in the church were not completely satisfied with the decision. They would prefer that Cornelia Lehn’s request be granted. These delegates spoke for an early First Amendment test of the constitutionality of the church being compelled to act as a tax collector.

Nevertheless, Donovan Smucker, vice-president of the General Conference and from Kitchener, Ont., said of the decision, “Something wonderful is happening. We are beginning to bring our witness to the political order.”

Vernon Lohrenz, a delegate from South Dakota, observed, “We must proceed in faith, and not in fear. If this is the right thing to do, God will take care of us.”

From the discussions on taxation, it seemed the issue will not easily be resolved.

The issue gave an update on how the General Conference Mennonite Church was progressing on the goals it had set for itself:

Slow progress reported by task force on taxes

Implementing the decision of the General Conference Mennonite Church “war tax” conference in Minneapolis has not been easy.

The Minneapolis resolution mandated a task force on taxes to seek “all legal, legislative, and administrative avenues for achieving a conscientious objector exemption” for the General Conference Mennonite Church from the withholding of federal income taxes from its employees. (About 46 percent of U.S. federal taxes are used for the military.)

Two meetings of the task force have been held. The task force has been expanded to include representation from the Church of the Brethren, the Friends, and the Mennonite Church. This group of 11 is expected by the participating churches to establish the legal, legislative, and administrative agenda of a corporate discipleship response to military taxes.

At their second meeting () the task force members rejected administrative avenues. Within the scope of U.S. Internal Revenue Service or Revenue Canada regulations, this would involve extending ordination, commissioning, or licensing status to all employees of church institutions. It was a consensus of the task force that this would be an administrative loophole. It would not develop a conscientious objector position in response to military taxes.

However, both the judicial and legislative options will be pursued simultaneously. Plans for the legislative option are the more developed.

For the legislative route to work, says Delton Franz, director of the Mennonite Central Committee Peace Section office in Washington, D.C., the problem of conscience and taxes will have to be defined carefully. Currently a paper focusing on the reasons the General Conference has a major problem of conscience with collecting taxes from its employees is being drafted. After it has been reviewed, it will be sent along with cover letters by leaders of the historic peace churches to members of Congress who represent major constituency concentrations or sit on key subcommittees. Later on, church members will also be asked to write letters. It is important, says Franz, to define the problem of conscience in such a way that it will motivate Senators and Representatives to work vigorously for the bill.

Another follow-up to these initiatives will be a visit to Washington of the most influential peace church leaders to solicit support from selected members of Congress and to obtain a sponsor for an exemption bill.

There is a possibility that a parallel task force will emerge in Canada. Ernie Regehr, director of Project Ploughshares, Waterloo, Ont., notes the necessity of defining the question of militarism in Canadian terms for Canadians; for example, arms export revenues. Regehr in attempting to gather a Canadian task force. Heinz Janzen, general secretary of the General Conference Mennonite Church, is convener of the war tax expanded task force. Mennonite Church members are Winifred Beechy, secretary for peace and social concerns under the Board of Congregational Ministries; Janet Reedy, member of the Mennonite Church committee on tax concerns; and Gordon Zook, executive secretary of the Board of Congregational Ministries.

A New Call to Peacemaking

The “New Call to Peacemaking” campaign continued. Another conference was announced for :

workshops will deal with conflict resolution, tax resistance and the World Peace Tax Fund, economic conversion and the arms race, and resources for peace education.

Organizers of the Peace Tax Fund legislation campaign took heart:

Campaign organizers assert that interest in the “issue of conscience and war taxes” has been growing recently. It was given a “high priority” by the New Call to Peacemaking national conference in Wisconsin.

Results of the conference (which had apparently been pushed back a few weeks) were reported by Winifred N. Beechy:

More war-tax opposition

A group of 30 to 40 church people met on , at City Church of the Brethren, Goshen, Ind., to consider the moral dilemma faced by Christians who are opposed to war as a method of settling disputes but who involuntarily contribute to war by payment of taxes.

Participants in the one-day seminar came from 12 area congregations and represented four denominations. The focus of the meeting was on that portion of the federal income tax which goes to support the military and weapons production. This group felt that the increasing militarization of our society, the escalation of the arms race, and production of highly technological weapons of destruction posed the problem of priorities and stewardship, and the contradiction of “paying for war while praying for peace.”

Willard Swartley, professor of New Testament at Associated Mennonite Biblical Seminaries in Elkhart, spoke on “Biblical imperatives,” emphasizing the Christian’s mandate for responsible use of the earth’s resources. Cliff Kindy of Goshen then outlined what we pay for war, giving a breakdown of the federal budget with percentages of expenditures going to current and past military and war-related items. He computed current military spending as roughly 25 to 30 percent, while a more comprehensive figure, taking into account veterans’ expenses and interest on the war-related portion of the national debt, reaches as high as 50 percent of the national budget. Kindy also estimated that members of Mennonite and Church of the Brethren churches in Elkhart County pay more for war taxes than they contribute to their churches.

A survey of the history of war tax resistance among the historic peace churches since the Reformation was presented by Leonard Gross, archivist of the Mennonite Church. Current responses to the problem of war taxes were given by a number of people. Janet Reedy of Elkhart and Jim Sweigart of Goshen discussed possible options such as refusal to pay that portion of the income tax which goes to support war, payment made with an accompanying letter or protest, or voluntarily limiting income below the level of tax liability.

Following the presentations the group broke up into three workshops for further discussion. From these emerged a consensus on the need for a continuing support group such as this. Participants expect to draft a statement which can be presented to their respective congregations for consideration.

The seminar was planned by a New Call to Peacemaking Committee made up of members from six Church of the Brethren and Mennonite Churches in Goshen, with Virgil Brenneman from The Assembly (Mennonite) serving as chairman.

And the “4th Mid-America New Call to Peacemaking” was held in . The theme was “Conscription of Youth and Wealth”:

The workshop on national service and voluntary service discussed a proposal by members of Rainbow Boulevard Mennonite Church, Kansas City, Kan., regarding a legal tax alternative which would involve cooperating with a national service plan.

In the workshop on conscription of wealth Bob Hull, secretary for peace and social concerns of the General Conference Mennonite Church, suggested alternatives to paying war taxes. Others offered their own suggestions.

Several persons expressed the desire to pay taxes only for nonmilitary programs, and said they wished there was legal provision for this, such as the World Peace Tax Fund. McSorley, who has had contacts on Capitol Hill, responded by saying that until there is a large grass-roots movement of tax resistance the WPTF doesn’t stand a chance.

The latter half of the workshop included sharing by Bruce Chrisman, Carbondale, Ill., who is involved in a federal criminal case, one of two in the U.S. involving tax resistance. His case is significant because it will provide a precedent either for or against tax refusal on the basis of conscience and religious convictions.

In Chrisman received draft counseling from James Dunn, pastor of the Champaign-Urbana (Ill.) Mennonite Church. He made a covenant with God to only pay taxes for humanitarian purposes. Since that time he has paid no federal income taxes.

It wasn’t until this year, however, that the government prosecuted him, charging that he willfully failed to disclose his gross income in . “Willful” is the key term, because Chrisman claims he conscientiously chose not to disclose his income. He feels the government has purposely waited to build its case.

In the conclusion to his talk Chrisman said that when he first appeared in court on this year he was “scared to death.” “Today,” he said, “I have no fear in me. God has given me an inner peace. I know I’m doing what He wants me to do.”

The Smoketown Consultation

The Gospel Herald covered “the Smoketown Consultation” of , in which conservative Mennonites organized against innovations like war tax resistance. It noted that “All 25 persons invited were white males,” but also reproduced the statement that came out of the conference.

Several letters to the editor reacted to this news:

Harvey Yoder
“I… wondered about the inclusion of the specific war tax issue. Were individuals who sincerely hold to an alternate point of view asked to take part in the discussion? Again, I am not questioning the conclusions of the group so much as to ask whether any ‘by-invitation-only’ meeting can speak for the church with any more integrity than can existing boards and commissions of the church.”
John E. Lapp
Also wondered why the Smoketown crew picked out the war tax issue in particular.
Jim Drescher
“It is very easy to pick a Scripture verse to use to prove or disprove almost anything. The group at one point (Statement #2) speaks about total commitment to Jesus Christ but then uses quotations from the Apostle Paul (Statement #5) to validify payment of all taxes. If Jesus Christ is central, let’s use His example and specific words to guide us! I can imagine the Pentagon people jumping for joy upon hearing such a statement about taxes. I’m sure they are glad for this voluntary assurance (from ‘peace church’ members) that money will continue to roll in so that the military can increase its nuclear arsenal. Because of the apparent unquestioning payment of taxes by German Christians, Hitler was able to annihilate millions of persons. We (U.S.) will be able to do it with nuclear weapons Neat, eh?”
Greg & Ellen Bownan
“At Smoketown Ⅱ, when we assume the sisters of the church will take the opportunity to share their thoughts, we suggest that a fuller range of statements be reported. Issues, the unavoidable places where doctrine meets practical decisions, should be identified and addressed to give definition to the positive reaffirmation of the authority of Scripture and a renewed zeal for personal and church evangelism. And, for the grass roots, a minority report on the nonpayment of war taxes could be included.”
John Verburg
Verburg didn’t think much of all this talk about war taxes, saying that the peace witness was about more than opposition to military, so the war tax emphasis was sign of an imbalance. “We are not the flower children of the sixties. We are Jesus people and there is a big difference.”

When the General Board of the Mennonite Church met in , the Smoketown consultation came up.:

[Gordon] Zook [executive secretary of the Board of Congregational Ministries] noted the difference between the Smoketown statement “that we should pay all taxes” and the statement on peacemaking passed by the General Assembly at Waterloo. The Waterloo statement recognizes the withholding of war taxes as a valid option. Which statement represents the church? he asked.

Peace Tax Fund Legislation

The edition included an article by Dan Slabaugh laying out the case for the World Peace Tax Fund bill. An editor’s note in that issue mentioned that “The U.S. copies of the issue of the Gospel Herald carried a center insert with cards that may be used by readers to encourage U.S. lawmakers to support the World Peace Tax Fund. The following article provides the author’s rationale for support of the Fund legislation. Readers who care to are encouraged to make use of these cards or to write their own leaders on its behalf.”

Why I support the World Peace Tax Fund

by Dan Slabaugh

Any collection of taxes for military purposes has created problems of conscience for those committed to the peaceful resolution of conflict. Many members of the “historic peace churches” have viewed war taxes as a denial of religious freedom since such payments forced them to engage in personal sin. The question has been put this way: “How can I, as a follower of the Prince of Peace, willingly provide the government with money that’s needed to pay for war?”

The most recent war tax in the United States, aside from the income tax, has been the federal telephone tax. This levy was initiated originally to support the Vietnam War, but is still continuing for a few more years. Many people have refused to pay this tax to the federal government. Instead, they have been sending the equivalent amount to the [“]Special Fund for Tax Resisters” of Mennonite Central Committee’s Peace Section, or to similar designated organizations.

To a smaller percentage of individuals the payment of the federal income tax (approximately 50 percent of which they know goes to support wars and military activity) also has been considered a matter of personal sin. They therefore have informed the government that in good conscience they cannot voluntarily pay that portion of their tax. In some cases persons have deposited the amount in a local bank where the Internal Revenue Service comes and “steals” it from them. By so doing these persons are freeing themselves of personal responsibility for the money’s eventual use and also providing a visible protest against the evil.

To most of these law-abiding, peace-loving people continual confrontation with their own government has been an unhappy prospect. So nearly a decade ago a small group of Christians at Ann Arbor, Michigan — with considerable faith in the American legislative process — came to believe that it might be possible to draft a bill and eventually convince the federal government to legalize “peace” for those citizens so inclined.

A faculty member and a few graduate students at the University of Michigan’s Law School drafted such a proposal. It provides, for the individual requesting it, a setting aside of that percentage of the federal income tax which the U.S. Attorney General would determine to be earmarked for military purposes. This amount would then be placed in a trust fund to be administered by a board of trustees to fund peaceful activities, as approved by the U.S. Congress.

This legislation, which has become known as the World Peace Tax Fund bill, was introduced into the U.S. House of Representatives by Ronald Dellums of California in . In the National Council for a WPTF was invited to present its case in the House Ways and Means Committee. The bill was introduced into the Senate in by Senator Mark O. Hatfield of Oregon. In the last Congress it had 25 sponsors in the House of Representatives and the three in the Senate (The legislation was not enacted and so must be reintroduced to be considered by the present Congress.)

The World Peace Tax Fund bill is often misunderstood. It does not call for any tax relief or special favors benefiting anyone financially. The bill, if passed, probably will not affect the U.S. government’s military activities. In all likelihood it will not cut the military budget, or of itself, stop wars. And it will not diminish the need to continue peace teaching or peace activities.

But it will allow a citizen to legally refrain from contributing to the cost of war and violence. It will provide a fund to finance peace programs and support efforts to eliminate the causes of violent conflict.

The biggest obstacle to getting this bill passed in the U.S. Congress is the large number of people who say they are committed to peace, but who seemingly feel no responsibility regarding the government’s use of their tax money. As a result, legislators tell us that they can’t see the payment of war taxes as much of a problem because they get very few letters expressing concern about the matter.

To a large degree, Congress is “problem-oriented.” An alert young Congressman told us personally that “this bill probably will not be passed until enough of you refuse to pay war taxes — even if it means going to jail. In other words,” he was saying, “create a problem that Congress must deal with.”

I am convinced that the conscientious objector provision of the Selective Service act of never would have been included had it not been for the “problem” created by C.O.’s who refused induction during World War Ⅰ. As the U.S. was mobilizing for World War Ⅱ the government did not want another “problem” on its hands, so it agreed to make provisions for the C.O.’s — not necessarily out of concern for religious liberty, but in order to keep the boat from rocking too much.

We should remember that God’s prophets and even His own Son were seen as “problems” in terms of natural human tendencies toward power, selfishness and greed. Few of us like to “cause problems” for others. We like to work at solving them — and be successful in our efforts. But in matters of conscience, we haven’t been called to be successful, we have been called to be faithful.


“Conscience and War Taxes” is the title of a slide set produced by the National Council for a World Peace Tax Fund. A resources packet accompanies the 78 color slides, 20-minute cassette. “Conscience and War Taxes” can be obtained from MBCM Audiovisuals…

Lobbying didn’t always go so smoothly, as this report from a Mennonite study group at East Union Mennonite Church () shows:

The first issue the class tackled was the payment of war taxes. In U.S. Rep. Edward Mezvinsky was invited to church for Sunday lunch and a discussion of the war tax issue.

“He sidestepped every issue,” said Jim Yoder. Mezvinsky promised to vote for the World Peace Tax Fund Act if it ever made it to the floor of the House, but declined to help the bill out of committee.

“He spent most of his time expounding upon his efforts to kill the B-1 bomber,” recalled Nyle.

When the Fourth of July rolled around that Bicentennial year, the class sponsored an alternate celebration for the church. Guy Hershberger was asked to chair the meeting. He interviewed some of the local “veterans” — conscientious objectors Henry Miller, Henry Brenneman, and Sol Ropp — who had been badly mistreated by the U.S. Army during World War Ⅱ. He also discussed the war tax issue.

Later in the year the class presented a proposal to the congregation, asking the church to lend moral support to people who did not pay the portion of their taxes going for war. After initial misunderstandings and further discussion, the congregation approved the proposal.

Nyle [Kauffman] and Jim were the only class members making enough to have to worry about paying any taxes at all in . Both withheld 33 percent of their estimated tax and sent a check for the amount to Mennonite Central Committee.


This is the twenty-first 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 1973

In there was a lot of discussion of war tax resistance, and a lot of individual Mennonite war tax refusal and redirection, but Mennonite Church institutions seemed more reluctant than their General Conference to take corporate stands supporting their war tax refusing employees.

The issue brought an update in the case of a Mennonite war tax resister who was fighting his case in court:

Tax resister gets sentence of one year in MVS program

Bruce Chrisman of Ava, Ill., a General Conference Mennonite who was convicted on of failure to file an income tax return in , was sentenced on to one year in Mennonite Voluntary Service.

Chrisman is a war-tax resister. He believes conscientious objectors should be exempt on First Amendment grounds from paying that portion of federal income tax that supports the military.

Judge J. Waldo Ackerman of the U.S. District Court in Springfield, Ill. ordered the unusual sentence, giving Mennonite Voluntary Service (MVS) staff 30 days to work out a program with Chrisman.

“I’m amazed,” said Chrisman. “I feel very good about the sentence. The alternative service is probably the first sentence of its kind for a tax case. I think it reflects the testimony in the trial and its influence on the judge.” Chrisman could have been sentenced to one year in prison and a $10,000 fine.

Chrisman and his wife, Mary Anne, and two-year-old daughter, Venessa, live on a small farm near Ava. Plans are for them to join MVS as a family. They will remain in their home community and engage in prison ministries and peace education work along with their farming. Charles Neufeld, regional MVS administrator, is working with the Chrismans and local support committee headed by Ted Braun, pastor of United Church of Christ in Carbondale, Ill., to give guidance to this ministry.

At the trial Bob Hull, Jim Dunn, and Peter Ediger joined with Chrisman in testifying to Christian conviction against warfare, including payment of taxes for support of war. When the prosecution cross-examined Chrisman from the Bible they also called Ediger as a trial witness. Ediger, who is director of Mennonite Voluntary Service, articulated Mennonite pacifist beliefs and how the tax code infringes on the First Amendment rights to religious pacifists.

Dunn, who is pastor of the First Mennonite Church in Champaign-Urbana (Ill.), was a character witness. Hull, secretary for peace and social concerns of the General Conference Mennonite Church, and Ediger testified about Mennonite beliefs during the earlier pretrial hearing.

An appeal of the case has been filed by Chrisman’s attorney, Jeffrey Weiss, not to contest the sentence, but to test the court’s rulings denying relevance of First Amendment rights in this case. Persons interested in helping with court costs may contact the General Conference Mennonite Church, Commission on Home Ministries…

The Chrismans are ready to share their faith and concerns for peacemaking in their community and beyond. Persons or churches interested may write them at Route 2, Ava, IL 62907.

I found the following filler-paragraph in the issue:

A prayer for believers who voluntarily pay war taxes: “Father, forgive them, even though they know very well what they are doing.” ―from Daniel Slabaugh, a conscientious objector to voluntary payment of war taxes, pastor of the Ann Arbor (Mich.) Mennonite Church.

Mennonite attorneys held a meeting in . A report on their meeting included this note:

Elam Lantz, currently residing in Washington, spoke on “First Amendment Religious Freedom.” He spoke at some length on the “free exercise” phrase as some have tried to apply it to war-tax resistance.

The Mennonite Board of Congregational Ministries met in and was unwilling to endorse war tax resistance:

[T]he board responded to an inquiry from James Longacre, Mennonite Church representative on MCC Peace Section (U.S.). Longacre sought counsel on whether Peace Section should approve a proposal for advocacy of “war tax” resistance. The Board acknowledged that there is a lack of consensus on the subject in the church and counseled caution, urging sensitivity toward those who hold to different practices.

The bishop board of Lancaster Conference also refused to boost war tax resistance at the Conference’s assembly:

In a controversial decision, the bishop board reported that “after careful consideration… we do not support promoting participation in a war tax resistance campaign.”

Meanwhile, activists at the Assembly on the Draft and National Service urged Mennonites to buckle down:

Calling on congregations to stand with draft-age young people in a costly peace witness, meeting participants urged “a stronger stand” in resistance to the payment of taxes for military purposes and called for “increased participation in existing and expanded service programs by young and old alike.”

An commentary by Michael Shank and Richard Kremer pushed Mennonites to take a stand with their taxes, if only a small, symbolic one:

A call for tax resistance

During the past year, the Mennonite congregation of Boston has felt a growing concern about the enormous military expenditures of our government and about our silence as a church. Events of the past months — Americans increasing demands for military intervention to “solve” the stalemate in Iran, the Soviet invasion of Afghanistan, and President Carter’s requests for sharply increased military spending, for opening new military bases near the Middle East, for restoring draft registration — have made us realize, yet again, how close a nation ostensibly “at peace” can be to war.

, we spent several meetings discussing militarism and war taxes so that our congregational representative could speak for us at the General Conference Mennonite Church consultation on war taxes held in . Since that time we have been grappling with our responses to the war tax issue, both as individuals and as a congregation.

Why do we think this issue is so important? First we assume that as Mennonites our commitment to reconciliation and our refusal to participate in war-related activities remain fundamental to our understanding of the gospel. In this respect, we remain in continuity with the conscientious objection to war voiced by our predecessors, particularly during World War Ⅰ and the wars which followed.

Although this commitment has not changed in any fundamental way, the world situation in which we find ourselves is significantly different from that of our parents and grandparents. Until very recently, manpower appeared to be the crucial ingredient for war. Since we could not in good conscience participate in war, we objected to the government’s demands for our military service. This stance led to the imprisonment of Mennonites and other conscientious objectors during World War Ⅰ, and later to alternative service legislation during World War Ⅱ.

During , however, the character of warfare has changed in drastic ways. The threats to human life and peace presented by large armies, unfortunately, have been completely dwarfed by nuclear weapons, which our country did not hesitate to use on an earlier occasion. These weapons of large-scale and indiscriminate death presently exist in quantities sufficient to destroy all human life many times over, and the stockpiles continue to grow.

Under such circumstances, the military branches of our government no longer need our bodies as badly as they need our money and our silence. Every year they need new funds:

  • to research, develop, and test more accurate and efficient means of carrying bombs to their targets;
  • to produce, deploy, and maintain these weapons;
  • to train technicians to use them; and
  • to attract, recruit, and pay people who presently “volunteer” for the armed forces.

All of these activities take place without our direct participation (unless, of course, the draft is cranked up again); none of them could take place without money. These expenditures are authorized by our representatives and paid for by the taxes we contribute.

In contrast to the Roman Christians to whom Paul wrote, we have alternatives beyond silent submission or open revolt. Our government expects its citizens to voice their concerns. Our constitution and laws have provided channels for doing so. These include, among others, communications to representatives, and provisions for challenging bad laws by testing their validity (e.g., by refusing to comply so that a higher court will need to examine the law). Under such circumstances, our government and representatives can be expected to interpret our silence, both as individuals and as a church, in only two ways: either we approve of their policies, or we do not care.

Many in our congregation are convinced that the biblical teachings and arguments which led Mennonites to the conscientious objector position in World War Ⅰ (when this position was not legal) and in World War Ⅱ (when it was) lead us also to object to the use of our tax dollars for weapons of mass destruction. The quiet payment of war taxes today is as inconsistent with the spirit of Jesus life and teachings as the act of joining the army was earlier (and indeed still is). The same concern for obedience today demands a response suited to the new circumstances into which military developments have placed us.

There is yet another reason why we must voice our concerns. Many of us would undoubtedly make use of the World Peace Tax Fund, if such an option were presently open to us. But how will we honestly be able to call ourselves conscientious objectors to war taxes in the future (if and when such a possibility becomes legal) if we raise no objections whatsoever now? What grounds will the government have for believing our sincerity if it has no record of our past objections either as a church or as individuals?

, a number of our members took the symbolic step of withholding $10 from their income tax payments and forwarding this amount to the Mennonite Central Committee. Others included letters with their tax returns protesting use of their tax monies for military purposes. We plan to reconsider our tax-paying responsibilities as approaches once again. We encourage other Mennonite congregations to join with us in seeking to build peaceful relations among all peoples and nations and to denounce the tendency to solve world problems solely through military might.

D.R. Yoder wrote a letter to the editor in response, rejecting war tax resistance for lack of scriptural support.

Eastern Mennonite College hosted a “New Call to Peacemaking” seminar in :

Seminar participants elected workshops, Saturday afternoon on organizing public peace witness, war tax alternatives, the draft and conscientious objectors, and the arms race and the economy.

A commentary in the issue promoted income reduction, simple living, and charitable deductions as a war tax resistance method:

We try to avoid supporting the war machine

by J. Michael Loss

The Mennonite brotherhood stands firmly on the position that Christians should not serve in the military. The basic reason for this position is that the military is a force and a power of destruction, and it cannot be brought together with the role of a servant as we understand the call to commitment in the New Testament. To avoid military service in various countries and centuries Mennonites have used different methods. Substitutes have been hired, men have refused to serve and have been imprisoned and killed. Since the 1940s, Mennonites have been excused from serving and have been allowed to do alternative service.

The methods of fighting wars and being a power have changed greatly since the 1600s. World War Ⅰ and most of World War Ⅱ were fought with the same methods as for thousands of years, that method being vast numbers of men and hand weapons.

World Wars Ⅰ and Ⅱ also brought new ideas and methods to the “act of war”: the fighter plane and the bomber, that now destroys women, children, and the old who are not in the military through the bombing of cities; tanks and rockets and (the thing that ended the war with Japan) the atomic bomb, not by destroying or defeating the army, but by destroying two cities and killing old people, women, and children. War and power are not measured today so much by the number of men carrying a rifle but by the number of atomic bombs, tanks, bombers, jet fighters, aircraft carriers, submarines, other ocean vessels, and even computers.

War is fought today not so much with men but with machines. I believe that this change in war methods also calls for a change in the way we as Christians respond. We need to refuse to serve, as we have done in the past, but we also need to refuse to support the war machine with our material resources.

President Carter has recently asked for a large increase in military spending. Since the peak of the Vietnam War in , the amount spent on military in the U.S. has gone from $77.3 billion to the $142.0 billion projected for . What is or should be our response as followers of the Prince of Peace? Do we continue to pay our taxes without speaking out against or doing something about the insanity of war and the terrible waste of money and natural resources, to say nothing of the potential for destruction? What should be a Christian response to the enormous spending for the military? I will not argue with the right of the state to determine its own course, but I believe that we as Christians have a responsibility to decide whether we participate with the state in destructive goals.

My wife and I have attempted since the early 1970s to avoid supporting the war machine by not paying income taxes. We have not withheld payment from the government but have used another method that has been taught in our fellowship. I must say, we have not been 100 percent successful with our method. In the last six years we have paid small amounts of income tax of under $100 for two or three years, one year we paid a larger sum and the other years we paid nothing.

This method is adaptable to just about everyone and is very legal. We have attempted to reduce our income below taxable levels by giving it to the work of the church and deducting it from our income taxes as an itemized gift. This method has two very positive goals; the first, it gives needed money to the mission and service programs of the Mennonite Church and, second, it speaks out against our consumeristic society because we have to learn to get by on less than normal in the line of material possessions, but usually still more than we actually need.

The second goal is difficult to fulfill. We find out continually how our society has an influence on our lives. Simple living is not easy to accomplish, but by reducing our incomes we can speak out forcefully against the excess consumption and the senseless military spending. I believe that our money is an extension of ourselves, that is, when we give money to MCC or a mission in the Mennonite Church we are in reality there working, where that money is being used. In the same way when we give money to the government for taxes and the government buys and builds weapons of destruction, we are there too, every bit as much as on the mission field. Can you imagine the force for good and the amount of work that could be done in the world today if the people in our brotherhood would reduce their income in an attempt to defer support of war through giving to our church missions and relief organizations?

The decision is yours and mine whether we want to further the kingdom of God or give our money to the building of a war machine. Let us seek the Lord and seek broader counsel in our brotherhood for the answer on how to be faithful today.

A letter to the editor, from Jon Byler () also promoted the simple living technique:

Why, when the Lord Jesus spoke so clearly about the dangers of wealth, and when we have so many people seeking ways to avoid supporting the military machine, has this been overlooked? If we are willing to reduce our standard of living to help our brothers, we can speak positively against the consumer waste, materialism, and disposable society; we can similarly be in complete obedience to all the laws, and still refuse to support a military machine that we all believe is wrong. I realize this is easier for myself, being young (25) and single, but I am happy to say that I have never paid a single cent that was used to bomb innocent children or to burn their homes, or to support political torture by our “allies.”

Gospel Herald interviewed war tax resisters Loretta & Paul Leatherman in the issue:

The payment of taxes for military purposes is a growing source of concern for more and more people. In response to the increasing awareness of the function of taxation in the world arms race. Peace Section (U.S.) is sponsoring an educational effort to aid in the search for a biblical response. As part of that effort, Paul and Loretta Leatherman were interviewed by Ron Flickinger for Peace Section. Excerpts from that interview are presented in the hope that the Leathermans’ convictions and experiences will provide useful information to those who are considering their own action in the future. Paul and Loretta began resisting war taxes when they returned from an MCC term in Vietnam in . Paul is presently employed by MCC as director of the Self-Help program and Loretta is teaching in the Ephrata public school system. Their home is in Akron, Pa.

Question:
What led you to begin resisting war taxes? Did your experience in Vietnam influence your decision to do so?
Loretta:
We saw the war effort change from manpower to money power. Men aren’t used as much anymore and, instead, our money was being used to do intensive bombing. We would not go to war ourselves and so we thought we should resist having our money being sent to war also.
Paul:
I think serving in Vietnam radicalized us in that sense. About every night we were there, we went to sleep with the sound of bombing and we saw bombs exploding from our house. We lived in the middle of the war and saw what it did to children and families. You recognize that it’s done through your taxes and you begin to take a pretty serious look at it.
Question:
Do you also see consequences in the future if people do not start resisting the use of their money in this way?
Paul:
Well, this is supposedly peacetime but I see the military budget increasing in real dollars. It goes up in addition to inflation while many other government programs are being trimmed. It doesn’t make much sense to keep building up and building up the military machinery which is capable of destroying the world. I think history shows that whatever military equipment is made is always used, so I think sometime there is going to be a big nuclear war.
Loretta:
There isn’t much sense in being able to destroy oneself so many times. It’s a terrible waste.
Question:
Many people who are resisting war taxes have voiced specific concerns for their families, their children, their grandchildren. I’m sure this has a part in your thinking, too.
Paul:
Well, I think it does. I don’t know that we’ve specifically said we’re going to resist taxes because of our own children, but more simply for the world community. Our children are certainly a part of that.
Question:
Do you feel as Christians that you have something to say to government? Many people don’t think they are responsible for what the government does with their money once their taxes are paid.
Paul:
I’m pretty convinced that we have to say something. If Christians don’t, who will? Where does the conscience come from? How is man going to see the sin and evil of his ways unless someone speaks up to it? As we would understand the way of Christ and what He has taught us, we need to be prophetic in terms of what that means in the world. We can’t be Christians and be quiet about it. If we are going to be citizens of another kingdom, then we have to speak out about what it means and live it out as well.
Question:
What kind of reactions do you get from friends and acquaintances?
Paul:
I think we get a strong resistance from people in the church who are thoroughly convinced that we must pay all of our taxes and that any tax resistance is going directly against biblical teaching. Mark 12:17 says, “Render to Caesar the things that are Caesar’s…” and those who don’t pay all of the taxes Caesar asks for are specifically disobeying the teachings of the Bible. I don’t know all of their motives behind that sort of conviction, but I think there is a stronger resistance there than any place. Now, there are also outside the church the superpatriotic people who believe that anything that tends to speak against the structure of the U.S. military is bad. But there are also a lot of people who are sort of questioning the direction of things in the world today. They are open to thinking about ideas and, while they may not agree with all of it, at least they see some of the reasoning behind it all.
Question:
How do you respond to people who don’t agree with you?
Paul:
That depends very much on who it is. I don’t think there is much point in arguing, but if people want to discuss it in a real way, then I think we can. It’s not a point one can win by arguing and I think we could probably do more harm than good by doing so. We’re not out waving the flag of tax resistance every place we go, not at all. Simply when the opportunity presents itself, we will discuss it. I think we have felt the importance in doing this as much within our own church as any other place. It’s within our own church fellowship that we need to help our brothers and sisters understand what our tax dollars are doing around the world, such as we saw happen in Vietnam. We want to try to help sharpen consciences on this issue.
Loretta:
You have to think of the saying, “Those who do not stand up for the powerless are acting against them.”
Paul:
The thing that we’ve been doing on taxes has given us the chance on numerous occasions to at least talk about it, share it in a way that has helped us as people in the church understand what it means to live in a complicated world.
Question:
What has been the IRS reaction? Tell us about some of your contacts with IRS agents.
Paul:

One of the first years we resisted paying war taxes, we actually owed a little bit of money at the end of the year. We claimed a war tax credit and asked for a refund. The IRS turned it down and called us in to audit the credit and also our contributions, which were somewhat above the norm. The inspector took 25 minutes to audit our contributions and concluded that they were exactly right to the penny. He said that was okay but that he simply could not allow the war tax credit and there was no use in talking about it.

“Now look,” I said, “you asked us to come in here for an audit and we had to leave our jobs to come. You’ve taken 25 minutes of my time auditing something which I knew all along was correct and I’m equally convinced that I’m entitled to the war tax credit. I’d like at least 25 minutes of your time to discuss it.” He said okay, let’s talk. We discussed the pros and cons of why we were opposed to paying war taxes, why we thought it was wrong. He listened and sort of entered into the discussion and then at the end of 25 minutes, I said, “Well, you’ve given me 25 minutes now, but there are still many more things we could talk about. Would you be interested in reading a little more about this? He said he would, so I gave him Kaufman’s What Belongs to Caesar? and a few other things. Then I said, “After you have had a chance to read these, why don’t you come over for dinner next Wednesday and we can talk about it some more.”

He accepted the invitation. We weren’t sure if he would come but he showed up and we had a very good discussion with him for about three hours. He was very much against the Vietnam war but he thought that our tax resistance was completely useless and that there was no way to succeed.

One year, we took our case all the way to court. Loretta didn’t take off from teaching but I took our case all the way through the appeals process. We were turned down at each place and were finally scheduled to go to the tax court in Washington, D.C. At that point, I decided to take it out of that court and asked to have it tried in the small tax court in Harrisburg, Pa. The decision in the small tax court was not precedent setting nor could it be appealed. If I had kept the case in the tax court in Washington, D.C., I would have been able to appeal that decision all the way to the Supreme Court. I decided not to do that because the preparation for the case would have had to be much more careful in order to be heard and not simply dismissed on a technicality. I wrote my own briefs and presented the case myself. It was about three to four months before we got the judge’s opinion turning it down.

Question:
Have you ever felt that you have risked a prison sentence by refusing to pay?
Paul:

Well, that’s another story I can tell. After the court trial, an IRS agent came to see me at the office. The receptionist called me and told me there was someone out there to see me but I didn’t recognize his name. Only when I got out there and he showed me his credentials did I realize who he was. That was when we had the open office at MCC so rather than taking him into a conference room, I brought him in beside my desk. I wanted to be on my own turf when he questioned me.

He asked me about the bill and I said, “Yes, IRS thinks I owe that amount and the judge thinks I owe it. I acknowledge that from the IRS perspective it is a legitimate bill but I don’t have any intention of paying it.”

He replied that he was here to collect the bill and he didn’t expect to leave until I paid it.

“Well,” I said, “I already told you that I don’t expect to pay it and since I’m not expecting to pay it, I think you ought to put me in jail. My wife has been expecting that you might come around sometime and she said that if I go to jail, she’d like to know where I’m going so she could write to me. I would also like to know how soon it would be so that I can make arrangements for somebody to take my place at this desk.” He looked at me and said he had never heard anybody talk like that before. He went up to the bank the next day and issued an order to draw the money out of my bank account.

I must admit that even when I was talking to him I didn’t think I was risking a jail sentence. I didn’t think the IRS would put anyone in jail because they have other ways to collect the money. It is too hazardous for them to take someone out of the MCC office and put them in jail. I don’t think they can risk that.

Question:
What has been your experience with the IRS attaching your bank account?
Paul:
Usually they have just issued an order for the money and the bank notified us that the money was being withdrawn. One time, though, we didn’t have enough money in the account to cover the bill, so the IRS attached the account and nothing could be paid out of it until they got their money. It took about a month before we got our account cleared again.
Loretta:
Every time we wanted to cash a check they would have to call Lancaster to find out if the account was clear. It was embarrassing. I wanted to run in quick to withdraw some cash and it would take all of 45 minutes before I found out I couldn’t get any.
Paul:
Our banking was really skewed. The checks we issued that had not been cashed all bounced because the IRS had withdrawn all the money. The bank stamped on the cheeks that the account had been attached by the IRS. One of the checks we had written was a contribution to the World Peace Tax Fund. When it bounced we got a note from the WPTF office saying, "Good work, brother. Keep it up. We don’t mind losing this kind.” That was sort of interesting but it was a very marked inconvenience for us. That was one of the worst experiences we have had in tax resistance.
Loretta:
That was when the people in the bank knew what was going on.
Paul:
Yes, one of the brothers in the bank is from the Mennonite Church. The first time my account was attached, he took the money out and I just got the notice in the mail. I scolded him for that and told him that he should at least let me know before he took the money out. The next time it happened, he called me saying he had a notice to attach my account and asked me to write a check to the IRS so he wouldn’t have to attach the account. I said, “No way, brother. Thanks for calling me, but now it s on your conscience. If you think you can be a tax collector, then go ahead and do it.” I was kind of mean to him. I won’t think less of him if he pays the IRS, but as least he has to think through what he is doing.
Question:
What keeps you working at this in spite of the inconveniences and the people that disagree with you?
Paul:
I thing we’re getting a little tired. That’s our mood actually now, that we re getting a little tired.
Loretta:
It’s kind of a lonely struggle.
Paul:
It’s a question of how much you really ought to share what you are doing, whether it’s a real sharing of where you are or whether you are bragging about what you are doing. In the final analysis, when the time comes to fill out your IRS form, you’re not doing it in a support group and the consequences are going to be yours.
Question:
What suggestions do you have for someone who is thinking about resisting war taxes?
Paul:
Do it. The first time we did this it was a very difficult, emotional experience.
Loretta:
And even when the telephone rang. I was just terribly worried about what it might be.
Paul:

Well, I have a strong feeling that we ought to pay what is due. I think it’s correct that we ought to render unto Caesar or anybody else what is their due. We also give unto God what is due and I think that is the important thing. When these two come in conflict, then my moral, ethical training is not to pay Caesar. But not to pay becomes a very difficult struggle whether it’s 34¢ or $34 or $340. The one was about as difficult as the other when we started, and starting this is not easy. But in starting, you make a kind of commitment that does something to you.

The other thing is the time and energy to do it. You know it’s easier to do the status quo thing. Resistance takes a lot more energy and time.

A letter to the editor in response () from Allen King noted “There are a number of people in our community who believe the same way but do not know how to go about it.”

In an International Mennonite Peace Committee meeting was held, which allowed for an update from the war tax resisters of Japan, though this is all that Gospel Herald readers learned about it:

Michio Ohno of Asia, remembering Hiroshima and Nagasaki, demonstrates his concern about the destruction of nuclear war by his resistance to payment of taxes used for military purposes. He is president of the Tokyo (Japan) Mennonite Conference.

A pair of Mennonites went to court to try to gain legal conscientious objector to military taxation status:

Circuit court judge agrees to hear CO case

On , a federal circuit court judge agreed that Janet and Stan Reedy of Elkhart, Ind., had a case worth hearing after they had claimed a conscientious objector deduction on their income tax report.

Supported by members of their church, the South Side Fellowship of Elkhart, the Reedys presented testimony in opposition to the motion of the Internal Revenue Service that the petition for a conscientious objector deduction is “insufficient, immaterial, and frivolous.”

“As the motion to strike points out,” said Janet Reedy, “there is presently no provision in the IRS code which authorized the deduction we are claiming. That is precisely the problem. The First Amendment to the (Constitution states, ‘Congress shall make no law respecting an establishment of religion or prohibiting the free exercise thereof…’ I want to argue that the present IRS law violates our rights and the rights of all persons who are conscientiously opposed to war by requiring us to pay for war even though it is contrary to our religious beliefs. Thus we are denied a right guaranteed to us by the First Amendment.”

In support of this argument, Janet told of her conviction that killing is wrong and that paying the tax for killing is no different than killing. She asserted that “the law should recognize the right to refuse to pay the taxes that make it possible for others to kill.” She concluded that “the First Amendment guarantees us rights to the free exercise of our religious beliefs which are not being honored by the present IRS code.”

Stan followed with corroborative testimony, stating that “the United States government, through its instruments of the IRS and the courts can of course force what appears to be obedience… But some day the hard, inflexible, and brittle mass of the IRS code will shatter upon or be dissolved by the soft voice of conscience.”

As reported by Kathy Rohrer, one of the Fellowship members in attendance, when Stan was seated the judge asked one question: “Do you come to this court with a new argument?” Janet answered that they had never before claimed the First Amendment in their arguments. The judge was so impressed by their evidence that he denied the IRS claim that their petition for a hearing was “irrelevant, immaterial, impertinent, and frivolous” and granted them a hearing in federal court where the constitutionality of the case will be judged. No date has been set for this hearing.

Ken Reed touched on resistance and war taxes (though not explicitly war tax resistance per se), in “Setting our faces toward Lockheed” ():

Ken Reed: The Mennonite Church has been a beautiful experience for me, but it’s only been the past several years that I’ve seriously asked myself: What is the vision of the Anabaptists? and I’ve concluded it says something about us being both a community of love and a community of resistance. We’ve emphasized the love side perhaps — MCC, Voluntary Service, and giving ourselves in service (the towel and the basin). Perhaps we haven’t emphasized resistance to evil. Then I look at Luke 4, where Jesus says: “This is what my mission is all about in coming to the world” — He talks about a mission of love and a mission of resistance, a mission of identifying with people and also a mission of saying “no” to the evil that was around Him. I take His life as a model for my own. , I was thinking about taxes and where my tax dollars go. I was looking through a book on Hiroshima which was produced by a committee of Japanese journalists and it just struck me that my money is paying for future Hiroshimas. At that moment, I made a commitment to myself, “I don’t want to be part of that.”

The issue noted that the Southern New England Conference of United Methodists “supports those who oppose preparations for or participation in war, and those who refuse to pay taxes for military purposes.”

A report on the General Conference Mennonite Church triennial noted its growing corporate support for war tax resisters in its congregations:

G.C. Mennonites to challenge tax collection for the state

The General Conference Mennonite Church will “initiate a judicial action seeking exemption from withholding taxes from the income of its employees” and take its case to the U.S. Supreme Court if necessary. It is planned to base the case on the First Amendment of the U.S. Constitution, which embodies the separation of church and state. The action was approved by delegates to the church’s triennial sessions at Estes Park, Colo., held .

Duane Heffelbower, a Mennonite attorney from Reedley, Calif., and member of the conference’s task force on tax withholding, said that the suit would be aimed at seeking an injunction against the Internal Revenue Service, which presently requires the church’s central offices to withhold the income taxes of its employees. “We hope to move the suit to the district court level within a year,” he said.

The Estes Park resolution stated further that all General Conference churches in the U.S. and Canada support the Task Force on Taxes through special offerings or budget allocations and that U.S. congregations support efforts for the passage of the World Peace Tax Fund. This proposed fund would allow those who object to paying taxes in support of military causes to channel their taxes toward peaceful and humanitarian projects. The church hopes to find some support for its tax collection test case among its fellow historic peace churches; namely, the Church of the Brethren, the Religious Society of Friends (Quakers), and the Mennonite Church.

The newly adopted resolution grew out of a motion passed at a special conference session in Minneapolis, Minn., in which asked the General Board of the conference “to engage in a serious and vigorous search to use all legal, legislative, and administrative avenues for achieving a conscientious objector exemption from the legal requirement that the conference withhold income taxes from the wages of its employees.” Should the GCMC be successful in gaining the injunction against forced tax collection, the conference’s employees would receive their wages in full and then follow their individual consciences in deciding whether to pay or not pay war taxes.

A pair of commentaries from Peter Farrar ( and ) urged Mennonites to “Refuse war taxes! Refuse registration!” without waiting for the government to grant them special conscientious objector status. Farrar wrote of the traditional Mennonite “nonresistance” position: “We may choose not to resist aggression against our persons. We cannot countenance being the means of aggression against others.”

Pax Christi continued to highlight how taxpaying made citizens complicit in the arms race, and continued also to encourage war tax resistance as a response ():

Meatless Fridays suggested as “penance for arms race”

A Catholic peace group has called on the U.S. bishops to reinstate meatless Fridays as “a penance for and protest against the arms race.” The statement, issued by Pax Christi U.S.A., at a two-day meeting in Maryknoll, N.Y., also calls for the establishment of a National Catholic Peace Week to promote disarmament, and urges American Catholics to “refrain from the manufacture or use of nuclear weapons” and to “support those people who refuse to pay for the war machine with their taxes.” Pax Christi U.S.A., is a branch of the international movement founded in France at the end of World War Ⅱ. The American unit was begun in .

“A New Call to Peacemaking” met again in :

Spurred by the return of draft registration, a number of Christian groups have increased their continuing efforts to counter what they see as a growing tide of militarism in the United States.

Some members of the Society of Friends, disregarding possible penalties of fines and imprisonment, have advised young men to refuse to register with the Selective Service System when they come of age. The Church of the Brethren has affirmed “open, nonevasive withholding of war taxes as a legitimate witness to our conscientious intention to follow the call of discipleship to Jesus Christ.”

Going one step further, the General Conference Mennonite Church, meeting at Estes Park, Colo., in , committed itself to go to the Supreme Court, if necessary, to secure release from its current obligation to collect from its employees income taxes used in large part to support military programs.

All three bodies work together in the New Call to Peacemaking. This coalition has invited 400 delegates to a national conference in Green Lake, Wis., , to devise additional ways for its members to reply to conscription, war taxes, and what they see as the growing hazards of so-called military security.

Larry Cornies reported on the conference:

Envisioning a future world of peace, a necessity

Approximately 300 Mennonites, Brethren, and Friends from across the U.S. have called on their meetings and congregations to intensify efforts in the search for alternatives to militarism, conscription, and the payment of war taxes.

The conference’s eight-page findings report was written and revised by a committee which attempted to integrate the minutes of 27 discussion groups which met regularly throughout the weekend. The final statement dealt with the tasks of envisioning peace, nurturing peacemakers, countering militarism, responding to the conscription of youth and taxes for war, and witnessing to peace.

With respect to the issue of payment of taxes used for war purposes, the New Call restated its commitment to urge Christian peacemakers to “consider withholding from the Internal Revenue Service all tax monies which contribute to any war effort.”

The statement of findings recommended the following as alternatives to the payment of war taxes: (1) active work for the adoption of the World Peace Tax Fund bill which, if passed by the U.S. Congress, would serve as a legal alternative to payment of war taxes just as conscientious objector status is a legal alternative to military service, and (2) individuals are urged to consider prayerfully all moral ways of reducing their tax liabilities, including sizable contributions to tax-exempt organizations and reduction of personal income.

The concern that New Call not issue a declaration more radical than meetings and congregations would be willing to hear was raised at several points during the meeting.

The Mennonite Church general board met in and cautiously decided to throw its support behind the General Conference Mennonite Church’s legal challenge to withholding taxes from objecting employees. This was one of the earliest examples of corporate support for war tax resistance from a Mennonite Church institution:

Support of GC judicial action.

One other action of significance had to do with an invitation from the General Conference Mennonite Church to join in its effort to “initiate a judicial action seeking exemption for the General Conference Mennonite Church from withholding taxes from the income of its employees.”

On the basis of action taken at the last Mennonite Assembly in Waterloo, Ont., which reads: “We encourage our congregations and institutions to seek relief from the current legal requirement of collecting taxes through the withholding of income taxes of employees, especially those taxes which may be used for war purposes. In this effort we endorse cooperation with the General Conference Mennonite Church in the current search for judicial, legislative, and administrative alternatives to the collection of military related taxes.”

The Board acted to: (1) support the judicial action of the General Conference Mennonite Church to seek exemption of our institutions from withholding taxes from the income of employees with the understanding that this implies an invitation to Mennonite members to join in financial support for this judicial action and (2) we encourage the MBCM to the task force on taxes to seek to generate a wide support for the World Peace Tax Fund throughout our constituency by appropriate General Assembly action and encouragement.

The Board was careful to clarify that this action does not constitute civil disobedience but rather attempts to work within the domain of the first amendment in the U.S. constitution.