Some historical and global examples of tax resistance → women’s suffrage movements → British women’s suffrage movement → Florence A. Underwood

The Vote

From the issue of The Vote:

The Government Moves Against Us.

After nearly two years’ delay, during which some attempts have been made to fathom the depths of the Freedom League’s resistance to the Insurance Act — even though Mr. Wedgwood Benn, in the ‘unavoidable absence’ of Mr. Masterman, assured Mr. Jowett in the House of Commons that he had not heard of it — an inspector of the Insurance Commissioners arrived at Headquarters on and spent what Mark Twain used to call “a variegated time” in interviewing the members of the staff. We anticipate the Government’s next move with lively interest.

Our hon. treasurer, Dr. [Elizabeth] Knight, is still awaiting the announcement that accommodation has been reserved for her in the Government’s “Third-rate Hotel” at Holloway owing to her refusal to recognise the Insurance Act. But the Government has remembered her dog at Woodbridge! Mrs. [Hortense] Lane, who has charge of the dog, has been summoned for non-payment of its license and that of her own dog. Next week we shall have pleasure in reporting the proceedings.

Our secretary, Miss F[lorence].A. Underwood, has been honoured by a letter offering a “final opportunity” to pay Income-tax on a supposititious figure, all other attempts to gain information as to her income having been met by a flat refusal couched in the words, “No Vote, No Information!” Miss Underwood is only surprised that the fertile imagination of the authorities did not put her income at a figure high enough to come under the proposed new working of the Super-tax.

The letter, signed by the solicitor of Internal Revenue, runs as follows:—

I am directed by the Commissioners of Inland Revenue to apply for payment of an arrear of Income-tax, Schedule E, due from you for , amounting to £11 13s. 4d., and to acquaint you that unless the same be paid to the Accountant-General of Inland Revenue at this office within seven days from this date, proceedings will be commenced for the recovery thereof without further notice.

As the result of proceedings in the High Court of Justice will be to render you liable to costs, in default of payment, I think it right before the Writ is issued to give you this final opportunity of settling the matter by payment of the duty.

As soon as the Writ is received it will be put up to auction, and offers for this historic communication between the Monarch and the subject may now be sent to our hon. treasurer for the benefit of the League.

Also from the same issue:

Who Will Bid?

The Women’s Freedom League has defied the Insurance Act ever since it came into force; not one penny has been paid into the Government coffers to lessen Mr. Lloyd George’s deficit. Our members are refusing to pay income tax and, as is well known, our president has for several years treated with contempt cajoling “final opportunities” and “last chances” to pay. This action is a protest against the Government’s betrayal of Liberal principles as applied to women. “No vote, no tax,” is our impregnable position, not to be surrendered until women have equal rights with men in controlling national expenditure. Every Budget Day is an insult to us. Money is demanded of women for the ever-growing millions required to pay the Nation’s debts, all incurred by men, and to pay the salaries of the men who incur them. Voteless women are victims plundered by the Government and powerless to say how their money should be spent. We welcome the indications that the Government is now making a move against us. Our secretary, Miss F.A. Underwood, after having returned many applications from Somerset House for income tax with the message, “No Vote, No Information.” has now received a “final opportunity” letter, the forerunner of a writ against her. Particulars will be found in another column, and we call attention to the fact that the writ, when received, will be put up for auction. Who will bid for this interesting document? In due time it will become historic — an object lesson of the fight women had to wage with “chivalrous” men for freedom. In the meantime we say to the Government: “We are prepared! Do your worst!”


The Vote

From the issue of The Vote:

Our Honorary Treasurer’s Arrest.

While Dr. [Elizabeth] Knight is in prison we intend to turn every in-door and out-door meeting that we hold into a Protest Meeting against the taxation of women while they are unrepresented in Parliament. , we shall hold a meeting outside Holloway Prison, at 3.30, our speakers being Miss Eunice Murray, Mrs. Tanner and Mrs. Mustard. , we shall hold a joint protest meeting with the Tax Resisters’ League, further particulars of which will be announced in next week’s Vote. , the day after her release, we have arranged a reception to Dr. Knight at Caxton Hall. We rely on the support of our readers at all these meetings.

Also in the same issue:

The Arrest of Our Hon. Treasurer.

On our hon. treasurer, Dr. Elizabeth Knight, was sentenced at Hampstead to a fine of £20 and 19s. costs for resisting the National Insurance Act with regard to two maids, and in default of payment or distraint on her goods, one month’s imprisonment. No money being forthcoming, about the middle of May a warrant was issued for her arrest, but she was left alone until , when the police arrived at her house to escort her to Holloway Prison. On hearing the news, Miss [Florence A.] Underwood and Mrs. [Isabel] Tippett went immediately to see Dr. Knight; Madam Putz, hon. secretary of the Hampstead Branch, also arrived, and all accompanied Dr. Knight to Holloway.


The Vote

From the issue of The Vote:

Tax Resistance.

Mrs. Darent Harrison’s at St. Leonards-on-Sea.

When the Tax Collector called on morning he was met with Mrs. [Isabella] Darent Harrison’s formula for tax collectors since she was made the victim of an organised riot in  — “Not at home.” On this occasion the maid returned to say he had come with a warrant and a bailiff to leave in possession, and must be admitted. Mrs. Harrison then gave instructions for the tradesmen’s entrance and windows to be locked and bolted, and herself opened the inner front door, closing it behind her and keeping her hand on the handle. The Tax Collector, who was standing with the bailiff inside the outer front door, asked if he was addressing Mrs. Darent Harrison, and hoped she would allow him to execute his trying task and produced his paper. Mrs. Harrison asked and was told the names of the local magistrates who had signed the warrant, and explained that her house could only be entered by force. She had been looking forward to paying her taxes within a very short time, and had been on the point of writing to Somerset House to say so; but as they had not scrupled in war time, and when the measure of justice for which she was fighting was almost certain to be on the Statute Book within a month or two, to come with warrants, bailiffs and all the old hateful methods of coercion, they could only be met by the same old spirit of revolt against tyranny and injustice. The Tax Collector protested that he could not employ force against a woman — that was quite out of the question. Mrs. Harrison then suggested that if he did not intend to stand there till he or she collapsed he must either employ force or call in the police to do so. He scoffed at the idea of sending for the police, but finally sent the bailiff to see if he could find any. But no police were to be found. The bailiff was next sent to get his dinner, and when he returned he reported “still no police anywhere to be found.” It was a complete impasse. They had been facing one another for three hours, and the Tax Collector seemed equally determined to “do his duty” and not to be guilty of even a technical assault on an elderly woman. It was only after being taunted with cowardice — with fear of the consequences of meeting moral with physical force — that he finally made an effort to get control of the handle of the door, and so with the assistance of the bailiff to force his way in. Mrs. Harrison at once told the maids, who had been watching for some time through the glass door, that she was quite ready for luncheon, while the men disappeared into the drawing-room, which the bailiff has occupied ever since. Mrs. Harrison has not seen him again, but she hears the Tax Collector has left a paper on the piano on which is written something about 5s. per day.

Miss [Kate] Raleigh at Uxbridge

Because of her refusal to pay Inhabited House Duty, Miss Raleigh’s goods were sold by public auction at Uxbridge afternoon. Miss [Florence] Underwood protested in the sale-room against these goods being sold to pay the tax while women were still disenfranchised. Miss Raleigh had no objection to paying taxes, but the protest was made because justice was being delayed to women. Women had not yet got the Parliamentary vote. There had been no delay in the collection of taxes from women, the warrant in this particular case having been issued with unusual punctuality, but although the clause for the enfranchisement of women had passed through the House of Commons with such a huge majority, there had been no attempt on the part of the Government to give speedy effect to that clause. We were told that votes for women might be on the Statute Book within a few weeks. Why, then, could not the authorities delay this sale? By taxing women who believed that taxation without representation was tyranny, the Government was breaking its truce with women, and by delaying justice to women it was breaking one of the provisions of the Magna Charta, which enacted that justice should not be sold, delayed or denied to anyone.

Miss Evelyn Sharp.

On , the adjourned public examination of Miss Evelyn Sharp before the Registrar was again adjourned, until . When asked why she had refused to make a statement of her affairs she replied that it was for the same reason that she had resisted the payment of the taxes which the Government claimed from her.


The Vote

From the issue of The Vote:

Tax Resistance.

Mrs. Harvey’s Protest.

A great gathering assembled at Brackenhill to support Mrs. Kate Harvey in her spirited protest against the Insurance Act. A decorated brake, adorned with Women’s Freedom League and Women’s Tax-Resistance League banners, started from Headquarters’ Office at , conveying some twenty-seven persons, among whom were Mesdames Huntsman, [Anne] Cobden Saunderson, Tanner, Mustard, Catmur, Pierotti, Green, Ball, Kux, Presbury, Johnson, Sanders, Pyart, Watson, Spiller, Sutcliffe, Moser, Miss [Florence] Underwood, Misses [Nina] Boyle, Sanders, St Clair, and Lawrence. Miss F.A. Underwood and Dr. [Elizabeth] Knight, who went down by train, were accompanied by other members, and at the Bromley Police-court were joined by Mrs. Snow, Mrs. Terry, Mrs. and Miss [Emma] Fox Bourne, Mrs. Fisher, and other well-known members of the League.

Mrs. Harvey, charged on ten counts with neglecting to insure William David Asquith under the provisions of the National Insurance Act, pleaded guilty and said she did not mean to pay. Asquith was put in the box to prove that his employer had refused to stamp his card; and the solicitor for the Insurance Commissioners pressed for “special costs” on the strange ground that there was no defence and that therefore the “public” should not be at the cost of such a prosecution. Allusion was also made to Mrs. Harvey’s well-known “objection” to paying taxes of any kind.

Mrs. Harvey then spoke. She said: “I am not resisting the Act as an Act. If it had come straight down from heaven I should resist it just the same. I am doing what every business man throughout the country does as a matter of course — I refuse to pay for goods which I cannot choose.”

Continuing, Mrs. Harvey insisted on her right to choose the men who went to Westminster to make the laws. “I am here because of my right to choose clean-living men to make those laws, to save women from prostitution, to make life more safe and our streets more safe for women and girls — aye, for our children even. I stand here because I refuse to break the law — the law has declared that there can be no taxation without the right of representation.”

After consultation the magistrates imposed the vindictive sentence of £1 for each offence, £10; arrears of insurance due to Asquith, 5s. 10d.; court fees, £4 10s.; and “special” costs (which we presume to be the solicitor’s own fees), £2 2s.; total, £16 17s. 10d.

Before leaving the dock Mrs. Harvey reiterated her intention not to pay. “I would rather die first,” she exclaimed in a burst of fierce indignation as she addressed the Bench. “I stand for justice, and this is injustice, an injustice which will hang round your necks like a millstone and drown you in your own incapacity and folly.” Loud cries of “Shame!” from the Suffragists in court greeted the sentence, and Mrs. Harvey’s concluding remarks were applauded.

The entire party was entertained to lunch and tea at Brackenhill, and in the afternoon a poster parade, with alternate W.F.L. and W.T.R. posters, was organised by Mrs. Huntsman. The placards were inscribed, “We Refuse to Break the Law,” “Taxation of the Unrepresented is not Government, it is Tyranny,” “We Refuse to Pay for Goods We Cannot Choose.”

In the market-place a mass meeting was held at , with Miss Anna Munro in the chair. A large, expectant crowd gathered long before the hour, and it is a significant fact that the extreme hostility so characteristic of other meetings at Bromley was conspicuously absent. A sea of upturned, attentive faces listened without interruption to Miss Munro, who went over the grounds on which women demand the Vote; and Mrs. [Margaret] Kineton Parkes, who as representing the Women’s Tax-Resistance League, pointed out that women resisted the Act as women, as voteless women, and as tax-paying women; and to Miss Nina Boyle, who summed up the position and set forth the policy of the Women’s Freedom League.

That Waggon!

On , Dr. Knight’s famous hay waggon was sold again at Woodbridge — this time to recover the amount of her dog license and of the costs connected with the case. Mrs. [Isabel] Tippett, Mrs. Lane, and Miss [Marguerite A.] Sidley represented the Women’s Freedom League. Before the sale Miss Sidley addressed the market, explaining the circumstances of the sale and the reasons for tax resistance. Afterwards Mrs. Tippett gave a most excellent and telling speech which was listened to with the greatest attention. While waiting by the waterside for their train our members listened with much interest to an animated discussion on the merits and demerits of tax resistance, and the speeches of the afternoon and of the preceding evening when the Suffrage Pilgrims were at Woodbridge. The waggon has done duty so often that it has now become historic in the Suffrage Cause; future generations will, no doubt, rank it with John Hampden’s ship.

Dr. Knight is also resisting the Insurance Act, and has received several calls from harassed officials. She has arranged to meet them at some future date to discuss the whole question.

Land Tax Resisted.

Miss Boyle has forwarded to the District Valuer of Worcester the following communication in relation to the Inland Revenue “Forms” sent to her in valuation of property in that neighbourhood:—

Sir,— I am exceedingly obliged to you for the interesting collection of Forms 7, 17, 35 and 36 which you have been good enough to send me from time to time. I trust you will continue and send me many more.

As for the provisional valuation being correct, I should think that in the last degree unlikely. But as I have not the slightest intention of paying anything whatever to the Government so long as women remain unenfranchised, that is a question we need not go into for the present. — Faithfully yours,

C. Nina Boyle.


The Vote

From the issue of The Vote:

Tax Resistance Protest

The thanks of our League are due to our courageous fellow-member, Miss Mary Anderson, for the splendid opportunity provided by her for carrying our gospel into new quarters. The quiet little village of Woldingham, one of the beauty spots of England, has been thoroughly roused by Miss Anderson’s spirited protest against the tyranny of taxation without representation; and a great gathering of its inhabitants attended at the sale of her goods on .

Our energetic and honoured workers, Mrs. Snow and Mrs. Fisher, most ably seconded Miss Anderson in organising the protest. By the courtesy of Messrs. Jarrett, the King’s officers, whose consideration and forbearance call for our kindest appreciation, the sale was to have been held on the village green, close to Miss Anderson’s residence; but owing to the inclement weather, the adjacent public hall was “commandeered” for the ceremony. In spite of an incessant downpour, the hall was packed with an appreciative audience.

The sale was conducted, laughably enough, under the auspices of the Women’s Freedom League and the Women’s Tax Resistance League; for, on obtaining entrance to the hall, Miss Anderson and Mrs. Fisher bedecked it with all the insignia of suffrage protest. The rostrum was spread with our flag proclaiming the inauguration of Tax Resistance by the W.F.L.; above the auctioneer’s head hung Mrs. [Charlotte] Despard’s embroidered silk banner, with its challenge “Dare to be Free”; on every side the green, white and gold of the W.F.L. was accompanied by the brown and black of the Women’s Tax Resistance League, with its cheery “No Vote, no Tax” injunctions and its John Hampden maxims; while in the front rows, besides Miss Anderson, the heroine of the day, Mrs. Snow and Mrs. Fisher, were seen the inspiring figures of our President and Mrs. [Anne] Cobden Sanderson, vice-president of the W.T.R.L.

Mrs. Huntsman took the chair as soon as the sale was completed and the necessary sum realised. Mrs. Despard and Mrs. Cobden Sanderson were the principal speakers, Miss Boyle expressing the acknowledgments of the two Leagues and of Miss Anderson to the King’s officers for carrying out the stern duties of their office with so little unpleasantness.

A resolution, proposed from the chair, and carried with only one open dissentient, was couched in the following terms:— “That this meeting supports Miss Anderson in her protest against the tyranny of taxation without representation, and calls upon the Government to include women in the Franchise Reform Bill.”

At the close of the ceremony the goods, bought in by her friends, were presented to Miss Anderson, who briefly returned thanks, and expressed her intention of maintaining that form of protest.

Among those present were Miss F[lorence].A. Underwood, looking very well and sunburnt after “holiday” with the Scottish campaign; Mr. Snow, to whose kind support no words will do justice; Mrs. [Kate] Harvey; Mrs. [Emma] Fox-Bourne and her son and daughter-in-law; Mrs. Lawrence and her little sons; Miss Charrington; Mrs. Robert Barr and her daughter and son-in-law; Mr. and Mrs. Galbraith, Colonel and Mrs. Eales, Mrs. O’Sullivan, Mrs. Croad, Miss Watson, and other well-known residents of the neighbourhood.

The next event of a similar kind to which we may look forward is the breaking of Mrs. Harvey’s barricade at Bromley. Mrs. Harvey, with the greatest resolution, has kept the King’s officer at bay for months; and she should be heartily applauded for flying the flag of resistance, and invading with suffrage protest and propaganda so notorious a centre of anti-suffrage activity as Bromley. It is hoped that all good Freedom-Leaguers and all good Tax Resisters will rally in force to the protest when the final act is being played.


The Vote

From the issue of The Vote:

First Imprisonment for Insurance Tax Resistance.

Two Months For Mrs. [Kate] Harvey.

Undaunted, Mrs. Harvey has gone to Holloway. The Bromley police authorities, after certain spasmodic efforts to secure payment of the sums claimed from her, have carried the sentence of the court into effect, and, by courteous arrangement, allowed Miss Harvey, Mrs. [Charlotte] Despard, and Miss [Mary] Anderson to accompany her to the gates of Holloway. A plain clothes officer and a woman warder met them at Bromley Station, and two taxi’s [sic] conveyed them to the prison from Holborn. A great meeting of protest is to be held against the vindictive sentence on our brave comrade, for which has been fixed. Trafalgar-square will be the place of meeting, and we hope to have a great rally of the friends of freedom. Meetings also will be held in Bromley Market-place twice a week — Mondays and Wednesdays — at 7.30 p.m., where we hope members will rally when possible.

We venture to foretell that Mrs. Harvey will come out of prison no less resolute a resister than when she went in, and that she will stand to her principle of resisting Government without consent and taxation without representation no matter what Governments may order or police authorities execute. We wish to call attention to another prosecution, that of four farmers in Scotland — we have republished several lately, — of men who also resisted the Act and whose servants resisted the Act by joint conspiracy, the latter not being prosecuted at all. The penalties imposed in none of these cases have been so heavy as those imposed on Mrs. Harvey, whose chief crime is that she acts on principle and not because she desires to evade and obligation. The Scottish farmers’ case is as follows:—

At Aberdeen on four farmers from the Turriff district pleaded guilty to having failed to pay insurance contributions in respect of farm servants in their employ. Their agents stated that the farm servants in this district, believing that they were better off under the former conditions, when the employers provided for them during illness, than they would be under the provisions of the Act, refused to bring their cards, and declined to engage unless the master gave an understanding not only that he would not deduct the money from their wages but would not apply for an emergency card. The Fiscal said that in such cases complaint should have been lodged with the Commissioners, who would have instituted a prosecution against the servants. A penalty of 15s. for each offence in each case was imposed, and on the application of Mr. Gerrard, who appeared for the Scottish Insurance Commissioners, decree was given for the amount of contributions in arrears. ―Glasgow Herald, .

C. Nina Boyle.

Letter from Mrs. Harvey.

Comrades, — When you read this you will be much in my thoughts, for I shall be in Holloway Gaol. I will not insult you by asking you to think of me, but when you do, will you remember that if my sentence be the means of bringing home to but one person the kind of justice meted out by vote-protected men to voteless women, the price will be light though the sentence is heavy, very heavy when compared with that passed on men whose only desire is to shirk responsibility when refusing to pay the Insurance Tax, iniquitously heavy when compared with the sentences passed on men who ruin the bodies of our girls, often baby-girls. Since writing the above I have heard that, quite lately, a man was sentenced to a twenty shillings fine or seven days for criminally assaulting two children, the excuse being that his brain was weak. The same authorities do not hesitate to label Suffragettes “mad,” but in their case it is only an added excuse for harsh treatment.

Justice! We have almost forgotten the meaning of the word. “No taxation without representation.” Men made that law, men break that law, then punish women for not breaking it also!

Justice! It is conspicuous by its absence!

Another man-made law, “a man must be tried by his peers”; equally so a woman should be tried by her peers!

One thing I ask. Will you strive by every means in your power to make “Hiawatha” [a dramatic version of Longfellow’s poem that Harvey had put together] a huge success? It is a sore trouble to leave before arrangements are fully completed; help me by letting my absence rouse you to enthusiastic endeavour for our paper! Many doubt as to the wisdom of the step I have taken; none can doubt as to the lack of wisdom in a Government that deliberately turns good citizens into outlaws! — Yours, in the Cause that is nearest to our hearts, the Cause of women — and children, they are inseparable,

K. Harvey.

Mrs. Despard’s Letter to Mr. McKenna

Mrs. Despard has sent the following letter to the Home Secretary:—

2, Currie-street, Nine Elms, London, S.W.
.

To the Right Honble. Reginald McKenna, M.P.

Sir,— A few months ago you granted an interview to me and several of my colleagues in the Women’s Freedom League. I spoke to you then on what I conceive to be the maladministration of justice in this country and the unequal incidence of punishment.

I desire now to bring before you a glaring instance of that of which I complain, hoping that if your attention has not been drawn to it, you will immediately give it your serious consideration.

Thousands of British men and women are refusing to pay the Insurance Tax or to deduct the Tax from the wages of those whom they employ. Some object to this tax on principle; others desire to shirk responsibility. Suffragists — and I am amongst their number — are, in many cases resisting this in common with other forms of taxation because their rights of citizenship are not recognised.

There have been sundry prosecutions — mostly of men in business.

I wish to quote three cases to show you the different treatment meted out to men and women in our law courts.

Joseph Lister, of Doncaster, defaulter for thirty-one weeks, was given by Mr. Andrews, the magistrate, a fine of 50s., with payment of costs.

Mr. F. Hamblin (Eastbourne), who had conscientious objections, was summoned on twenty counts. He was ordered to pay fines, costs and arrears to the amount of £6 14s., 8d..

Mrs. Harvey, of Brackenhill, Bromley, Kent — a Suffragist, the first who has been proceeded against for Insurance Tax resistance — was summoned, on , on ten counts in respect of her gardener. She was fined £1 on each count, £4 10s. costs, £2 2s. special costs, and ordered to pay the arrears, 5s. 10d.; total, £16 17s. 10d.

I beg you to compare this sentence with the two previous ones. Mrs. Harvey, deeply conscious of the injustice done to her, has refused to pay the money.

A week later a further fine of £5 was imposed upon her for refusal to pay her gardener’s license. The alternative was a month’s imprisonment on each summons, and she went to Holloway yesterday.

I cannot believe, sir, that you will permit this injustice to be done.

Let me remind you that the woman who, in a Piccadilly flat, used for vile purposes, was drawing young girls to their ruin, had a similar sentence. We hear, moreover, on good authority, that she was released after she had served ten days.

Mrs. Harvey is one whose time, service and money are given to the rescue of little destitute children, and to the help of those not so fortunately placed as herself.

While such injustices as these are permitted by the authorities, can you wonder that women are in revolt? ―Yours truly,

C. Despard

Women’s Freedom League Statement.

The following letter has been sent to the Press from Headquarters:—

Sir,— We write to protest against the extraordinary partial administration of justice in this country. Thousands of persons are resisting the Insurance Act in Great Britain; many cases have been brought before the Courts and nominal fines only have been imposed on the defendants. When, however, it is a case of a woman, and a Suffragist, resisting this Act, who from the point of view of principle, objects to paying taxes because she is not represented in the counsels of the nation, a heavy penalty is exacted.

Mrs. Harvey, of Bromley, Kent, who refused to pay her Insurance dues in respect of her gardener, William David Asquith, or the license for him, was fined as follows:—

For refusal to pay Insurance dues—
£161710
£1 fine on each count£1000
Arrears of Insurance amounting to0510
Court fees4100
“Special costs” asked for by the Insurance Commissioners220
For refusal to pay the license—
£5140
Fine£500
Costs0140

And since she declined to pay these fines Mrs. Harvey has to-day been conveyed to Holloway Gaol for two months’ imprisonment in the second division. We think these facts speak for themselves.

Mrs. Harvey spends her life in working for the betterment of conditions under which our poorer children live, and has never failed to help those weaker than herself. She believes that until women have a voice in making the laws, no satisfactory legislation will be carried through for the protection of girls and children. For this reason she protests against the exclusion of women from full citizenship rights, and the answer of men’s representatives is two months’ imprisonment in the second division.

For keeping a Piccadilly flat for the express purpose of ruining young girls physically, mentally and morally, another woman was also sentenced to three months’ imprisonment, and it is universally believed that she was released at the end of ten days! ―We are, yours faithfully,

Charlotte Despard.
Florence A. Underwood.

A “Snowball” Protest.

As evidence of the wide interest which is being aroused, Miss Marie Lawson writes from 5, Westbourne-square, London, W., to inform us that she has started a “Snowball” protest on behalf of Mrs. Harvey — a form of protest which she worked successfully in the case of Mr. Mark Wilkes. The “Snowball” letter, which she hopes will be copied and widely distributed, is as follows:—

Dear Madam,— Mrs. K. Harvey, of Bromley, Kent, has been committed to prison for two months for non-payment of a Government tax and for non-compliances with the requirements of the National Insurance Act. Because she refuses to submit to the tyranny of arbitrary taxation and because her conscience will not permit her to comply with conditions which she knows to be wrong and unjust, she has been given this extraordinarily severe sentence.

Passive resistance is a form of protest which has been frequently and successfully used in this country by men. A good part of our constitutional history may be said to have been written in the terms of tax-resistance, and it is largely by such means that some of our greatest reforms have been won. In the case of voteless women it is the only form of protest open to them, short of actual violence. They have to choose between passive resistance and cowardly acquiescence. Mrs. Harvey has chosen the latter [sic], and as a result now lies in Holloway Prison. I earnestly request you to assist the agitation for her immediate release in two ways:—

  1. By copying the accompanying form of protest on to two postcards, adding your name and address, and directing one to the Chancellor of the Exchequer, The Treasury, Whitehall, S.W., and the other to the Home Secretary, Home Office, Whitehall, S.W..
  2. By copying this letter and the form of protest in full and forwarding it to at least three friends, inviting them to join in this “snowball” movement.

Relying on your sympathy and cooperation,

Yours sincerely,
No Taxation Without Representation.

Form of Protest

I write with reference to the case of Mrs. K. Harvey, of Bromley, Kent, who has been committed to prison for two months as a result of her refusal to submit to the tyranny of arbitrary taxation. In seeking to impress upon a Liberal Government the necessity of putting its principles into practice, Mrs. Harvey adopted the time-honoured protest of passive resistance. That being her only offence, I protest against this vindictive sentence, and urge you to use every effort to secure her immediate release.

Also from the same issue:

At Headquarters.

We look forward to a strenuous autumn and winter campaign. We shall begin this in London by holding a demonstration in Trafalgar-square, , to protest against the biased administration of the law and its treatment of women, as instanced in the two months’ imprisonment in the second division which Mrs. Kate Harvey is now undergoing at Holloway because of her refusal to comply with the regulations of the Insurance Act. We urge our readers to make this demonstration as widely known as possible, and to bring all the friends they can to the Square to protest against this excessive sentence. Vote sellers, literature sellers, collectors, and banner bearers will be in great demand, and we shall be glad to have names of volunteers at an early date.

Also from the same issue:

“John Hampden.”

“Would 20s. have ruined Mr. Hampden’s fortune?” “No, but the payment of half 20s. on the principle on which it was demanded would have made him a slave.” So Burke epitomised the attitude of John Hampden towards unjust taxation, and so with equal conciseness might the position of the modern tax-resister be summed up.

Beyond the fact that he resisted Ship Money, the majority of people know little about John Hampden, and we therefore commend the new edition of a pamphlet by Mrs. [Isabella] Darent Harrison, of the Women’s Tax Resistance League. Herself a well-known resister, the writer has depicted with sympathy and force the struggle between Hampden and the King, and with a novelist’s skill has made the events live again.

The character of this “rebel and leader of rebels” was marked by restraint and dignity, by respect for order and good government. Slow to take up arms against the King, he acted directly his duty became clear; he received his death-wound leading his “Green Coats” at Chalgrove Field. Incidently it is interesting to note that the loss of his case against the Crown roused people to see how degenerate the law may become, and paved the way for the Great Rebellion.

It was not the men alone who rebelled, but the women also refused to submit to unjust laws. Among the twenty or thirty people who signed the protest against Ship Money in Great Kimble Church in 1635 were four women — Mrs. Westall and the Widows Bampton, Goodchild and Semple. Women also presented petitions for peace at Westminster Hall. “It may be thought strange and unbeseeming our sex to show ourselves here… but… we are sharers in the public calamities,” so ran the first petition. This deputation was well received by Pym. Not so fortunate was the later one of 5,000 women. Because they pushed their way to the doors of the House of Commons, a cavalry charge was ordered, two women were killed and several injured.

One wonders if there was not a touch of sarcasm about the meek wording of these petitions. One can imagine the lips of these brave women slightly curling with scorn at such words, as “We need not dictate to your eagle-eyed judgment the way,” or “We do this not… as seeking to equal ourselves with men either in authority or wisdom.”

But we forbear from further extracts, and advise all who wish to realise the continuity of the struggle for freedom through the centuries to read this little book.

M.L.


* “John Hampden” (second edition, with frontispiece). By Mrs. Darent Harrison. (Published by the Women’s Tax Resistance League, 10, Talbot House, 98, St. Martin’s-lane, W.C. Price 1d.)

Also from the same issue:

…some of us have just accompanied to the gates of Holloway the comrade and friend whose letter will be found in the columns of this issue.

Mrs. Harvey, of Bracken Hill, whose splendid work and gracious personality are known to so many of us, having been sentenced to a month’s imprisonment in the second division for refusing to pay her Insurance Tax, and to another month, in lieu of fine, for a license for a manservant, went to prison on Monday.

Our readers will understand that no effort will be spared by the League to make this iniquity known. We have reason to believe that the law has been strained, if not broken, in the infliction of these sentences. That will be ascertained. It is our fervent hope that Mrs. Harvey will soon be with us again. Meantime we hope and believe that every member of the League will help us to the utmost limit of their powers in the battle we are waging against this gross injustice.

In particular, will every member of the League in London and the neighborhood rally round our banners on , in Trafalgar-square, where a big demonstration of protest will be held? We hope earnestly that you will not only come yourselves, but that you will bring others with you. Just and righteous administration of the law is a question which affects men quite as deeply as it affects women.

C. Despard.


The Vote

From the issue of The Vote:

Mrs. Harvey’s Sale.

Few places could seem so unpropitious as a field for Suffrage propaganda as Bromley, in spite of the constant presence of a Suffragist of the calibre of Mrs. [Kate] Harvey; yet, strange to say, the outcome of her protest meeting on Monday was more than gratifying, and the event must be chronicled as an unmitigated success. By the skilful handling of Miss Munro, a dense crowd which threatened disorder settled down to listen in patience to four speeches of more than average excellence; and when at the close three cheers were raised for Mrs. Harvey, there was a definite show of goodwill and appreciation of the attitude and view which inspired the protest.

From early in the day Mrs. Huntsman and a noble band of sandwich-women had paraded the town announcing the sale and distributing leaflets. In the afternoon a contingent of the Tax Resistance League arrived with the John Hampden banner and the brown and black pennons and flags. These marched through the town and market square before entering the hall in which the sale and meeting were to be held, and which was decorated with the flags and colours of the Women’s Freedom League. Mr. Croome, the King’s officer, conducted the sale in person, the goods sold being a quantity of table silver, a silver toilette set, and one or two other articles. The prices fetched were trifling, Mrs. Harvey desiring that no one should buy the goods in for her. Much hostility was displayed throughout the proceedings; and several Freedom Leaguers were of opinion that it was long since so much unpleasantness had been experienced as during the day’s campaign.

When the Inland Revenue vacated the rostrum and Miss [Anna] Munro took the chair, an ugly spirit appeared to possess the meeting for a few brief moments; but it was charmed away by the chairman’s tact and firmness, and an excellent and most courteous hearing was given to all the speakers — melting, towards the end, into real sympathy.

The first speech was from Mrs. [Charlotte] Despard, in her most spirited style, winning a hearty meed of applause; and she was followed by Mrs. [Margaret] Kineton Parkes, who has an admirable “way” with a crowd. Miss [C. Nina] Boyle then spoke, provoking much amused laughter; and the last speaker, Miss Hicks, closed the “case for the defence” with a well-pointed and finely-balanced argument. After that came questions, which Miss Munro dealt with in her usual adroit manner. The audience departed well satisfied and good-humoured, and several new members were won.

Tea was served at Brackenhill after the meeting, a party of ten having been entertained to lunch earlier in the day by Mrs. Clarkson Swann.

In the forenoon Mrs. Harvey and some of her friends, including Mrs. Snow, Mrs. Fisher, Miss Boyle, Mrs. Kineton Parkes, Mrs. Clarkson-Swann, and some members of Mrs. Harvey’s household held rendezvouz at the local Sessions Court to hear the case against Mrs. Harvey in respect of not paying a tax on her gardener. As when Dr. [Elizabeth] Knight was summoned, the representative of the London County Council brought his case into court in the most slovenly, scandalous fashion — these cases furnishing a lurid light on the way the liberties of the public are held cheap by careless authorities. A spirited defence, which made the cocksure representative aforesaid look extremely foolish, was put up by Mrs. Harvey’s counsel; the verdict of the court being 30s. fine, and costs. Mrs. Harvey declared she would not pay fine or costs, and the ultimate verdict was “distraint or seven days” — in the second division.

Among those who were at Bromley for the protest were Mrs. [Anne] Cobden Sanderson, Mrs. Huntsman, Mrs. Kux, Mrs. Macpherson, Mrs. Smith, Miss F[lorence]. A. Underwood, Miss Howard, Miss Rowell, Mrs. Thomas, Mrs. [Emily] Juson Kerr, Miss Barrow, and Miss Taylor.

Also from the same issue:

Tax Resistance.

In pursuance of our policy of tax-resistance, the Women’s Freedom League has decided to resist the Insurance Act on the ground that we refuse to acquiesce in any legislation which controls the resources of women without the consent of women. We are now threatened with prosecution by the Insurance Commissioners, but it remains to be seen whether the latter will make good their case.


The Vote

From the issue of The Vote:

The Writ Against Our Secretary.

In the midst of her preparations for the Belgian Party a writ for the recovery of £11 13s. 4d. and costs (£1 6s. 8d.) for income tax on a fictitious income has been served by a Somerset House official on the Secretary of the Women’s Freedom League. The pompous phraseology of this document is as follows:—

In the High Court of Justice. King’s Bench Division

(King’s Remembrancer.)

George the Fifth by the Grace of God of the United Kingdom of Great Britain and Ireland and of the British Dominions beyond the Seas, King, Defender of the Faith, to F[lorence].A. Underwood, Greeting. We command and strictly enjoin you that within Fourteen days from the service of this Writ, inclusive of the day of such service, you cause an Appearance to be entered for you in the King’s Bench Division of Our High Court of Justice, to answer us concerning certain Articles then and there on our behalf to be objected against you, and take notice that in default of your so doing we shall proceed thereon to Judgment and and [sic] Execution. Witness the Right Honourable Richard Burdon, Viscount Haldane of Cloan, Lord High Chancellor of Great Britain at Westminster, the First day of December in the year of our Lord One thousand nine hundred and fourteen.

At the Suit of His Majesty’s Attorney-General

By Information.

This Writ is issued against you by Hugh Bertram Cox, the Solicitor of Inland Revenue, Somerset House, London.

For the recovery of £11 13s. 4d. for Duties due from you under the Statutes relating to the Income Tax.

Take notice that in default of your entering an Appearance according to the exigency of this Writ, an Information may be filed and Judgment signed thereon, and Execution issued on such Judgment together with Costs, at the expiration of Fourteen days from the day of signing such Judgment.

The costs of this Writ amount to £1 6s. 8d., which must be paid together with the Duties. N.B. — Appearance to be entered at the King’s Remembrancer’s Department, Royal Courts of Justice, Strand, London.

Miss Underwood has no intention of paying any part of this amount, and, if she is arrested, we rely on the co-operation of Branches up and down the country to hold meetings of protest, and to raise a substantial sum for the funds of the League, so that we can strengthen throughout the country the resistance to taxation without representation which the Women’s Freedom League inaugurated some years ago as a protest against the Government’s unconditional action in levying taxes on unrepresented women.

Our countrymen are fighting abroad for the independence of Belgium; women are fighting at home for their own independence, and are as confident as their brothers of ultimate victory.


The Vote

The debate on the Insurance Act that was announced in an edition of The Vote went as planned, and The Vote did a follow-up article in its issue:

Insurance Act Debate.

The Women’s Freedom League has from the first refused to comply with the regulations of the Insurance Act, and has not paid one penny in respect of the insurance of its employees. It is no concern of ours whether this Act is good, bad, or indifferent; we oppose the Insurance Act because it is legislation affecting vast numbers of women, and no woman has a voice in the legislation of this country. We are determined to show the authorities that the government of women without their consent is both a difficult and costly matter.

But we offer our congratulations to the Women’s Tax Resistance League for arranging the public debate on the Insurance Act which took place at the Caxton Hall. Sir Edward Busk presided, and Miss Margaret Douglas proposed the following Resolution:—

That this meeting declares that the Insurance Act is undemocratic in character and unjust in operation, and that its hardships press most heavily upon women.

Miss Douglas said that the new elements in our present Insurance Act were compulsion and the card. In theory, the card was a receipt for money paid in; in practice it was a passport for the worker, a means of registration and identification, it was used as a certificate of character, and as evidence against men who came from a strike area in search of work elsewhere. Miss Douglas considered that it was undemocratic to set asid, the Truck Act in order to tamper with a man’s wages — his wages at any rate should be secure from the greed of the modern social reformers, who should be urged to carry out experiments of this kind at their own expense! The Insurance Act was substituting bureaucracy for self-government. £2,000,000 of hard earned money was being expended on gentlemen who were touring the country in motor-cars, and who possessed extra-ordinary powers to enforce the Act on unwilling contributors. It was killing the spirit that built up the old friendly societies which were now being forced into competition with Insurance Companies; it was not safe to entrust problems of National Health to people who look at life as a profit making concern. Miss Douglas further contended that this Act was an injustice to women. This so-called greatest measure of social reform was careful to leave out those women from its benefits who do their duty by staying in their homes to look after their families; they can only get the accidental maternity benefit on their husband’s card. Surely that was enticing women to go out of their homes to find an employer! In the vast majority of cases the 4d. a week contributed by men had to come out of extra economies effected by women in the home.

Sir Victor Horsley in opposing this resolution said that Miss Douglas had given a highly coloured picture of the Insurance Act. The principle of the Insurance Act, was absolutely democratic; and by it the whole nation was taking part in a measure of National Health. It was not a German but an English Act, and it was first brought forward in the House of Commons, nearly one hundred years ago by Mr. Curwen, an ultra-Progressive member for Cumberland. Mr. Lloyd George had shown constructive capacity in financing the movement. What was offered in its stead? A return to the old Contract Club system, which was hopeless. The Insurance Act brought about a redistribution of wealth among doctors, and the poor doctors benefited thereby. It had done away with the sixpenny doctor, and was a boon to the poorest people in our country. Through the Insurance Act, the friendly societies had gained an enormous number of adherents, and the insurance of women was a definite crystallisation of the fact that woman was a separate entity, a separate person. The Insurance Act was an organisation of the forces of the nation against disease.

Several members of the audience took part in the subsequent discussion; with but one exception, all opposed the Act, either in its principle or in its administration. The critic we appreciated most was the young man who mounted the platform and informed the audience that he was a Liberal, an anti-suffragist, and an opponent of the Insurance Act! He then proceeded to urge those who objected to it, to tear up their cards this week end. If only they would do that the Act would be smashed. We hail this young man as a militant!

On the resolution being put to the meeting it was carried by an overwhelming majority, only twelve voting against it.

F[lorence]. A. U[nderwood].

Also from the same issue:

Women’s Tax Resistance League

Dr. [Katherine] Heanley was summoned at the East Ham Police-court, on , for non-payment of the insurance tax for her servant. Dr. Heanley explained that her objection to paying was due to the fact that she, as a voteless woman, had no voice in the government of the country. The magistrate was sympathetic, and admitted that though he might have reasons against paying taxes, they would not be so weighty as hers! In addition to the arrears, a fine of £1 and costs 10s. was imposed. A very sympathetic audience listened at an open-air meeting addressed afterwards by Miss Margaret Douglas and Miss Amy Hicks.


The Vote

From the issue of The Vote:

Dr. [Winifred] Patch’s Tax Resistance.

The public examination of Dr. Patch (Women’s Freedom League) in the bankruptcy proceedings against her by the Inland Revenue Department brought together a large crowd of suffragists belonging to all suffrage societies at Bankruptcy Buildings last Tuesday morning. The officials were astonished to see women bringing in extra benches and overflowing into the solicitors’ seats and the Press pen.

The usual first item on the programme is the swearing of the alleged bankrupt. Dr. Patch was therefore invited to take the oath, but replied that that was impossible, as she could not bow to the authority of that Court; a suggestion that she should affirm instead of swearing received the same answer. The Court, being thus up against an insurmountable obstacle, waited a moment and thought it over.

Dr. Patch refused to answer any questions, “not recognising that the Court had any authority over her,” and the only information that the Court could secure was that she was determined not to pay the tax demanded, and that nothing they could do would maker her. Asked whether she quite understood the fearful consequences of persistence (imprisonment &c.), she assured the Court that she was prepared for anything that might come.

Further progress seemed difficult, and the solicitor to the Commissioners of Inland Revenue suggested that the proceedings should be adjourned sine die, but the Court preferred to adjourn the case for three weeks, making the cryptic remark that three weeks would be “quite sufficient.”

The next gathering, therefore, will be on at Bankruptcy Buildings, Carey-street. is the date of the official “Women’s Day,” and very appropriate for the next state of this protest.

Meeting at the Women’s Freedom League Headquarters.

There was a splendid gathering at the meeting at Headquarters to support the protest of Dr. Patch, and keen appreciation was expressed of her courageous stand at this time on behalf of unenfranchised women. Dr. [Elizabeth] Knight presided, and pointed out that if the Government would enfranchise women much time would be saved that is now spent in endeavours to discover facts about tax-resisters, and the country would be better administered.

Dr. Patch’s statement of her experiences as a tax-resister and of the steps which led to the proceedings of , aroused special interest. She declared that her action was not prompted by unpatriotic motives, as she was ready to give her utmost to the country — but of her own free will; her protest was against taxation without representation.

Mr. Pethick Laurence said that, as far as he knew, he and Dr. Patch were the only suffragists who had gone through the inconvenient form of protest of bankruptcy proceedings. It was a form which caused inconvenience to the authorities, and brought home to the public the meaning of the suffrage agitation. In an interesting survey of the situation to-day he discussed the Report of the Electoral Conference, and insisted that no franchise would be satisfactory which did not achieve equality for men and women. Even in the most remote and unlikely possibility of the votes of all men being cast on one side and of all women on the other in an important issue, it would only mean the majority rule on which the administration of the country is based.

Mrs. [Charlotte] Despard, a veteran tax-resister, said she had offered to give voluntarily the amount demanded of her by the Revenue authorities to any war charity, but her offer had not been accepted, and spoke strongly on the importance of resisting the possible conscription of voteless women. The League meant to live up to its title, and women would only be free when they stood shoulder to shoulder as equals with men in the service of humanity.

Miss [Kate] Raleigh, another tax-resister, showed how the very universe works by the power of resistance, and urged the need for continuous resistance to fictitious ideas, including man’s domination of woman. If conscription of voteless women should be attempted, sex oppression will follow.

Miss [Florence A.] Underwood, in paying tribute to Dr. Patch, as did all the speakers, made a stirring appeal to women suffragists to rally round the Flag and show Parliament, the public, and the Press that they were alive and active and meant to win their victory — the vote on equal terms with men.


The Vote

From the issue of The Vote:

Tax and Census Resistance.

An Unusual Procedure.

The hon. treasurer of our Brighton branch (Mrs. Jones-Williams) is the first person in Brighton to refuse to pay taxes as a protest against the unenfranchised condition of women. The local authorities, apparently not knowing the usual procedure, took the unusual course of sending a bailiff to take possession. Thanks to the activity of some members of the men’s league, the authorities consented to the man being in “walking possession.”

Once before this course has been taken, when a bailiff was put in possession at Mrs. Rose Hyland’s in Manchester. Not even this unnecessary piece of annoyance will make us pause in our efforts to refuse our consent to taxation without representation.

Sale on .

We congratulate the Brighton branch and Mrs. Jones-Williams on the firm stand they have made in the matter, and urge all Suffragists in the town to rally to the protest meeting . Mrs. [Edith] How-Martyn will be one of the speakers.

Another Passive Resister,

and a member of the N.E.C., Mrs. Francis, the hon. secretary of the branch, writes:— “ ‘With this ring I thee wed’ — that’s sorcery; ‘with my body I thee worship’ — that’s idolatry; and ‘with my worldly goods I thee endow’ — that’s a lie,” says old Sir J. Bowring.

“Wishing to test the validity or otherwise of the vow which, according to the forms of the Established Church, my husband made at the altar at the time of our marriage, and also with an ever-increasing sense that tax-resistance is not only morally justifiable, but morally imperative, I have refused consent, as joint controller of our mutual finances, to the payment of my half of the year’s taxes. My husband has therefore retained this amount while paying his own share, and explaining the reasons for taking this action. An entreating letter has followed from the tax-collector, but the threat of distraint has not yet been received.

“We hope that if and when these protests have to be pushed to extremity our friends will do their utmost to help make them widely known and effective.”

Also from the same issue:

Tax Resisters’ Protest.

Notwithstanding the mud and odoriferous atmosphere of the back streets off Drury-lane, quite a large number of members of the Tax Resisters’ League, the Women’s Freedom League, and the Women’s Social and Political Union, met outside Bulloch’s Sale Rooms shortly after to protest against the sale of Miss Bertha Brewster’s goods, which had been seized because of her refusal to pay her Imperial taxes. Before the sale took place, Mrs. Gatty, as chairman, explained to at least a hundred people the reasons of Miss Brewster’s refusal to pay her taxes and the importance of the constitutional principle that taxation without representation is tyranny, which this refusal stood for. Miss Leonora Tyson proposed the resolution protesting against the injustice of this sale, and it was seconded by Miss F[lorence]. A. Underwood, and supported by Miss Brackenbury. The resolution was carried with only two dissentients, and these dissentients were women!

Also from the same issue:

Women’s Tax Resistance League.

On , a drawing-room meeting was held at 30, Hyde Park Gate, by kind permission of Mrs. [Adela] Stanton Coit. Mrs. [Edith] Zangwill was in the chair, and gave an opening address which was full of charm and subtle truth. Her delightful personality always serves to emphasise the depth of thought contained in her remarks. Miss [Alice] Abadam was the principal speaker, and her address was a masterpiece of oratory directed to emphasise the grave responsibility of the taxpaying women of this country towards the moral, spiritual and political emancipation of woman. Mrs. [Margaret] Kineton Parkes gave a short account of the work of the society, formed to put into practice the principles of tax resistance, which was followed by a good discussion, opened by Dr. Stanton Coit. The secretary of the league also addressed a crowded audience in the Public Hall, Croydon, on the subject of tax resistance, , and the chair was taken by Miss Green, treasurer for the local branch of the W.S.P.U.


Rallies outside the courthouse or prison are one way of supporting resisters who are looking at doing time for taking their stand (see The Picket Line for ), and supporting their families while they’re being held captive is another (see The Picket Line for ).

Other ways to show support are to accompany resisters as they go to prison, to visit them or correspond with them while they are inside, and to be there to meet them when they are released. Today I’ll give some examples of these ways of showing support for imprisoned tax resisters.

Accompanying resisters to prison

  • When elderly council tax rebel Sylvia Hardy was threatened with jail in , her supporters organized a convoy of cars to accompany her to the jail as a show of support.
  • In , Annuity Tax resisters in Edinburgh, Scotland, would go to prison in a parade of protesters. One description of such a procession read:

    [H]e was marched off to the Calton Jail, accompanied by the usual hasty muster of people carrying flags and poles, having placards on which were a variety of devices and inscriptions… His daughter, a fine young woman, in a fit of heroic indignation which overmastered her grief and the natural timidity of her sex, seized one of the flags, and would have walked before her father to prison with the crowd, but was prevented by him and the interference of the humane bystanders.

  • When Kate Harvey went to prison for her resistance as part of the Women’s Tax Resistance League, fellow-resisters Charlotte Despard and Mary Anderson accompanied her to the prison gates. When Elizabeth Knight was imprisoned on similar charges, she was accompanied to Holloway by resisters Florence Underwood and Isabel Tippett.

Visiting resisters in prison

  • Thomas Story, an English Quaker who was visiting the American colonies, was able to help two Quakers from Rhode Island who were in prison for not paying a militia exemption tax after having been drafted and refusing to fight. Story helped them hold a Quaker meeting in the prison itself, and also (having some legal experience) tried to assist them in court.
  • When Zerah Colburn Whipple was imprisoned for failing to pay a war tax in , it was a comfort to him to have friends on the outside trying to get in. He wrote: “Our friend John J. Copp, proved himself a true friend indeed. Knowing that I would be lonely in the jail, he visited me every day after he learned that I was there, and when the keeper refused him admission, he demanded it as his right to visit his client, and claimed the right to see me alone too, which was granted.”
  • The Trafalgar Square Defendants’ Campaign helped to organize prison visits to people who had been imprisoned in the Poll Tax rebellion.

Corresponding with imprisoned resisters

I’ve done a lot of volunteer work with the Prison Literature Project in Berkeley, California. Most of the letters we get are from prisoners requesting books — which makes sense, because that’s the sort of letter we explicitly ask for. But a pretty hefty percentage of the letters we get are just expressing gratitude for the books and letters we previously sent — heartfelt, often heartbreaking gratitude, especially since many of the prisoners are of limited means and can barely afford to put a stamp on a letter.

This impresses on me how meaningful it is for people behind bars to get letters from friends outside.

  • The Anarchist Black Cross of New York City held a letter-writing evening for imprisoned war tax resister Carlos Steward in .
  • Brian Wright was the first person thrown in prison for Poll Tax resistance, during the rebellion in the United Kingdom, in . While there he received over 800 cards and letters from supporters. The Trafalgar Square Defendants’ Campaign made it a policy to ensure that at least one personal letter per prisoner per week came from someone in the campaign.
  • When Kate Harvey had barricaded herself in her own home to try to defeat government attempts to seize her property for taxes, a supporter sent her a poem to keep her mood up:

    Good luck, my friend, I wish to thee,
    In thy brave fight ’gainst tyranny.
    Bracken Hill Siege will bring good cheer
    To those who hold our Freedom dear,
    And fight the good fight far and near.

    And when oppression is out-done,
    And Liberty, at last, is won,
    When women civic rights possess,
    They’ll think, I hope, with thankfulness,
    Of those who bore the battle’s stress.

  • When a Colorado doctor was jailed for refusing to pay federal income taxes that fund weapons of mass destruction, it was reported that “[l]etters of approval have been pouring in to Dr. Evans, and since he is only allowed to write very few, his mother in Philadelphia has taken up the task of acknowledging them, sending at the same time a typewritten sheet explaining the affair in detail.”

Welcoming resisters back from prison

  • The campaign to resist Thatcher’s Poll Tax organized a march to Brixton Prison, which held most of the resisters then in custody. Police attacked the march and arrested 135 people. “That evening,” says campaign volunteer Danny Burns, “volunteers were sent to every police station to welcome those who were released on bail.” This served not only to show solidarity, but also to make the arrested people aware of the legal support available to them and to encourage them to cooperate in their defense.
  • When Constance Andrews of the Women’s Tax Resistance League was released after having been jailed for a week for failure to pay a dog license tax, “a very large crowd — described in the local press as ‘an immense gathering’ — collected outside the prison to cheer Miss Andrews on her release.” A procession with suffrage banners walked along with Andrews as she walked from the prison to a reception held in her honor.
  • When Mark Wilks was released from prison for failure to pay his wife’s income tax in , the Women’s Tax Resistance League held a reception for the Wilkses, saying that “not only do they wish to do honour to those who have made such a brave stand for tax resistance, but to use the occasion, as one of many others, to keep before the public mind the necessity for the alteration of the laws.”
  • Katsuki James Otsuka served a 120-day sentence for refusing to pay war taxes to the U.S. government (and then refusing to pay the fine he was given for his initial refusal) in . A group of supporters demonstrated outside the prison at the time of his anticipated release, though “four carloads of state police” broke up the demonstration at one point, smashing a picket sign that read “You did right in refusing to pay taxes for A-bombs.”
  • During the white supremacist rebellion against the Reconstruction state government in Louisiana a man named Edward Booth was imprisoned for 24 hours for refusing to pay a license tax.

    [I]t was agreed among his immediate personal friends, the members of the tax resisting association and their sympathizers, to make a grand demonstration, at the hour of his release, and escort him to his place of business, to show their sympathies, and in what approbation he was held for having become the object of an oppression, in the defence of his personal rights.

    Before the hour of his release, a large concourse of people assembled before the doors of the prison, to hail the deliverance of the prisoner, and the anteroom was thronged with friends anxious to proffer the hand of sympathy and condolence. … Mr. Booth filed out of the room and stepped into a carriage in waiting, amid rousing cheers and a stirring air from the band. The carriage led off, followed by the band and the large concourse of people, who gradually fell into an orderly line of twos, to the number of about 400.

    The marchers hung an effigy of the Reconstruction governor from a lamp post while loudly cheering. When the procession reached Booth’s place of business, he gave a speech thanking the crowd for their support and urging them to renew their resistance.
  • William Tait, editor of Tait’s Edinburgh Magazine, was imprisoned for refusing to pay the Annuity Tax in that city, which went to support the official church, of which Tait was not a member. After four days, he was released. The Scotsman covered the story:

    [Tait] stepped into the open carriage, drawn by four horses, which stood on the street… At this moment, one of the gentlemen in the carriage, waving his hat, proposed three cheers for the King, and three cheers for Mr. Tait, — both of which propositions were most enthusiastically carried into effect. The procession was then about to move off, when, much against the will of Mr. Tait and the Committee, the crowd took the horses from the carriage, and with ropes drew it along the route of procession… As the procession marched along, it was joined by several other trades, who had been late in getting ready; and seldom have we seen such a dense mass of individuals as Prince’s Street presented on this occasion. In the procession alone, there were not fewer than 8,000 individuals; and we are sure that the spectators were more than thrice as numerous. Mr. Tait was frequently cheered as he passed along, — and never, but on the occasion of the Reform Bill, was a more unanimous feeling witnessed than on that which brought the people together yesterday afternoon.


A tactic that I’ve encountered on many occasions in my research into tax resistance campaigns is that of disrupting government auctions of goods, particularly those of seized from tax resisters. Here are several examples that show the variety of ways campaigns have accomplished this:

Religious nonconformists in the United Kingdom

Education Act-related resistance

Some disruption of auctions took place during the tax resistance in protest of the provisions of the Education Act that provided taxpayer money for sectarian education . The Westminster Gazette reported:

There was some feeling displayed at a sale of the goods of Passive Resisters at Colchester yesterday, the Rev. T. Batty, a Baptist minister, and the Rev. Pierrepont Edwards, locally, known as “the fighting parson,” entering into discussion in the auction room, but being stopped by the auctioneer, who said he did his work during the week and he hoped they did theirs on Sundays. At Long Eaton the goods of twenty-three Passive Resisters were sold amid demonstrations of hostility to the auctioneer. A boy was arrested for throwing a bag of flour.

The New York Times reported that “Auctioneers frequently decline to sell goods upon which distraints have been levied.” And the San Francisco Chronicle noted:

Difficulty is experienced everywhere in getting auctioneers to sell the property confiscated. In Leominster, a ram and some ewe lambs, the property of a resistant named Charles Grundy, were seized and put up at auction, as follows: Ram, Joe Chamberlain; ewes, Lady Balfour, Mrs. Bishop, Lady Cecil, Mrs. Canterbury and so on through the list of those who made themselves conspicuous in forcing the bill through Parliament. The auctioneer was entitled to a fee under the law of 10 shillings and 6 pence, which he promptly turned over to Mr. Grundy, having during the sale expressed the strongest sympathy for the tax-resisters. Most of the auction sales are converted into political meetings in which the tax and those responsible for it are roundly denounced.

Edinburgh Annuity Tax resistance

Auction disruptions were commonplace in the Annuity Tax resistance campaign in Edinburgh. By law the distraint auctions (“roupings”) had to be held at the Mercat Cross — the town square, essentially — which made it easy to gather a crowd; or sometimes in the homes of the resisters. Tait’s Edinburgh Magazine reported of one of the Mercat Cross roupings:

If any of our readers know that scene, let them imagine, after the resistance was tolerably well organized, an unfortunate auctioneer arriving at the Cross about noon, with a cart loaded with furniture for sale. Latterly the passive hubbub rose as if by magic. Bells sounded, bagpipes brayed, the Fiery Cross passed down the closses, and through the High Street and Cowgate; and men, women, and children, rushed from all points towards the scene of Passive Resistance. The tax had grinded the faces of the poor, and the poor were, no doubt, the bitterest in indignation. Irish, Highlanders, Lowlanders, were united by the bond of a common suffering. Respectable shopkeepers might be seen coming in haste from the Bridges; Irish traders flew from St. Mary’s Wynd; brokers from the Cowgate; all pressing round the miserable auctioneer; yelling, hooting, perhaps cursing, certainly saying anything but what was affectionate or respectful of the clergy. And here were the black placards tossing above the heads of the angry multitude — ROUPING FOR STIPEND! This notice was of itself enough to deter any one from purchasing; though we will say it for the good spirit of the people, that both the Scotch and Irish brokers disdained to take bargains of their suffering neighbours’ goods. Of late months, no auctioneer would venture to the Cross to roup for stipend. What human being has nerve enough to bear up against the scorn, hatred, and execration of his fellow-creatures, expressed in a cause he himself must feel just? The people lodged the placards and flags in shops about the Cross, so that not a moment was lost in having their machinery in full operation, and scouts were ever ready to spread the intelligence if any symptoms of a sale were discovered.

Sheriff Clerk Kenmure Maitland appeared before a committee that was investigating the resistance campaign. He mentioned that “Mr. Whitten, the auctioneer for sheriff’s sales, was so much inconvenienced and intimidated that he refused to take any more of those sales.”

Q: What was Mr. Whitten’s express reason for declining to act as auctioneer?

A: He was very much inconvenienced on that occasion, and he believed that his general business connection would suffer by undertaking these sales, and that he would lose the support of any customer who was of that party.

Q: It was not from any fear of personal violence?

A: That might have had a good deal to do with it.

Q: Was Mr. Whitten the only auctioneer who declined?

A: No. After Mr. Whitten’s refusal I applied to Mr. Hogg, whose services I should have been glad to have obtained, and he said he would let me know the next day if he would undertake to act as auctioneer; he wrote to me the next day saying, that, after consideration with his friends, he declined to act.

Q: Any other?

A: I do not remember asking any others. The rates of remuneration for acting as auctioneer at sheriffs’ sales are so low that men having a better class of business will not act. I had to look about among not first-class auctioneers, and I found that I would have some difficulty in getting a man whom I could depend upon, for I had reason to believe that influence would be used to induce the auctioneer to fail me at the last moment.

It was difficult for the authorities to get any help at all, either from auctioneers, furniture dealers, or carters. The government had to purchase (and fortify) their own cart because they were unable to rent one for such use.

Here is an example of an auction of a resister’s goods held at the resister’s home, as described in the testimony of Thomas Menzies:

A: I saw a large number of the most respectable citizens assembled in the house, and a large number outside awaiting the arrival of the officers who came in a cab, and the indignation was very strong when they got into the house, so much so that a feeling was entertained by some that there was danger to the life of Mr. Whitten, the auctioneer, and that he might be thrown out of the window, because there were such threats, but others soothed down the feeling.

Q: There was no overt act or breach of the peace?

A: No. The cabman who brought the officers, seeing they were engaged in such a disagreeable duty, took his cab away, and they had some difficulty in procuring another, and they went away round by a back street, rather than go by the direct way.

Q: Did Mr. Whitten, from his experience on that occasion, refuse ever to come to another sale as auctioneer?

A: He refused to act again, he gave up his position.

He then described a second such auction:

A: The house was densely packed; it was impossible for me to get entrance; the stair was densely packed to the third and second flats; when the policemen came with the officers, they could not force their way up, except with great difficulty. The consequence was, that nearly the whole of the rail of the upper storey gave way to the great danger both of the officers and the public, and one young man I saw thrown over the heads of the crowd to the great danger of being precipitated three storeys down. Then the parties came out of the house, with their clothes dishevelled and severely handled; and the officer on that occasion will tell you that he was very severely dealt with indeed, and Mr. Sheriff Gordon was sent for, so much alarm being felt; but by the time the Sheriff arrived things were considerably subdued.

Sheriff Clerk Maitland also described this auction:

I found a considerable crowd outside; and on going up to the premises on the top flat, I found that I could not get entrance to the house; the house was packed with people, who on our approach kept hooting and shouting out, and jeering us; and, as far as I could see, the shutters were shut and the windows draped in black, and all the rooms crowded with people. I said that it was necessary to carry out the sale, and they told me to come in, if I dare.

On another occasion, as he tells it, the auction seemed to go smoothly at first, but the buyers didn’t get what they hoped for:

At Mr. McLaren’s sale everything was conducted in an orderly way as far as the sale was concerned. We got in, and only a limited number were allowed to go in; but after the officials and the police had gone, there was a certain amount of disturbance. Certain goods were knocked down to the poinding creditors, consisting of an old sofa and an old sideboard, and Mr. McLaren said, “Let those things go to the clergy.” Those were the only things which had to be taken away. There was no vehicle ready to carry them away. Mr. McLaren said that he would not keep them. After the police departed, he turned them out in the street, when they were taken possession of by the crowd of idlers, and made a bonfire of.

A summary of the effect of all of this disruption reads:

So strong was the feeling of hostility, that the town council were unable to procure the services of any auctioneer to sell the effects of those who conscientiously objected to pay the clerical portion of the police taxes, and they were consequently forced to make a special arrangement with a sheriff’s officer, by which, to induce him to undertake the disagreeable task, they provided him for two years with an auctioneer’s license from the police funds. In , it was found necessary to enter into another arrangement with the officer, by which the council had to pay him 12½ percent, on all arrears, including the police, prison, and registration rates, as well as the clerical tax; and he receives this per-centage whether the sums are recovered by himself or paid direct to the police collector, and that over and above all the expenses he recovers from the recusants. But this is not all; the council were unable to hire a cart or vehicle from any of the citizens, and it was found necessary to purchase a lorry, and to provide all the necessary apparatus and assistance for enforcing payment of the arrears. All this machinery, which owes its existence entirely to the Clerico-Police Act, involves a wasteful expenditure of city funds, induces a chronic state of irritation in the minds of the citizens, and is felt to be a gross violation of the principles of civil and religious liberty.

The Tithe War

William John Fitzpatrick wrote of the auctions during the Tithe War:

[T]he parson’s first step was to put the cattle up to auction in the presence of a regiment of English soldiery; but it almost invariably happened that either the assembled spectators were afraid to bid, lest they should incur the vengeance of the peasantry, or else they stammered out such a low offer, that, when knocked down, the expenses of the sale would be found to exceed it. The same observation applies to the crops. Not one man in a hundred had the hardihood to declare himself the purchaser. Sometimes the parson, disgusted at the backwardness of bidders, and trying to remove it, would order the cattle twelve or twenty miles away in order to their being a second time put up for auction. But the locomotive progress of the beasts was always closely tracked, and means were taken to prevent either driver or beast receiving shelter or sustenance throughout the march.

The Sentinel wrote of one auction:

Yesterday being the day on which the sheriff announced that, if no bidders could be obtained for the cattle, he would have the property returned to Mr. Germain, immense crowds were collected from the neighbouring counties — upwards of 20,000 men. The County Kildare men, amounting to about 7000, entered, led by Jonas Duckett, Esq., in the most regular and orderly manner. This body was preceded by a band of music, and had several banners on which were “Kilkea and Moone, Independence for ever,” “No Church Tax,” “No Tithe,” “Liberty,” &c. The whole body followed six carts, which were prepared in the English style — each drawn by two horses. The rear was brought up by several respectable landholders of Kildare. The barrack-gates were thrown open, and different detachments of infantry took their stations right and left, while the cavalry, after performing sundry evolutions, occupied the passes leading to the place of sale. The cattle were ordered out, when the sheriff, as on the former day, put them up for sale; but no one could be found to bid for the cattle, upon which he announced his intention of returning them to Mr. Germain. The news was instantly conveyed, like electricity, throughout the entire meeting, when the huzzas of the people surpassed anything we ever witnessed. The cattle were instantly liberated and given up to Mr. Germain. At this period a company of grenadiers arrived, in double-quick time, after travelling from Castlecomer, both officers and men fatigued and covered with dust. Thus terminated this extraordinary contest between the Church and the people, the latter having obtained, by their steadiness, a complete victory. The cattle will be given to the poor of the sundry districts.

Similar examples were reported in the foreign press:

A most extraordinary scene has been exhibited in this city. Some cows seized for tithes were brought to a public place for sale, escorted by a squadron of lancers, and followed by thousands of infuriated people. All the garrison, cavalry and infantry, under the command of Sir George Bingham, were called out. The cattle were set up at three pounds for each, no bidder; two pounds, no bidder; one pound, no bidder; in short, the auctioneer descended to three shillings for each cow, but no purchaser appeared. This scene lasted for above an hour, when there being no chance of making sale of the cattle, it was proposed to adjourn the auction; but, as we are informed, the General in command of the military expressed an unwillingness to have the troops subjected to a repetition of the harassing duty thus imposed on them. After a short delay, it was, at the interference and remonstrance of several gentlemen, both of town and country, agreed upon that the cattle should be given up to the people, subject to certain private arrangements. We never witnessed such a scene; thousands of country people jumping with exulted feelings at the result, wielding their shillelaghs, and exhibiting all the other symptoms of exuberant joy characteristic of the buoyancy of Irish feeling.

At Carlow a triumphant resistance to the laws, similar to that which occurred at Cork, has been exhibited in the presence of the authorities and the military. Some cattle had been seized for tithe, and a public sale announced, when a large body of men, stated at 50,000, marched to the place appointed, and, of course, under the influence of such terror, none were found to bid for the cattle. The sale was adjourned from day to day, for seven days, and upon each day the same organised bands entered the town, and rendered the attempt to sell the cattle, in pursuance of the law, abortive. At last the cattle are given up to the mob, crowned with laurels, and driven home with an escort of 10,000 men.

In a somewhat later case, a Catholic priest in Blarney by the name of Peyton refused to pay his income tax on the grounds that the law treated him in an inferior way to his Protestant counterparts. His horse was seized and sold at auction, where “the multitude assembled hissed, hooted, hustled, and otherwise impeded the proceedings.”

Irish factions

In , a Sinn Fein leader told a reporter that the group was pondering a tax strike, and predicted that “No Irish auctioneer would consent to act at [distraint] sales. Auctioneers would have to be imported from England. So would purchaser. Then Irish laborers would refuse to move the sold goods to the wharves and Irish sailors would refuse to carry it on their ships. England soon would find herself without the millions of pounds sterling that she now squeezes out of Ireland.”

There was precedent for this. During the Tithe War period and thereafter, the authorities had to go to extraordinary lengths to auction off seized goods. As one account put it:

In Ireland we pay — the whole people of the empire pay — troops who march up from the country to Dublin, fifty or sixty miles, as escorts of the parson-pounded pigs and cattle, which passive resistance prevents from being sold or bought at home; and we also maintain barracks in that country which not only lodge the parsons’ military guards, but afford, of late, convenient resting-places in their journey to the poor people’s cattle, whom the soldiers are driving to sale; and which would otherwise be rescued on the road.

The women’s suffrage movement in the United Kingdom

The tax resisters in the women’s suffrage movement in Britain were particularly adept in disrupting tax auctions and in making them opportunities for propaganda and protest. Here are several examples, largely as reported in the movement newsletter called The Vote:

  • “On a sale was held… of jewellery seized in distraint for income-tax… Members of the W.F.L. and Mrs. [Edith] How Martyn (Hon. Sec.) assembled to protest against the proceedings, and the usual policeman kept a dreary vigil at the open door. The day had been specially chosen by the authorities, who wished to prevent a demonstration…”
  • “The sale of Mrs. Cleeves’ dog-cart took place at the Bush Hotel, Sketty, on afternoon. The W.F.L. held their protest meeting outside — much to the discomfort of the auctioneer, who declared the impossibility of ‘drowning the voice outside.’ ”
  • “Notwithstanding the mud and odoriferous atmosphere of the back streets off Drury-lane, quite a large number of members of the Tax Resisters’ League, the Women’s Freedom League, and the Women’s Social and Political Union, met outside Bulloch’s Sale Rooms shortly after to protest against the sale of Miss Bertha Brewster’s goods, which had been seized because of her refusal to pay her Imperial taxes. Before the sale took place, Mrs. Gatty, as chairman, explained to at least a hundred people the reasons of Miss Brewster’s refusal to pay her taxes and the importance of the constitutional principle that taxation without representation is tyranny, which this refusal stood for. Miss Leonora Tyson proposed the resolution protesting against the injustice of this sale, and it was seconded by Miss F[lorence]. A. Underwood, and supported by Miss Brackenbury. The resolution was carried with only two dissentients, and these dissentients were women!”
  • “The goods seized were sold at the public auction room. Before selling them the auctioneer allowed Mrs. How Martyn to make a short explanatory speech, and he himself added that it was an unpleasant duty he had to perform.”
  • “A scene which was probably never equalled in the whole of its history took place at the Oxenham Auction Rooms, Oxford-street, on . About a fortnight before the bailiffs had entered Mrs. Despard’s residence in Nine Elms and seized goods which they valued at £15. Our President, for some years past, as is well known, has refused to pay her income-tax and inhabited house duty on the grounds that taxation and representation should go together; and this is the third time her goods have been seized for distraint. It was not until the day before —  — that Mrs. Despard was informed of the time and place where her furniture was to be sold. In spite of this short notice — which we learn on good authority to be illegal — a large crowd composed not only of our own members but also of women and men from various Suffrage societies gathered together at the place specified in the notice. ¶ When ‘Lot 325’ was called Mrs. Despard mounted a chair, and said, ‘I rise to protest, in the strongest, in the most emphatic way of which I am capable, against these iniquities, which are perpetually being perpetrated in the name of the law. I should like to say I have served my country in various capacities, but I am shut out altogether from citizenship. I think special obloquy has been put upon me in this matter. It was well known that I should not run away and that I should not take my goods away, but the authorities sent a man in possession. He remained in the house — a household of women — at night. I only heard of this sale, and from a man who knows that of which he is speaking, I know that this sale is illegal. I now claim the law — the law that is supposed to be for women as well as men.’ ”
  • “[A] most successful protest against taxation without representation was made by Mrs. Muir, of Broadstairs, whose goods were sold at the Auction Rooms, 120, High-street, Margate. The protest was conducted by Mrs. [Emily] Juson Kerr; and Miss Ethel Fennings, of the W.F.L., went down to speak. The auctioneer, Mr. Holness, was most courteous, and not only allowed Mrs. Muir to explain in a few words why she resisted taxation, but also gave permission to hold meeting in his rooms after the sale was over.”
  • “One of the most successful and effective Suffrage demonstrations ever held in St. Leonards was that arranged jointly by the Women’s Tax Resistance League and the Hastings and St. Leonards Women’s Suffrage Propaganda League, on , on the occasion of the sale of some family silver which had been seized at the residence of Mrs. [Isabella] Darent Harrison for non-payment of Inhabited House Duty. Certainly the most striking feature of this protest was the fact that members of all societies in Hastings, St. Leonards, Bexhill and Winchelsea united in their effort to render the protest representative of all shades of Suffrage opinion. Flags, banners, pennons and regalia of many societies were seen in the procession.… The hearty response from the men to Mrs. [Margaret] Kineton Parkes’s call for ‘three cheers for Mrs. Darent Harrison’ at the close of the proceedings in the auction room, came as a surprise to the Suffragists themselves.”
  • “On , the last item on the catalogue of Messrs. Whiteley’s weekly sale in Westbourne-grove was household silver seized in distraint for King’s taxes from Miss Gertrude Eaton, of Kensington. Miss Eaton is a lady very well known in the musical world and interested in social reforms, and hon. secretary of the Prison Reform Committee. Miss Eaton said a few dignified words of protest in the auction room, and Mrs. [Anne] Cobden Saunderson explained to the large crowd of bidders the reason why tax-paying women, believing as they do that taxation without representation is tyranny, feel that they cannot, by remaining inactive, any longer subscribe to it. A procession then formed up and a protest meeting was held…”
  • “At the offices of the collector of Government taxes, Westborough, on a silver cream jug and sugar basin were sold. These were the property of Dr. Marion McKenzie, who had refused payment of taxes to support her claim on behalf of women’s suffrage. A party of suffragettes marched to the collector’s office, which proved far too small to accommodate them all. Mr. Parnell said he regretted personally having the duty to perform. He believed that ultimately the women would get the vote. They had the municipal vote and he maintained that women who paid rates and taxes should be allowed to vote. (Applause.) But that was his own personal view. He would have been delighted not to have had that process, but he had endeavoured to keep the costs down. Dr. Marion McKenzie thanked Mr. Parnell for the courtesy shown them. A protest meeting was afterwards held on St. Nicholas Cliff.”
  • “Mrs. [Anne] Cobden-Sanderson, representing the Women’s Tax Resistance League, was, by courtesy of the auctioneer, allowed to explain the reason of the protest. Judging by the applause with which her remarks were received, most of those present were in sympathy.”
  • “The auctioneer was entirely in sympathy with the protest, and explained the circumstances under which the sale took place. He courteously allowed Mrs. [Anne] Cobden Sanderson and Mrs. [Emily] Juson Kerr to put clearly the women’s point of view; Miss Raleigh made a warm appeal for true freedom. A procession was formed and an open-air meeting subsequently held.”
  • “The auctioneer, who is in sympathy with the suffragists, refused to take commission.”
  • “[A] crowd of Suffragists of all shades of opinion assembled at Hawking’s Sale Rooms, Lisson-grove, Marylebone, to support Dr. Frances Ede and Dr. Amy Sheppard, whose goods were to be sold by public auction for tax resistance. By the courtesy of the auctioneer, Mr. Hawking, speeches were allowed, and Dr. Ede emphasized her conscientious objection to supporting taxation without representation; she said that women like herself and her partner felt that they must make this logical and dignified protest, but as it caused very considerable inconvenience and sacrifice to professional women, she trusted that the grave injustice would speedily be remedied. Three cheers were given for the doctors, and a procession with banners marched to Marble Arch, where a brief meeting was held in Hyde Park, at which the usual resolution was passed unanimously.”
  • “An interesting sequel to the seizure of Mrs. Tollemache’s goods last week, and the ejection of the bailiff from her residence, Batheaston Villa, Bath, was the sale held , at the White Hart Hotel. To cover a tax of only £15 and costs, goods were seized to the value of about £80, and it was at once decided by the Women’s Tax Resistance League and Mrs. Tollemache’s friends that such conduct on the part of the authorities must be circumvented and exposed. The goods were on view the morning of the sale, and as there was much valuable old china, silver, and furniture, the dealers were early on the spot, and buzzing like flies around the articles they greatly desired to possess. The first two pieces put up were, fortunately, quite inviting; £19 being bid for a chest of drawers worth about 50s. and £3 for an ordinary leather-top table, the requisite amount was realised, and the auctioneer was obliged to withdraw the remaining lots much to the disgust of the assembled dealers. Mrs. [Margaret] Kineton Parkes, in her speech at the protest meeting, which followed the sale, explained to these irate gentlemen that women never took such steps unless compelled to do so, and that if the tax collector had seized a legitimate amount of goods to satisfy his claim, Mrs. Tollemache would willingly have allowed them to go.”
  • “Under the auspices of the Tax Resistance League and the Women’s Freedom League a protest meeting was held at Great Marlow on , on the occasion of the sale of plate and jewellery belonging to Mrs. [Mary] Sargent Florence, the well-known artist, and to Miss Hayes, daughter of Admiral Hayes. Their property had been seized for the non-payment of Imperial taxes, and through the courtesy of the tax-collector every facility was afforded to the protesters to explain their action.”
  • “At the sale of a silver salver belonging to Dr. Winifred Patch, of Highbury, Steen’s Auction Rooms, Drayton Park, were crowded on by members of the Women’s Freedom League, the Women’s Tax Resistance League, and other Suffrage societies. The auctioneer refused to allow the usual five minutes for explanation before the sale, but Miss Alison Neilans, of the Women’s Freedom League, was well supported and cheered when she insisted on making clear the reasons why Dr. Patch for several years has refused to pay taxes while deprived of a vote. A procession was then formed, and marched to Highbury Corner, where a large open-air meeting was presided over by Mrs. [Marianne] Clarendon Hyde, of the Women’s Freedom League, and addressed by Mrs. Merrivale Mayer.”
  • “Practically every day sees a sale and protest somewhere, and the banners of the Women’s Tax Resistance League, frequently supported by Suffrage Societies, are becoming familiar in town and country. At the protest meetings which follow all sales the reason why is explained to large numbers of people who would not attend a suffrage meeting. Auctioneers are becoming sympathetic even so far as to speak in support of the women’s protest against a law which demands their money, but gives them no voice in the way in which it is spent.”
  • “The sale was conducted, laughably enough, under the auspices of the Women’s Freedom League and the Women’s Tax Resistance League; for, on obtaining entrance to the hall, Miss Anderson and Mrs. Fisher bedecked it with all the insignia of suffrage protest. The rostrum was spread with our flag proclaiming the inauguration of Tax Resistance by the W.F.L.; above the auctioneer’s head hung Mrs. [Charlotte] Despard’s embroidered silk banner, with its challenge “Dare to be Free”; on every side the green, white and gold of the W.F.L. was accompanied by the brown and black of the Women’s Tax Resistance League, with its cheery ‘No Vote, no Tax’ injunctions and its John Hampden maxims; while in the front rows, besides Miss Anderson, the heroine of the day, Mrs. Snow and Mrs. Fisher, were seen the inspiring figures of our President and Mrs. [Anne] Cobden Sanderson, vice-president of the W.T.R.L.
  • “…all Women’s Freedom League members who know anything of the way in which the sister society organises these matters should attend the sale in the certainty of enjoying a really telling demonstration…”
  • “From early in the day Mrs. Huntsman and a noble band of sandwich-women had paraded the town announcing the sale and distributing leaflets. In the afternoon a contingent of the Tax Resistance League arrived with the John Hampden banner and the brown and black pennons and flags. These marched through the town and market square before entering the hall in which the sale and meeting were to be held, and which was decorated with the flags and colours of the Women’s Freedom League. Mr. Croome, the King’s officer, conducted the sale in person, the goods sold being a quantity of table silver, a silver toilette set, and one or two other articles. The prices fetched were trifling, Mrs. Harvey desiring that no one should buy the goods in for her.”
  • “Miss Andrews asked the auctioneer if she might explain the reason for the sale of the waggon, and, having received the necessary permission was able to give an address on tax resistance, and to show how it is one of the weapons employed by the Freedom League to secure the enfranchisement of women. Then came the sale — but beforehand the auctioneer said he had not been aware he was to sell ‘distressed’ goods, and he very much objected to doing so.… The meeting and the auctioneer together made the assembly chary of bidding, and the waggon was not sold, which was a great triumph for the tax-resisters.… Miss Trott and Miss Bobby helped to advertise the meeting by carrying placards round the crowded market.”
  • “There was a crowded audience, and the auctioneer opened the proceedings by declaring himself a convinced Suffragist, which attitude of mind he attributed largely to a constant contact with women householders in his capacity as tax collector. After the sale a public meeting was held… At the close of the meeting many questions were asked, new members joined the League…”
  • The authorities tried to auction off Kate Harvey’s goods on-site, at her home, rather than in a public hall, so that they might avoid demonstrations of that sort. “On morning a band of Suffragist men carried placards through the streets of Bromley, on which was the device, ‘I personally protest against the sale of a woman’s goods to pay taxes over which she has no control,’ and long before , the time fixed for the sale, from North, South, East and West, people came streaming into the little town of Bromley, and made their way towards ‘Brackenhill.’ Punctually at the tax-collector and his deputy mounted the table in the dining-room, and the former, more in sorrow than in anger, began to explain to the crowd assembled that this was a genuine sale! Mrs. Harvey at once protested against the sale taking place. Simply and solely because she was a woman, although she was a mother, a business woman, and a tax-payer, she had no voice in saying how the taxes collected from her should be spent. The tax collector suffered this speech in silence, but he could judge by the cheers it received that there were many ardent sympathisers with Mrs. Harvey in her protest. He tried to proceed, but one after another the men present loudly urged that no one there should bid for the goods. The tax-collector feebly said this wasn’t a political meeting, but a genuine sale! ‘One penny for your goods then!’ was the derisive answer. ‘One penny — one penny!’ was the continued cry from both inside and outside ‘Brackenhill.’ Then men protested that the tax-collector was not a genuine auctioneer; he had no hammer, no list of goods to be sold was hung up in the room. There was no catalogue, nothing to show bidders what was to be sold and what wasn’t. The men also objected to the presence of the tax-collector’s deputy. ‘Tell him to get down!’ they shouted. ‘The sale shan’t proceed till he does,’ they yelled. ‘Get down! Get down:’ they sang. But the tax-collector felt safer by the support of this deputy. ‘He’s afraid of his own clerk,’ they jeered. Again the tax-collector asked for bids. ‘One penny! One penny!’ was the deafening response. The din increased every moment and pandemonium reigned supreme. During a temporary lull the tax-collector said a sideboard had been sold for nine guineas. Angry cries from angry men greeted this announcement. ‘Illegal sale!’ ‘He shan’t take it home!’ ‘The whole thing’s illegal!’ ‘You shan’t sell anything else!’ and The Daily Herald Leaguers, members of the Men’s Political Union, and of other men’s societies, proceeded to make more noise than twenty brass bands. Darkness was quickly settling in; the tax-collector looked helpless, and his deputy smiled wearily. ‘Talk about a comic opera — it’s better than Gilbert and Sullivan could manage,’ roared an enthusiast. ‘My word, you look sick, guv’nor! Give it up, man!’ Then everyone shouted against the other until the tax-collector said he closed the sale, remarking plaintively that he had lost £7 over the job! Ironical cheers greeted this news, with ‘Serve you right for stealing a woman’s goods!’ He turned his back on his tormentors, and sat down in a chair on the table to think things over. The protesters sat on the sideboard informing all and sundry that if anyone wanted to take away the sideboard he should take them with it! With the exit of the tax-collector, his deputy and the bailiff, things gradually grew quieter, and later on Mrs. Harvey entertained her supporters to tea at the Bell Hotel. But the curious thing is, a man paid nine guineas for the sideboard to the tax-collector. Mrs. Harvey owed him more than £17, and Mrs. Harvey is still in possession of the sideboard!”
  • “The assistant auctioneer, to whom it fell to conduct the sale, was most unfriendly, and refused to allow any speaking during the sale; but Miss Boyle was able to shout through a window at his back, just over his shoulder, an announcement that the goods were seized because Miss Cummins refused to submit to taxation without representation, after which quite a number of people who were attending the sale came out to listen to the speeches.”
  • “The auctioneer was very sympathetic, and allowed Miss [Anna] Munro to make a short speech before the waggon was sold. He then spoke a few friendly words for the Woman’s Movement. After the sale a meeting was held, and Mrs. Tippett and Miss Munro were listened to with evident interest by a large number of men. The Vote and other Suffrage literature was sold.”
  • “A joint demonstration of the Tax Resisters’ League and militant suffragettes, held here [Hastings] as a protest against the sale of the belongings of those who refused to pay taxes, was broken up by a mob. The women were roughly handled and half smothered with soot. Their banners were smashed. The police finally succeeded in getting the women into a blacksmith’s shop, where they held the mob at bay until the arrival of reinforcements. The women were then escorted to a railway station.”
  • “The auction sale of the Duchess of Bedford’s silver cup proved, perhaps, the best advertisement the Women’s Tax Resistance League ever had. It was made the occasion for widespread propaganda. The newspapers gave columns of space to the event, while at the big mass meeting, held outside the auction room…”
  • “When a member is to be sold up a number of her comrades accompany her to the auction-room. The auctioneer is usually friendly and stays the proceedings until some one of the league has mounted the table and explained to the crowd what it all means. Here are the banners, and the room full of women carrying them, and it does not take long to impress upon the mind of the people who have come to attend the sale that here is a body of women willing to sacrifice their property for the principle for which John Hampden went to prison — that taxation without representation is tyranny. … The women remain at these auctions until the property of the offender is disposed of. The kindly auctioneer puts the property seized from the suffragists early on his list, or lets them know when it will be called.”

American war tax resisters

There have been a few celebrated auction sales in the American war tax resistance movement. Some of them have been met with protests or used as occasions for outreach and propaganda, but others have been more actively interfered with.

When Ernest and Marion Bromley’s home was seized, for example, there were “months of continuous picketing and leafletting” before the sale. Then:

The day began with a silent vigil initiated by the local Quaker group. While the bids were being read inside the building, guerrilla theatre took place out on the sidewalk. At one point the Federal building was auctioned (offers ranging from 25¢ to 2 bottle caps). Several supporters present at the proceedings inside made brief statements about the unjust nature of the whole ordeal. Waldo the Clown was also there, face painted sadly, opening envelopes along with the IRS person. As the official read the bids and the names of the bidders, Waldo searched his envelopes and revealed their contents: a flower, a unicorn, some toilet paper, which he handed to different office people. Marion Bromley also spoke as the bids were opened, reiterating that the seizure was based on fraudulent assumptions, and that therefore the property could not be rightfully sold.

The protests, odd as they were, eventually paid off, as the IRS had in the interim been caught improperly pursuing political dissidents, and as a result it decided to reverse the sale of the Bromley home and give up on that particular fight.

When Paul and Addie Snyder’s home was auctioned off for back taxes, it was reported that “many bids of $1 or less were made.”

Making a bid of pennies for farm property being foreclosed for failure to meet mortgages was a common tactic among angry farmers during the Depression. If their bids succeeded, the property was returned to its owner and the mortgage torn up. In some such cases, entire farms plus their livestock, equipment and home furnishings sold for as little as $2.

When George Willoughby’s car was seized and sold by the IRS,

Friends, brandishing balloons, party horns, cookies and lemonade, invaded the IRS office in Chester and bought the car back for $900.

The Rebecca rioters

On a couple of occasions the Rebeccaites prevented auctions, though not of goods seized for tax debts but for ordinary debts. Here are two examples from Henry Tobit Evans’s book on the Rebecca phenomenon:

A distress for rent was levied on the goods of a man named Lloyd… and a bailiff of the name of Rees kept possession of the goods. Previous to the day of sale, Rebecca and a great number of her daughters paid him a visit, horsewhipped him well, and kept him in safe custody until the furniture was entirely cleared from the house. When Rees was freed, he found nothing but an empty house, Rebecca and her followers having departed.

Two bailiffs were there in possession of the goods and chattels under execution… Having entered the house by bursting open the door, Rebecca ran upstairs, followed by some of her daughters. She ordered the bailiffs, who were in bed at the time, to be up and going in five minutes, or to prepare for a good drubbing. The bailiffs promptly obeyed, but were driven forth by a bodyguard of the rioters, who escorted them some distance, pushing and driving the poor men in front of them. At last they were allowed to depart to their homes on a sincere promise of not returning.

Reform Act agitation

During the tax resistance that accompanied the drive to pass the Reform Act in the in the United Kingdom, hundreds of people signed pledges in which they declared that “they will not purchase the goods of their townsmen not represented in Parliament which may be seized for the non-payment of taxes, imposed by any House of Commons as at present constituted.”

The True Sun asserted that

The tax-gatherer… might seize for them, but the brokers assured the inhabitants that they would neither seize any goods for such taxes, nor would they purchase goods so seized. Yesterday afternoon, Mr Philips, a broker, in the Broadway, Westminster, exhibited the following placard at the door of his shop:— “Take notice, that the proprietor of this shop will not distrain for the house and window duties, nor will he purchase any goods that are seized for the said taxes; neither will any of those oppressive taxes be paid for this house in future.” A similar notice was also exhibited at a broker’s shop in York Street, Westminster.

Another newspaper account said:

A sale by auction of goods taken in distress for assessed taxes was announced to take place at Ashton Tavern on , at Birmingham. From forty to fifty persons attended, including some brokers, but no one could be found except the poor woman from whose husband the goods had been seized, and the auctioneer himself. A man came when the sale was nearly over, who was perfectly ignorant of the circumstances under which it took place, and bid for one of the last lots; he soon received an intimation, however, from the company that he had better desist, which be accordingly did. After the sale was over nearly the whole of the persons present surrounded this man, and lectured him severely upon his conduct, and it was only by his solemnly declaring to them that he had bid in perfect ignorance of the nature of the sale that he was suffered to escape without some more substantial proof of their displeasure.

Railroad bond shenanigans

There was an epidemic of fraud in the United States in in which citizens of local jurisdictions were convinced to vote to sell bonds to pay for the Railroad to come to town. The railroad never arrived, but the citizens then were on the hook to tax themselves to pay off the bonds. Many said “hell no,” but by then the bonds had been sold to people who were not necessarily involved in the original swindle but had just bought them as investments.

In the course of the tax resistance campaigns associated with these railroad bond boondoggles, auction disruption was resorted to on some occasions. Here are some examples:

St. Clair [Missouri]’s taxpayers joined the movement in to repudiate the debts, but the county’s new leaders wanted to repay the investors. Afraid to try taxing the residents, they decided to raise the interest by staging a huge livestock auction in , the proceeds to pay off the railroad bond interest. On auction day, however, “no one seemed to want to buy” any animals. To bondholders the “great shock” of the auction’s failure proved the depth of local resistance to railroad taxes.

Another attempt was made the other day to sell farm property in the town of Greenwood, Steuben county [New York], on account of a tax levied for the town bonding in aid of railroads, and another failure has followed. The scene was upon the farm of William Atkins, where 200 of the solid yeomanry of the town had assembled to resist the sale… A Mr. Updyke, with broader hint, made these remarks: “I want to tell you folks that Mr. Atkins has paid all of his tax except this railroad tax; and we consider any man who will buy our property to help John Davis and Sam Alley as contemptible sharks. We shall remember him for years, and will know where he lives.” The tax collector finally rose and remarked that in view of the situation he would not attempt to proceed with the sale.

The White League in Louisiana

In Reconstruction-era Louisiana, white supremacist tax resisters disrupted a tax auction.

There was a mob of fifty or sixty armed men came to prevent the deputy tax-collector effecting a sale, armed with revolvers nearly all. Mr. Fournet came and threatened the deputy and tax-collector. The deputy and tax-collector ran into their offices. I came down and called upon the citizens to clear the court-house, but could not succeed. I then called upon the military, but they had no orders at that time to give me assistance to carry out the law.

Mr. [Valsin A.?] Fournet came with eight or ten. When the deputy tax-collector attempted to make a sale Mr. Fournet raised his hand and struck him. The deputy then shoved him down. As soon as this was done forty, fifty, or sixty men came with their revolvers in hand.

…very few people attended tax-sales [typically], because the white people were organized to prevent tax-collection, and pledged themselves not to buy any property at tax-sales, and the property was generally bought by the State.

Miscellaneous

  • The First Boer War broke out in the aftermath of the successfully resisted auction of a tax resister’s waggon. Paul Kruger wrote of the incident:

    The first sign of the approaching storm was the incident that happened at the forced sale of Field Cornet Bezuidenhout’s waggon, on which a distress had been levied. The British Government had begun to collect taxes and to take proceedings against those who refused to pay them. Among these was Piet Bezuidenhout, who lived in the Potchefstroom District. This refusal to pay taxes was one of the methods of passive resistance which were now employed towards the British Government. Hitherto, many of the burghers had paid their taxes, declaring that they were only yielding to force. But, when this was explained by the English politicians as though the population were contented and peacefully paying their taxes, some asked for a receipt showing that they were only paying under protest and others refused to pay at all. The Government then levied a distress on Bezuidenhout’s waggon and sent it to public action at Potchefstroom. Piet Cronjé, who became so well known in the last war, appeared at the auction with a number of armed Boers, who flung the bailiff from the waggon and drew the waggon itself back in triumph to Bezuidenhout’s farm.

  • When the U.S. government seized Valentine Byler’s horse because of the Amish man’s conscientious objection to paying into the social security system, no other Amish would bid at the auction.
  • Between the Wars in Germany, the government had a hard time conducting auctions of the goods of tax resisters. Ernst von Salomon writes:

    Everywhere bailiff’s orders were being disobeyed.… Compulsory sales could not be held: when the young peasants of the riding club appeared at the scene of the auction on their horses and with music, nobody seemed willing to make a bid. The carters refused, even with police protection, to carry off the distrained cattle, for they knew that if they did they would never again be able to do business with the peasants. One day three peasants even appeared in the slaughter yards at Hamburg and announced that unless the distrained cattle disappeared at once from the yard’s stalls the gentlemen in charge of the slaughterhouse could find somewhere else to buy their beasts in the future — they wouldn’t be getting any more from Schleswig-Holstein.

  • Environmental activist Tim DeChristopher disrupted a Bureau of Land Management auction by making winning bids on everything that he had no intention of honoring.
  • During the Poujadist disruptions in France, “They also took to spiking forced tax sales by refusing to bid until the auctioneer had lowered the price of whatever was up for sale to a laughably small figure. Thus a tax delinquent might buy back his own shop for, say 10 cents. At an auction the other day, a brand-new car went for one franc, or less than one-third of a cent.”
  • in roughly the same region of France:

    It was in the south where the wine growers refuse to pay taxes to the government. A farmer had had half a dozen rabbits sent him by a friend; he refused to pay duty on them, whereupon they control or local customs tried to sell the six “original” rabbits and their offspring at auction. The inhabitants have now boycotted the auction sales so that the local officials must feed the rabbits till the case is settled by the courts.

  • In York, Pennsylvania in , a group “surrounded the crier and forbid any person purchasing when the property which had been seized was offered for sale. A cow which had been in the hands of the collector was driven away by the rioters.”
  • In the Dutch West Indies in “The household effects of a physician who refused to pay the tax were offered for sale at auction today by the Government. Although the building in which the sale was held was crowded, there were no bids and the articles were not sold.”
  • In Tasmania, in , “Large quantities of goods were seized, and lodged in the Commissariat Store [but] Lawless mobs paraded the streets, tore down fences, and, arming themselves with rails and batons, smashed windows and doors.… The fence round the Commissariat Store was torn down…”
  • During the Bardoli tax strike, “There were meetings in talukas contiguous to Bardoli, not only in British territory, but also in the Baroda territory, for expression of sympathy with the Satyagrahis and calling upon people in their respective parts not to cooperate with the authorities engaged in putting down the Satyagraha… by bidding for any forfeited property that may be put to auction by the authorities.”