Tax resistance in the “Peace Churches” → Mennonites / Amish → David L. Habegger

This is the nineteenth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we are up to 1972, a year in which there was an enormous amount of material about war tax resistance in the magazine.

The Mennonite

In a weekend workshop was held for “people who seriously question the morality of paying all that Caesar demands.” The General Conference Mennonite Central District Peace and Service Committee was one of the sponsors. From the edition:

Workshop questions morality of war taxes

Christian response to war taxes was discussed by about 100 participants in a workshop in Elkhart, Indiana.

The weekend was sponsored by the Elkhart Peace Fellowship, the General Conference Mennonite Central District peace and service committee, and other regional church peace and service committees.

Michael Friedmann of the Elkhart Peace Fellowship said many of the participants felt the war tax question involved a shift in life style to reduce involvement in the military-industrial complex.

Al Meyer, a research physicist at Goshen College, Goshen, Indiana, suggested to the group that one does not start by changing the laws to provide legal alternatives, to payment of war taxes, but by refusing to pay taxes. We need to give a clear witness, he said.

Mr. Meyer did not oppose payment of war taxes because he was opposed to government as such, but because he did not give his total allegiance to government. He felt it was his responsibility to refuse to pay the immoral demands of government.

“No alternative will be provided by the federal government until a significant number of citizens refuse war taxes,” he said.

Art Gish, author of The new left and Christian radicalism, said draft resistance led logically to war tax resistance.

“If I won’t give the government my warm body, I shouldn’t give it my cold cash,” he said.

On , John Howard Yoder, president of Goshen Biblical Seminary, discussed the purposes of resisting tax payments. He felt the point is to make a clear moral witness. The goal should not be absolute resistance in keeping the government from getting the money. He said he would not give his money voluntarily, but would let the Internal Revenue Service know where they could find it.

Other participants felt tax refusal could be both witness to war and part of a larger movement to shift national priorities.

Mr. Gish discussed legal and illegal tax resistance. Goshen attorney Greg Hartzler emphasized that those who break tax laws should make their religious motivations clear if they want to avoid a severe sentence.

The workshop also discussed communities which are carrying the spirit of voluntary service into a total life style and are freer to develop a clear witness on the tax question.

Another topic was the World Peace Tax Fund, which a group in Ann Arbor, Michigan, is attempting to establish through a bill which it hopes will be introduced in Congress in . The bill would enable those who can demonstrate conscientious objection to war to put that portion of their taxes which would go to war into the fund. The fund would be used for such purposes as disarmament efforts, international exchanges, and international health.

Don Kaufman asked some “Crucial Questions on war taxes” in the edition:

  1. Is there a significant difference between fighting a war as a soldier and supporting it with taxes? “…why should the pacifist refuse service in the army if he does not refuse to pay taxes?” (Richard Gregg) Why should any person, on receipt of the government’s demand for money to kill, hurry as fast as he can to comply? Why pay voluntarily?
  2. What is the biblical or Christian basis for paying or not paying war taxes? What responsibility does an individual have for wars which are fought and financed by a government to which he makes tax payments? To whom is the Christian really responsible?
  3. When faced with a “war tax” situation, what should Christians do? Should Christians “…take their obligations toward government more seriously than their church obligations”? (Milton J. Harder) Unless followers of Jesus dissent from paying war taxes, how are government leaders to know that Christians are opposed to making war on other peoples whom God has created? What are the ways whereby we can keep dear our commitment to God and his love as revealed in Jesus, the Christ?
  4. Can a Christian obedient to God as the supreme Lord of his life continue simultaneously to “Pray for peace” and “Pay for war”? “How do you interpret Christ’s answer about the coin in relation to war tax payment? (See Mark 12:17.) Must Christians pay to have persons killed? What is Caesar’s? What is God’s?” (William Keeney) At what point does a government become satanic or demonic in that it demands what is God’s?
  5. Should Christians who object to paying war taxes wait with their protest until the whole Christian community agrees to do so?
  6. For the Christian who is opposed to war taxes, is it enough to simply refuse voluntarily payment of the money requested by IRS or should he put forth serious effort to prevent the government from obtaining the money?
  7. Isn’t the question of military taxation a reflection of the most formidable problem which every person or religious group must face in our time: Nationalism?

Ted Koontz of Harvard Divinity school attended the Mennonite Graduate Fellowship’s annual winter conference and “presented an analysis of reasons for war tax refusal for use in dialog with those who believe the war in Indochina is unjust but continue to pay war taxes.” (According to an article in the edition.)

The Commission on Home Ministries met in , and tax resistance came up:

The commission asked William Snyder, executive secretary of the Mennonite Central Committee, if MCC is discussing with other religious groups continuing the pacifist position beyond current “popular” opinions, and if MCC is pressing for an alternative fund for war taxes in light of the changing nature of warfare with finances as the primary resource.

Meetings to discuss war tax resistance were scheduled at three Mennonite churches in Kansas and Pennsylvania in and , according to an announcement in the edition. One of those meetings was covered as follows in the edition:

Western District discusses tax refusal, automated war

About fifty persons shared ways of protesting the use of their taxes for war at a meeting in Buhler, Kansas, sponsored by the Western District peace and social concerns committee.

After watching the slide set, The automated air war, produced by the American Friends Service Committee, participants discussed ways they are avoiding contribution to the war: refusing the telephone tax, refusing to pay income tax, investing in corporations which do not produce war materials, voluntary service, keeping income below the taxable level, and retirement.

Money and the weapons it buys, not the bodies of draft-age men, have become the primary resource for waging war, the group agreed. But individuals differed on the best way to influence government against war.

The Internal Revenue Service will attach bank accounts or auction personal property to collect delinquent income tax or telephone tax, and some persons questioned the effectiveness of refusal to pay when the government collects the money later with interest. Or are we simply called to be faithful? some asked.

Willard Unruh said, “It’s not the money that’s important; it’s the opportunity to express my opinion. I sent copies to Senators Dole and Pearson of my letter to the IRS. They both responded.”

Jonah Reimer suggested establishing a fund in Kansas into which persons refusing federal taxes could put an equivalent amount. “It would be an excellent way to witness,” he said.

The group also discussed attempts to place before Congress a bill to establish a government fund into which conscientious objectors to war could place their tax money, which would not be used for military purposes. Such a fund, however, would not necessarily reduce the amount of money going to the military.

Some persons objected to the fund, analogous to legal alternative service for conscientious objectors, saying that such a legal alternative would give approval to the evil of the military-industrial complex.

One man said, “Mennonites want special privileges. They want to come out of the war with a clear conscience. But we should want that clear conscience for everybody.”

“An increasing number of Mennonites are asking what it means to render to Caesar what belongs to him and in particular to render to God what belongs to him,” said Wesley Mast, Philadelphia, convener for the seminars. “Since war is increasingly becoming a matter of bombs and buttons rather than people, we need to ask what form Christian obedience takes.”

The other two meetings were covered in the edition. Excerpts:

Wesley Mast, Philadelphia, said, “The degree of openness on an issue as explosive as war taxes was amazing. We wrestled together first of all with the message of the Scriptures. Would Paul, for example, admonish us today to pay taxes, as he did the Roman Christians? Would he do the same to Christians in World War Ⅱ under Hitler? We noted that the times had already changed in the early church from the ‘good’ government in Romans 13 to the ‘beastly’ government in Revelation 13.”

The seminars also discussed the nature of the present war. Mr. Mast said the seminar participants heard that since World War Ⅱ the need for foot soldiers has declined 50 percent. Present war is becoming automated. “When they no longer need our bodies, how do we declare our protest?”

Another issue concerned tax dollars. “When over half of our taxes are used for outright murder, how can we go on sinning by supporting that which God forbids?”

With regard to brotherhood, “should the few who cannot conscientiously pay for war wait until others come along? How do we discern the Spirit’s leading in this and not make decisions on an individualistic basis?”

Howard Charles, Goshen Biblical Seminary, was resource teacher on biblical passages dealing with taxes. Other input was given by Melvin Gingerich and Grant Stoltzfus on examples of tax refusal from history. Mr. Mast presented options in payment and nonpayment of taxes. Walton Hackman broke down the present use of tax dollars, 75 percent of which go for war-related purposes.

“Mennonite collegians will meet to rap about the kind of lifestyle they want to adopt,” hiply noted an article in the edition. Among the topics on the agenda: “how to avoid complicity with militarism through paying taxes.”

“Shall we pay war taxes?” asked David L. Habegger in a lengthy article in the issue:

The continuation of the war in Southeast Asia calls upon us in the United States to review again our payment of taxes that go to support the war. In , the Council of Commissions meeting in Newton, Kansas, urged churches to consider the non-payment of a portion of their taxes. One of the district conferences passed a resolution chiding the council for being unbiblical. This response should have called for a mutual study of the question and this can still be done. It is the intention of the writer that this article should be a contribution toward the continuation of dialog on this topic.

The record of Jesus’ pronouncement on the paying of taxes is recorded in all three of the Synoptic Gospels (Matt. 22:15–22; Mark 12:13–17, Luke 20:20–26). This indicates the importance of this account to the early church.

The account tells of Pharisees’ and Herodians’ coming to ask a question of Jesus. They came the day after the cleansing of the temple. Their purpose was to discredit Jesus in the eyes of the people. Jesus had shown up the leaders of the temple and they were anxious to get back at him. This question is one of several that they used. Here the cooperation between the Pharisees and Herodians is strange. The Pharisees were opposed to the occupation by the Roman authorities, while the Herodians were enriching themselves by cooperating. They united because they both wanted Jesus out of the way.

The question of paying taxes brought different answers from these two groups. The Pharisees were nationalistic and were against any foreign occupation. They saw the payment of taxes as a symbol of their subjection to a heathen foreign power. They also hated using the coins with an imprint of Caesar’s likeness as it went against their interpretation of the second commandment. The Herodians were willing to see the taxes paid for they had improved their livelihood by their cooperation.

Thus the question would appear to be a legitimate one. Who was right? They recognized that Jesus was impartial to people and that if they could appeal to his sense of justice they might get him to make a judgment. On the surface their query seemed innocent enough. But they were laying a trap for Jesus.

The question was two-pronged. Jesus could be caught if he answered either “yes” or “no.” A “yes” would have disowned the people’s nationalistic hopes and given approval to the hated tax burden. The total taxes paid amounted to as much as 35 to 40 percent of their income. A “no” to the question would have made him liable to the charge of sedition and he could be reported to the Roman authorities. So either answer was one that was looked upon as a means of hurting Jesus and either discrediting him or doing away with him. Luke says clearly that they wanted to deliver Jesus up to the authority and jurisdiction of the governor (Lk. 20:20).

Mark says at the outset that the intent of the questioners was to entrap Jesus. We are also told that Jesus was aware of their hypocrisy, their seeming sincerity in asking a question with a hidden intent to trap him. On the basis of this information, to expect Jesus to reply with either a yes or a no would be to assume that Jesus was caught in their trap. The amazement of the questioners after Jesus’ reply indicates that Jesus did not give the kind of answer they expected.

Turning to the crucial issue, the Pharisees asked if it was lawful to give taxes to Caesar. The idiomatic rendering of this is “pay taxes.” Jesus replied that they should “pay back” to Caesar that which was his. Did Jesus see taxes as a return for benefits received? He probably did, but without sanctioning all that Caesar was doing. For it was Caesar who had provided for the making of the coin. But the paying back to Caesar statement does not stand alone and we cannot treat it as such. To it is added the phrase that we are to pay back to God what belongs to God. These two phrases need to be interpreted together. And there are several ways in which this can be done. What did Jesus mean?

First, some see the realm of Caesar and the realm of God as two side-by-side but separate and distinct realms, each having its own concerns and existence. The Christian lives in both realms and has a dualistic ethic. When it comes to killing, a Christian as a citizen of God’s kingdom will not kill. But as a citizen of this world he will be obedient to Caesar and take up arms. Many Christians see no inconsistency in reading the words of Jesus to mean this is the way they should live.

To some of us it is quite obvious that this is not the way Jesus taught us to live. We do not see him giving Caesar equal authority with God. Jesus warned that no man can serve two masters. So we reject the position that would say we should pay to Caesar regardless of the uses he makes of our money.

A second view is that the Kingdom of God is above the kingdoms of this world. God’s realm is holy and the worldly realm is sinful. According to this model, one would seek to live as much as possible within God’s realm. It might be necessary to be involved in the world to some extent but one would take no responsibility, such as voting or holding office. One would pay taxes to Caesar but would not see the money as purchasing any services. This has been the view of some Mennonites in the past. They asked nothing from the world and gave what was demanded except where it involved their personal lives. They let the governing authorities take full responsibility before God for the use of the taxes they paid. This position we also reject as an inadequate interpretation.

A third point of view sees the whole creation as belonging to God, with God acting in and through all men. Within the world are a number of states having separate existence but not autonomous existence for they are all under the judgment of God. What the rulers do, they are to do as ministers of God and it should always be according to God’s purposes. Their authority is a derived authority. Because the rulers of the states are not autonomous, they frequently seek to wield more power than given by God and so become demonic. Thus Caesar is not to be obeyed regardless of what he asks. We see fine examples of this in both the Old and New Testaments. When Caesar asks for more than God has set for him, the Christian must definitely refuse to grant it to him. Then the words, “We must obey God rather than men” are appropriate.

Knowing Jesus’ life of total obedience to the will of his Father, we have no doubt in saying that Jesus saw governing authorities as ruling under God. He told Pilate, “You would have no power over me unless it had been given you from above” (John 19:11). The Christians who received the revelation of Jesus Christ were told that those who are faithful unto death to their convictions would receive the crown of life (Rev. 2:10). It is to this third model that we look for guidance.

The words, “Render to Caesar the things that are Caesar’s” does say explicitly that there is an amount that is due a government. But we also hold that it says there are limits to what Caesar should ask. Jesus was not being asked about the payment of all taxes. A variety of taxes were levied by Caesar and the one Jesus was asked about was the annual poll tax that each male above fourteen years of age had to pay with the specific coin Jesus called for.

We need to see Jesus’ words as providing a generalization rather than a universal prescription. In moving from a general statement to a particular situation, we must always move carefully. Let me illustrate: we are told a person who is a guest should eat what is set before him (Luke 10:7). However, if a person is diabetic, it would not be right for him to eat food that would be harmful to his system. While we can say that Jesus supported the payment of taxes, we cannot thereby say that he favored the payment of every particular tax that a government might levy. We can all think of programs (such as the destruction of elderly and handicapped persons) which we would not be willing to support with our taxes. If that is the case, then we need to look seriously at what our taxes are doing in making war possible.

Living under a government that says it is responsible to the concerns of its citizens, we have an opportunity to witness by bringing our concerns to the government. A first step should be to write those who represent us and make the laws for our country. Stating our position in this manner is being a faithful witness. If the tax money is being used for purposes that are utterly contrary to what we understand to be the will of God, then we ought to consider the act of refusing to pay the tax. The purpose of this action is the desire to be faithful to the will of God as we know it and to help the rulers become aware of how they are overstepping the bounds of true ministers of God.

Paul in his letter to the Romans exhorts Christians to be obedient to the authorities. But he has already stated the principle that Christians should not be conformed to this world (12:1). Or as Phillips has translated it, “Don’t let the world around you squeeze you into its mold.” This calls for discernment on the part of the church. Can we as Christians continue to pray for peace while we pay for war?

The edition profiled two small Mennonite intentional communities in Kansas: the Fairview Mennonite House and The Bridge. The article noted:

[The Bridge] began forming at a Western District war tax workshop. David and Joanne Janzen, Randy and Janeal Krehbiel, and Steve and Wanda Schmidt were ready to stop paying taxes for war and to join into a brotherhood of shared income “to make our whole lives count for peace.”

Both intentional communities are a part of the voluntary service program of the General Conference Mennonite Church and follow the same financial pattern of self-support as the majority of other voluntary service units. All income is turned over directly to the voluntary service office in Newton, which reimburses the unit for such items as food, housing, travel, and medical expenses. Each individual receives $25 a month personal allowance.

Although critics of the intentional communities have accused them of using the voluntary service program as a tax dodge, members of the communities felt strong ties with their Anabaptist heritage and wanted to channel their resources to and through the church. But there are no apologies for not paying taxes. “We’re witnessing to the fact that the federal government is not using our money responsibly in its huge military expenditures,” said Ken [Janzen].

A member of the Love, Joy, Peace Community (Washington, D.C.) wrote a letter in response in which he wrote (in part):

The problem of war taxes is one which both Fairview House and The Bridge are addressing. It’s good to see people more concerned with “rendering to God what is his” (our whole lives), rather than being obsessed with Caesar and his temporal demands! We have long been passive, instead of active peacemakers. We pray for peace while we pay for war.

On , eight Boston Mennonites wrote in to say they’d started resisting:

Decision to withhold taxes

Dear Editor: As members of the Mennonite congregation of Boston, we are writing this letter to make public our decision to withhold a portion of our federal taxes, either income or telephone taxes. This decision came out of discussions with the entire congregation. We are doing this because our Christian consciences and our Mennonite backgrounds tell us the war in Southeast Asia is counter to the teachings of Christ. We have chosen to withhold our taxes because part of the responsibility for the war resides with those who willingly support it financially, regardless of what they believe.

Realizing this act will undoubtedly have a very small effect indeed on governmental policy, we hope it will in some way influence others into taking concrete actions which will demonstrate Christian love. Our friends and our families cannot help but react to our decision to withhold taxes.

The desired effect of our actions is not, however, the sole reason why we have chosen this form of protest. As conscientious objector status has become more automatic for Mennonites, refusal to pay war taxes has provided an additional way to demonstrate one’s Christian beliefs. Because we have only rough guesses as to the effects of our act, we accept as a matter of faith that this act will at least be a significant event in our Christian lives.

While we know the government will eventually collect our taxes, our intention to send an equal amount of money to the Mennonite Central Committee for Vietnam relief is a further Christian witness. It offers our alternative to war.

Jerry and Janet Friesen Regier,
Weldon and Rebecca Pries,
Ted and Gayle Gerber Koontz,
Dorothy and Gordon D. Kaufman.

The edition carried this news:

MCC notes increase in tax-refusal donations

An increasing number of people are sending war tax monies to Mennonite Central Committee, instead of paying them to the United States Government for military use, said Calvin Britsch, MCC assistant treasurer.

Contributions of tax money are of two kinds, Mr. Britsch said. More people are refusing to pay the federal tax levied on the use of telephones. This 10 percent tax is seen as a direct source for military expenditures. People who refuse this tax simply subtract the 10 percent from their telephone bill and send it instead to MCC.

We also receive contributions from people who refuse part of their federal income tax, Mr. Britsch said. Several people, for example, have withheld and have sent in as a contribution ten or 15 percent of their income tax in a symbolic protest against the Vietnam war and the whole United States military machine. Others who have had less than the total tax withheld send that remainder to MCC rather than to the Internal Revenue Service. We often get letters with tax refusal contributions explaining the individuals belief that, as a Christian, one cannot voluntarily, or without protest, pay money to be used for the destruction of human life.

Tax refusal contributions, unless otherwise designated, are usually applied to the MCC Peace Section budget, Mr. Britsch said.

The General Conference had asked the Commission on Home Ministries and the Commission on Overseas Mission to come up with some sort of repentance action, focused on the Vietnam War. They settled on a coordinated day of repentance, with other Mennonite and Brethren churches also joining in with a day of fasting and prayer. Included with the letter from the commissions announcing this was a confession of complicity, which said in part:

We recognize that though we cannot completely disassociate ourselves from the destruction and suffering the people of the United States are inflicting upon others, we continue to seek ways “to perform deeds worthy of (our) repentance.”…

As a church we have opposed war and worked for peace through programs of relief and service. Yet we share responsibility for the destruction in this way through our silence, through our profiting from a military economy, through our patronage of corporations with substantial defense contracts, and through our payment of the portion of telephone and IRS taxes used for war purposes. Much of this involvement is unintentional and may even be done without knowledge of the implications.

Ron Boese shared his letter to the IRS in the edition. Excerpts:

To pay income tax means to help buy the guns, airplanes, and bombs which continue daily to kill the men, women and children of Indochina. To pay this tax means to help build the nuclear weaponry which threatens the possibility of any joyful human life. To pay this tax is to help retire the mortgage of the atomic bombs which destroyed Hiroshima and Nagasaki.

So, instead of trusting my money to the federal government, I have directed my financial resources to organizations and individuals working for peace and justice.

Claus Felbinger, writing about the Anabaptist church in , said, “We are gladly and willingly subject to the government for the Lord’s sake, and in all just matters we will in no way oppose it. When, however, the government requires of us what is contrary to our faith and conscience — as swearing oaths and paying hangman’s dues of taxes for war — then we do not obey its command.” Living in the Anabaptist-Mennonite tradition, I feel that, rather than pay taxes, I must hear and respond to the cries of those who fall victim to the American war-making power.

I hope that you people working for the Internal Revenue Service will understand and accept my decision to follow conscience. I hope that you will also consider the contribution which your work of collecting war taxes makes to the suffering of our fellow human beings.

Accompanying this was a maudlin poem by another author, called “Confession” that began “I killed a man today / Or was it a woman or a child?” and went on to explain that his taxes paid someone to kill, in spite of all the other things he did to express his dislike for killing. But he was writing a letter to the IRS to tell them why he wouldn’t be paying “that part of income tax which is used for killing.”

The “Central District Reporter,” a sort of supplemental insert in the magazine, reported this from the district’s Peace and Service Committee:

Parents too have stopped being passive about peace. If son will not register, father will not pay the tax which keeps the army and any war going. All ages are learning more and more that there is no one way to give witness to convictions.

A letter to the editor from Jacob and Irene Pauls discussed their decision to redirect 64% of their federal income tax (“clearly designated for war”) from the government to the Mennonite Central Committee. They wrote: “The state has chosen an enemy, but we have no enemy. We do not accept the premise that the state can choose an enemy for us and force us to help annihilate the state’s enemy.”

From the edition:

David Janzen, standing at right, talks with two Internal Revenue Service officials, seated behind a desk to the left

War tax resistance means sale of car. David Janzen, Newton, Kansas, at right, talks with Internal Revenue Service officials in Wichita as they open and record sealed bids for Mr. Janzen’s station wagon. The automobile was confiscated in for nonpayment of $31.32 of telephone excise tax which would have been used to carry on the war in Indochina. The officials read bids for one cent to $501, but refused to read bids for “one napalmed baby” and other “units of suffering” submitted by other war tax resisters and supporters. “All we’re interested in is the money,” said the IRS officer. “We’re interested in what the money buys,” replied Mr. Janzen. The intentional community of which he is a member bought back the station wagon.

A letter to the editor from Joan Veston Enz and former acting editor Jacob J. Enz argued for the “sanctity of life” pro-life position in the abortion debate, and also mentioned war tax resistance in passing:

There are some points at which it is necessary “to make a one-sided emotional commitment to one value” (our militaristic brethren in the church feel we do this on the war question — especially when we begin to urge withholding part of our income tax).

What was billed as a “‘Lamb’s war’ camp meeting” took place in . Sixty or seventy mostly youngish people, mostly but not all Mennonites, met to discuss “a life of sacrifice and aggressive peacemaking” as part of “a nonviolent army under the direction of God.” War tax resistance was one of the topics discussed, and the verse “gonna lay down my telephone tax, down by the riverside” was spliced in to the popular spiritual during an evening sing-along.

A letter to the editor from Robert W. Guth on the subject of war taxes again told the story of the excommunication of Christian Funk for paying taxes to the Continental Congress during the American revolutionary war, and of Andrew Ziegler’s “I would as soon go to war as pay the three pounds and ten shillings” response.

Preliminary results from the first Church Member Profile survey were revealed in a article. Excerpt:

In the United states… only 11 percent were uncertain about their position, should they be subject to the draft. Seventy-one percent would choose alternative service, an option acceptable to both the government and the church’s teaching in recent history.

However, 33 percent were uncertain about refusal to pay that proportion of their income taxes designated for the military. Fifty-five percent opposed nonpayment of war taxes.

The Mennonite Central Committee Peace Section held an assembly in . Some excerpts from the coverage of the assembly in The Mennonite:

Bill Londeree, a member of Koinonia Partners, Americus, Georgia, emphasized the personal response to affluence and militarism.

The Methodist Church, he said, has $40 million in investments in the top twenty-nine defense contractors — and sends out the antiwar slide presentation, “The automated air war.” Members of the Mennonite Church paid $87 million last year in war taxes and call themselves a “peace church.”

“This is schizophrenia of the first order,” Mr. Londeree said. “The greatest need is for examination of our own lives. Jesus’ first statement to us all is a call to repentance, to metanoia. This does not mean feeling sorry, but is a command to change.”

The assembly spent much of its time in small groups discussing the presentations and related topics, such as life style, the ideology of growth, war taxes, international economic relations, economic needs of church-related institutions, strategies for social change, new value orientations, and investments.


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

The Mennonite

Preparing for the Minneapolis Conference

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Mennonite conscience about taxes

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

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

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

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

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

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

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

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

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

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

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

Reflections before Minneapolis

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

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

What are specific questions we must answer at Minneapolis?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The Conference and its Aftermath

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

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

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

The edition put it this way:

We found some things

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The offering realized $3,030.

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

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

What we found in Minneapolis

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • Fred Suter, in the edition, wrote:

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

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

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

Task force concentrates on legislative route

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

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

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

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

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

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

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

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

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

New Call to Peacemaking

The New Call to Peacemaking initiative continued in .

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

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

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

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

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

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

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

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

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

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

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

Miscellany

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

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

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

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

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

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

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

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

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

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

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

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


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

“Gospel Herald” logo, circa 1972

War tax resistance really picked up steam in the Mennonite Church in , as the coverage in Gospel Herald shows.

In a “workshop on war taxes” was held “at the Hively Mennonite Church, Elkhart, Ind. Resource persons are Al Meyer, John Howard Yoder, David Habegger, Art Gise, and Carl Landes…” Gospel Herald’s report on the conference noted:

Christian response to war taxes was discussed by about 100 participants in a workshop in Elkhart, Ind.

The weekend was sponsored by the Elkhart Peace Fellowship, the General Conference Mennonite Central District Peace and Service Committee, and other regional church peace and service committees.

Michael Friedmann of the Elkhart Peace Fellowship said many of the participants felt the war tax question involved a shift in life-style to reduce involvement in the military-industrial complex.

Al Meyer, a research physicist at Goshen College, Goshen, Ind., suggested to the group that one does not start by changing the laws to provide legal alternatives to payment of war taxes, but by refusing to pay taxes. We need to give a clear witness, he said.

Meyer did not oppose payment of war taxes because he was opposed to government as such, but because he did not give his total allegiance to government. He felt it was his responsibility to refuse to pay the immoral demands of government.

“No alternative will be provided by the federal government until a significant number of citizens refuse war taxes,” he said.

Another conference was announced in the issue:

“Jesus and the 1040 Form" Seminar

The annual tax collection time is at hand. How do you respond to the 1040 and other tax forms? An increasing number of Mennonites are asking what it means to render to Caesar what belongs to him and in particular to render to God what belongs to Him.

Two seminars are planned to study this question: , Akron Mennonite Church; Bally Mennonite Church.

The purpose will be (1) to learn what the Bible says for and against paying taxes, (2) to share with and support each other as the Spirit leads, and (3) to examine what choices are available in nonpayment of taxes used for war purposes. The schedule allows for considerable discussion time. Howard Charles, Goshen Biblical Seminary, will be the resource person.…

War Tax Meeting Set

A meeting for people who are disturbed by American policy in Southeast Asia and who question payment of war taxes is planned for at Hebron Mennonite Church, Buhler, Kan. The meeting, sponsored by the Western District Peace and Social Concerns Committee of the General Mennonite Church, will be a time to exchange ideas and tell of actions already taken.

Afterwards, Gospel Herald reported:

Two seminars on taxes, “Jesus and the 1040 Form” seminars, were held at the Akron Mennonite Church and the Bally Mennonite Church, respectively. Approximately 70 persons participated. Howard Charles, Goshen Biblical Seminary, was the resource teacher on biblical passages dealing with taxes. Other input was given by Melvin Gingerich and Grant Stoltzfus on examples of tax refusal from history. Wesley Mast presented options in payment and nonpayment of taxes. Walton Hackman gave a breakdown of the present use of tax dollars, 75 percent of which go toward war-related purposes.

War taxes also would come up at another Mennonite forum, as announced in the issue:

On the Swiss Farm at Bluffton College, Bluffton, Ohio, Mennonite collegians will meet. , to “rap” about the kind of life-style they want to adopt. Intentional communities, ways to avoid American materialism and consumerism, how to avoid complicity with militarism through paying taxes that support past, present, and future wars, and the role of women will be ingredients in the discussions of the conference.

War tax resistance had arrived in Switzerland, according to a short article in the issue:

Rudolf Gnaegi, Swiss defense minister, has announced that 32 Protestant and Roman Catholic clergy will be prosecuted if they persist in their refusal to perform military service or to pay “defense taxes.”

In Switzerland, all males over 20 — including the clergy — are subject to military service and annual retraining service periods. Conscientious objection is not recognized. Those who refuse to serve in the military are liable to prison terms.

The 32 clergymen, all from French-speaking cantons, announced in a joint letter to the Defense Ministry that they would not report for military service nor pay taxes earmarked for defense because they felt the Army served only “economic and financial interests.”

The letter charged further that whenever the Army was used in the country, it was used “against workers, peasants, and young people.”

Mr. Gnaegi, chief of the Military Department, told newsmen it was “incredible” that “in a free and evolving society like Switzerland’s,” clergymen should refuse completely “to share the difficult task of national defense.”

A “Mennonite Church Council on Faith, Life, and Strategy” was held in . War taxes hit the agenda:

A second issue brought to the Council was that of payment of war taxes. After extensive discussion, the Council agreed to ask Walton Hackman, secretary-elect of MCC Peace Section, to serve as resource person in further discussion of the issue in the meeting of the Council. Meanwhile, Council members will take their homework seriously by continued study in preparation for carrying the question to the church.

In “What Belongs to Caesar” (), Robert E. Dickinson explained how he had come around to the war tax resistance position:

Although I was a conscientious objector to war in the Second World War, I have justified the paying of war taxes to myself with the quote from Jesus, “Render unto Caesar…” As violence has escalated in our world I have become increasingly uneasy with this concept. With the reading of What Belongs to Caesar? a discussion on the Christians’ response to the payment of war taxes by Donald D. Kaufman, I realized that Christ’s statement was not to be taken too literally but needed to be placed in context.

It has become increasingly clear to me that my own reasons for paying war taxes was one of protecting property and job, neither of which are ultimate Christian values. The now well-documented illegality of the war as substantiated by the publication of the Pentagon Papers and the fact that the individual citizen is to be held responsible for his acts as established in the Nuremberg Trials are further factors in my decision. As an architect I do not wish to emulate the German architect, Albert Speer, who sold his soul to the state for professional advancement.

It seems to me that Christians who refuse to serve in the military but at the same time pay for war put themselves in the unenviable position of paying someone else to fight their wars for them. With God’s leading I will do my best not to do this.

On issue, Marvin & Rachel Miller wrote to President Nixon, explaining that they were going to pay all of their taxes, but would be “donating an amount equal as nearly as possible to our war taxes into an alternate fund.”

Meanwhile, other Mennonites were refusing to pay their war taxes while redirecting them to alternative funds. The telephone excise tax was a popular target for anti-war activists. This account comes from the edition:

An increasing number of people are sending war tax monies to Mennonite Central Committee, instead of paying them to the United States Government for military use, said Calvin Britsch, MCC assistant treasurer. Contributions of tax money are of two kinds, Britsch said. More people are refusing to pay the federal tax levied on the use of telephones. This 10 percent tax is seen as a direct source for military expenditures. People who refuse this tax simply subtract the 10 percent from their telephone bill and send it instead to MCC.

Ron Meyer tried to relax the hold that the traditional Render-unto-Caesar interpretation had on many Mennonites, in his article “Reflections on Paying War Taxes.” This was also the first mention I found in Gospel Herald of peace-tax-fund legislation:

[Render-unto-Caesar summary omitted] When He answers, “Give to Caesar what is Caesar’s and to God what is God’s,” he doesn’t make a solid commitment one way or the other.

Instead, Jesus makes it apparent that His follower should decide what of his belongs to the government and what to God. He does not tell the Christian that his tax money should be given without thought to the government, an interpretation that seems to be quite prevalent today.

In contrast to this interpretation, some American Christians now are questioning the morality of voluntarily paying taxes which support the U.S. government’s military policies.

The income tax is the main source of revenue for warfare: 60 to 75 percent of it is used for military purposes. The 800-member Goshen College Mennonite Church determined that the amount of money its members “gave” for military purposes through the income tax was almost twice as much as church giving in that congregation. Though Christ’s work cannot be measured by dollars alone, the thought of paying twice as much for war as for the church and its mission of peace is disturbing.

It is almost impossible not to support the war in Vietnam, however indirectly, if one lives in U.S. today. Even a small purchase may be supporting a company which has been awarded government contracts for war materials. If one does refuse to pay war taxes, the government will take the amount from his bank account or personal possessions. The question then arises, “Why resist the tax if you end up supporting the war effort anyway?”

Tax resisters answer this by saying that one’s intention must be more than just trying to “keep his hands clean.” The real purpose of war tax resistance is to provide a witness against the war and the ways in which tax money is being used for military purposes.

There are various approaches to war tax resistance for one who decides upon this type of peace witness. Many tax resisters refuse to pay the 10 percent telephone tax that is to be used expressly for war. The telephone company usually regards this as a matter between the government and the individual (if notified of the reason for the refusal) and will not cut off phone service. IRS may take the money from a bank account or send men to the home. Telephone tax resisters have found that talking to IRS men gives them an excellent chance to witness.

Because of the tax-withholding policy of most employers, nonpayment of income taxes is more difficult. In this case, if there is any extra tax due each year, the resister may refuse to pay this as a token gesture. Letters of protest sent in with tax forms are also indicative of the taxpayer’s stance for peace.

Some resisters earn less than the taxable income level for their number of dependents. This level starts at $1724.99 per year for no dependents. Those resisting in this way pay no income tax at all.

If one is self-employed, it is a relatively simple matter not to pay the 60 to 75 percent of the income tax used for war. The tax resister simply deducts this percentage from the amount he must give. This is not to say that the government won’t take the amount eventually from the individual’s personal property.

An alternative to the war tax system, presently under discussion by various groups, is the World Peace Tax Fund. This proposal, drawn up by a group of University of Michigan law students, suggests that an individual’s tax money that would go for war purposes could be channeled into a world peace fund if he so wished. This is similar to the Selective Service Conscientious Objector provision in which an alternative to compulsory military service is provided. If this proposal is put through Congress, it will provide a peace witness that is within the law. Its inherent danger is that people may become less bothered by the killing if they aren’t paying for it.

Total noncooperation with the Internal Revenue Service, similar to noncooperation with the Selective Service, is not extensive, since IRS is set up for peaceful purposes as well as channeling money for war.

The consequences of war tax resistance have not proven severe so far, yet the decision is weighty, since legally one could be fined and imprisoned for tax evasion.

Most Christian tax resisters hold that if one decides to take this stand, he must remember that his real object cannot be to “keep his hands clean.” He must be led by a desire to witness for peace and against violence and war. Even a simple refusal to pay a telephone tax may influence someone to follow Christ’s way of peace.

There are many Christians who are sincerely opposed to resisting the government in the ways that have been discussed here. And there are many also who feel that by paying war taxes, they are giving to Caesar what is God’s. Whatever a believer’s decision about the war tax issue, it should be carefully and prayerfully considered with the way of Christ firmly in mind.

The Gospel Herald editor, “D.” (John M. Drescher) endorsed this in a editorial: “When approximately 70 percent of the tax dollar is going to war, a foremost frontier of faith may well be the kind of witness we bear in refusing to finance killing.”

He followed this up with a second editorial in the issue — “Taxes for War”:

Approximately 70 percent of income taxes go to pay for war and all of the 10 percent telephone tax goes to pay for war. What is the responsibility of those who believe that war is contrary to the Spirit and teaching of Christ? Should we not seek an alternative in paying taxes when the government’s primary need is for our money, just as hard as we sought an alternative service when the government needed our bodies?

Those who understand what is happening in the automated war and have a concern for life are asking questions like the above with growing seriousness.

Some simply dismiss the whole question by saying, “Render to Caesar the things which are Caesar’s, and to God the things which are God’s.” Could this be a cop out? Might Christ not be laying upon us the obligation to decide what is Caesar’s and what is God’s? Or was He saying that we will need to decide whether we are Caesar’s person or God’s person? Isn’t it strange that, over the years, many of those who used this Scripture to say that we should pay our taxes without question, did not render unto God even what was required under the Old Testament? As a church we are even today much more obedient in rendering to Caesar what he demands than to God what is His.

Look at it this way. Suppose Caesar should demand a 10 percent telephone tax to wipe out Jews or Indians or blacks in the United States. What would be our reaction? Would we willingly and without question render it to Caesar? How would that be different than demanding a 10 percent tax to wipe out Vietnamese? What would we say if it were levied to bomb Lancaster, Goshen, or Hesston? Or to bring it closer. Suppose Caesar would level a 10 percent tax to pay for the extermination of Mennonites. Would we encourage everyone to “render unto Caesar what he asks for”? Would such a 10 percent tax be any different than paying a 10 percent tax for killing Vietnamese? If so, what is the difference?

Since Caesar receives all his rights from God, does not he forfeit these rights when he violates them? What is our duty to use money to restrain injustice and to advance right?

For additional study help and discussion, order and study the paperback, What Belongs to Caesar, by Donald D. Kaufman, Herald Press. As a church, we are at the point where we must somehow come to grips with what we will do about giving our money to support war.

Dealing with a problem of this proportion will be costly. It may demand a different life-style, the loss of property and institutions. We can be assured, however, that the way of obedience, even though it leads through the wilderness and death, is the way of Christ. Out of death we believe there is always a resurrection. And how our world needs resurrection life!

Don Blosser’s declaration of war tax resistance can be found in the issue:

Sixteen years ago, the country told me I had to join the army. I told them I was a Christian and I could not do it. Now, the country tells me I must give it money so it can pay other people to fight and kill. Once again, I must say I cannot, because I am a Christian. A very large portion of the taxes we pay, as well as a number of special taxes, go directly to help fight the war. I have told the government that because Jesus said I should not kill, I cannot pay these, and that instead I give that amount to the church to use in helping people our country makes homeless.

At least one speaker brought up war tax resistance at “Mission ():

One speaker took the open mike to make a statement on the war in Vietnam. He felt that the government is not leveling with us. Therefore, we should find some way to disengage ourselves as a people — perhaps through nonpayment of certain taxes.

The issue brought news of how war tax resistance was spreading among Unitarian Universalists:

Refuse Payment of “Phone Tax”

Resolutions urging Unitarian Universalists to refuse payment of the telephone excise tax, and calling for strong gun control laws were approved by delegates to the 11th annual Unitarian Universalist Association General Assembly.

Action on the controversial issues was taken by 678 delegates, the smallest number of delegates in the history of the Association.

Stating that the telephone excise tax “was levied specifically by Congress in to finance the war in Vietnam,” the resolution calls on “all Unitarian Universalists to refuse payment of the telephone excise tax” and urges the UU Association “to refuse such payments also.”

Legal counsel for the 375,000-member Association told delegates that refusal to pay the tax is considered a criminal offense carrying a one-year jail sentence or $10,000 fine or both.

Some feedback from Gospel Herald readers followed:

Art Smoker,

I want to commend your courage in writing the editorial, “Taxes for War” ( issue). Your words seem clearly to be in the spirit of Jesus. Asking the question, “Suppose Caesar would level a 10 percent tax to pay for the extermination of Mennonites. Would we encourage everyone to ‘render unto Caesar what he asks for’?” brings the argument for nonpayment of war taxes home with blunt but true force.

We are personally searching for the Christian way with regard to the payment of our taxes. Your editorial shed additional light to our pilgrimage.

John Swarr,

Thanks for your two editorials recently (“We Merely Pay to Kill” and “Taxes for War”). They, along with Maynard Shirk’s “Plea from Saigon” and Don Blosser’s "But, Daddy,” point out our silent complicity in financing the destruction, rather than Jesus’ call to love, of our Vietnamese neighbors. Our silence indicates the complacent neglect of our individual responsibility as Christians and our corporate responsibility as the church to be God’s reconciling community in this world.

We cannot be silent or complacent in our militarized society and still name Jesus our Lord! Paul said, "And be not conformed to this world: but be ye transformed by the renewing of your mind” (Rom. 12:2). It appears that our renewal has not yet occurred. Our churches have not become God’s liberated zones. As an ex-VS-er I recently learned that MCC paid about $1,500 in federal telephone tax during alone, a tax that "Vietnam and only the Vietnam operation makes this bill (federal phone tax) necessary,” according to Rep. Wilbur Mills of the House Ways and Means Committee (Congressional Record of ).

Our other church agencies and our churches are no different from MCC in this respect. As John A. Lapp wrote in the MCC Peace Section Newsletter, , “Each institution has wittingly or unwittingly developed its program not simply because this is what the Lord or the brotherhood wants us to do but also because this is what IRS allows us to do” (italics mine). Yes, Brother Drescher, we do not have to worry about rendering to Caesar his due, for he collects by force. But God only receives voluntary service, which we continually cut short because of submission to government or some other reason. Our fruits indicate what kind of trees we Mennonites are — comfortable, quiet, complacent.

As Jesus’ disciples we must say no to paying for others or machines to destroy our neighbors, just as the Mennonite Church has said no to participating actively in such destruction, as Jesus said no to Peter fighting enemies with a sword. As we say no individually we must encourage our churches and agencies to also say no to war taxes as corporate bodies, even if it costs something such as the tax exemption privilege, or property, or social status. Being “renewed of mind” in witnessing to Jesus’ way of reconciling love for all people. For as disciples we can value nothing more.

Alvin Hooley,

In the name of Christianity, let’s keep balanced on this idea of withholding “war taxes.”

Every person that works in any industry or food production, helps to produce commodities that are used by the army. So why not talk about laying off from work so many days or withholding so many head of cattle? Even if we did that the army would still get its share of what did go on the market. And if we hold back part of our taxes, the army will get what it needs out of what we do pay.

In the days when Paul lived, Rome was just as corrupt as America has been, and still Paul says in Romans 13 that we should pay to “all their dues.”

Alcohol is a much worse killer than war is, why not start doing something about it?

Paul R. Metzler,

Remembering Paul was living under one of the most cruel and bloody governments of all time and he knew that much of the tax money went to pay the Roman army, which not only put wicked people to death but many, many Christians as well, yet admonished the Roman Christians, “Pay your tax” without any strings attached. In the editorial, “Taxes for War,” () you quote, “Render to Caesar…” and you say, “Might Christ not be laying upon us the obligation to decide what is Caesar’s and what is God’s?” You are not suggesting that each of us should decide for himself how much tax he ought to pay and what he wants his tax money used for, are you? That is getting pretty far out it seems to me.

I think Paul is telling us in Romans 13 that the government as ordered by God is responsible, (1) to provide for our needs, v. 3, (2) to protect us, v. 4, and we in turn shall pay the government the taxes that are laid upon us, with no strings attached as to how they should use our money. The government is not accountable to us but to God and He will hold them responsible for their actions. Romans 12:19.

Marlene K. Kropf,

May I express appreciation for the good articles in the issue of Gospel Herald which dealt with our response to war. I was especially glad for the editorial, “Taxes for War,” and for the “Testimony on Taxes.” My husband and I have been part of a group in our congregation which studied Donald D. Kaufman’s book, What Belongs to Caesar? and as a result we and others have been seeking to live an altered life-style which will proclaim our commitment to Christ’s way of love. We too have felt that the way of obedience may be costly. Reading such testimonies in the Gospel Herald gives us courage to continue to learn what discipleship in this area means.

Lester Troyer,
Covered the usual Romans 13 / 1 Peter 2 argument against war tax resistance, while bemoaning the lack of church giving.
Steven W. Mason,

I am glad to hear that you are concerned about war taxes. I’m sure that a lot of people share this same concern. However, I must say that your concern is probably little more than the academic cloak worn by the average “pious Christian." Why do I say this? There is a very simple answer to the problem of war taxes for the person who is truly concerned. I’m not talking about the “Oh, isn’t that a shame” set. I’m talking about those who see the sadness and weep. Those who lock themselves in their rooms and beat on their mattresses in anguish. The answer is simply don’t earn enough money to have to pay taxes. It is the only legal recourse we have at the present time.

Some say they cannot live on that amount of money, and I say hogwash! Who is your God? Did He tell you that you need a six-room house? Did He tell you that you need a new car, a television, or an air conditioner? Did He even tell you that you need electricity, running water, or a living-room rug? My God didn’t. My God said, “Love Me more than you love anything in this world. Love your neighbor more than you love yourself.

Remember the rich man who would not give up his riches to follow Christ. I say that every one of us is rich, and anyone who cannot part with his riches cannot love the Lord, for we cannot serve two gods.

We can continue with our present stewardship (pittance that it is) and still not have to pay taxes. I am not suggesting that we quit working, but I am suggesting that we refuse salaries which cause us to have to pay taxes. A married couple can now earn $2,300 and be exempt from taxes. A family with children, even more.

I don’t expect very many people to take this seriously, for God only opens the eyes of a few However, I want to express my love to those of you who will think I am a little crazy.

John M. Ebby,
Responding to Steven W. Mason’s letter:

After reading D.D. Kauffman’s book What Belongs to Caesar?, listening to and reading testimonies from tax protesters, and thinking about the subject, I had arrived at about the same conclusions that Bro. Mason presents. I suppose it is to my discredit that I am unwilling to act on these conclusions as he apparently has done.

It has been said that the entire science of economics is summarized in the statement, “There is no such thing as free lunch.” And I would like to suggest that our tax liabilities represent that which we owe unto Caesar in return for the material blessings and luxuries that we enjoy under Caesar’s system. Remember that the Pharisees, who were admonished to "Render unto Caesar the things that are Caesar’s,” had confessed their involvement in the Roman economic system by their possession of Caesar’s coinage.

As Bro. Mason has so ably pointed out, it is within our power to arrange our affairs in such a way that Caesar is also willing to reduce our tax liability if we are willing to give the money unto God. Unfortunately, it costs us 100 cents to give a dollar unto God through the church, and only 20 cents if we elect to pay the tax and keep the dollar for ourselves.

The issue brought news that the Central Conference of American Rabbis had decided to resist the phone tax corporately:

Rabbis Refuse Phone “War” Tax

In protest against the war in Vietnam, the Central Conference of American Rabbis (CCAR) has instructed its executive vice-president to withhold payment of the federal telephone excise tax which, it said, supports the Vietnam war.

The CCAR said it is the first Jewish organization to approve this act of civil disobedience in protest of the Vietnam war. The action was taken after consultation with lawyers.

At the same time, the Reform rabbis urged in a resolution the movement’s sister institutions — the Hebrew Union College — Jewish Institute of Religion and the Union of American Hebrew Congregations — to follow a similar course of action.

Individual members of the conference were called upon “as an act of personal moral responsibility” to withhold the telephone tax. The CCAR has protested the Vietnam war .

A report on the “Lamb’s War” camp meeting noted that a war tax resistance break-out group had formed.

A pseudonymous “Letter to My Home Church” reprinted in the issue mentioned how uncomfortable the churchgoer was with the casual taxpaying and patriotism encountered in the (also pseudonymous) congregation:

I have heard comments from you people like “I’m glad to pay my taxes for the privilege of living in a ‘free’ country.”

Oh yes, Cherrydale has certainly become patriotic. We pay hundreds of thousands of dollars to IRS each year knowing that 60 percent goes to pay for killing. The killers rest at ease knowing that they have allowed us an alternative. We can be conscientious objectors.

There were objections to the “peace tax fund” legislation idea almost from the very beginning, as Richard Malishchak’s “Some Thoughts on Peace Taxes” () shows. He makes a good effort at rebutting those objections, but it’s interesting to note how few of his defenses still apply to the pathetically watered-down Religious Freedom Peace Tax Fund Act that promoters are pushing today:

Should it be legal to pay for peace?

Some Thoughts on Peace Taxes

by Richard Malishchak
From The Reporter for Conscience Sake

The World Peace Tax Fund Act, which was introduced several months ago in the House of Representatives, has spawned controversy, strangely enough, among the very people and groups who are most in sympathy with the desired goals of the Act.

The Tax Fund Act would permit taxpayers to claim status as Conscientious Objectors to taxation for military purposes. Small segments of the peace movement which have no interest in tax resistance/objection have naturally been cool to the proposed legislation. But doubts have been raised even in the tax resistance movement. The national War Tax Resistance office is deciding this month whether to throw their support behind the Tax Fund Act, and local WTR groups have been encouraging reader responses in their newsletters.

Being a human creation, the World Peace Tax Fund Act is flawed. Some of the doubts expressed about the Act do have merit. Yes, there is the danger that individuals would use a Conscientious Objector tax provision simply to soothe their own consciences, while taxes for military expenditures are collected from other people and the killing continues. But has war tax resistance done any better on this point? The tax resistance movement has yet to demonstrate that resistance alone is an effective tool. The money is frequently collected anyway from the resister and used in the general fund, and the resister is liable to become an unwilling war-taxpayer. Nor is a large-scale prison witness, large enough to effect a change in national consciousness by itself, a realistic possibility.

As important as acts of individual witness are, the military budget remains monstrous. Ironically the military budget is likely to increase in the coming fiscal year (see the July Tax Talk from WTR, 339 Lafayette St., New York 10012).

It may also be true that legal channels for tax objection would siphon off some potential resisters into the “system.” But would this number be significant in relation to the new objectors who would otherwise shy away from “illegitimate” protest?

Furthermore, if the government is still getting the money to buy death and suffering, what is the difference whether an individual protester is called a “resister” or an “objector”? There is naturally a palpable personal difference between the witness of the objector and that of the resister. But the World Peace Tax Fund Act is no threat at all to those who would continue to choose resistance. Those who resist war taxation, like those who resist the draft, are in the vanguard of the peace movement and so must be especially careful to avoid the snare of moral elitism, a “more-resistant-than-thou” attitude that may obscure the common goal.

In the case of taxes, the common goal would seem to be to spend more on life and less on death. And in addition to its overall importance, the Tax Fund Act contains two especially significant provisions toward this end.

First of all, the bill would provide for positive peace expenditures: the objector’s allotted “peace taxes” would not go into the general fund but into the World Peace Tax Fund and from there into designated peaceful activities.

Second, the Secretary of the Treasury would be obligated to inform every taxpayer, on the tax return instruction booklet, of the existence of the Peace Tax Fund and the qualifications for participation. This provision could be momentous. Combined with a vigorous tax counseling network, which is already beginning, it could become an effective consciousness-raising instrument.

In recent years, for example, the percentage of Conscientious Objectors recognized by the Selective Service System has been between one and two percent of the total number of registrants. The vast majority of these men became Conscientious Objectors or recognized they were Conscientious Objectors after being confronted with an actual choice between morally opposite courses of action. Most taxpayers, however, write their annual check to IRS or claim their refund with a minimum of decision-making.

If informed every year by the government in the official IRS publication that paying war taxes is not an inevitability, would one or two out of every 100 taxpayers choose to pay for peace instead? If yes, the impact would be far beyond what tax resistance alone can achieve.

Admittedly a hopeful answer to this question assumes a basic “good will” on the part of most Americans, and that lack of information is the best ally of the war makers. Yet how many of today’s draft Conscientious Objectors knew that they were Conscientious Objectors before they registered for the draft or before they became “draft-eligible”? Not even a local draft board would deny a Conscientious Objector claim on the grounds that the registrant was not born a Conscientious Objector. In the words of Joan Baez’ new album, which she dedicates in part to war tax refusal, more and more people must be encouraged to “come from the shadows.” This is exactly what a Conscientious Objector tax provision would do. (A recent Detroit poll, incidentally, showed support for the war tax refusal of Jane Hart, wife of the Michigan Senator, by 55 percent of the survey sample.)

If the Tax Fund Act does not cut the military budget directly, it would at least be likely to help produce an awareness of government expenditures that will cause people to think about, and consciously choose, to buy either peace or war, rather than passively “permitting” the government to buy war on their behalf. This public awareness of where their dollars are going is, in turn, bound to be reflected in the actions of voter-conscious legislators. If the people truly want peace, it will be easier for them to have it.

The World Peace Tax Fund Act is an important piece of legislation. It will need all the help it can get, first to be taken seriously by “old guard” Congressmen, and later to be pushed through the wall of opposition that will form. Draft resisters, military Conscientious Objectors, draft Conscientious Objectors, and tax resisters must begin to form the wedge of support behind this bill. No one else will.

In “Thankful for What, When You Have All You Need?” (), Atlee Beechy wrote, “We may not be able to do too much about our governments’ (U.S. and Canada) priorities but we should be able to make a frontal attack on our priorities as Christians. Is it my responsibility that my tax dollars go for military purposes?”

Finally, a report on the MCC Peace Assembly noted that there was a break-out group to discuss war tax resistance. And “Stan Hostetter publicly declared his objection to war taxes and presented a check to the MCC Peace Section in lieu of tax payments which would be used for war.”