Tax resistance in the “Peace Churches” → Quakers → 20th–21st century Quakers → Eleanor Brooks Webb

War tax resistance in the Friends Journal in

The third of Friends Journal’s special issues on war tax resistance came in , and the topic came up in several other issues besides.

An article by Mary Bye in the issue showed how the arguments for war tax resistance were starting to break the bounds of the tax arena and take hold elsewhere. Excerpts:

In a letter from the collection department of Philadelphia Electric Company demanded payment for a backlog of refused rate hikes. I had withheld the 13.7 percent imposed to cover the construction costs of the Salem and Limerick nuclear reactors. Why did I take this stand?

Looking back over the years for the source of my action, I could see it springing from a long-time insistence upon justice, a small but growing willingness to risk, a perennial sense of grief for suffering, and a blossoming love of the Earth. These are the qualities of the spirit which began to unfold into action during the early days of the Vietnam War. Somewhere along the line, I refused to pay the war tax portion of my federal income tax. Later the Vietnam War ground to a halt when legislation ended financial support for it. Was it just a coincidence that our war tax resistance preceded this legislation? Or did citizens modeling the denial of monies not only support the growing disaffection with the war, but also provide a clue to a way to end it? We had perhaps unwittingly slipped into an old Christian strategy of living as if the Kingdom were here now, and, behold, it manifested a brave, new world, or at least the beginning of one.

War tax resistance seemed an appropriate base upon which to build a new witness of caring for the whole Earth.…

…With crystalline clarity I selected my own utility, Philadelphia Electric, and refused the rate hike for Salem and Limerick. After 1½ years of refusal, accompanied by monthly explanations, I received a warning letter from the collection department, threatening an end of service. The initial fright yielded to a decision to continue resisting and move as swiftly as possible to establish my independence from nuclear power forever.

I faced a new, expensive, complicated simplicity: photovoltaic cells, which produce electrical current when exposed to light, and which could free me from bondage not only to nuclear generators but also fossil fuel-fired reactors. As war tax resistance led me to a lower income, so rate hike refusal was pointing the way to lower energy demands. My living standard may drop, but the quality of my life soars. Meanwhile I have discovered that Philadelphia Electric is experimenting with photovoltaics in anticipation of the coming solar age. If the price is right, I could purchase them there. After all, nuclear power is the enemy, not the electric company.

This is the vision, but it is a dream deferred or rather only partially realized. Philadelphia Electric Company and Solarex, which manufactures photovoltaic cells, want to establish a demonstration project at my home that would provide between one-fourth and one-third of the daily demand here for electricity. The stumbling block is the cost, which would possibly necessitate a 35-year pay-back period. So I am circling the photovoltaic issue in a holding pattern like a plane above an airport. I am searching for answers to hard questions: such as what is the equitable balance between the cost of photovoltaics and the wattage generated? What is a reasonable payback time? If the cost is rock bottom right now, how do we gather funds? How do we secure state and government support? Are churches and meetinghouses able to model this kind of caring for God’s creation? How do we dream this dream into reality? I would welcome your suggestions.

That issue also announced a “Conference for Quaker, Mennonite, and Brethren employers, airing ways to deal with war tax resistance by employees. Sponsored by Friends Committee on War Tax Concerns and New Call to Peacemaking.”

That conference was covered in the issue in an article by Paul Schrag. Excerpts:

The question of how church organizations can help their employees follow their consciences — and how to deal with the risks involved for both employees and employers — were the issues that 36 Mennonites, Brethren, and Quakers struggled with at the meeting. The church leaders, organizational representatives and lawyers affirmed their support for individual military tax resisters and for efforts to seek a legislative solution by working toward passage of the U.S. Peace Tax Fund bill in Congress. They agreed to organize a peace church leadership group to go to Washington, D.C., to support the peace tax bill and to express concerns about tax withholding. They also agreed to help each other by filing friend-of-the-court briefs if tax resisters are prosecuted and by sharing the cost of tax resistance penalties, if necessary.

People from churches that refuse to withhold federal taxes for employees who oppose paying military taxes shared their experiences with people from churches considering adopting such a policy. The General Conference Mennonite Church and two Quaker groups are in the first category. The Mennonite Church is in the second. The meeting, held at Quaker Hill Conference Center, took place in an atmosphere of excitement generated by a gathering of people from different traditions who share a vision. One conference participant said it was frustrating that many members of historic peace churches are unwilling to witness against financial participation in preparing for war, although they are opposed to physical participation in war. Some said it was disappointing that so many people are unwilling to follow their consciences until the government, through the Peace Tax Fund, might allow them to do so legally. One quoted Gandhi: “We have stooped so low that we fancy it our duty to do whatever the law requires.”

When a church or organization decides to honor employees’ requests not to withhold their federal income tax, it assumes serious risks. Theoretically, a person in a responsible position who willfully fails to withhold an employee’s taxes can be punished with a prison sentence and a $250,000 fine. An organization can be fined $500,000. But such penalties have never been imposed on legitimate religious organizations, nor are they likely to be, said two lawyers at the meeting. The usual Internal Revenue Service response to war tax resistance is to take the amount of tax owed, plus a 5 percent penalty and interest, from the employee’s bank account. However, the IRS has not taken even this action against General Conference Mennonite Church employees who are not having their taxes withheld. They pay the nonmilitary portion of their taxes themselves and deposit the 53 percent that would have gone to the military in a designated account. The IRS has not touched that account after church delegates approved the policy in . All church personnel who could be subject to penalties have agreed to accept the risk.

Friends World Committee for Consultation, which has had a nonwithholding policy , has had tax money seized, plus interest and penalties, from its resisters’ bank accounts. Friends United Meeting adopted a non withholding policy . Philadelphia Yearly Meeting of the Society of Friends is considering such a policy.

A representative of the Church of the Brethren said he would use input from the meeting to work toward developing a denominational policy on tax resistance.

Lobbying continues for the Peace Tax Fund bill… The bill would allow people opposed to war taxes to put the portion normally given to the military in a separate fund for peaceful purposes. The rest of that person’s tax money also would be designated for nonmilitary use… Whether or not military tax resistance is effective, participants agreed that people’s moral imperative to follow their consciences must be respected. “No conscientious objector ever stopped a conflict,” said William Strong, a Quaker representative [and treasurer of the Friends Journal Board of Directors]. “But they had to explain what they did, and the vision was kept alive, and those ripples, you don’t know where they stop.”

A postscript noted: “ ‘A Manual on Military Tax Withholding for Religious Employers,’ written by Robert Hull, Linda Coffin, Peter Goldberger, and J.E. McNeil, will be available .”

War Taxes & Conscience

from the cover to the issue of Friends Journal

The issue was the third special issue on war taxes from the Friends Journal.

It was prompted in part by the fact that the Journal itself had received IRS levies on the salary of its editor, Vinton Deming, who had been refusing to pay income tax . The Treasurer of the Journal, William D. Strong, explained what was going on in the lead editorial:

The Friends Journal Board of Managers has twice been unable to honor the levy against the wages of our editor, Vint Deming, for unpaid federal taxes. In our most recent reply to the Internal Revenue Service we stated that:

It is not possible for us as a board to separate our faith and our practice: we must live out our faith.

Our earlier letter… refers to our 300-year-old Peace Testimony. To more fully describe that part of our beliefs we enclose copies of two sections of Faith and Practice, the book of spiritual discipline of Philadelphia Yearly Meeting. [“The Peace Testimony” and “The Individual and the State,” pp. 34–38, were shared.]

Our position of noncompliance to the requests of the Internal Revenue Service is not an easy one. We do not question the laws of the land lightly, but do so under the weight of a genuine religious and moral concern. We know as well that other religious groups — Mennonites, Brethren, and others — are facing this same difficult dilemma. For this reason, many of us support the proposed Peace Tax Fund bill in Congress.

The board agreed at our meeting in to make known this continuing witness, both individual and corporate, to you, our readers.

The dilemma is clearly not the Journal’s alone. Many Quaker institutions in the United States, Canada, and England have faced this challenge. Beyond the historic peace churches are Catholics, Methodists, and others who are considering the whole question of taxes and militarism. In February representatives of some 70 institutions came together at the Quaker Hill Conference Center in Richmond, Indiana, for a New Call to Peacemaking consultation on “Employers and War Taxes.” This followed a Quaker conference at Pendle Hill considering the same concern.

The Journal board has worked at and reached unity in this matter. We will continue to seek the light in the months and years ahead. For now, however, we would welcome the support and reactions of our subscribers and readers. If you’d like to share in this witness with your moral support, let us know. If you’d like to add practical support, we would welcome it, as we are establishing a Conscience Fund.

We don’t plan extensive legal undertakings at this time, but we know that there can readily be some fees and costs ahead, as well as possible penalties resulting from our refusal to honor the levies from the IRS.

We look forward to the response of our readers. We feel that we cannot host writings in the issues of the Journal on peace and justice, on our testimonies and faith and practice, without, as an employer, living them out to the best of our God-given abilities.

Another article in the special issue was an extract from J. William Frost’s Tax Court testimony in the Deming case, in which he explained the Quaker war tax resistance practice:

The peace testimony has been a basic part of Quaker religious belief . The testimony has not been static; it has evolved over time as Friends thought out the implications of what it meant to be a bringer of peace.

Some of the most creative actions of members of the Society of Friends have come from the peace testimony. For example, Friends’ primary contribution to world history is that they began and carried through the antislavery testimony. Friends became antislavery advocates in , when they realized that the only way one could obtain a black slave was to take him or her captive in war.

Pennsylvania was founded by William Penn for religious liberty. Penn believed, and so did the early settlers, that to create a Quaker colony meant there would be no militia, no war taxes and no oaths. These were conceived to be part of religious freedom, and in the early years of Pennsylvania, there was no militia, and there were no war taxes and no oaths. At first, the Pennsylvania Assembly refused to levy any taxes for the direct carrying on of war. Instead, after when the British government requested money because it was already beginning its long series of wars with France, the Crown and the Pennsylvania Assembly worked out a series of arrangements. Those arrangements provided that the Assembly (then composed primarily of Quakers) would provide money for the king’s use or the queen’s use, but the laws also stipulated that that money would not be directly used for military purposes; i.e., there would be almost a noncombat status for Quaker money. It could be used to provide foodstuffs to be used to feed the Indians, or it could purchase grain or relieve sufferings. It would not be used to provide guns and gunpowder.

This policy of no direct war taxes, no militia, and no oaths, was followed in Pennsylvania . In , a group of members of Philadelphia Yearly Meeting began the debate on whether Quakers should pay taxes in time of war. At this time, some of the most devout Quakers refused to pay a war tax levied by the Pennsylvania Assembly. And finally the yearly meeting agreed that those whose consciences would not allow them to pay the taxes, should not. So the heritage of Pennsylvania was that government accommodated the religion.

The Federal Constitution allows for an affirmation, because certain religious rights are antecedent to the establishment of the government, and the government can and will accommodate itself to religious scruples of those people who are conscientious good citizens.

there was less opportunity for tax resistance because there was no direct federal taxation. The federal government was financed by tariffs, and the tariffs were used to carry out the full operations of government. (The major exception came during the Civil War, and here the main issues were military service and Quakers’ refusal to pay a substitution tax.)

The main Quaker response to World War Ⅰ was the creation of the American Friends Service Committee. This organization was designed to allow those young men who did not wish to fight (conscientious objectors) to have an opportunity for constructive service (i.e., to provide relief and reconstruction in the war zone). Friends conducted relief activities in France, and then later in Germany, Serbia, Poland, and in Russia. The War Department accommodated itself to Friends. There was no specific provision in the draft law in World War Ⅰ for conscientious objectors. The War Department allowed those Friends who wished to serve in the American Friends Service Committee to be furloughed so that they could go abroad to participate in relief activities.

A second way in which the authorities accommodated Friends at that time was in relief money raised by the Red Cross for Bonds. Much of the Red Cross effort was for military hospitals, and Friends did not wish to support that effort. Therefore in Philadelphia an agreement was worked out whereby Friends contributed money or bonds which would be earmarked for the American Friends Service Committee or for relief activity rather than for direct war activity.

There were instances in World War Ⅱ of individual Friends refusing to pay war taxes, and the Philadelphia Yearly Meeting officially protested against certain war taxes, but the main movement against war taxes has occurred . During the Cold War and particularly during Vietnam, war tax resistance has become a major theme in Philadelphia Yearly Meeting.

The Philadelphia Yearly Meeting, , has regularly put a discussion of war taxes on its agenda. In many ways the Philadelphia Yearly Meeting position on war taxes is like its position was on antislavery before the Civil War: before , virtually all Friends opposed slavery. , virtually all Friends oppose military taxation. The difficulty in and in is that Friends are searching for a way to make their religious witness effective. What Friends want to do is somehow change the focus of a policy which they see as destructive of what is basic to their value system.

In summary, the position of Friends is that religious freedoms preceded and are incorporated into the federal government. Pennsylvania was founded for religious freedom, and religious freedom meant no taxes for war, no militia service, and the right of affirmation. Friends think that the federal government incorporated part of that understanding in the affirmation clause in the constitution, in the first amendment, and in the religion clauses in the Pennsylvania Constitution. Friends think that the government has in good faith tried to accommodate us in our position on military service, and what Friends are wanting from the government now is a like accommodation on a subject which is the same to us as conscientious objection: the paying of taxes which will be used to create weapons to threaten and to kill.

Deming represented himself next, in an article describing his “journey toward war tax resistance.” Excerpts:

During a difficult moment [in the discussion over the Philadelpha Yearly Meeting’s response to the Vietnam War] a young Friend stood and spoke with deep emotion; and his words went straight to my heart. It didn’t matter, he said, what older Friends might say in support of him and his generation (though support was needed and appreciated, for sure); what really mattered to him was that Friends look personally at their own lives to see how they were connected to warmaking. If they were too old to be drafted (and most of us were) perhaps they could find other ways to resist the war.

About 20 years have gone by and I don’t even remember the name of the young Friend who spoke in meeting that day, but his words had a profound impact on me. As a result of his ministry I decided to begin to seek ways to resist the payment of taxes for warmaking (what another Friend, Colin Bell, would term the “drafting of our tax dollars” for the military).

I should say that there was another motivating force at work on me as well. My work for Friends in the city of Chester was bringing me into daily contact with poor and black people. I was learning firsthand about a community — a microcosm of other urban areas across the country — that suffered the debilitating effects of chronic poverty, high unemployment, deteriorating housing, inadequate health care, and inferior public schools. I was witnessing the insufficient funding of a so-called War on Poverty in Chester while millions of dollars and human lives were being expended in a war against other poor people in Southeast Asia. I knew I had to do something to end my personal complicity in helping to pay for the war and to redirect these dollars to wage a more life-affirming battle against poverty and injustice here at home.

I soon discovered that it is hard to become a tax resister; there are so many basic assumptions about money and taxes that we have learned. We are expected to do certain things in our society: when we work, we must pay taxes — this pretty much goes without question. How else will programs get funded and bills get paid? And those who don’t pay, well… there’s an institution called the IRS that takes care of such people and will make them pay!

There are so many good reasons for not resisting taxes. Some of the ones I wrestled with are these:

  • I can’t get away with it. IRS will eventually get the money from me anyway and I’ll just end up paying more in the end.
  • It won’t do any good. The government is too powerful and they’ll not change their policies because of my symbolic act.
  • There are better ways to work for peace (i.e. writing letters to Congress, going to demonstrations, etc.)
  • There will never be a substantial number who will be tax resisters — it’s simply not realistic.

Well, there’s truth in all of these statements, but I had to start anyway. Not to do so had simply become an even bigger problem for me. So I began looking at the question of taxes for war and decided to start where I could, with the telephone tax. I learned that the federal tax on my personal phone had been increased specifically to help pay for the war. In talking with others who were refusing to pay this portion of their phone bills I learned that the risk was fairly small. No one I knew about had gone to jail or suffered any severe penalties (beyond having some money taken from a bank account or such). So my wife and I began to withhold these few dollars each month and include a note to the telephone company explaining our reasons. This became an educational experience for me. I started to get used to receiving the impersonal letters from the phone company and later from IRS, and I even came to enjoy the process of writing my own letters in response — I felt good about not paying.

In I began to feel more confident. The IRS had not locked me up, or even taken any money from me, as I recall, so I gathered my courage and decided to take the next step — to resist paying a portion of my income taxes. At first I included a letter with my tax form in April and tried to claim a “war tax deduction” and request a return of some of the money withheld from my salary but with no success. The IRS computers were not impressed with my effort, and they routinely informed me that the tax code did not provide for such a claim. So I came to a decision: it would be better to have IRS asking me for the money each year rather than my asking IRS. So beginning in I began to seek ways to reduce the amount withheld from my regular paychecks. Though some tax resisters at accomplished this by claiming all the world’s children as their dependents (or all the Vietnamese children), I decided to reduce the amount withheld by claiming extra allowances (which were authorized for anticipated medical expenses, etc.) and thus reduce the amount withheld.

Beginning in , when I started to work part-time at Friends Journal, and continuing until , I claimed enough allowances on my W-4 so that no money was withheld from my pay. For several years as a single parent raising a young child, I lived very modestly, working just part-time and sharing living expenses in a communal house. During those years I actually got money back from the government when I had paid nothing. Since , however, after I remarried (and later had two more children) I started to owe money to IRS each year. So each year at tax time I would write a personal letter to the president to be sent with a copy of my tax form (not completely filled out, usually just with my name and address) explaining why I could not in good conscience pay any taxes until our nation’s priorities changed from warmaking to peacemaking. I would usually send copies of my letters as well to IRS, my representative in Congress, and friends. Occasionally I would receive thoughtful responses, once from Congressman William Gray from my district, who is one of the sponsors of Peace Tax Fund legislation in Washington.

After a few years of this, IRS began to make some ominous threats and noises, followed by the first serious efforts to collect back taxes from me. I should say that I redirected some of the unpaid taxes to peace organizations and poor people’s groups, some into an alternative tax fund, some into a credit union account to earn interest — and some was spent. On two occasions — once in , again in  — I went to tax court. Each court appearance provided an opportunity to explain my witness more clearly, and to meet others in the community who were tax resisters or who wanted to be supportive.

My first day in court was in Raleigh, North Carolina, and was particularly meaningful. About 30 of my friends went with me to lend support. A local peace group baked apple pies and served small slices to people entering the courthouse next to a large “pie chart” that graphically showed the disproportionately small share of our federal taxes going to human services and the large piece to the military. A local TV station interviewed me and carried a story on the evening news. A wire service picked up on the story as well, and for several days I received phone calls from people throughout the South.

What occurred inside the courthouse was just as important. The judge was very interested in my pacifist views: At one point he ended the hearing and engaged in an extended discussion right in the courtroom of many of the peace issues I had raised. It became a sort of teach-in on the subject of militarism and peaceful resistance. Later both he and the young government attorney thanked me for what I shared and complimented me for effectively handling my own legal defense. (I had elected not to be represented by counsel.) Though the court eventually ruled against my arguments in the case — which did not surprise me — I feel that the whole experience of going to court was a positive one, as well as an educational experience for others. And though I was ordered to pay the $500 or so owed in back taxes, I never did — and no further efforts were made to collect.

IRS has been more aggressive, however, in recent years. Some funds have been seized from a bank account, an IRA was taken, and such efforts are continuing even as I write this article. Most recently IRS has levied Friends Journal for the tax years for taxes, interest, and penalties totaling about $23,000. I am grateful that the Journal’s board has declined to accept the levies on my salary… and that the board as a Quaker employer both corporately and as individual members supports my witness.

I don’t know what the future will bring, and frankly I try not to think about it too much. In the past two years I have changed my approach some. My wife and I have decided to file a joint return. Beginning this past summer the Journal started to withhold a little money from my paychecks following my decision to complete the new W-4. It seems appropriate just now that I devote my time to working on the earlier tax years and to finding ways to support others who are more actively resisting. I try to stay open as well to seeking other approaches to resistance from year to year.

What are some things that I have learned from all this? Perhaps I might share these thoughts:

  • Tax resistance is a very individual thing. Each of us must find our own way and decide what works best for us.
  • Resist openly and joyfully, and seek opportunities to be in the company of others along the way. When you go for an IRS audit, for instance, take some friends with you; when you go to court, make the courtroom a meeting for worship.
  • Don’t see IRS agents or government officials as the enemy. Look for opportunities for friendliness, address individuals by name, be open and honest about what you intend to do. The IRS will soon recognize that a conscientious tax refuser is different from a tax evader.
  • What might work one year may not the next. Be flexible and remain open to trying different approaches.
  • Talking about money is hard, and it is discouraged in our society. I remember how embarrassed the grownups in my family were when one of my children once asked at the dinner table, “How much money do you have, grandpa?” Tax resistance helps us to remove some of these barriers, and this is good.
  • Sometimes our children can educate us, I should say, and provide simple insights to seemingly complex problems. Just as I was challenged by a young Friend to consider tax resistance 20 years ago, an IRS agent was once set on his heels by my daughter. During a lull in a long conversation about financial figures, Evelyn (only seven at the time) asked the agent, “Why do you make my daddy pay money for killing people?” The poor man shuffled his papers, turned beet-red, cleared his throat, and ended the meeting.

There were several responses to the special issue on war tax resistance that were printed as letters-to-the-editor in the issue:

  • Jim Quigley wrote in to express his “admiration for the act of courage and faith represented by the war tax resisters.”
  • Karl E. Buff wanted to “encourage Vinton Deming to continue to resist” in the hopes that “[w]ithout easy access to huge sums of money our government would surely have to curtail its war-making propensities.” He also put in a plug for the Tax Resisters Penalty Fund.
  • Eddie Boudreau suggested that someone set up a “Conscience Fund” that people could contribute to and that would help defray the legal expenses of folks like Vinton Deming.
  • Susan B. Chambers wrote in about her technique, which was to consult with a tax expert in order to get into the “zero tax bracket” and to contribute 30% of her income to charity. “I am pleased not to inconvenience my friends in taking this stand,” she wrote, in what I read as something of a rebuke to those resisters, like Deming, whose resistance becomes an agenda item for their employers (though she didn’t make this explicit).
  • Robin Greenler wrote to support the Journal’s resistance to helping the IRS collect from Deming. “The decisions are neither easier nor less important on corporate levels than they are on a personal level.”
  • Ben Richmond wrote that, for him, the question of whether a tax resister would just end up paying more in the end (with penalties and interest added to the unpaid tax) was the one he found the most difficult. “I have never found it satisfying to think that the point of the witness was simply to satisfy my personal need for moral purity.” But he looked into the early Quaker resistance to mandatory tithes for the establishment church and found that Quakers were willing to suffer having property seized worth several times the resisted tithes rather than pay voluntarily. He notes also that the Quakers eventually won that battle, which is to say there are no longer government-enforced tithes that everyone must pay to an established church. So, Richmond wrote, “I do not resist military taxes in the expectation or hope that I will succeed in keeping particular dollars from the hands of the military. But I do expect and hope that, insofar as my resistance is in obedience to the leadings of God, it will play its small part in breaking down the legitimacy of the warmaking machinery, as the early Friends broke down the legitimacy of taxation on behalf of the state church. I believe that in the end, Christ’s way is not only right but effective, and will prevail. Our sufferings are small in the overall scheme of things, so I don’t wish to be melodramatic. But, it seems to me that we cannot afford to follow Jesus for the short haul because in the short run, all that appears is the cross (which, after all is simply shorthand for suffering at the hands of a pagan empire). Yet, it is the cross which led to the resurrection.”

In , the Friends World Committee for Consultation held their annual meeting. They decided to retire their “Friends Committee on War Tax Concerns” and establish in its place a “Committee on Peace Concerns.”

On Brian Willson had been run over by a train while blockading the Concord, California Naval Weapons Station in protest against American wars in Central America. A few days later, while recovering from his injuries, which included a fractured skull and the amputation of both of his lower legs, he issued a statement reasserting his continued commitment to nonviolent activism, which was reprinted in part in the issue, and which included this section:

If we want peace, we can have it, but we’re going to have to pay for it… Our government can only continue its wars with the cooperation of our people, and that cooperation is with our taxes and with our bodies. Our actions and expressions are what are needed, not our whispers and quiet dinner conversation.

In the issue, Jonathan Lutz gave an overview of the situation of Quakers in Scandinavia that included this parenthetical aside: “(To my knowledge, only one Scandinavian Friend is a war-tax resister, but then, the very different political climate must be taken into account.)”

That issue also included this historical note, which it sourced to “the newsletter of Friends World Committee for Consultation, Section of the Americas”:

According to a Canadian publication, For Conscience Sake, Russia was the first nation to establish legislation exempting pacifists from paying war taxes. “In , thirty British citizens were invited by Czar Alexander Ⅰ to establish a cotton mill in Tamerfors, which is now in Finland. James Finlayson, the manager, submitted a petition to the Czar signed by the employees from Britain, some of whom were members of the Society of Friends. The petition asked for freedom of conscience and religion to practice their own religion, and for exemption from military service, war, church taxes, and the taking of oaths.” The Czar agreed to free Quaker manufacturers from taxes and support of the military.

This is the closest I’ve been able to get to a citation for this claim, and as you see, it’s third-hand and doesn’t refer to an original source. I have seen references to Finlayson’s getting a charter from the Czar to set up his mill that included some tax incentives, but I haven’t gotten any closer to finding a clear and authoritative indication that the Czar explicitly honored the conscientious objection to military taxation of Quakers at this mill.

A note in the issue read:

John Stoner, executive secretary of Mennonite Central Committee, U.S. Peace Section, writes: “That little Scripture passage on rendering to God and Caesar has been misused for too long, giving people an excuse for going the wrong way on important questions of ultimate loyalty.” So John has created a lovely poster with the following words on it: “We are war tax resisters because we have discovered some doubt as to what belongs to Caesar and what belongs to God, and have decided to give the benefit of the doubt to God.” The posters are available for ten cents per copy (a real bargain, Friends, we can learn something from our Mennonite friends about good prices).

An excerpt from Pearl C. Ewald’s letter to the IRS was included in the issue. Excerpt: “my conscience will no longer allow me to cooperate with any plans by our government to prepare weapons for mass annihilation. I know that such weapons of war are under the condemnation of God. Therefore, I am not sending in an income tax report. I am prepared to accept the penalty for this action, and I will try to maintain a spirit of love and consideration toward you.”

The issue brought an article by Eleanor Brooks Webb in which she described her family’s telephone tax resistance, and damned it with faint praise. Excerpts:

, my husband and I have refused to pay the federal tax on our phone bill. This is an unheroic and inconsistent witness to our conviction that participation in war is wrong and that paying for war preparations and for others’ participation is likewise wrong. The singular virtue of this small witness is that it is something we can do.

…The payment of federal taxes was the place where other thinking people could not evade their own complicity. We had long been convinced by such reasoning as Milton Mayer’s: “If you want peace, why pay for war?”

But nonpayment of taxes was difficult. My husband was the breadwinner, and his salary was subject to withholding; the Internal Revenue Service usually owed us money at the end of the income-tax year. Nonpayment of tax was also illegal, and we’re very law-abiding people; we try to stay within the speed limit, and we calculate our income taxes scrupulously.

When I first heard of phone tax resistance, I thought it was a foolish idea. The pennies of the phone tax were so trivial against the amount of the income tax! But discussion in Congress about the re-imposition of the phone tax made it explicit that the reason for this “nuisance” tax was the cost of war — the war in Vietnam — and the tax was all tidily calculated for us on each phone bill. The penalties for so trivial a flouting of the Internal Revenue Service would not likely be unendurable. This was something we could do!

The Webbs wrote a letter to the phone company with each bill (sending a copy to the IRS) explaining their resistance. They tried to redirect the resisted taxes to the UN (but the UN turned down the donations), and then to the Friends Committee on National Legislation. The phone company responded appropriately, by “notifying the Internal Revenue Service of what we are doing and giving us credit for the unpaid tax.”

In the early years of this saga, IRS made some effort to collect the unpaid tax. We received notices of unpaid tax, and replied that we didn’t intend to pay it. We received notices of intent to collect, and several times liens were issued against my husband’s salary (for sums along the order of $4.73). We would get notices from the payroll supervisor that such a lien had been issued and they had no alternative but to pay it; and we would write back saying we were sorry they had been bothered with the matter, but we had no intention of paying the tax voluntarily, and we gave the reasons — it was another opportunity to say what our convictions were. A number of times we received notices of tax due that we couldn’t reconcile with our carefully kept records, and we would write IRS to that effect and ask for an explanation of the assessment. This often stopped them cold. At least once when we were due an income tax refund, a few dollars were deducted from it for “other unpaid taxes,” or something like that, which we assumed was derived from the unpaid phone tax. In the last few years we have heard nothing from IRS except an occasional, apparently random “notice of tax due,” which we wearily ignore.

She complained of the annoyance of all of the letter writing involved — “we have probably eight inches of file folders filled with telephone bills and carbon copies of letters.”

My husband and I aren’t consistent in our witness. We haven’t made the effort to get our MCI [long distance] service arranged so that we have control of paying the tax (instead of American Express, through which we are billed). I can’t handle any more letters!

But if this is all we have energy and grace to do, then I’m glad we’ve followed the leading this far.

The issue brought news of a new war tax resistance organization — “the Colorado War Tax Information Project” — associated with the Rocky Mountain Peace Center. This project ran an alternative fund that redirected $3,500 in war taxes to social programs . An obituary notice for Louise Benckenstein Griffiths in the same issue noted that she “refused to pay federal income tax toward American military efforts.”


War tax resistance in the Friends Journal in

There was a resurgence of war tax resistance news in the Friends Journal in , including an interesting series of articles on the voluntary simplicity / low income lifestyle as a tax resistance tactic, and the beginning chapters of the tale of Quaker war tax resister Priscilla Adams.

A note in the issue plugged the “Conscience and Military Tax Campaign Escrow Account”:

Established in by the Nonviolent Action Community of Cascadia, the account allows war tax resisters to set aside refused military taxes in a secure fund. Deposits may be retrieved at any time (to replace assets seized by the IRS, for example), and interest from the account is used to promote war tax resistance and support peace and social justice activism. Depositors’ funds are reinvested in socially responsible institutions assisting low-income communities and minorities. The CMTC Escrow Account is the largest and most geographically diverse war tax redirection fund in the United States.

War tax resistance is an act of civil disobedience, and resisters potentially face fines, levies, and seizure of assets. However, the escrow account itself is a trust fund, and as such is confidential and entirely legal. Depositor records are not available to the IRS, and individual deposits are considered to be anonymous portions of a larger fund invested in fully insured institutions. Participants receive records of their transactions, annual statements, and a free subscription to NACC’s quarterly war tax resistance magazine.

(I wouldn’t rely on any of that as solid legal advice. My understanding is that the IRS sometimes treats “warehouse banks” like these as illegal operations that they can seize wholesale under the theory that they’re being operated for money laundering or tax evasion purposes.)

In a letter in the issue, William Kriebel called out Quakers on their careless or politically-correct use of of language; in particular he claimed: “There are no ‘war taxes.’ All income tax money goes into the treasury without earmarking for the military. Taxation is a legitimate power of any government. Our points of protest really are the decisions (budget-making, appropriation) to use money out of the common fund for military purposes.”

An article on the Quaker Council for European Affairs in the same issue noted in passing that “conscientious objection to war taxes” was one of the “studies for publication” that the organization had produced. Another article in that issue noted that the National Association of Evangelicals had endorsed the Peace Tax Fund bill:

“At first this was just a lonely struggle for the peace churches,” said Marian Franz, director of the campaign, “then we got the support of the mainline churches, which represent over 12 million people. Now we have support from more conservative religious organizations, who, until recently, had seemed to be unlikely allies.” Marian attributes the recently attained, broad base of support to a change in tactics from an issue of conscientious objection to an issue of religious liberties. Marian explained that “having this broad base of support means that members of Congress, even conservative members, take the issue more seriously.”

On , there was a benefit premiere showing of An Act of Conscience, a documentary on the Kehler/Corner house seizure and subsequent occupation. There was some tangential Quaker involvement in the benefit (it was sponsored by several organizations, including a regional AFSC office, and some Massachusetts Quakers took part in the occupation), and the benefit screening was covered in a note in the issue.

In the lead editorial in the issue, editor Vinton Deming paid tribute to Eleanor Webb:

Eleanor Webb, who died , was clerk of the Journal board when I was appointed editor-manager in .… It was Eleanor… who stood firmly in support of staff who resisted paying the military portion of their federal taxes.

One of the feature articles in the issue was written by David R. Bassett and told his story as “The Founder of the Peace Tax Fund Movement.” Excerpts:

marks the 25th year since the introduction of the Peace Tax Fund Bill in the U.S. Congress. I have been involved in the initiation of this legislation, a laborer in the centuries-long effort to establish on earth the type of peaceful world envisioned by Jesus and George Fox. I firmly believe that, on some significant day in the future, some nation will for the first time pass a Peace Tax Fund Bill, thereby establishing legal recognition of the right of conscientious objection to the payment of military taxes. Once this is accomplished, other nations will follow suit. I consider this goal as one of the crucial and route-determining “trail-signs” on the path to that time and place where the world will realize that ahimsa (soulforce) is the preferred way to resolve conflict and to govern communities, and where conscientious objection to war and other forms of violence will be considered the norm.

[My] orientation as a conscientious objector to war and of preventing preventable suffering impelled Miyoko and me, beginning in , to wrestle with the fact that each year we were paying (through our federal taxes) to support the Viemam War and the military system generally. In fact, some 50 percent of those tax moneys went to support U.S. military systems! One of my most graphic memories of that time was, while working many nights at Queens Hospital in Honolulu, hearing U.S. Air Force jet tankers, fully laden with jet fuel, flying over the heavily populated part of Honolulu on their way to Indochina.

Conscientious objection to payment of military taxes

In , with the Vietnam War continuing, we moved to Ann Arbor to work at the University of Michigan. We became members of the Ann Arbor Meeting and found there a number of people who were actively grappling with the issue of whether to continue to pay the military portion of federal taxes for a war that we opposed. I came to realize that any nation’s military programs are made possible the, monetary resources that, in the analysis, are extracted from the nation’s citizens by taxation. It also became clear to me that one who was conscientiously opposed to military systems must not allow his or her funds to be used for this purpose. Surveying the pervasive role of our military system not only in our foreign policies, but in its effects on our economy, our environment, and on the nation’s culture and spirit, I carne to feel that this issue was central to our times. Conscientious objection to payment of military taxes is as important to be established as was the ending of slavery and of apartheid and the establishment of women’s right to vote. At the same time, I held then, and still hold, the view that the federal government is capable of carrying out many beneficial and constructive programs and that I am willing, indeed obligated, to pay my full share of taxes to support those programs.

I came to know that it would not be enough simply to focus on reductions in military spending by influencing legislators and electing new ones (though this was obviously necessary). The challenge was to extend the right of conscientious objection to war to include not only one’s physical body, but also one’s economic resources. I knew further that there had been repeated resistance in the U.S. courts to such change and concluded that, while civil disobedience in this area (i.e., war tax resistance) would continue to be essential, the principal focus of attention should be to change the tax laws.

During the year , there was for me a struggle with my conscience, not in regard to what I believe on this issue but whether to take some action and what that action should be. Should I live below a taxable income level? move to Canada? engage in war tax resistance? take our civil disobedience actions into the judicial system? or attempt to change the federal tax laws? Miyoko and I knew that to embark on any of these actions would require great amounts of time and energy; that each course would require some changes and risks, not all of which we could anticipate at the outset; and that none were assured of “success.” I knew that to commit the time necessary to move this issue forward might conflict with my hopes of making progress in academic medicine and in research into the causes of atherosclerosis. We gradually came to the view that it seemed wisest to try to resist paying the military portion of our taxes and to begin to take steps to bring about legislative change.

It was the quiet voice of conscience that kept nagging me almost every day, as I found one or another reason not to take some action. Finally, in the , I phoned Professor Joseph Sax at the University of Michigan Law School and outlined to him the basic idea: the need to change the federal tax laws so as to have Congress grant legal recognition to the right of conscientious objection to the payment of military taxes, while enabling the taxpayer to pay the full amount of his or her tax with assurance that those tax monies would not be used for military expenditures. Professor Sax sketched out how this might be accomplished. Over a period of eight to nine months, with the assistance of Michael Hall, we began the process of drafting what became the World Peace Tax Fund Bill.

Other Ann Arbor Friends, Joe and Fran Eliot and Bob and Margaret Blood, had been considering drafting a bill. A brief written for them by Thomas Towe (a Quaker law student) proved a helpful resource. It was not hard to draw together a working committee of seven or eight people during to work on this legislation and to take the initial steps in deciding how to bring the bill to Congress, how to publicize it, and how to raise funds. We were encouraged when Ann Arbor’s Interfaith Council for Peace decided to support the legislative effort and appointed two very effective members to meet with us on a regular basis.

The World Peace Tax Fund Bill was first introduced in the U.S. Congress on , with Representative Ronald V. Dellums as the lead sponsor, with nine other cosponsors. The Peace Tax Fund office moved from Ann Arbor to the Florida Avenue Meetinghouse in Washington, D.C., in . The bill was first introduced in the Senate in , with Senator Mark Hatfield as its sponsor. In the bill was renamed the U.S. Peace Tax Fund Bill. A dedicated staff, led for the past 14 years by Marian Franz, has coordinated the lobbying effort. The orientation and the gifts that she brings to her work are evident in her book, Questions That Refuse To Go Away.

A sidebar noted resources available from the National Campaign for a Peace Tax Fund, and also made note of the international conferences at which similar plans proposed in other countries are discussed.

Another sidebar gave a version of the ever-popular War Resisters League “pie chart” of federal spending, showing in particular how it looks when social insurance trust fund spending is removed.

The same issue also contains Clare Hanrahan’s article “Wholesome Poverty: A Revolutionary Adventure.” Unfortunately, in the archived PDF, some of the opening paragraph is obscured by an insert card. The article appears to begin with Hanrahan saying that she initially adopted a lower-income simple-living lifestyle in order to resist war taxes, but then came to believe that frugality and thrift and anti-consumerism and simplicity had a larger role to play in the pursuit of “a just and sustainable global community.” It continues:

When I must work for wages, I do so as an independent contractor so that I can maintain control over tax withholdings. I redirect a fair percentage of cash wages and many hours of volunteer time to support life-affirming projects at home and abroad. Self-employment suits my temperament and has enabled me to develop skills and to pursue interests I may never have had the time for in a conventional career. I’ve tried to be resilient and open to any honest labor. If I’m asked what I do for a living, each day I can provide a different answer. One day I might be gathering and saving seeds for next year’s garden or harvesting wild herbs for a winter tea; another day might be spent in household repair, community organizing, or researching and writing a grant for a nonprofit organization. I’ve learned the wisdom in giving due time each day to labor of the mind and of the body and to quiet reflection that feeds the spirit. I value my free time and open schedule far more than any accumulation of cash or property, security, or prestige. The freedom to choose how I will be with each moment is a gift and a challenge that I count as my greatest wealth.

Living on the edge, more or less, over the years I have honed the skills and nurtured an attitude of wholesome poverty. Meeting basic needs without a substantial cash flow has been least stressful when I’ve lived within a stable community where interdependence and cooperative values are practiced. But during my nomadic years I learned to trust in the kindness of strangers and the serendipity of life. I came to value the gifts of the pilgrim spirit and to recognize the importance of the itinerant wayfarer in the lives of the comfortably settled.

I’ve lived and traveled aboard small sail boats, in a tipi, in rural cabins, and in derelict inner-city housing, trading cleanup and repair for rent. I’ve made do in the back of an old school bus and afloat on a homemade houseboat on a Mississippi backwater. I’ve worked in a cooperative shelter for displaced women and children, with room and board as compensation, and I’ve battered for home and garden space by exchanging pet and plant care.

My primary transportation is the slow way. As a pedestrian, a bicyclist, and a bus rider, I keep a less frantic pace, and the more personal contact with those I encounter enriches the journey. I can borrow a car or catch a lift from a friend if necessary, and by paying my fair share of the cost, the cooperative way serves each of us.

Nutritious food is available in surprising abundance if one is willing to look to unconventional channels: I’ve participated in grassroots distribution networks of urban gleanings, intercepting the produce, grains, and other surplus foods otherwise lost. Best of all, I’ve learned to grow my own food in community gardens and backyard plots whenever I had the opportunity. As a worker-member at the local coop I claimed a significant reduction on food purchases, and by eliminating meat from my diet, the cost of my sustenance is affordable and sustainable.

Insurance against old age, disability, accident, or disease has never been an affordable option, nor one in which I place my faith. Catastrophic illness or accident or the incapacities of age could happen to anyone. Yet time and again, I’ve been sustained through economic precarity with help that comes at just the right moment. This has happened so often that I live with a trust that keeps fear at bay.

I have learned to lean into the present moment, focused on the work before me, while keeping a well-honed sense of the adventure of it all and a very real faith in the unfolding process. The inherent goodness of the universe has been made visible through the most unlikely of allies, and the travelers I’ve met along the way have been the wisest of teachers.

Peace Pilgrim, writing in her pamphlet, Steps Toward Inner Peace, recalled a visit to a city that had been her home:

In the poorer sections I am tolerated. In the wealthier sections some glances seem a bit startled, and some are disdainful. On both sides of us as we walk are displayed the things that we can buy if we are willing to stay in the orderly lines, day after day, year after year… Thousands of things are displayed — and yet the most valuable things are missing. Freedom is not displayed, nor health, nor happiness, nor peace of mind. To obtain these, my friends, you too may need to escape from the orderly lines and risk being looked upon disdainfully.

Stepping outside the tyranny of “orderly lines” and daring to risk the uncertainties of disaffiliation can make of our very lives a revolution. The way to the just and sustainable global community that we seek will open before us as we walk.

Another article in the same issue took the “voluntary simplicity” idea and ran with it. Starting with Jesus’s one-sentence summary of his teachings — love your neighbor as much as you love yourself — the authors took this to mean “taking our fair share of global resources and no more.” This starts with refusing war taxes because militarism is directly destructive of “our global neighbors.” But that’s just step one of a six-step process.

Step two would be to imagine the world’s resources shared equally, which, the authors assert, means “an annual ‘fair share’ of just over $3,000 per person.” But because the world is not using its resources in an environmentally sustainable way, step #3 is to reduce this fair share some more, to a more sustainable level: $1,800 per person per year. But since that much money would go further in a place like the United States, where it’s relatively easier to live off the cast-offs of the wealthy, level #4 “challenges us to live on even less than level three, since we have an easier time doing so in a society with a relatively affluent public infrastructure.”

We’re not done yet. Level #5 considers the non-monetary wealth most Americans enjoy because of the relatively high levels of medical care and education they have had access to. “With such advantages (and others), we ought to be able to live on less resources than folks who lack education and have chronic medical problems.” Finally, level #6 is for those who are not hampered by disabilities, encouraging them to sacrifice yet more so as to leave more for those who have to struggle harder.

Challenging? Certainly. Even the authors only seem to have made it half way to step #2, limiting their income as a couple to $12,000 a year. Some other choices they made were to “keep the majority of our savings in the form of non-interest-bearing loans” so as to avoid the sin of usury, and to “give away each year an amount equal to what we spend on ourselves.”

(A letter-to-the-editor in the issue criticized this radical simplicity, saying it smacked of “intelligent, able-bodied adults who consciously decide to let others subsidize” the benefits of society. In particular: “In reducing their income to avoid paying taxes to support the military, this couple also avoids paying taxes that support the other half of the federal budget. So, there goes their support for many of the roads they use, for medical research they might avail themselves of through that subsidized doctor, for other federally supported scientific and social research, for national parks, and so forth. The authors are obviously well educated. Their education was probably supported by local, state, and federal subsidies. One wonders if they are repaying society for the educational benefit they’ve received.”)

Another brief note in the issue reported on the results of a “penny poll” that had been “conducted by Christian Peacemaker Teams in Elkhart, Ind.” and had indicated that those polled implicitly supported huge reductions in military spending.

A letter-to-the-editor from Marjorie Schier and Suzanne Day of the “Philadelphia Yearly Meeting War Tax Concerns Support Committee” published in the issue summarized the war tax issue as they saw it:

Resisting taxes

When a draft call finds some conscientious objectors unable to participate in war, the government not only has provided them alternatives, but also has proceeded to draft others who will participate. It is individual conscience that makes the difference, not how the government allocates the recruits. Some Friends have been unable to enlist, and some cannot voluntarily send dollars in federal tax for military uses.

Interacting with the federal government through tax resistance as witness for peace is more than symbolic; it can be earnest, meaningful religious conscience in action. However, it does not change how the government allocates its resources, and efforts to witness for changed priorities are also significant. Many Friends and others work for passage of the Peace Tax Fund Bill by the U.S. Congress because it would not only provide a legal opportunity for pacifists to pay their full federal tax without supporting war, but also give the government an indication of the numbers of citizens exercising this option.

Yes, the federal tax on telephone service is refused by many pacifists (with a note of explanation accompanying the refusal and redirection of the money for constructive purposes) because that tax was specifically reinstated to support the war in Vietnam. Federal bookkeeping does not distinguish certain tax streams for specific purposes, and has not since John Woolman wrestled with this same issue. Nevertheless, many Friends are prompted to take a stand for peace via taxes and thereby find a forum for disclosing that witness with meetings, governmental representatives, families, and neighbors.

An obituary notice for Abram Bresel Goldstein in that same issue noted that “[t]hough he worked briefly for the Internal Revenue Service, Abram left that position during the Korean War to avoid aiding the collection of taxes for war.”

On , NWTRCC and the War Tax Concerns Support Committee of Philadelphia Yearly Meeting sponsored a seminar on “Corporate Conscience and War Taxes” at the Moorestown, New Jersey, Meeting (according to a calendar listing in the issue).

Priscilla Adams

The war tax resistance of Quaker Priscilla Adams became a cause célèbre that played out over in the Friends Journal starting in . I’ll break with my chronological examination of the Journal for a while to follow this thread.

The issue introduces Adams and her legal case:

Priscilla Adams, a war tax resister and member of Haddonfield (N.J.) Meeting, is challenging the IRS in court under the Religious Freedom Restoration Act (RFRA). Her case is the first of its kind to test conscientious war tax resistance since the passage of the RFRA in . Priscilla and her lawyer, Peter Goldberger, will challenge two points covered by the act: the government’s use of penalties against war tax resisters for their stands of conscience; and the lack of a government accommodation for conscientious objectors to paying for war (like a Peace Tax Fund). The RFRA states that in conflicts between the government and religious freedom, the government must show compelling state interest and then use the least restrictive means necessary. In this case, Priscilla is challenging the government’s lack of recognition of conscience in response to the IRS assessing her taxes and penalties. She and Peter are arguing that under RFRA, the IRS should waive penalties for religious war tax resisters as long as they recognize other forms of reasonable cause for noncompliance with the tax law. They also are stating that the RFRA requires the enactment of something like a peace tax fund for religious war tax resisters who are willing to accept a reasonable accommodation, such as earmarking tax monies for non-warlike purposes in the federal government. The case has completed its earliest procedural stages and will be heard in United States Tax Court. Though no date has been set, lawyers expect a trial date . Priscilla has participated in several clearness committees and is receiving guidance and support from Haddonfield Meeting, the National War Tax Resistance Coordinating Committee, Philadelphia Yearly Meeting’s War Tax Concerns Support Committee, the National Campaign for a Peace Tax Fund, and family and friends.

The issue gave an update:

Priscilla Adams… will appeal the court’s decision rejecting her right to refuse to pay taxes. The case went before the Philadelphia Tax Court, where Adams presented an extensive outline of Quaker history and beliefs related to war tax objections. The court’s decision states, “Religious Freedom Restoration Act of does not exempt Quaker from federal income taxes, despite taxpayer’s religious opposition to military expenditures.” , Rosa Packard of Purchase (N.Y.) Meeting and Gordon and Edith Browne of Plainfield (Vt.) Meeting also have filed complaints in federal district courts seeking to protect their conscientious acts of war tax refusal.

The issue mentioned her appeal:

Tax resister Priscilla Lippincott Adams… faced the Federal Court of Appeals on . Her case against the IRS for penalizing her for her religious objections to paying the military through taxes was dismissed in … The court had the choice of hearing oral arguments or making a decision based on the written briefs. In a positive turn, the judges heard oral arguments. Adams said her lawyer, Peter Goldberger, passionately presented her case, “just like a lawyer on T.V.” The three judges will now make a decision, a process that could take anywhere from six weeks to six months.

From there, to the Supreme Court, according to a press release that formed the basis for a Journal news brief:

Philadelphia Yearly Meeting has filed a friend-of-the-court brief with the U.S. Supreme Court in support of its member, Priscilla Adams… who petitioned the high court in , following unsuccessful efforts in lower courts to obtain government accommodation for her conscientious objection to paying war taxes by allowing her to pay federal taxes without paying for military expenditures. Her employer, Philadelphia Yearly Meeting, supports religious witness by not forwarding the military portion of a conscientious objector’s taxes to the IRS. A Peace Tax Fund, where tax dollars of conscientious objectors would be directed exclusively to nonmilitary programs, is one possible solution to the dilemma for adherents to nonviolence; a bill to establish a Peace Tax Fund has been introduced in every Congress .

…Lower courts addressed the issue of accommodating war tax resistance only by declaring that the government has a compelling interest in collecting taxes; the courts have not dealt with the arguments that accommodation of conscientious objection would be possible within the context of mandatory participation in taxation. The Supreme Court has not heard any case that raises these religious liberty questions under the law.

By then it was too late, though. The issue noted that Adams’s Supreme Court appeal had been turned down:

On , the U.S. Supreme Court declined to hear appeals by Gordon and Edith Browne and Priscilla Lippincott Adams to lower-court rulings that allowed the Internal Revenue Service to impose late fees and interest for their conscientious refusal to pay the military portion of their federal tax. The issue in this case was not paying the tax when forced to do so by the IRS, but whether a “religious hardship” existed that should enable them to pay without any penalties and interest. The lower-court rulings reaffirmed a statement of the Supreme Court in that “The tax system could not function if denominations were allowed to challenge [it] because tax payments were spent in a manner that violates their religious belief.” The Justice Department lawyers said that “Voluntary compliance with the tax laws is the least restrictive means of furthering the government’s compelling interest in collecting taxes.”… “We’re very disappointed that the Supreme Court will not be taking the opportunity to reinforce religious freedom and freedom of conscience,” said Marian Franz, executive director of the National Campaign for a Peace Tax Fund. “Congress seems like the most appropriate place where this human right can be protected.”

Adams wasn’t going to give up though. Whether or not the government was going to deign to make her war tax resistance legal, she was going to resist, and the Philadelphia Yearly Meeting was willing to help her. From the issue:

The United States Department of Justice, Tax Division, is suing Philadelphia Yearly Meeting for refusing to forward wages of an employee to the Internal Revenue Service. The employee, Priscilla Adams, resists paying taxes for war and the military on the basis of religious conscience. The lawsuit, filed in , is a move to attain funds from PYM as recompense for taxes owed by Priscilla Adams, plus a 50-percent penalty for not garnishing her wages as instructed by the IRS in . If the IRS succeeds, PYM would owe approximately $60,000.

On , PYM’s Interim Meeting decided to respond to the lawsuit and defend its position in court. PYM stated that to garnish Priscilla Adams’s wages would infringe upon her religious beliefs, and PYM should not “be required to act as a collection agent for the government when doing so will require it to violate key tenets of the Quaker faith.”

Thomas Jeavons, PYM general secretary, commented in the Philadelphia Inquirer, “About 50 percent of our taxes pay for weapons and warfare… We have long sought the creation of a Peace Tax Fund, a government fund for nonmilitary use, where taxes of [those who regard paying for war as a violation of religious conscience] could go. Legislation for this has been in Congress for many years. It should be passed now.”

The issue spelled out the Meeting’s legal argument:

On , Philadelphia Yearly Meeting filed its answer to a Justice Department lawsuit that asks a $20,000 penalty to be imposed on them and seeks to make them the collection agent for the government. The yearly meeting’s response makes dear its intention to stand by its essential religious principles, and publicly defend the free exercise of religion on all possible grounds, including constitutional and statutory religious freedom defenses. The IRS contends that PYM must garnish the salary of one of its employees and members who refuses — in keeping with longstanding Quaker convictions — to pay taxes that support war and preparations for war. While the IRS could easily take other courses to collect the back taxes it claims are due, instead the federal government is trying to force a church to collect these funds for it, an action that would require this Quaker organization to violate its own essential religious convictions regarding freedom of conscience. PYM has refused to do so. The answer to the suit says that the government “asks the court to assist it in violating the most fundamental religious principles of an established church… Although those principles and the yearly meeting’s reasons for its actions have been painstakingly explained to the [government]… the complaint purports to set forth the history of this matter without even mentioning PYM’s efforts at communication and conciliation. Further, the complaint labels the Yearly Meeting’s religiously mandated actions as a ‘failure’ to submit to government coercion, and brands the [Quaker] theological scruples as ‘unreasonable’ and deserving of harsh penalties.” The news release from PYM adds, “Quakers have long been known for their religious pacifism, opposition to war, and support of religious freedom and freedom of conscience. PYM regrets that being true to its faith has now brought us into conflict with the government. The Quaker organization sees itself as defending freedom of religion and freedom of conscience — and not just for itself, but for all those who desire to be both good citizens and people of faith. While PYM regrets the need to resort to legal action, it looks forward to a full airing of the issues involved in a public forum where both the sound reasons and religious principles that guide this Quaker organization’s actions may be upheld. PYM’s defense will rest on the constitutional right to freedom of religion generally, and particularly as upheld and restated in the Religious Freedom Restoration Act of .”

The issue reported on how far they’d gotten with that argument:

On , A federal judge ruled that Philadelphia Yearly Meeting must comply with a levy on the wages of war tax refuser Priscilla Adams, but rejected a 50 percent penalty desired by the Internal Revenue Service. U.S. District Judge Stewart Dalzell agreed with the Quaker argument that complying with the levy “substantially burdens its exercise of religion,” because, as PYM General Secretary Thomas Jeavons earlier testified, the organization “considers it a sacred duty to support the conscientious actions of its individual members, especially in such historic witnesses as the Peace Testimony.” Judge Stewan Dalzell also agreed that the PYM defense “raised novel and important questions,” thus demonstrating in this instance that the previous refusal of PYM to comply was not a frivolous activity. But he disagreed that the IRS had practical alternative means to collect taxes from Priscilla Adams. The government should not be required “to engage in a time-consuming, and possibly fruitless, scavenger hunt for other assets.” In , the Third U.S. Circuit Court of Appeals had already rejected Priscilla Adams’s claim that the government could devise a means for earmarking taxes for nonmilitary expenditures, stating that there were “particularly difficult problems with administration should exceptions on religious grounds be carved out by the courts.”

That issue also noted:

Film students from Brooklyn Friends School are directing and producing a video documentary about Quaker peace activist Priscilla Adams. The students came to Friends Center in Philadelphia to interview her about how her religious beliefs led her to refuse payment of taxes in order to avoid contributing to military funding. The students also interviewed George Lakey, head of Training for Change, and Gene Hillman, adult religious education coordinator for Philadelphia Yearly Meeting. This documentary film may be an entry for Bridge Film Festival, which is open to middle and upper school students at Quaker schools worldwide.

The issue noted that the film had been made — a 16-minute short titled A Need to Witness. And hey, look — it’s on-line: