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a survey of tactics of historical tax resistance campaigns →
join cooperative housing and business arrangements
Occasionally, tax resisters will join forces to form cooperative housing or business relationships that help to facilitate their resistance.
This is most often found among war tax resisters, for whom resistance is an ongoing commitment rather than a protest or rebellion against a particular government or policy.
Today I’ll summarize some examples of this that I have encountered in my research.
The Bijou community of Colorado Springs, Colorado is a living example of nonviolent community resistance in the “belly of the beast” of right-wing military and Christian extremism.
The members of this community live below a taxable income level so that they don’t pay for war.
In addition to ongoing bannering and civil disobedience at some of the 5 major military institutions in the area, the Bijou community runs services for the mentally-ill, homeless, working poor, incarcerated, and the general community including: a soup kitchen, food banks, a land trust, several homes for transitional and homeless folks, a free bicycle clinic, and a musical theater group.
The Agape Community
The Agape Community was founded in by a group of Catholics who wanted to live closer to the ideal of Christian community they found in the Bible.
Among the founders were tax resisters Brayton & Suzanne Shanley and Emmanuel Charles McCarthy.
They formed the community in such a way that it could support itself with members earning less than a taxable income, for example by being able to grow their own food.
The Shanleys have stayed with the two-house community since its founding, and it has had dozens of more transient residents through the years.
The community hosts speakers and workshops on nonviolence and related topics.
The Whiteway Colony
A group of Tolstoyans made a go of creating a colony based on their interpretation of Tolstoy’s Christian anarchism, which included tax resistance, and was eventually the home to forty people.
The land was operated by a committee headed by noted Tolstoyan (and Tolstoy translator) Aylmer Maude, and this committee held the land in trust, while allowing anyone to settle on and work the land, with the understanding that nobody would own any of it except by virtue of being engaged in occupying and working on it.
(The Whiteway community still exists, but has abandoned the more radical communal-ownership principles — today the land is communally owned, but the homes on it are bought and sold as private property.)
Possibility Alliance
The Possibility Alliance farm is a simple-living showcase guided by the following five principles: radical simplicity, service, social activism, inner work, and gratitude.
It hosts free skills-share classes and a group called the Superheroes who dress up like caped crusaders and bike out to do good deeds here and there.
The founders are war tax resisters who resist by maintaining a very low (sub-poverty line) income.
Joanne Sheehan
When the Hartford Courant profiled war tax resisters Anna Aschenbach and Joanne Sheehan, who have been resisting taxes since the Vietnam War, it noted Sheehan’s participation in cooperative projects as being helpful to her resistance:
Along with her partner, who’s also a tax resister, Sheehan raised two kids with a family income of about $24,000. Now that their children are grown, and can no longer be claimed as deductions, each earns less than about $8,000 a year in order to keep from paying taxes.
They’ve lived in collectives and communes much of the time, sharing living expenses with other resisters.
They practice “radical simplicity” by going “back to basics” — doing things like hanging clothes instead of using a dryer, not going to restaurants or buying pre-packaged foods.
“Land League Villages”
During the rent strike that the National Land League organized against English absentee landlords in Ireland, when landlords were successful in evicting tenants who refused to pay rent, the League would try to find them (and sometimes their livestock) a temporary home on the land of someone who was sympathetic with the resisters.
These might grow to hold several families and were sometimes called “Land League Villages.”
Amish Milk Cooperatives
The cooperatives used by Amish communities to process and package milk turned out to be useful also when the Amish began resisting the then-new social security taxes (they believed the social security program would require them to violate principles of their faith, and after many years of resistance, they won a legal exemption from the program).
The government tried to levy the checks that the cooperative wrote to pay those of its milk suppliers who were resisting the tax, but the responsible officials of the cooperative refused to sign the checks.
Peacemakers attempted to build a decentralized and self-disciplined movement which stressed local initiative and group coordination along the lines of the nonviolent revolutionary movement in India.
Emphasis was put on building intentional communities which practiced communal living.
“Groups or cells are the real basis of the movement,” Peacemakers announced, “for this is not an attempt to organize another pacifist membership organization, which one joins by signing a statement or paying a membership fee.”
Instead, Peacemakers emphasized a living program which included resistance to the draft and war taxes, personal transformation, and group participation in work for political and economic democracy.
Peacemakers at the Ohio cell organized a land trust to remove property from the market place…
Juanita and Wally Nelson, founding members of Peacemakers, and war tax resisters Betsy Corner, Randy Kehler, and Bob Bady were among the organizers of the Valley Community Land Trust.
The trust resisted IRS attempts to seize the Corner/Kehler home for back taxes, and helped to get their home returned to them.
Art Harvey’s farm
Dorothy Day visited Art Harvey’s farm in and described it this way:
He carries on a practical application of Karl Meyer’s tax refusal… by having teams of workers in orchards where they prune trees, harvest apples and later blueberries and work seven months of the year.
They work and live in a style which frees them from the payment of taxes for war.
Perhaps about a hundred are engaged in this way of life, which results usually in some settling in communities of the moshavim variety, each having some small acreage and a house built by themselves.
Considering the New England climate, no small achievement!
It certainly means an emphasis on the ascetic, on sacrifice.
Peter Maurin Farm
Peter Maurin Farm
is a Catholic Worker project — a “hospitality house on the land” near Manhattan that also grows food for the urban hospitality houses.
Many of those involved in the project were conscientious objectors, and appreciated being able to be part of a self-supporting project that required its volunteers to earn little or no taxable income and so enabled them to stay under the tax line.
Collective Impressions
War tax resister Ed Guinan created a business to help facilitate the tax resistance of its employees.
One news profile described it this way:
[I]n Washington, D.C., is another group of tax resisters who have formed a nonprofit cooperative print shop and who refuse to send their taxes to the IRS.
Ed Guinan is a priest and the coordinator of the shop, called Collective Impressions.
A year and a half ago Guinan and his colleagues decided to continue paying social security taxes but to send their withholding taxes to the U.S. Arms Control and Disarmament Agency.
“Every quarter, when taxes are due, we send a check to the Arms Control Agency,” Guinan says.
“They return it with a polite note saying that they cannot accept it, and we put it into a tax escrow account which cannot be used for normal business expenses.”
Collective Impressions owes only $500 per quarter to the IRS, but Guinan and his coworkers believe they are making an effective protest against U.S. military spending policies.
Restored Israel of Yahweh
Similarly, members of the small religious group called the Restored Israel of Yahweh formed a small construction business and helped those of its employees who were also members of the group to resist their taxes — eventually facing criminal tax evasion convictions for this.
This is the twenty-second in a series of posts about war tax resistance as it
was reported in back issues of The Mennonite. Today
brings us up to 1975.
The Mennonite General Conference’s Commission on Home Ministries was often at
the forefront (or ahead of the forefront) of the Conference’s policies on war
tax resistance. But they seem to have gotten caught flat-footed at their annual
meeting in . Here’s an
excerpt from The Mennonite’s coverage:
The commission devoted most of to the war tax question. The discussion was sharpened by a
request which had come to the General Conference from one of its employees not
to withhold her income tax.
The board members, after lengthy and vigorous debate, could not agree on what
course of action to take. They did agree to the following statement, however:
“We would like to support in spirit the concerns of church employees
requesting nonwithholding of war taxes, but we are not together on what kind
of action we can take.”
It was agreed that further attention needs to be given to this issue, and the
commission decided to call an inter-Mennonite study conference later this year
to look at the theological, political, and historical issues involved in war
tax resistance.
Other participants in the Council of Commissions cautioned the General
Conference to tread softly on this question because it has the potential of
being an explosive issue. Some voiced concern about grass roots reactions. It
was felt that most constituents would not favor the General Conference’s
involvement in this type of activity. The Division of Administration said that
it was fearful that if a move is made not to withhold war taxes from
conference employees’ paychecks, the General Conference might be jeopardizing
its nonprofit status.
A war tax resistance fund has been established and a war tax newsletter
started by CHM.
CHM
is still exploring the legal aspects of not withholding federal income tax
from the paychecks of central office employees who so request. An
inter-Mennonite study conference will be called sometime
to discuss the theological issues
involved.
[W]hen the war in Indochina was building up to its most destructive levels
ever, I felt an urgency to stop paying all war taxes. However, under the
present
IRS
system there is no way to say, “Yes, we are willing to pay the ‘regular’
taxes, but not the portion that goes for military expenses” all tax monies are
channeled into one general treasury. The only way to say no war taxes is to
reduce the amount of federal income tax one pays. So, for
, after listing the usual itemized
deductions, I claimed the amount of the “taxable income” as a “war crimes
deduction.”
Since the
IRS
would not accept that claim, we decided to appeal their decision. With some
“fear and trembling” we prepared our statement for the tax court, not knowing
just what to expect from the representatives of an agency that often seems to
be hostile toward people who oppose the payment of taxes for war purposes. We
are grateful that the Lord did calm our spirits so that we could speak freely.
We were somewhat surprised when the tax court referee expressed a real
openness to hear our prepared statement concerning the bases for opposition to
war taxes. We were also free to share something about the life of our church
community as the context for making ethical decisions. We were so grateful for
the receptive spirit we sensed in the judge, the
IRS’s
counsel, the clerks, and the bailiff.…
We are seeking for other alternatives: one is to work at simplifying our
“needs,” reduce our consumption of material goods, and reduce our taxable
income, thereby making more resources available to the church-community to be
used to extend its mission and outreach. We believe the clearest answer to war
taxes is the gathered community of disciples, seeking together for alternative
forms of economic life that reduce our tax liability.
In our pilgrimage, we have been led to live in close proximity, for some to
work in paying jobs and some in non-remunerative work, and to share all our
resources. We believe this kind of relationship and commitment to one another
is an important aspect of the life of a church-community and is to be
understood as an open-ended time commitment. Some Christian communities, with
a similar emphasis on service, poverty, and sharing of resources, have
obtained legal status as “apostolic orders” and are thus able to devote all
their resources to the witness and service they can offer to people in the
name of Christ, rather than to channel any tax monies through the hands of
Caesar
(IRS).
The cover story of the issue
took the form of a poem, by Peter J. Ediger, called
Christ and Caesar: A ballad of faith.
It beckoned its readers to imagine the history of the Mennonites and the
suffering and martyrdom and struggles the sect go through as they “hear the
call of God / and followed Christ into the Kingdom of Loving Enemies / and
ceased from following Caesar into his Kingdom of Killing Enemies.” But over
time the Mennonites grew soft, while Caesar kept growing and becoming more
powerful and more militaristic.
and there was uneasiness in the revelation that people of the faith
were giving more money for war than for all the causes of the kingdom of the Lord…
And the sons and daughters of the enemy-loving kingdom said what shall we do
and some responding quickly said
we must pay our taxes we must give to Caesar what is Caesar’s
we must be subject to the powers that be
and others said yes we must give to Caesar what is his and to God what is God’s
as for our conscience that belongs to God
and as for earth’s resources, does Caesar really have legitimate claim
or is the earth, and all that in it is, the Lord’s?
Can Caesar command us to use earth’s resources to pay for his killings?
And some sons and daughters of the faith said no
and refused to pay voluntarily that portion of their taxes designated for defense
offering the money for the use of human help instead.
And in America church agencies faced difficult decisions
should they withhold Caesar’s taxes from employees who for conscience’ sake requested noncompliance?
Should they respect the law of Caesar or the conscience of faith?
And some structures and some persons of faith were threatened by such questions sensing many implications
and officers advised that issues should be carefully researched.
And in America’s House of Representatives
legislation called the World Peace Tax Fund Act was introduced
seeking provision for channeling of tax monies into pursuits of peace
and some were hopeful that this might ease their conscience problem
and others questioned whether it would even be enacted
and if it might become
another way for Caesar to still the voices of protest.
And now the sons and daughters of the enemy-loving kingdom
are calling for a conference on the war tax program
and from across America and Canada they will come
to seek the Light, to walk in Love, to discern and do the Truth.
And so forth. A less versified and more skeptical article immediately followed:
“Tax
resistance — A form of protest?” by Carl M. Lehman — one of the best
critiques of modern war tax resistance I have read.
The tragedy of Vietnam and the part played by our country has led some to a
form of protest heretofore little known among our people — resistance to
paying taxes. The fact that the war has been so widely criticized both by
pacifists and nonpacifists has had something to do with this phenomenon. What
a sensitive pacifist felt he could do during World War Ⅱ, when all his friends
and neighbors were deeply involved in the war effort, was usually different
from what he would do during a Vietnam War.
Tax resistance is a form of civil disobedience. Civil disobedience itself is
deeply rooted in the origins of our church, as it is in the beginnings of our
land. But it has traditionally only been used in ultimate tests of loyalty to
God. To use tax resistance under other circumstances is a breakaway from our
Anabaptist tradition. To use it lightly is an affront to government by the
people.
I have a profound respect for those who believe deeply this is the course they
must take. God uses people with courage and conviction, even if he has to
change them a bit. I must admit however that I am perplexed as I try to
understand how some have arrived at their decision not to pay taxes.
The activist I understand. He will use any means he believes right to agitate
and bring about a change. Most will stop short of physical violence, but I
sometimes wonder about that. People can be violated more completely in other
ways.
I understand the absolutist, and I understand the literalist who will not eat
meat offered to idols. I do not find it easy to understand Mennonite tax
resisters who are neither literalists nor agitators.
It is sometimes suggested that modern warfare has made the individual soldier
relatively unimportant. Armament is all-important. Armament costs staggering
amounts of money and today’s conscientious objector is straining at a gnat as
he swallows a camel if he does not refuse to pay taxes.
There is a certain logic to this. Unfortunately it equates money with people.
This is not only bad economics but bad Christianity. Money is a medium of
exchange; people are not. Money does not kill people; people kill people. Only
people make guns and bombs people use to kill people. Maybe Jesus had
this in mind when he looked at the coin and said “Render unto Caesar the
things that are Caesar’s and unto God the things that are God’s”?
What is meant by war taxes?
Tax resisters are not opposed to paying taxes as such, only to paying war
taxes. This poses a problem, for we really do not have war taxes. We have a
federal income tax, import duties, and excise taxes on things like liquor,
tobacco, and telephone service. These taxes flow into the general treasury and
are commingled. They are used only as Congress appropriates money out of the
treasury. The Internal Revenue Service has nothing to do with how the money is
spent. The only money segregated is that which goes into special trust funds
such as social security, unemployment compensation, and highway construction.
Some have singled out the telephone excise tax with the notion that the
proceeds are for military purposes in a way not true for other taxes. Our
government does have a long tradition of levying additional excise taxes as it
wages war, both to control inflation and to replenish the treasury.
by far
the most important source of revenue has been the income tax. Excise taxes
were increased, too, but were no longer the major source of revenue. By
they accounted for less than 7 percent with
the telephone tax providing about 1 percent. None of this is used for military
purposes any more than is any other tax. The fact that Congress called it a
“defense tax” when initiated in and
reenacted in has no bearing on its use, only
on its palatability for passage.
What is meant by the term “war taxes” varies with the user. It is usually
someone’s calculation of the percentage of the president’s proposed national
budget which the president suggests be used for military purposes. This
percentage varies. Those who want it to look small include social security
payments as part of the total budget. Presidents now publish budgets showing
it that way.
There is also disagreement as to what is to be included as military
spending. The often-publicized 60 percent is calculated by first removing
social security from the budget. Everything related to wars, past, present,
and future, is then lumped together. Those willing to care for veterans and
who believe the government should pay interest on war debts drop it to 40
percent. Arbitrarily, resisters then figure that 60 percent or 40 percent of
their taxes are “war taxes” and deduct this from the amount they pay.
There is no legal basis for it, just a logic that is easily grasped.
What actually happens?
Much of the discussion about the moral basis for tax resistance has not been
clear. The dominant note is that waging war is evil; our taxes increase the
magnitude of war; if the government does not get our taxes, the evil is
reduced accordingly. It is not clear why, if this is true, we would want to
withhold only 60 percent. Why not withhold 100 percent and further reduce the
evil?
The supposition apparently is that the other 40 percent will go for functions
of government resisters are willing to support. Unfortunately this is not
true, as we will see in a minute.
Federal spending is a function of government not related to collecting taxes.
It is the responsibility of a different group of people. Talking to the
telephone company or to the Internal Revenue Service about the use of your tax
money is as pointless as arguing with the janitor at the Chase Manhattan Bank
about giving you a loan.
The amount the federal government spends for a given purpose is only
indirectly related, if at all, to the amount collected in taxes. If you know
about the federal debt, you know this. Nor is the amount spent determined by
the president’s budget. The budget is a plan the Congress may or may not
follow when it passes appropriation bills.
The amount of tax money collected does have an eventual effect on the amount
spent inasmuch as Congress sets for itself borrowing limits — limits which it
keeps changing. When a tax resister withholds a dollar from the government,
the government can either increase its borrowing by a dollar or decrease its
spending by that amount. What the resister needs to understand is that defense
appropriations are almost always approved by overwhelming majorities. As long
as the Pentagon receives this kind of support, tax resistance will have no
effect at all on the amount of money available for war. What tax resisters
actually do is either force a cut in highly desirable programs such as aid to
education — or increase the national debt. In either case an even larger
percent of the money they pay goes for military purposes.
It would be just as reasonable for a Mennonite farmer to withhold 10 percent
of his wheat from the market because 10 percent of all wheat produced was
found to be used directly or indirectly for military purposes. Soldiers would
still get their bread and so would all but the poorest of Americans.
Can the tax resister play a useful role?
Civil disobedience has been used by the church ever since the day Peter said.
“We must obey God rather than men.” The resister who believes in direct action
as a way to call attention to the terrible evil of a Vietnam War may well have
a role to play. God has many ways of using people. Some of us, however, find
it difficult to reconcile it with the teaching and spirit of Jesus. Harassing
telephone company employees and the Internal Revenue Service is not in keeping
with an invitation to Zacchaeusto come down from the sycamore tree. We may not
mean to harass them, but how do they feel about it?
Why not turn to congressmen? They decide how our money is to be used. This is
where our attention must focus if we are serious about a responsible Christian
witness. We elect them and they need to know what we think. Our letters, our
telephone calls, and our visits are important to them. Because so few write
and so few visit, our voice becomes as the voice of a thousand.
Working thus with Congress has not been without effect. Perhaps a World Peace
Tax Fund bill will not become law, but working for it has been constructive.
Such a provision, too, has its limitations, as do all alternative service
programs. Let us not delude ourselves about any imagined effect on military
spending. It would be tragic if such an enactment were to assuage our
conscience and we were to reduce our pressure on Congress to keep military
spending down.
(I sent a link to the above article to wtr-s — a mailing list for people interested in war tax resistance — and asked how they would respond to Lehman’s arguments.
Click here to see the responses.)
Following this came
the
news that the Commission on Home Ministries had come up with a proposed
solution to the problem of employees of General Conference Mennonite Church
institutions who wanted not to have war taxes withheld from their paychecks.
The proposal was “based on the research and recommendations of Ruth C.
Stoltzfus, a Boston law student who spent the summer on a special war tax
research assignment for CHM.”
The proposal recommended that the
church agency ceases withholding from the employee who is conscientiously
opposed to this. At the next interval when withheld funds are paid over to the
government, submit a statement along with the withheld non-war percentage of
taxes explaining that this action is based on your claim under the First
Amendment and on the AFSC
case which was reversed on other grounds.
According to Stoltzfus,
criminal prosecution of the church agency would be “extremely unlikely, both
in view of the lack of ‘evil motive’ and the reasonable cause to have acted on
the basis of a district court case.”
The district court decision had already been overturned by this time, but the
Commission felt they could still rely on it because:
The U.S. Supreme
Court later overturned the district court decision, but only on the basis that
such an injunction [the
AFSC’s,
demanding the return of already paid withholding taxes] could not be served
against the Internal Revenue Service. The court did not address the religious
claim.
The recommendation to the General Conference would bypass the injunction
difficulty, since it would not require the conference to sue for a refund.
Thus if the government brought suit against the conference, conscientious
refusal to withhold war taxes could be tested in court on its own merits.
Some 115 persons gathered at First Mennonite Church in Kitchener, Ontario,
to seek
theological and practical discernment on war tax issues. Their concern grew
out of the Mennonite and Brethren in Christ heritage of the way of peace and
the growing menace of the world arms race.
Unlike some Mennonite peace gatherings of the past decade, the under-thirty
set did not predominate at Kitchener. Laborers, pastors, homemakers, and
teachers shared their concerns. Students from as far as Swift Current Bible
Institute and Eastern Mennnonite College came to Kitchener.
A response recommended specifically for
U.S. citizens
suggested refusal “to pay federal tax, or a percentage thereof, since such a
large part is used for military purposes, and… willingness to accept the legal
consequences of such a conscientious objection to supporting war,
acknowledging the illegal aspect of the act and inviting the opportunities to
witness at various levels which it brings.”
It included a call to “bring taxable income below the taxable level by
adjusting standard of living through earning less income, through donating up
to the maximum allowable 50 percent of income to charitable causes or through
other types of deduction and/or dependent claiming which are legally
allowable.”
Responses recommended for Canadians included to “call upon our government to
legislate against the export of military weapons and systems” and to “affirm
and support individuals who feel led to actions (actual or symbolic) that
focus conscientious objection in particular ways:
Tax withholding, a withholding of that portion to taxes going for defense
as a symbolic act
Tax overpayment, an overpayment of that portion of the
GNP
that derives from defense export.”
Other action recommendations affirmed “that Mennonite institutions make
allowance for individual expression of conscience concerning tax refusal and
withholding,” “that the Meetinghouse format deal with the war tax
issue as soon as possible,” and “that a study guide and packet of resource
material on the war tax issue be made available to congregations for further
discernment on the matter.”
Conference planners Harold Regier and Peter Ediger, editors of “God and
Caesar,” a war tax newsletter from Newton, Kansas, and Ted Koontz of
MCC
Peace Section
(U.S.) indicated
plans to carry on efforts to raise consciousness about war tax and militarism
issues, while the world waits for Armageddon.
