Some historical and global examples of tax resistance → women’s suffrage movements → British women’s suffrage movement → Gertrude Eaton

The Vote

From the issue of The Vote:

Tax Resistance.

The sales last week were as follows:—

At Hammersmith, furniture was sold, the property of Miss Carson. Open-air meeting. Speakers: Mrs. Armstrong, Mrs. Merrivale Mayer, Mrs. [Margaret] Kineton Parkes.

At Kilburn, a bookcase was sold, the property of Miss Green, Hon. Treas. W.T.R.L. Procession and open-air meeting. Speakers: Dr. [Helen] Hanson, Mrs. [Anne] Cobden Sanderson, Mrs. [Emily] Juson Kerr, Mrs. Kineton Parkes.

At Mile End, a gold watch was sold, the property of Dr. Elizabeth Wilks. Procession from Aldgate Station to open-air meeting. Speakers: Mrs. [Charlotte] Despard, Mrs. Cobden Sanderson, Mrs. Kineton Parkes.

Brighton. Goods belonging to Mrs. Gerlach and Miss [Mary] Hare were sold. Open-air meeting and public meeting in Lecture Hall at night. Speakers: Mrs. [Caroline] Louis Fagan, Miss Gertrude Eaton, Miss Hare, Miss Nina Boyle, and the Rev. J. Kirtlan.

Bournemouth. — Old silver was sold, the property of Miss Symons. Open-air meeting. Speakers: Miss Howes, Miss Pridden, Mrs. Kineton Parkes.

Henley-on-Thames. — A cow was sold, the property of Miss Lelacheur. Open-air meeting. Speakers: Mr. and Mrs. Cobden Sanderson, Mrs. Juson Kerr and Mr. Carlin.

Putney. The goods of Mrs. and Miss Richards were sold. Protest meeting. Speakers: Miss Richards, Mrs. Juson Kerr, Miss Phyllis Ayrtin, Miss Gilliat and Mrs. Cobden Sanderson.

Battersea. — Goods belonging to Mrs. [Helen Alexander] Archdale were sold. Open-air meeting. Speakers: Mrs. Kineton Parkes, Miss Clemence Housman, Miss Thomas.

Highbury. — At the sale of a silver salver belonging to Dr. Winifred Patch, of Highbury, Steen’s Auction Rooms, Drayton Park, were crowded on by members of the Women’s Freedom League, the Women’s Tax Resistance League, and other Suffrage societies. The auctioneer refused to allow the usual five minutes for explanation before the sale, but Miss Alison Neilans, of the Women’s Freedom League, was well supported and cheered when she insisted on making clear the reasons why Dr. Patch for several years has refused to pay taxes while deprived of a vote. A procession was then formed, and marched to Highbury Corner, where a large open-air meeting was presided over by Mrs. [Marianne] Clarendon Hyde, of the Women’s Freedom League, and addressed by Mrs. Merrivale Mayer.

Bromley. — Mrs. [Kate] Harvey, Hon. Head of the W.F.L. Press Department, is again resisting payment of taxes, and has, in addition, barricaded her house at Bromley. She hopes members of the Women’s Freedom League will support her when the sale takes place, and if any members will send their names to her, Mrs. Harvey will communicate with them direct as soon as she knows the date and time of the sale. If possible, full particulars will be published in next week’s Vote, and information may be had from Headquarters.

Here is another case where The Vote’s habit of omitting first names makes the researcher’s job difficult. Who is “Miss Carson,” for instance? I don’t know, and neither does Elizabeth Crawford’s The women’s suffrage movement: a reference guide, 1866–1928 or The women’s suffrage movement in Britain and Ireland: a regional survey, both of which follow The Vote’s lead and just call her “Miss.” That’s just one example. The names I’ve filled in in brackets, above, are educated guesses.


The Vote

From the issue of The Vote:

The Tax Resistance Movement in Great Britain

(from W.F.L. Literature Department, 1s.; post free, 1s. 1d.)

Not long ago, at the final meeting of the Women’s Tax Resistance League, it was decided to present the famous John Hampden Banner (which did such magnificent service at so many women’s protest meetings against the Government’s unconstitutional practice of taxation without representation), to the Women’s Freedom League. We treasure this standard of former days, and now we are the grateful recipients of an edition of “The Tax Resistance Movement in Great Britain,” written by our old friend, Mrs. [Margaret] Kineton Parkes, with an introduction by another of our friends, Mr. Laurence Housman.

This little book is charmingly produced, and on its outside cover appear a figure of Britannia and the colours of the Women’s Tax Resistance League. Every reader of The Vote knows that it was the Women’s Freedom League which first organised tax resistance in as a protest against women’s political disenfranchisement, and all our readers should be in possession of a copy of this book, which gives a history of the movement, tracing it back to , when two sisters, the Misses [Anna Maria & Mary] Priestman, had their dining-room chairs taken to the sale-room, because, being voteless, they objected to taxes being levied upon them. Dr. Octavia Lewin is mentioned as the first woman to resist the payment of licenses. It is refreshing to renew our recollections of the tax resistance protests made by Mrs. [Charlotte] Despard, Mr. [Mark] Wilks (who was imprisoned in Brixton Gaol for a fortnight), Miss [Clemence] Housman (who was kept in Holloway Prison for a week), Mrs. [Isabella] Darent Harrison, Mrs. [Kate] Harvey (who had a term of imprisonment), Miss [Kate] Raliegh, Mrs. [Anne] Cobden Saunderson, Dr. [Winifred] Patch, Miss [Bertha] Brewster, Dr. [Elizabeth] Knight (who was also imprisoned), Mrs. [Mary] Sargent Florence, Miss Gertrude Eaton, and a host of others too numerous to mention, and last, but not least, Miss Evelyn Sharp, who, as Mrs. Parkes says, “has the distinction of being the last tax resister to suffer persecution at the hands of unrepresentative government in the women’s long struggle for citizenship.” The full list of tax-resisters appearing at the end of this pamphlet will be found to be of special interest to all suffragists.

I haven’t yet found a copy of this book on-line or available via interlibrary loan. I might be able to order photocopies of a microfilm version held by a library in Australia, but I’m too cheap and so I’m holding out for a better option. Any ideas?

Another source I’ve had trouble tracking down is Laurence Housman’s The Duty of Tax Resistance, which comes from the same campaign. The Vote printed excerpts from it in their issue:

The Duty of Tax Resistance

By Laurence Housman.

Two years ago Members of Parliament determined to place the payment of themselves in front of the enfranchisement of women; and now women of enfranchised spirit are more determined than ever to place their refusal to pay taxes before Members of Parliament. To withdraw so moral an object-lesson in the face of so shabby an act of political opportunism would be not merely a sign of weakness, but a dereliction of duty.

Nothing can be worse for the moral well-being of the State than for unjust conditions to secure to themselves an appearance of agreement and submission which are only due to a Government which makes justice its first duty. It is bad for the State that the Government should be able to collect with ease taxes unconstitutionally levied; it is bad for the men of this country who hold political power, and in whose hands it lies to advance or delay measures of reform, that they should see women yielding an easy consent to taxation so unjustly conditioned. If women do so, they give a certain colour to the contention that they have not yet reached that stage of political education which made our forefathers resist, even to the point of revolt, any system of taxation which was accompanied by a denial of representation. It was inflexible determination on this point which secured for the people of this country their constitutional liberties; and in the furtherance of great causes, history has a way of repeating itself. Our surest stand-by to-day is still that which made the advance of liberty sure in the past.

In this country representative government has superseded all earlier forms of feudal service, or Divine right, or the claim of the few to govern the many; and its great strength lies in the fact that by granting to so large a part of the community a voice in the affairs of government, it secures from people of all sorts and conditions the maximum of consent to the laws and to administration; and, as a consequence, it is enabled to carry on its work of administration in all departments more economically and efficiently than would be possible under a more arbitrary form of Government.

But though it has thus acquired strength, it has, by so basing itself, entirely changed the ground upon which a Government makes its moral claim to obedience. Representative government is a contract which requires for its fulfilment the grant of representation in return for the right to tax. No principle for the claim to obedience can be laid down where a Government, claiming to be representative, is denying a persistent and active demand for representation. People of a certain temperament may regard submission to unjust Government as preferable to revolt, and “peaceful penetration” as the more comfortable policy; but they cannot state it as a principle which will bear examination; they can give it no higher standing than mere opportunism.

It may be said that the general welfare of the State over-rides all private claims. That is true. But under representative government it is impossible to secure the general welfare or a clean bill of health where, to any large body of the community which asks for it, full citizenship is being denied. You cannot produce the instinct for self-government among a community and then deny it expression, without causing blood-poisoning to the body politic. It is against nature for those who are fit for self-government to offer a submission which comes suitably only from the unfit; nor must you expect those who are pressing for freedom to put on the livery of slaves, and accept that ill-fitting and ready-made costume as though it were a thing of their own choice and made to their own order and taste.

Representative Government man, without much hurt to itself, acquiesce in the exclusion from full citizenship of a sleeping, but not of an awakened section of the community. And if it so acts toward the latter, it is the bounden duty of those who are awake to the State’s interests to prevent an unrepresentative Government from treating them, even for one single day, as though they were asleep. They must, in some form or another, force the Government to see that by its denial of this fundamental claim to representation its own moral claim to obedience has disappeared.

That is where the great distinction lies between the unenfranchised condition of certain men in the community who have still not got the vote and the disenfranchised position of women. It is all the vast difference between the conditional and the absolute. To no man is the vote denied; it is open to him under certain conditions which, with a modicum of industry and sobriety, practically every man in this country can fulfil. To woman the vote is denied under all conditions whatsoever. The bar has been raised against her by statute, and by statute and legal decision is still maintained. There is the woman’s direct and logical answer to those who say that, after all, she is only upon the same footing as the man who, without a vote, has still to pay the tax upon his beer and his tobacco. The man is always a potential voter; and it is mainly through his own indifference that he does not qualify; but the woman is by definite laws placed outside the Constitution of those three estates of the realm from which the sanction of Government is derived. If it asks no sanction of her, why should she give it? From what principle in its Constitution does it deduce this right at once to exclude and to compel? We see clearly enough that it derives its right of rule over men from the consent they give it as citizens — a consent on which its legislative existence is made to depend. But just as expressly as the man’s consent is included in our Constitution, the woman’s is excluded.

From that exclusion the State suffers injury every day; and submission to that exclusion perpetuates injury, not to the State alone, but to the minds of the men and of the women who together should form its consenting voice as one whole. This submission is, therefore, an evil; and we need in every town and village of this country some conspicuous sign that among women submission has ceased. What more definite, what more logical sign can be given than for unrepresented women to refuse to pay taxes?

If Women Suffragists are fully awake to their responsibilities for the enforcement of right citizenship, they will not hesitate to bring into disrepute an evil and usurping form of Government which does not make the recognition of woman’s claim its first duty. The Cæsar to whom in this country we owe tribute is representative government. Unrepresentative government is but a forgery on Cæsar’s name. For Suffragists to honour such a Government, so lacking to them in moral sanction, is to do dishonour to themselves; and to offer it any appearance of willing service is to do that which in their hearts they know to be false.

From pamphlet published by The Women’s Tax Resistance League. 1d.


The Vote

From the issue of The Vote:

Poster Campaign

…Income tax resisters will find “Twentieth Century Robbery,” “No Vote No Tax,” and “The Paid Piper,” especially applicable to their case.…

Also from the issue of The Vote:

John Hampden Statue at Aylesbury.

The statue of John Hampden, presented to the county of Buckinghamshire by Mr. James Griffiths, of Long Marston, in commemoration of the Coronation, was unveiled at Aylesbury on by Lord Rothschild. There was a large gathering, representative of Buckinghamshire generally. After some difficulty the Women’s Tax Resistance League received the assurance that they would be able to pay their last tribute to the great Tax Resister.

At the close of the unveiling ceremony a procession of members of the League crossed the market square to the statue, the crowd readily making way, while police lined the short route. On behalf of the League, two delegates, Miss Gertrude Eaton and Miss Clemence Housman, laid a beautiful wreath at the foot of the statue. It was made of white flowers, on which, in black letters, were the words, “From Women Tax Resisters.” Within the circle of flowers was a ship in full sail with the name of John Hampden in gold letters on the streamers. The ship was made of brown beech leaves (the beech is the tree most famous in Buckinghamshire) and white flowers. Emblems were also laid at the base of the statue from the Irishwomen’s Franchise League [this was corrected in a later issue; it was actually from the Irish League for Women’s Suffrage] (a harp in Maréchal Niel roses), the Gymnastic Teachers’ S.S. (blue immortelles and silver leaves), and the London Graduates Union (a laurel wreath). Among those present were Mrs. [Myra Eleanor] Sadd Brown, Mrs. [Mary] Sergeant Florence, Dr. Kate Haslam, Mrs. [Ethel] Ayres Purdie, Mrs. [Margaret] Kineton Parkes, Miss [Minnie?] Turner, M.A., Miss [Maud?] Roll, Mr. Lee and Mr. Sergeant.

Tax Resistance: The Situation at Bromley.

“My goods are not yet seized for non-payment of taxes. I am still barricaded.

Outside the gate!

“A most uncomfortable position for the tax collector! But, while offering sympathy, I feel the experience will be beneficial. There is nothing so enlightening as a little ‘fellow-feeling.’ Nothing like going ‘there’ to learn the discomforts of being where the woman is, and should be, according to the gospel of the man at Westminster. Bolts and bars are never pleasant things to deal with — from outside! They are terribly, cruelly hard to remove when fixed by men driven by fear to protect an unjust wall of separation. But walls must yield to pressure, and the women gather, intent on ‘breaking down’; content, if need be, to ‘be broken.’ While men, relying on their fastenings, ignore the trembling of foundations, women know the wall is doomed, and when it falls they will flock in to do the bidding of the “Anti” — to scrub and clean, to mind the babies, to stay in the home — the National Home.”

K[ate]. Harvey.

Meetings in the Market-square, Bromley.

Meetings are now being held every evening in the Market-square, Bromley, and are exciting wide interest. Mrs. [Charlotte] Despard was the speaker at the first, and told the crowd why Mrs. Harvey was making this emphatic protest against taxation without representation. Mrs. Despard’s own experiences aroused much interest. The following evening Mrs. [Isabel] Tippett spoke, and still larger crowds gathered to hear her. By news of these regular meetings had spread, and the audience was ready to receive the speakers. The “Antis” are showing themselves — a sure sign of our success — but the chief argument they bring forward, in the form of questions, is that of physical force: because women do not fight they should not vote. Mrs. Merivale Mayer, the speaker on , was able to show how beneficial the women’s vote had proved in Australia, and told of the surprise of Australian politicians that the Mother Country still refuses to give the women the chance to stand side by side with men in the fight against evil. The police are exceedingly kind — and evidently interested.

More Tax Resisters.

On , at Redding, goods belonging to Professor Edith Morley were sold. Speakers: Mrs. [Anne] Cobden Sanderson, Miss Gertrude Eaton. Also goods belonging to Miss Manuelle, at Harding’s Auction Rooms, Victoria Station, W. Speakers: Mrs. [Caroline] Louis Fagan, Mrs. Cobden Sanderson, Dr. [C.V.] Drysdale; and at Working, silver, the property of Mrs. Skipwith, was sold. Speakers: Mrs. [Barbara] Ayrton Gould, Mrs. Kineton Parkes. On , at Southend, silver belonging to Mrs. Douglas Hameton and Mrs. [Rosina] Sky was sold. There was a procession with brass band prior to sale, and also a very successful protest meeting. Speakers: Mrs. Cobden Sanderson, Mrs. Kineton Parkes, Mr. Warren.

Also from the issue of The Vote:

Watch the Authorities!

The need for women to be on the watch is strikingly shown in the news of her experiences which has been sent us by Miss Clara Lee, of Thistledown, Letchworth, who points out how she forced an admission of error from the Inland Revenue Authorities. She writes thus:—

As a tax resister, the following experiences prove the carelessness of Government officials. Having refused to pay Inhabited House Duty (8s. 9d.) to the local collector, I was reported by him to the surveyor for this district, who sent a demand containing two inaccuracies. I wrote to point that one ought not to have occurred, seeing that we had had compulsory education since ; the other, he would see did not agree with the original:—

Local Demand.
s.d.
Schedule A50
House Duty89
Surveyor’s Demand.
£s.d.
Schedule A050
Schedule B115
House Duty089

Schedule B, I found, applied to nurseries and market gardens. So I wrote pointing out that the nearest connection I had to either, was that under the Lloyd George Insurance Act I was classed with agricultural labourers. To this I received the following letter:—

4, Cardiff-road, Luton, .

Inland Revenue — Surveyor of Taxes.

Madam, — Referring to your letter of , I much regret that £1 1s. 5d. was included upon your demand note in error — the entry relating to the next person upon the collector’s return. — Yours faithfully,

(Signed) G.R. Simpson.

Is this the exactness of the work for which women, as well as men, pay so heavily? How long would a commercial firm exist, if it allowed such errors? How long would the public tolerate such mistakes by women workers in our hospitals and elsewhere? The title of idiot, lunatic and criminal must revert to the people responsible for such a condition of things. The 8s. 9d. Inhabited House Duty has now been deducted from my claim of return Income-tax; this seems an unusual proceeding.


The Vote

From the issue of The Vote:

Women’s Tax Resistance League

The principle of the enfranchisement of women having been established by the passing of the Representation of the People Act of , the Committee of the Women’s Tax Resistance League have decided to dissolve.

At the outbreak of war, it was felt by a majority of the members of the League that, at the moment of national crisis, they could not continue their tax resistance, and it was therefore decided to suspend all active propaganda till the end of the war. The Committee, however, to the last moment held a watching brief, and representatives of the League have attended conferences and meetings of the Consultative Committee, before and during the passage of the Bill, and they were prepared to call members together should the need have arisen. Happily all danger is now over, and we may rejoice on the partial victory obtained.

Mrs. [Margaret] Kineton Parkes has written a little book, to which Mr. Laurence Housman has contributed an introduction, giving an account of the work done and the part played by the Women’s Tax Resistance League in the achievement of victory, and it is hoped that this will be published at the end of the war. It is also hoped that a meeting of old members of the League may be arranged when that happier time arrives.

Gertrude Eaton, late Hon. Sec.


The Vote

From the issue of The Vote:

Tax Resistance.

On , the last item on the catalogue of Messrs. Whiteley’s weekly sale in Westbourne-grove was household silver seized in distraint for King’s taxes from Miss Gertrude Eaton, of Kensington. Miss Eaton is a lady very well known in the musical world and interested in social reforms, and hon. secretary of the Prison Reform Committee. Miss Eaton said a few dignified words of protest in the auction room, and Mrs. [Anne] Cobden Saunderson explained to the large crowd of bidders the reason why tax-paying women, believing as they do that taxation without representation is tyranny, feel that they cannot, by remaining inactive, any longer subscribe to it. A procession then formed up and a protest meeting was held at Bradley’s-corner, where speeches were made from a carriage by Mrs. Cobden Saunderson, Mrs. [Margaret] Kineton Parkes, Mrs. Florence Hamilton, Mrs. Clarkson Swann, and Miss Gertrude Eaton. The resolution was carried unanimously.

At the offices of the collector of Government taxes, Westborough, on a silver cream jug and sugar basin were sold. These were the property of Dr. Marion McKenzie, who had refused payment of taxes to support her claim on behalf of women’s suffrage. A party of suffragettes marched to the collector’s office, which proved far too small to accommodate them all. Mr. Parnell said he regretted personally having the duty to perform. He believed that ultimately the women would get the vote. They had the municipal vote and he maintained that women who paid rates and taxes should be allowed to vote. (Applause.) But that was his own personal view. He would have been delighted not to have had that process, but he had endeavoured to keep the costs down. Dr. Marion McKenzie thanked Mr. Parnell for the courtesy shown them. A protest meeting was afterwards held on St. Nicholas Cliff.

A very successful tour has been made by our Caravan in Bucks., under the charge of Miss Muriel Matters and Miss Violet Tillard. Meetings were held in Great Missenden, Wendover, Aylesbury, Chesham, and Stoke Mandeville. During the office will be open to receive letters and telephone messages for a couple of hours each morning.


The Vote

From the issue of The Vote:

Tax Resistance.

A Successful Protest.

A number of members of the Women’s Tax Resistance and Men’s League rallied at Messrs. Harding’s sale-rooms, Wilton-street, Victoria, , to support Mrs. [Caroline] Louis Fagan in her protest on behalf of unrepresented tax-payers. A diamond ring has been impounded, and was the first item on the catalogue. Mrs. Fagan took advantage of the opportunity afforded to make a very telling statement of her position in respect of paying for the upkeep of unrepresentative government.

The ring was brought in by Miss [Gertrude?] Eaton, and the “protestors” repaired to a handy pitch, where a street-corner meeting was held at which Mr. Sergeant presided, and Mrs. Fagan spoke again from a dog-cart decorated with the brown and black of the W.T.R.L. Mrs. Fagan called attention to the fact that she was not an habitual offender by stating that her recent appearance before Mr. Fordham was the first, and that it was the women who were not in such urgent need of the vote who were coming out to fight for the right to help the others. Mrs. [Margaret] Kineton Parkes made one of her lucid and logical appeals, and the following resolution was passed:— “That this meeting protests against the seizure and sale of Mrs. Louis Fagan’s goods, and is of opinion that the tax-paying women of this country are justified in refusing to pay all Imperial taxes until they are allowed a voice in deciding how those large sums of money shall be spent.”

The light relief was supplied by an irate dame who scolded Mrs. Fagan for not keeping to her place “in the home,” which brought down on her devoted but misguided head the remark that if that was how she felt, it was strange that she should not be there herself instead of at the meeting.

Sold at the Cross.

A “roup” was held at Mercat Cross of the seized goods of Dr. Grace Cadell, of Leith-walk, Edinburgh, who is also “out” against taxation without representation. Dr. Cadell and her friends arrived on the scene of action in a decorated dray, and a large crowd assembled, which was addressed at the sale and at a subsequent meeting in Parliament-square, by the undaunted resister, and by Miss M. Burn Murdock.

To-Day’s Sale.

Mrs. Fyffe’s goods will be sold for Tax Resistance , at Whiteley’s Auction Rooms, Westbourne-grove, about A procession will start at from Roxburghe Mansion, Kensington-court, to Westbourne-grove, where a Protest Meeting will be held at the corner of Chepstow-place, and the speakers will be Mrs. [Anne] Cobden Sanderson, Mrs. Louis Fagan, Mrs. Kineton Parkes, Rev. Charles Baumgarten (Rector of St. George’s, Bloomsbury), and Mr. Laurence Housman, if he arrives in time from the North. Mrs. Fyffe hopes that all who can will come and walk with her and attend the meeting and sale.

Men’s League for Women’s Suffrage.

At the monthly meeting of the Executive Committee of the Men’s League the following resolution was passed on the motion of Dr. Drysdale, seconded by Mr. J.M. Mitchell:—

“The Executive Committee of the Men’s League for Women’s Suffrage desires to record its sympathy with Mr. Mark Wilks in his imprisonment, and to point out that this imprisonment is the logical outcome of the law of coverture and of the non-recognition of women as responsible citizens. In the interests, therefore, of men as well as women, it calls for the immediate enfranchisement of women, and for such alteration of the law as shall put women on an equality with men, as regards both the rights and duties of citizenship and responsibility before the law.”


The Vote

From the issue of The Vote:

Women Tax Resisters.

A small but representative gathering of old friends of the Tax Resistance League met at the house of Miss Gertrude Eaton, 3, Gloucester-walk, Kensington, on , to wish God-speed to Mrs. [Margaret] Kineton Parkes, prior to her departure for Dunedin, New Zealand — whither all our best wishes will follow her, a little enviously, perhaps, for in these sad days many of us would welcome the chance of starting afresh in a new land of sunshine and blue skies! The meeting was partly of a business nature (Mrs. [Anne] Cobden Sanderson presiding) to talk over sundry affairs of the League, before its indefatigable and indomitable secretary took leave of these shores. The most important announcement from the chair was that Mrs. Kineton Parkes had written a book, the manuscript of which she is leaving with the Committee of the League. It is a brief history of the tax resistance movement in Great Britain, and a record of the work done by the Women’s Tax Resistance League in helping to win the Parliamentary vote for women. The members present welcomed this news with great enthusiasm, and a publishing committee was formed to see the book through the press when the right moment comes. Many letters of regret were sent by friends unable to be present, all joining in heartiest good wishes to Mrs. Kineton Parkes for health, happiness and prosperity.


John Leighton’s cartoon

Government Methods Applied to Business:
Lady Customer: “I wish to see some dress materials to choose from.”
Shopkeeper: “Excuse me, madam. We do not permit our lady customers to ‘choose.’ You pay the bill — we supply the goods we think best for you.”

The Vote

From the issue of The Vote comes this charming parable:

A Ridiculous Story.

As the man entered the shop the tailor stepped forward and asked:

“How can I serve you, sir?”

“I want a good travelling suit; that is just the thing,” said the man as he pointed to a roll of cloth lying near, and one felt he had chosen something eminently serviceable; “what price would it be?”

“Four guineas, cash down,” replied the tailor.

The man paid the money; then the tailor deliberately folded up the cloth, put it away, took down another roll that was pre-eminently unsatisfactory and spread it out before the man.

“You have paid for a suit,” said the tailor, calmly, “and this is the suit I intend you to have for your money.”

The man was so astonished he could hardly stammer out, “But I do not want that cloth, it will not do at all!”

“Don’t worry,” said the tailor. “I am doing the very best I can for you.”

“But your best is not my best,” argued the man.

“Nevertheless you must be satisfied,” said the tailor.

By this time astonishment had given place to annoyance.

“I have paid for the suit, therefore I will choose the material,” retorted the man hotly.

“You are not capable,” said the tailor, “you would injure my reputation if I allowed you to choose.”

Thinking the tailor must be mad, the man, with great patience, tried to make him more reasonable, for the suit was wanted badly, and there was nowhere else to go. But the tailor turned a deaf ear to every persuasion and so persistently reiterated his cry of incapability that at last the man got angry and said:

“If you refuse to let me choose, I shall refuse to pay.”

Thereupon the tailor got angry and declared he would stick to the money whatever happened.

Naturally the man cried out against this injustice, and made every effort to obtain that which was his by right, whereupon the tailor made such a hullabaloo that the police rushed in and marched off to prison — the man!

Ridiculous? Of course it is.

Impossible? Oh, dear me, no; this sort of thing happens daily.

How? Those who have been at Mrs. [Kate] Harvey’s Tax Resistance Sales at Brackenhill, Bromley, and many others in all parts of the country at which women prefer the “spoiling of their goods” to paying for a Government they may not chose, have received practical answers to such a question. The situation as it affects women who are asked to pay and look pleasant, is admirably set forth in Mr. John Leighton’s telling cartoon on our front page. When it touches men it becomes “intolerable.”

Also from the same issue:

The Women’s Tax Resistance League Announces a Debate on the Insurance Act

Just or Unjust? — The much-discussed Insurance Act is to be yet more discussed, and a most interesting evening is assured on , when the Women’s Tax Resistance League will hold a debate on the subject at the Caxton Hall at Miss Margaret Douglas will maintain that the act is undemocratic and presses unjustly and heavily upon women; Sir Victor Horsley will oppose, and Sir Edward Busk will preside. The Tax Resistance League has arranged many stimulating gatherings, and the coming one will justify its well-earned reputation.


The Vote

From the issue of The Vote:

No Vote No Tax.

On , Dr. [Winifred] Patch, of Highbury (Women’s Freedom League), made her second appearance at her public examination in the bankruptcy proceedings brought against her by the Inland Revenue Department, adjourned from . The crowd of suffragist sympathisers was far larger than on the previous occasion, and included Mrs. Despard, Dr. and Mrs. Clark; Miss Evelyn Sharp, Mrs. Juson Kerr, Mrs. [Barbara] Ayrton Gould, Miss [Bertha] Brewster, Miss Smith Piggott, Miss [Agnes Edith] Metcalf, Mrs. Kineton Parkes, Miss [Kate] Raleigh, Mrs. Julia Wood, Mrs. [Anne] Cobden Sanderson, Miss Gertrude Eaton, Mrs. Mustard, Mrs. Tanner, Miss [Sarah] Benett, and many others.

To vary the proceedings Dr. Patch offered this time to make an affirmation, and answer any questions which seemed to her to merit a reply. These were not very numerous. Dr. Patch then stated her position:—

I do not acknowledge the authority of the Court, for it is being employed by the Crown not to fulfill its proper function of adjusting equitably the claims of creditor and debtor, but to enforce an unconstitutional demand, as did the Court of the Star Chamber 250 years ago.

It is to the British Constitution that the British Empire owes its place among the leading nations of the world, and it is the duty of her children to whom her honour is dear to keep her true to those principles. I was a tax resister before the outbreak of the war. The political truce with the Government was tacitly accepted by suffragists, and this would have prevented me from beginning tax resistance after war broke out. I have paid no taxes for many years, and it is a breach of faith of the Government to have just started proceedings against me now. By taking my money which is at my bank you only prevent me from putting it into War Loan, as I intended to do.

As regards the money left to me by my brother, who fell a few months ago, gallantly fighting for our country, I do not know whether you wish to take this from me. I am a suffragist, I love my country, but I claim the right to give to my country in my own way what she has no right to take from me by force until women are represented in the Councils of the nation. I ask that the judgment of bankruptcy against me be annulled.

The Court adjourned the proceedings for another fortnight, pending the receipt of the signed statement of particulars from Dr. Patch, which the authorities are so anxious to add to their documents. Further developments will be announced.

Luncheon to Dr. Patch at Headquarters

After the proceedings at Bankruptcy-buildings, Dr. Patch was entertained at headquarters to luncheon, for providing which the Minerva Cafe added to its crown of laurels. Mrs. Despard presided over a large gathering of supporters. She expressed, amid applause, the warm appreciation and admiration of all for Dr. Patch’s service to the great cause of Votes for Women. Dr. Clark praised the ability she has displayed in her plucky action, and declared that no class which possesses power gives in without a struggle. Mrs. Kineton Parkes pointed out the heavy cost at this time of her sacrifice for conscience’ sake, and hoped that a memorial would tell future generations of Dr. Patch’s service to the cause of Votes for Women. After short speeches from Miss Evelyn Sharp and Mrs. Mustard, Dr. Patch thanked everyone for their support, and used the words of the late Professor Kettle as expressing the attitude of unenfranchised women:

Bound in the toils of hate we may not cease,
Free, we are free to be your friends.


It’s been a while since I’ve dug into the archives to hunt for information on how tax resistance was used in the British Women’s Suffrage Movement.

Here is a very early example, as reported by the Buffalo (New York) Express on :

A London Woman Wants the Franchise and Refuses to Pay Taxes

,  — Miss Muller [Henrietta Müller, I think —♇], a member of the London School Board for the Lambeth District, is the first woman in England to pose as a martyr in the cause of woman suffrage. She has undertaken in her own person to prove her devotion to the principle “No taxation without representation.” Miss Muller is a leader of the Woman Suffragists, and was one of the first to propose, during the pendency of Mr. Woodall’s amendments to the Franchise bill, that women throughout the kingdom should form societies to resist the payment of taxes until the franchise should be extended to women householders. When Mr. Woodall’s amendment was so overwhelmingly defeated in the House of Commons the ardor of the ladies perceptibly cooled, and but little has lately been heard of the proposed tax-resistance societies and defense fund. Miss Muller, however, never wavered, and when the rate collector made his rounds this year she promptly and absolutely refused to pay a farthing for taxes upon her house. This is situated in the fashionable precincts of Cadogan Square. The collector argues and implored in vain, and finally distrained a portion of the furniture in Miss Muller’s residence in satisfaction of the levy.

was set for the execution of the writ, and Miss Muller, far from relenting to save her property, publicly advertised the date of the seizure, and invited the women of England to come and witness the disgraceful spectacle of a woman being robbed by the minions of the law because she dared to ask for a voice in the disposition of her taxation. The invitation was accepted by hundreds of well-dressed but excited and indignant women, who crowded into Cadogan Square and nearly mobbed the bailiffs while they were removing the lares and penates from the Muller residence. An indignation meeting was afterward held in Miss Muller’s drawing-rooms and many bitter and vehement denunciations of the tyranny and injustice of the law were indulged in.

Miss Muller was visited by a Cable News correspondent, and was found to be full of fight and determination to continue in her resistance. She is a small and slender but sinewy woman of about forty-five, and gives one the impression of a veritable volcano of temper and pluck. She sadly bewailed the seizure by the minions of the law of her favorite belongings, and said that the wretches had purposely picked out those articles which were most cherished by her on account of their associations and overlooked others of greater value. “But,” she added, “they did not collect the rates, and they never will if they rob me of every stick of my furniture and pull the doors and windows out of my house. I shall continue this fight if I am the only woman left in England to do so, but I hope and believe that thousands of English women will be found brave enough to follow my example.”

A paragraph of unsigned editorial commentary accompanied that piece:

The Smith sisters [Abby & Julia] of Glastonbury, Ct., who struggled so hard for the principle of “no taxation without representation,” now have an imitator in England. The Smith sisters regularly refused to pay their taxes because they could not vote, and as regularly saw their cows sold by the tax collector, they protesting but bidding them in. Miss Muller, the English woman who is following the same principle, lives in a fashionable quarter of London. She witnessed the carting off of some of ber choicest furniture by the minions of the law, and invited several hundred other women to be present and witness the outrage. It was no doubt a touching spectacle. Our cable special clearly shows that Miss Muller was very mad. But the public will refuse to sympathize very profoundly with a reform martyr of that sort. Women suffrage may be advisable, though some of us do not believe in it. But the policy of trying to reform the laws by refusing to obey them is certainly not the height of wisdom.

My next example is a brief note from the Camperdown Chronicle:

Feminine Resisters.

Women can refuse, as Mrs Montefiore is again doing, to pay income tax so long as they remain unenfranchised, on the old historic ground that “Taxation without representation is tyranny.” If resistance, passive or active, ever can be justified, it assuredly is so justified in the case and cause of injured and insulted womanhood. —“Ignota.” in “Westminster Review.”

From the Albany Advertiser:

Resistance Overcome.

London, .

The widow of Sir James Steel, a former Lord Provost of Edinburgh, refused to pay house or property tax on the ground that she is denied a vote. A portion of her furniture was sold by auction to cover the amount of the tax. Five thousand persons were present at the sale.

At first I thought that must be referring to Flora Annie Steele, but she was never married to a James Steel[e]. Turns out this was Barbara Joanna Steel. She promoted tax resistance in 1907 to the Edinburgh National Society for Woman’s Suffrage, telling them:

…it is the only way I can see of publicly discrediting the practice of taxing women while withholding from them the rights of citizenship. If [ENSWS] could persuade a few women in every town in Scotland to … [allow] their furniture to be sold as a protest against the law which classes them with criminals and idiots as unworthy of a vote, their object as a Society would soon be attained.

The Advertiser of Adelaide also carried the story:

Suffragist Passive Resister.

Refuses to Pay Taxes.

Her Furniture Sold.

,

On the ground that the franchise has not been extended to women, and she is therefore without a vote, the widow of Sir James Steel, a former Lord Provost of Edinburgh, lately refused to pay her house and property taxes.

The authorities thereupon ordered the sale by auction of a sufficient portion of Lady Steel’s household furniture to meet the demand of the tax collector, and the sale was held in the presence of 5,000 people.

The Otago Witness added the details that “The amount of the tax was £18 9s, and the first article put up, a handsome oak sideboard, realised nearly double that amount.”

Moving on to 1911, by which time the Woman’s Tax Resistance League is in full swing, here is a note from the Barrier Miner of :

New Plan of Obstruction by Suffragists

A boycott of the census is (says the “Daily Chronicle” of ) to be the latest method of the militant suffragists for calling attention to their claims to the vote.

The announcement was made by Mrs. [Charlotte] Despard at a “King’s Speech meeting” of the Women’s Freedom League, held in the Caxton Hall. The census would cost a great deal of money, said Mrs. Despard, and involve an enormous amount of labor. So far as they were concerned, this census should not be taken.

“We shall prove,” said Mrs. Despard, “whether there is a people, or whether there can be a people without the women. We shall call upon women householders and women lodgers all over the country to refuse absolutely all information when the census takers come round.”

Women, she went on, had been proud to belong to the nation, but they had been denied their citizenship. Was it not logical, therefore, that they should say, “Very well; citizens we are not, and we shall not register ourselves as citizens?” That was logical, as a protest should be, and it would be effective.

Speaking of the preparations for the census, Mrs. Despard asserted that the officials were trying to get cheap labor: little girls from the schools at six and seven shillings a week. Mrs. Despard added that the members were going to obstruct other Government business and make other protests, and they would stop the census boycott only when they had the promise of the Prime Minister that a Woman’s Suffrage Bill would be introduced this session.

Tax resistance is to be another method of obstruction, and Mrs. Despard, who has already been “sold up” twice for refusing to pay taxes, produced a third summons to which she intimated that she would pay no attention.

From the Hobart, Tasmania Mercury:

A diamond ring, the property of the Princess Sophia Duleep Singh, seized because she refused to pay fines inflicted for failing to take out licenses for five dogs, a male servant, and a carriage, was sold by auction at Ashford (Middlesex) lately. It was explained that the princess, as a member of the Women’s Tax Resistance league, refused to pay money to a Government which failed to give women representation in Parliament. The ring was sold for £10, and was subsequently, on behalf of the league, returned to the princess.

From the Utica Herald-Dispatch:

Suffragist Sent to Prison.

London,  — The first instance of a suffragist being committed to prison for non-payment of taxes as a protest against the disfranchisement of women occurred when Miss Clemence Housman, an authoress, and sister of Lawrence Houseman, was taken to Holloway Gaol by the Sheriff’s officer.

Similar protests have previously ended in distraint but Miss Houseman had no distrainable goods and was accordingly committed.

Miss Houseman, who belongs to the Women’s Social and Political Union and is on the committee of the Women’s Tax Resistance League, refused to pay for the taxicab in which she was taken to prison and the Sheriff’s officer paid the fare of $2,50, which curiously enough was the amount of the tax she originally declined to pay.

Houseman was back in the news a few months later. From the Brisbane Courier:

The monotony of purely educational work for woman suffrage has been enlivened by the arrest, imprisonment, and release of Miss Clemence Housman, writes an English correspondent, for non payment of the habitation tax. Miss Housman a year ago refused to pay this tax, which was only 4/6 (1.10 dollar), and during the year has had sundry notices served upon her, the cost of which brought the amount up to between twenty five and thirty dollars. The Government offered to compromise, but Miss Housman remained firm. At length she received notice that she would be arrested on a certain day. This was made the occasion by the Tax Resistance League of a protest meeting and a tea at the home of Miss Housman’s brother, Lawrence Housman, the noted dramatist and noted suffragist, for Mr. Housman is always speaking and writing for this cause and has thoroughly identified himself with it as his own.

From the Sydney Morning Herald:

The “John Hampden” dinner was the name under which the members of the “Women’s Tax Resistance League” gave a dinner recently in London. At the end of the dining hall hung a picture of the hero, who resisted the ship money imposition, and on the menu cards appeared the legend, “No vote, no tax.” The guests included many well-known people interested in woman suffrage, and the speakers, Earl Russell, Mrs. Despard, Sir Thomas Barclay, and Mr. Laurence Houseman, all upheld the right of women in refusing to pay taxes while they had no voice in the government of the country.

From the Brisbane Courier:

Miss Green, a member of the New Constitutional Society, and honorary treasurer to the Women’s Tax Resistance League, London, having again refused to pay inhabited house duty for 14 Warwick Crescent, Paddington, her bookcase was sold at Messrs. Gill’s auction rooms in Kilburn. Many sympathisers attended the sale, and the usual speech of protest having been made, three cheers were raised for Miss Green before the party left the auction room. A procession then formed up, headed by a waggon decorated with the colours of the Women’s Tax Resistance League, and an open air meeting was held on the High-road, Kilburn. Dr. Helen Hanson, who presided, spoke of the special injustice under which the voteless taxpaying women are suffering, and expressed her satisfaction in finding that they are now combining to protest in this way.

I’ve encountered “Miss Green” in the archives a couple of times before, but never with enough information for me to be able to attach a first name to her.

From the Syracuse Daily Journal:

Will Sacrifice Hubby on Votes to Women Altar

Discovery by Mrs. Mark Wilks Gives Suffragets Brilliant Idea.

Campaign of Sympathy

Wilks in Jail Because His Wife Refused to Pay Her Taxes.

Mrs. Mark Wilks, whose husband is in jail because she refuses to pay her taxes, is entitled to immense credit for discovering a new and very formidable weapon for suffragets, members of the Women’s Social and Political Union said . Suffragets are very generally women of property and will follow Mrs. Wilks’ example. Their husbands in turn will follow Wilks’ example — go to jail, because they can’t help themselves.

It is not, of course, that the suffragets have anything against their husbands. Many of these husbands are themselves suffraget sympathizers. Indeed, suffragets are campaigning to create sympathy for Wilks. Mrs. Wilks’ discovery is too valuable not to be utilised, however. Husbands will have to be sacrificed on the altar of votes for women.

The plan will work only in the case of husbands whose wives have independent incomes. Nor will it work in cases where husbands pay taxes on their wives’ incomes. Some husbands, like Wilks, have not enough money to pay the taxes. Suffraget-sympathizing husbands, who can pay, are counted on to refuse to do so. Thus will a large proportion of Englishmen with suffraget wives be in jail shortly.

The suffragets think the scandal and injustice of it will be a big thing, for them. Under the married women’s property act a husband has no control over his wife’s property or income. Under the income tax act, he is responsible for the taxes. If the taxes are not paid the husband — not the wife — is imprisoned.

Mrs. Wilks refused to pay her income tax, $185, and her husband was locked up. He will spend the rest of his life in prison unless his wife says otherwise or the law is changed. When at liberty, he is a teacher in the suburb of Clapton.

From the West Gippsland Gazette:

Wife’s Income.

History of Curious Case.

The arrest and imprisonment “during the King’s pleasure” of Mr. Mark Wilks, the Clapton schoolmaster, who is unable to pay the tax on his wife’s income, is to be the subject of numerous protest meetings, organised by the Women’s Tax Resistance League, during the next few days (said the “Daily News and Leader” on ).

the Wilks campaign opens with a demonstration in Trafalgar Square. On there will be another mass meeting in Hyde Park, and on a procession will march from Kennington Church to Brixton Gaol, where the central figure in the fight is detained. In addition, a protest meeting is to be held outside the gaol every morning, and on Mr. Bernard Shaw will address a similar gathering in the Caxton Hall.

Under Two Acts.

A clear and humorous account of the affair was given to a “Daily News and Leader” representative by Mrs. Charles Stansfield; a sister of Mrs. Wilks.

“Mr. Wilks is in prison,” she said, “because he has not got £37 to pay a tax on property he does not own and cannot control. That is really the whole case. Under the Income Tax Act the property of his wife is his property for the purposes of taxation, but under the Married Women’s Property Act it is entirely out of his control.

“Every man who is married to a woman with an income of her own is in that position; and if he cannot pay his wife’s taxes he is liable to imprisonment. It seems to place an enormous weapon in the hands of rich wives.”

It seems that in and Mrs. Wilks refused to make any return of her income either to the Inland Revenue authorities or to her husband, and, in consequence, the furniture, which is hers, was seized and sold.

The Schoolmaster’s Plight.

“In ,” her sister explained, “she claimed that such distraint was illegal, asserting that under the Income Tax Act she, as a married woman, was exempt from taxation. As a consequence, all taxes charged upon her were withdrawn, and the authorities contented themselves afterwards with making their claim, sometimes on Mr. Wilks, sometimes on both conjointly, and, finally, on him alone.

“All this is interesting,” she added, “as showing the ridiculous position that arises through the operation of the two Acts. But the serious side of the matter is that Mr. Wilks is in prison for debt, and his position as a master in a London County Council school must be endangered. He does not know for what period he will be in prison, and he has no possible way of settling the debt.”

Which prompted George Bernard Shaw to wax wittily (from the Barrier Miner):

“The Revolt of Man.”

Against Paying Wife’s Income Tax.

Mr. G.B. Shaw was the chief speaker at a meeting held in Caxton Hall, London, by the Women’s Tax Resistance League last month, “to protest against the imprisonment of Mr. Mark Wilks for his inability to pay the taxes on his wife’s earned income.” Sir John Cockburn was in the chair.

Mr. Shaw said that this was the beginning of the revolt of his own unfortunate sex against the intolerable henpecking which had been brought upon them by the refusal by the Government to bring about a reform which everybody knew was going to come, and the delay of which was a mere piece of senseless stupidity. From the unfortunate Prime Minister downwards no man was safe.

He know of cases in his boyhood where women managed to make homes for their children and themselves, and then their husbands sold the furniture, turned the wife and children out, and got drunk. The Married Women’s Property Act was then carried, under which the husband retained the responsibility of the property and the woman had the property to herself. As Mrs. Wilks would not pay the tax on her own income Mr. Wilks went to gaol. “If my wife did that to me,” said Mr. Shaw, “the very moment I came out of prison I would get another wife. (Laughter.) It is indefensible.”

Women, he went on, had got completely beyond the law at the present time. Mrs. [Mary] Leigh had been let out, but he presumed that after a brief interval for refreshments she would set fire to another theatre. He got his living by the theatre, and very probably when she read the report of that speech she would set fire to a theatre where his plays were being performed. The other day he practically challenged the Government to starve Mrs. Leigh, and in the course of the last fortnight he had received the most abusive letters which had ever reached him in his life. The Government should put an end to the difficulty at once by giving women the votes. As he resumed his seat Mr. Shaw said — “I feel glad I have been allowed to say the things I have, here to-night without being lynched.”

A resolution protesting against the imprisonment of Mr. Wilks was unanimously carried. Mr. Zangwill wrote, expressing sympathy with the protest, and said, “Marrying an heiress may be the ruin of a man.”

Anna Stout, wife of the former New Zealand prime minister Robert Stout, gave her opinions of the suffrage movement (as found in the Perth Western Mail), including these remarks:

…the Tax-Resistance League… secured hundreds of converts to the cause. “Twenty-six million pounds” Lady Stout said, “are paid annually in taxes into the Treasury by English women, and naturally there is much resentment created when the injustice of their not having a voice in the expenditure of it is pointed out to them. We appeal to their pockets first, but almost invariably find hearts and brains behind them.”

From the New York Sun:

Dog Tax Strike Is Mrs. Snowden’s Plea

Urges This Method of Getting Jailed for Non-Militant Suffragettes.

The non-militant suffragettes of Britain have decided to “let slip the dogs of war” to help win the cause that window smashing, red pepper distribution, mall destruction, and other gentle forms of militant protest have been ineffective in promoting.

Mrs. [Ethel] Philip Snowden, whose husband is an M.P. for Blackburn, announced on in a talk before the Equal Franchise Society how the dogs were going to be utilized. Any old dog will do. Mrs. Snowden herself has a dog, the breed of which she did not mention, and Philip Snowden, M.P., is not responsible for the dog. Mrs. Snowden herself must pay the license for the dog.

Mr. Snowden, as a Member of Parliament, is responsible for the other taxes of Mrs. Snowden, which she has refused to pay, declaring that taxation without representation is unjustifiable, a sentiment that has been uttered on this continent, but they cannot put Mr. Snowden in jail for the refusal of Mrs. Snowden to pay her taxes, as he is exempted as an M.P..

The proposition of Mrs. Snowden seems to squint at the acquisition by all British maids and matrons of dogs and the refusal of the owners to pay the dog license. Mr. Snowden, M.P., may not even know that Mrs. Snowden, N.M.S. — non-militant suffragette — has a dog; but she has.

By buying up dogs of all sorts and refusing to pay the licenses the suffragettes may get into jail with facility and honor. Why place a bomb on the front porch or spread carbolic acid in a mail box, when you may get jugged just as well merely by refusing to pay your dog tax?

Mrs. Snowden commented on the “outrageous incompetence of the Liberal Government” and said she felt that her party no longer could trust its affairs with the Liberals. The physical force party, Mrs. Snowden said, might destroy the sympathy of the British public. Mrs. Pankhurst had started a crusade that she could not control. The doctrine that the end justified the means might wind up with the blowing off of [Prime Minister H.H.] Asquith’s head.

The dodging of the dog tax seemed to Mrs. Snowden the lever with which the non-militants might pry themselves into prison. The possibilities were large. Every male member of the audience admitted this. Think of a lady who had accumulated a pack of hounds refusing to pay the licenses thereon and thus making herself liable to a life sentence!

If one dog sent you to prison for one month, how many months would you be forced to serve if you owned 100 or 200 dogs? Meanwhile you might put on all the dogs blankets inscribed “Votes for Women” and turn them loose in the Strand to the confusion of the bobbies and Parliament.

From the Melbourne Argus:

Duchess as Tax Resister

Destraint has been levied upon [Mary Russell] the Duchess of Bedford, who, as a protest against the non-enfranchisement of women refuses to pay property tax for the Prince’s Skating Rink, which is owned by her. The tax is eight months overdue.

(When she first announced that she would resist payment of the tax the Duchess of Bedford said:— “I am very strongly opposed to the militant tactics adopted by a portion of those who are in favour of women’s franchise, and I have therefore taken this, the only course open to me, which appears justifiable, of protesting against the way in which the question of woman suffrage has been treated by the Government.)

This is an interesting example of how the violent tactics of the most militant wing of the British women’s suffrage movement (which make today’s “black bloc” look like the kumbaya chorus) gave the tax resistance movement space to present themselves as the reasonable non-militant alternative. At this time in the United States, by contrast, tax resistance was considered a far-out militant tactic only adopted by the most radical fringe of the suffragist movement.

Here is another note on Russell’s resistance, from the Hobart, Tasmania Mercury:

Distraint was levied on the Duchess of Bedford for non-payment of taxes due in respect of Prince’s Skating Rink. A silver cup was taken to satisfy the claim. The Duchess, who refused to pay the taxes on suffrage grounds, has instructed the Women’s Tax Resistance League to point out that the distraint is quite out of order, because as a married woman she is not liable to taxation. The assessment or demand not should have been served not upon her, but upon the Duke of Bedford. “Obviously,” she adds, “it was not my business to point out the law to those duty it should be to understand it.”

Carrie Chapman Catt was an American suffrage activist who felt the need to distance herself from the militant tactics of some of her fellow-strugglers across the pond. But she had kinder words to say about the tax resisters. From the New York Sun:

“The non-militant organization that interested me most was the Tax Resistance League, which has an enormous influence in England just now. I went to the sale of the Duchess of Bedford’s curios, on which she had refused to pay taxes. A member of the league made a speech along the lines of no taxation without representation which had a familiar Fourth of July sound. It was expressly stated that this was the Duchess’s manner of protesting against militancy, though I fancy we should have considered it rather militant here.”

From the Brooklyn Daily Eagle:

Silver Cup Seized For Unpaid Taxes From Duchess of Bedford, by Crown

Militants Now Say They Won’t Be Taxed

“No Vote, No Helping Government,” Is Suffragettes Latest Slogan.

Homes Sold Over Women.

One Firm Soldier of “The Cause” Calm While Husband Languishes in Jail for Her.

London,  — The suffrage impasse in England is to be solved by a new and startling campaign. This is to take the form of resistance to paying taxes — and is to be run by all the militant suffragettes in the kingdom who have homes but no votes. The militants themselves are already jubilant at the prospect of their success, and are asking what Mr. Lloyd-George can possibly do to make up for this leakage in the revenues of England.

This movement is seriously worrying Lloyd-George, the Chancellor of the Exchequer, and those unfortunate and always unwelcome officials — the tax collectors of England.

The women are either going to jail or having their jewelry and furniture distrained upon and sold by public auction, for the settlement of the Government’s claims.

Everyone of these public auction sales, too, is made the occasion for a grand procession of women tax resisters. They march to the scene of the fray with drums beating and banners and pennons flying. Some of the best suffrage speakers in the country are rallying to their aid. Frequently thousands of people surround the auction halls and when the sale is over the “victim of distraint” mounts a platform outside the hall and addresses the multitude on the text “No Vote, No Tax.” The suggestion that “taxation and representation should go together” and that “taxation without representation is tyranny” evidently appeals to the sense of fair play in a British crowd, so that converts are easily made, money comes rolling in, and propaganda goes merrily on.

Tax Resistance Three Years Old.

The Women’s Tax Resistance League started as a small cloud — no bigger than a man’s hand — in Lloyd-George’s financial sky, about three years ago. That it has been growing steadily ever since is probably due to the fact that it is continually stirring the imagination and touching the sense of humor of the “man in the street.” The society has been able to attain such proportions that shortly it will give a preconcerted “signal” to the women householders in every large city and town in England, Scotland, Ireland, and Wales, causing a general “tax strike.” Every sympathizer who is a householder will, at a given moment, openly refuse to pay any more imperial taxes until political representation is accorded her. Some startling developments are likely to follow.

Among the important and extremely active members of the league are the Duchess of Bedford, whose husband owns over 84,000 acres of land and whose collection of pictures at Woburn Abbey is one of the finest and most historic in the world; Princess Sophia Dhulep Sing, an Indian lady, at present in residence in England; Beatrice Harraden, author of “Ships That Pass in the Night,” and Miss Clemence Housman, sister of Laurence Housman, whose fame as an author and artist are recognized in America as well as in his own country. His “Englishwoman’s Love Letters” made quite a sensation over here some years ago.

All London was agog when it became known that the Duchess of Bedford, aided and abetted by the Women’s Tax Resistance League, had definitely and emphatically refused to pay property tax and house duty on one of her own houses. People who were not versed in the law speculated as to whether Mr. Lloyd-George would have the courage to order the Duchess to be arrested like an ordinary commoner and dragged off to Holloway Jail, there to endure the rigors of a plank bed and jail fare or to win her freedom by resorting to the hunger strike.

Fortunately, however, such indignities are not necessary in collecting the King’s taxes in England if tax-resisting rebels possess furniture, plate, or jewelry upon which distraint can be made. Mr. Lloyd-George’s emissaries were therefore able to seize and carry off a beautiful silver trophy cup from the Duchess’ collection of plate, and sell it by public auction.

The auction sale of the Duchess of Bedford’s silver cup proved, perhaps, the best advertisement the Women’s Tax Resistance League ever had. It was made the occasion for widespread propaganda. The newspapers gave columns of space to the event, while at the big mass meeting, held outside the auction room, Mrs. [Margaret] Kineton Parkes, the secretary of the league; Mrs. Lilian Hicks, the honorary treasurer, and other Suffrage speakers held forth on the advisability and necessity of every self-respecting woman householder in Great Britain following the Duchess of Bedford’s lead.

Miss Clemence Housman’s Case a Poser.

The case of Miss Clemence Housman was really a “poser” for Mr. Lloyd-George. It led to a long struggle between the woman and the authorities, and a denouement which was of the nature of an anti-climax for the Government. The amount in question was an exceedingly small one — about $1 — but Miss Housman, incited and encouraged by the belligerent Tax Resistance League, refused on principle to pay. As she had no goods on which to distrain, she was herself seized and thrown into Holloway Jail, there to remain until the tax was paid. When it became evident that Miss Housman was a woman of determination and was quite prepared to spend the rest of her natural existence within the grim walls of Holloway Castle, the authorities reflected that the maintenance of a prisoner thirty or forty years in jail, and the public excitement this would involve, was too expensive and troublesome a method of collecting $1, so the doors of her cell were, after five days, thrown open and Miss Housman emerged a free and triumphant woman.

The most important and sensational event in the history of the tax-resistance movement, however, was the capture by the Government of the unfortunate husband of a woman tax-resister. The case arose through the refusal of Dr. Elizabeth Wilks, as a Suffragist and tax-resister, to pay the tax levied on her earned income. On two previous occasions this refusal had been followed by a distraint on her goods, but one of the peculiar anomalies of the income tax law, as distinct from the property tax in England is that, in spite of the Married Woman’s Property Act, a husband can be made liable for his wife’s income tax.

Dr. Elizabeth Wilks, realizing, therefore, that as a married woman she was not really liable to this taxation, informed the authorities that the claim should be sent not to her, but to her husband. The government fell into the trap and sent the claim to Mark Wilks, a schoolmaster, who immediately declined to pay on the grounds that he had no legal means of ascertaining his wife’s income. The treasury refused to accept this plea, and after a long correspondence decided to seize the person of Wilks and throw him into jail. A public agitation was immediately started, among those who made strong protests on the platform and in the press being George Bernard Shaw, Sir John Cockburn, K.C.M.G., the Rt. Hon. Thomas Lough, M.P., and Laurence Housman, with the result that Wilks, after being several weeks in jail, was suddenly released, no reason being given by the British Home Secretary for this act of clemency and wisdom.

The incident formed excellent subject for jest by all the humorous papers in England, and one of them suggested that now that husbands could be placed in durance vile for the non-payment of their wives’ income tax, it would be an excellent way for women who held the purse strings not only to get rid of lazy and troublesome husbands, but to have them maintained at the expense of the state!

Another ingenious form of protest adopted by women tax-resisters has been to refuse admission to the officials of the Inland Revenue who came to seize the goods, barricading their homes against the intruders. Mrs. Dora Montefiore, a well-known Australian Socialist, was the first to adopt this novel method, and several others have since followed her example, the last being Mrs. [Kate] Harvey, whose house has been barricaded for months past.

Mrs. Harvey decided to resist Mr. Lloyd George’s insurance tax, and also refused to pay her gardener’s license. In the meantime she took the precaution of getting a bill of sale on her furniture, so that the authorities, balked in every direction of their prey, have now seized the lady herself and committed her to jail for two months. A vigorous agitation for her release is going on, and it is confidently expected that within a few days Halloway’s portals will again open wide and that a huge mass meeting already being organized, in Trafalgar Square, will publicly welcome her back to the arms of her fellow tax-resisters.

Militant Householders’ Slogans Against Unrepresented Taxation

More on the Harvey case from the Melbourne Argus:

Tax Resister.

Siege of Suffragette’s House.

Bailiff Uses Battering-Ram.

, .

Primitive but effective means were resorted to by a bailiff, who, acting on a distraint order, sought to enter the house of a leading suffragette.

The lady in question was Mrs. Kate Harvey, of the Women’s Freedom League. She had declined to pay taxes, and was being supported in her resolve by Mrs. Charlotte Despard, the well-known president of the league.

Mrs. Harvey resides in “Brackenhill,” a large mansion in Highland road, Bromley (Kent).

Failing to gain an entrance to the house, the bailiffs procured a battering ram, and, with the assistance of the police, accomplished his purpose at the end of two hours by smashing in the front door.

[Mrs. Harvey has for years been an ardent exponent of tax resistance. In her goods were seized and sold for inhabited house duty, and her residence was barricaded against the King’s officers for eight months, entry by force being a last effected under a warrant. On the same date Mrs. Harvey was sentenced to distraint or seven day’s imprisonment for a tax unpaid on a male servant. Her companion, Mrs. Despard, has served two terms of imprisonment.]

And a bit more, from the Adelaide Register:

Battering Ram Used.

Considerable difficulty attended the levying of a distress upon the goods of Mrs. Harvey, of the Tax Resistance League; at Bromley, Kent, on Tuesday. Upon the arrival of a tax collector, a bailiff, and a police sergeant, they found the outer gate locked and the doors of the house barricaded. The gate offered little obstruction, but to get the door of the house open was a difficult matter. Finally, after a heavy beam was used as a battering ram, the door went in with a crash. The door, however, led only to a narrow passage, where a still more obstinate door barred the way. A crowbar, battering ram, and a small jemmy were here brought into use, but even with those it was nearly half an hour before the door, almost splintered, gave way. Later, the hall was entered, where the tax collector was met by Mrs. Harvey and Mrs. Despard. Here was little furniture visible, and it was not until a locksmith had forced the door of the dining room that the bailiff was able to place his levy upon goods. The amount of the tax, it is understood, is about £15.

The remaining articles concern the resistance of Sophia Duleep Singh. First, from the New York Herald:

Princess’ Jewels Are Seized for Fines

Sophia Duleep Singh, of Woman’s Tax Resistance League, Refusing to Pay, Loses Gems.

A pearl necklace and a gold bangle studded with pearls and diamonds, belonging to Princess Sophia Duleep Singh, have been seized to satisfy fines and costs of about $80, which she was ordered to pay for keeping a carriage, a groom and two dogs without a license.

The jewels will be sold at a public auction. The Princess is a member of the Woman’s Tax Resistance League.

Next, from the Adelaide Register:

Princess Fined.

Princess Sophia Duleep Singh, of Faraday House, Hampton Court, made her second appearance at Feltham Police Court, Middlesex, on . She is a member of the Women’s Tax Resistance League, and was summoned for keeping a male servant, a carriage, and two dogs without licences. The Magistrate imposed fines of £5 each in respect of the groom and carriage, and £1 5/ for each of the dogs, with costs amounting, to 18/.

Finally, from the Adelaide Register:

Princess’s Protest.

Princess Sophia Duleep Singh, of Faraday House, Hampton Court, saw her jewels seized under a distress warrant rather than pay fines and costs amounting to over £16 for keeping a groom, a carrage, and two dogs without licences. By order of the Justices of the Spelthorne Division of Middlesex, the jewels were offered for sale by public auction at the Twickenham Town Hall on . The auctioneer (Mr. Alaway) explained that the jewels seized by the police consisted of a necklace, with 131 pearls, and a gold bangle, with a heart-shaped pendant, with a diamond centre surrounded with pearls. He was proceeding with the sale when Princess Sophia Duleep Singh, who occupied a seat in the front of the hall, rose, and exclaimed:— “I protest against this sale, seeing it is most unjust to women that they should be compelled to pay unjust taxes, when they have no voice in the government of the country.” The bidding started at £6, and when it had reached £10 the lot was knocked down to Miss Gertrude Eaton, a member of the Women’s Tax Resistance League. Bidding for the gold bangle started at £5, and only two other bids being received, it was sold to the same lady for £7.

In the Washington Herald, Clara Bewick Colby continued her impressions of the British women’s suffrage movement with a note on tax resistance:

There is a league existing for this very purpose to enroll women who are willing to have their property sold for taxes. When a member is to be sold up a number of her comrades accompany her to the auction-room. The auctioneer is usually friendly and stays the proceedings until some one of the league has mounted the table and explained to the crowd what it all means. Here are the banners, and the room full of women carrying them, and it does not take long to impress upon the mind of the people who have come to attend the sale that here is a body of women willing to sacrifice their property for the principle for which John Hampden went to prison — that taxation without representation is tyranny.

Not of American Origin.

I always felt at home on these occasions as I saw the familiar mottoes ranged around. I had supposed they were of American origin, as we had quoted them in our suffrage work; but I found that all the principles embodied in our Declaration of Independence belonged to an earlier struggle for freedom which had been won on British soil, and exactly the same as the women are waging now. The women remain at these auctions until the property of the offender is disposed of. The kindly auctioneer puts the property seized from the suffragists early on his list, or lets them know when it will be called.

The object lesson of the sale and the subsequent meeting on the street corner or in the nearest park carries the message to an outlying part of London, and to a people who otherwise would know nothing of the agitation. The discrimination which the government shows on every hand is apparent in this matter of seizing goods, for some are never annoyed for their delinquent taxes, while others are pounced upon with severity. The league makes resistance systematic and effective so that no effort is lost. Sometimes no one will bid for the sufragist’s property and they carry it home again, but the government cannot seize it for that assessment. Of all forms of militancy this is most logical, and it is one that women might well adopt everywhere, as it was inaugurated in America when the Smith sisters of Glastonbury, Conn., allowed their New Jersey cows to be sold year after year under protest.

Mrs. Despard, sister of Gen. Sir John French, who is president of the Woman’s Freedom League, has been sold out repeatedly, until she has around her only the barest necessaries of life.

There is an imperial tax for the non-payment of which the person and not the property is seized. Miss Housman, sister of the distinguished dramatist, Lawrence Houman, lives with him, but owns a little property subject to the imperial tax. It was only a trifle — four and six ($1.05) — but she refused to pay. Various processes were served upon her until the sum had grown to about $15. She was warned repeatedly by the officer that she would be arrested if she did not pay, but she was obdurate. At length the officer arrived to escort Miss Housman to Holloway jail. He was very polite and took her in a taxi, which cost exactly the sum of the original tax. (Here it would have been for that distance the sum of the tax and costs). Miss Housman was from day to day interviewed by various officials to get her to pay her tax, which she declared she had no intention of doing. The government was in a quandary. There was a law to put Miss Housman in prison but there was no law to let her out until she paid the tax and costs. The government offered to knock off the costs and let her off with the original four and six. Miss Housman was still obdurate. To all intents and purposes she was in Holloway for life.

To make capital of the situation and to keep up her courage the Tax Resistance League organized a procession to Holloway. I was extremely glad to be on the spot and able to show that I was not a fair-weather suffragist, for the weather had been perfect on the occasions of the five processions in which I had already taken part in England, and this day was rainy and the streets muddy.

It was a long trudge the four miles to Holloway but many made it, and, lo! when we got in front of the frowning old fortress the meeting that had been planned for protest became one of victory, for the government had weakened and Miss Housman was free. She was a very quiet, delicate woman who had never taken any other part in the movement, and she made her first suffrage speech this day under the walls of Holloway jail.

Miss Housman has just been called upon by the board of inland revenue to pay arrears on her taxes, and she has again expressed her determination to abide by “plain constitutional duty in refusing consent to taxation without representation.” There is a general movement among tax resisters to send their dues to one or other by the national funds for relief labeled “Taxes withheld from the government by voteless women.”

Jail Procession Frequent.

How many times had the women gone to Holloway to welcome out the prisoners on the day of their release! This was before the days of forcible feeding and the hunger strike which has made it necessary to take away the tortured victims in an ambulance and to a nursing home as quickly as possible. In the earlier days they have often been met with bands, sometimes the horses would be taken off the wagon and young girls would draw it in a triumphal procession. Then there was breakfast and speaking, and everything to make it a gala occasion.

I was present at one of these breakfasts in Queen’s Hall decorated with flowers and banners and with tables for hundreds. It was a queer sensation in those days to look upon sweet and ladylike young women — I remember that on this occasion one was the niece of the violinist Joachim — and to know that they had actually been prisoners. It was not long before they were looked upon as something sacred, as those who had made special sacrifices for the cause, and they wore badges to show that they had been prisoners and in every place were given the post of honor until their numbers mounted up to the hundreds. One, of their favorite banners bears the inscription:

“Stone walls do not a prison make.
  Nor Iron bars a cage.”

I came across the poem the other day from which this is taken. It contains four stanzas, written by Sir Richard Lovelace in prison in the middle of the seventeenth century. The balance of the stanza quoted is:

“Minds innocent and quiet, take
  That for a hermitage.
If I have freedom in my love.
  And in my soul am free.
Angels alone, that soar above.
  Enjoy such liberty.”

We shall see in the next paper which will deal with Lady Constance Lytton’s two prison experiences, that this is the spirit that animates women in prison even when undergoing tortures. They are upheld by a sense of devotion to a great cause, and they feel that they are enduring this for the sake of all women. With such consecration there often comes to such prisoners a development of spirit that is truly marvelous. All ordinary values have slipped away and the sense of personality is lost in the new sense of solidarity. They are at one with all the suffering women and the wronged women of the past and of the present. I never talked with one who regretted having gone through the tortures of the prison. They are the birth-pangs of the new age.

Rides in the Wagon.

From this wonderful breakfast and the inspiring speaking I was privileged to ride with the group that accompanied the released prisoners to the suffrage headquarters. Notwithstanding that the young girls dressed in white and harnessed to the wagon with their green, white and purple ribbons, had drawn the six women all the way from Holloway, they gaily took up the march and drew the wagon the additional two miles to St. Clement’s Inn.

There was one young woman not released with the rest because she had infringed a prison regulation and had written a letter to her mother. She was to be out a week later, and the same demonstration was made for her, only varied with elaborate use of the Scotch heather which gave the colors of the Union, white, purple and green. Again the girls drew the wagon from Holloway and the young Scotch woman who was being escorted away in triumph bore a banner with the words (warning Mr. Asquith) “Ye mauna meddle with the Scotch thistle, laddie.”


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

Religious nonconformists in the United Kingdom

Education Act-related resistance

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

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

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

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

Edinburgh Annuity Tax resistance

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

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

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

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

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

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

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

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

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

Q: Any other?

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

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

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

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

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

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

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

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

He then described a second such auction:

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

Sheriff Clerk Maitland also described this auction:

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

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

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

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

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

The Tithe War

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

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

The Sentinel wrote of one auction:

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

Similar examples were reported in the foreign press:

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

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

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

Irish factions

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

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

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

The women’s suffrage movement in the United Kingdom

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

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

American war tax resisters

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

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

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

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

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

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

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

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

The Rebecca rioters

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

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

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

Reform Act agitation

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

The True Sun asserted that

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

Another newspaper account said:

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

Railroad bond shenanigans

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

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

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

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

The White League in Louisiana

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

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

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

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

Miscellaneous

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

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

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

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

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

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

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