Tax resistance in the “Peace Churches” →
Quakers →
20th–21st century Quakers →
William D. “Bill” Strong
From the
Afro American:
Tax resisters give money to agency
Philadelphia — Several hundred tax resisters,
who have refused to pay their taxes as a protest against government military
spending, turned over their tax money to a Roman Catholic agency which runs a
soup kitchen for the poor at a ceremony in Philadelphia
.
The event at St. John’s
Hospice, 13th and Race
Sts, is part of a war tax
resisters’ witness and rally which started at noon at City Hall West,
Philadelphia.
The funds were received by Brother Stanley O’Neil. The hospice is run by the
Brothers of the Good Shepherd.
Following the presentation at the Hospice rally participants met with
Senators Arlen Specter and John Heinz at their offices in the Federal
Building, 6th and Arch
Sts, Philadelphia, to
petition for the transfer of military taxes to peaceful purposes.
The rally is being organized by the War Tax Concerns Committee of the
Philadelphia Yearly Meeting of the Religious Society of Friends (Quakers).
Bill Strong, of the committee staff, said a growing number of Quakers and
other Philadelphians are refusing to pay their taxes through a variety of
methods including: non-payment of the military portion (34 percent of income
taxes goes for current military spending), non-payment of the three per cent
“military tax” levied on phone bills, adaptation to a simpler life style
below the taxable level, and general protest activities.
Speakers at the rally included Peggy Hasbrouck, of the Brandywine Peace
Community; Robin Harper, of Pendle Hill, a tax refuser for the past 19 years;
Lillian Willoughby, a founder of the Movement for a New Society, a social
change agency based in Philadelphia; Joe Volk, peace education secretary of
the American Friends Service Committee and Father Paul Washington, Episcopal
Church of the Advocate, Philadelphia. The program will include music by
several high school choral groups.
For a while, it seems, Bill Strong was the Philadelphia go-to guy for quotes
about Quaker War Tax Resistance.
Here’s another article, from
that confusedly refers to war tax resistance as a modern invention among
Quakers rather than an old tradition being rediscovered after nearly a century
of near-dormancy:
Quakers consider withholding taxes to protest arms
Philadelphia — For three centuries, Quakers
have refused to go to war. Now, an increasing number of them are considering
whether they also should refuse to help pay the country’s military bills.
Tax resistance — withholding all or part of tax payments as a protest against
military spending — will be the central topic of discussion
among Quakers gathered at the
Friends Meeting House here for the Philadelphia Yearly Meeting.
The program for the yearly meeting, which began
and concludes
, lists tax resistance as a “burning
concern” for Quakers to consider.
A grass-roots interest in tax resistance has developed among Quakers in the
100 monthly meetings — local Quaker congregations — in Pennsylvania, New
Jersey, Delaware and Maryland that make up the Philadelphia Yearly Meeting,
according to William Strong of the yearly meeting’s War Tax Concerns
Committee.
The issue was one of three main topics of concern suggested by the monthly
meetings for this year’s agenda, said Betty Balderston of the yearly
meeting’s Committee on Aging.
Some Quakers “never have seen their own financial involvement” in war, even
though they might have worked for peace, said Strong, a former bank trust
officer.
Historically, the burden of opposing war has fallen on young Quaker men who
refuse to fight, Strong said. Tax resistance spreads the responsibility to
other Quakers.
Quaker-Led Tax Protest Gets Boost from Other Faiths
Philadelphia, (AP) —
Quakers are taking the lead in a growing movement that subjects members to a
painful dilemma — obeying the law or following their pacifist beliefs by
refusing to pay taxes that go to the military.
When most Americans meet the Internal Revenue Service deadline Friday for
filing income tax returns, up to 10,000 forms from Quakers will contain
adjustments for withholding the “war tax,” said Bill Strong, a member of the
Religious Society of Friends’ War Tax Committee.
“I used to think three years ago that this was an off-the-wall, peculiar
obsession of a handful of particular Quakers,” said Strong, who has chosen to
keep his income below the taxable level for three years.
“But we’re convinced now that this is moving to the center. You’re getting
people who are thinking about it for the very first time. That’s exciting,”
Strong said.
Other churches are beginning to join the movement, Strong said, adding he’s
particularly heartened by support from Roman Catholics.
“We’re 100,000; they’re 50 million. When our concern starts bouncing back as
their concern, don’t you think we feel good?”
Some members of the two faiths were preparing to join in protest
, when several hundred protesters
planned to turn over their tax money to the Catholic hospice Brothers of the
Good Shepherd during a Quaker witness and afternoon rally at City Hall.
The protest was among 70 planned across the country, with thousands of
Quakers participating, said Strong, 53, who is on leave from his job as a
trust officer at a bank to advise tax resisters.
Quakers, who abhor killing and live by the creed of “God in every man,”
helped lead the struggle to free American slaves in the early
19th century. Some were imprisoned for refusing to
fight in World War Ⅰ; others persuaded Congress in
to establish a conscientious objector
provision to the draft laws.
The Quakers’ tax resistance has taken many forms.
Some have refused to pay a 3 percent excise tax on their telephone bills,
which Strong claims raises $2 billion a year for the military.
Others refuse to pay 36 percent of their income taxes, claiming 28 percent
goes to the military and 8 percent represents interest on the Social Security
trust fund which they say goes to the military.
And some have also withheld an additional 17 percent of their taxes that they
say covers the cost of past wars, including veterans payments and war-related
interest on the national debt, Strong said.
“For others, withholding 53 percent isn’t enough because they know that no
matter what taxes you put in, they go to the military. And they refuse all
taxes, turning in a blank 1040. That’s a criminal offense,” Strong said.
A Quaker in Seattle, Irwin Hogenauer, 70, says he hasn’t paid taxes since
.
“I’ve lived a life of principle and I’ll continue to stand by it,” he said.
Hogenauer, who is now retired, managed for most of his working life to keep
his income below the taxable level.
“People who are conscientious objectors often mold their lifestyles so they
don’t have any taxes to pay,” said Helen Provost-Kees, an
IRS
spokeswoman in Seattle.
Single people who earn $5,400 or less a year or couples who earn under $7,400
owe no taxes, she said.
Still, the decision to break the tax law is difficult for many.
“It troubles us to find ourselves in conflict with what we judge to be a fair
obligation to pay the taxes,” said Joe Volk, secretary of the American
Friends Service Committee’s Peace Education branch and a tax resister since
.
Around the middle of April as the federal income tax filing deadline
approaches, tax resistance articles hit the media frequently. Here are two
examples from past years:
Quaker Bill Strong thinks war tax resistance “is moving to the center” and notes recent support from Catholics. Irwin Hogenauer is also quoted.
War tax resistance in the Friends Journal in
War tax resistance remained very much on the agenda at the Friends Journal at the beginning of the Reagan era of aggressive military build-up in .
A letter from Jenny Duskey in the issue read, in part:
I belong to a community of disciples called Publishers of Truth.
Our testimony is that Christ’s disciples can have no part in war or preparation for war, and that this means not joining the military or being drawn into legally designated “alternatives” to conscription even when the law demands, as well as not paying taxes destined for military use when we can refuse them.
“Publishers of Truth” (see also the advertisement pictured in ♇ ) was centered around Larry and Lisa Kuenning, who came to prophesy an emerging paradise on Earth, centered on Farmington, Maine.
I’m tempted to do some further research in this direction, but am afraid of getting lost in some interesting by-ways.
Lisa Kuenning was a collaborator with Timothy Leary, and for a time an important figure in the psychedelic renaissance.
Last I checked, the Kuennings were running Quaker Heritage Press, which specializes in reprints of old Quaker books.
The issue had an in-depth article by Richard K. MacMaster on Christian Obedience in [American] Revolutionary Times, that included a discussion of Quaker responses to war taxes and militia exemption taxes.
Excerpts:
The Pennsylvania Assembly voted on to recommend to conscientious objectors “that they cheerfully assist in proportion to their abilities, such persons as cannot spend both time and substance in the service of their country without great injury to themselves and families.”
This would be a subsidy to poorer Associators, men who could not supply themselves with a musket and bayonet and needed help from their neighbors.
It was a far cry from the kind of nonpolitical relief work that the sects had in mind.
The Continental Congress did not help matters when it decreed in that members of the Peace Churches should “contribute liberally in this time of universal calamity, to the relief of their distressed brethren.”
Were these distressed brethren the poor of Boston or poor families in their own neighborhood or George Washington’s makeshift army camped on the hills overlooking Boston harbor?
The Peace Churches took the Congressional resolve as a last-minute reprieve and insisted that their contributions were for the poor, even though the money would be turned over to the County Committee.
“For we gave it in good faith for the needy,” a Lancaster County Brethren pastor explained, “and the man to whom we gave it gave us a receipt stating that the money would be used for that purpose.”
The Lancaster County experience was repeated in other Pennsylvania counties and in other colonies where Quakers, Brethren, and Mennonites were numerous.
Most communities tried voluntary contributions, but in Frederick County, Maryland, and Berks County, Pennsylvania, the committees levied fines on men of military age who did not drill with the Associators.
The nonresistant sects had fallen into a trap.
No matter how they labeled them, the authorities understood their voluntary contributions as donations to the war chest.
And if contributions failed to come voluntarily, they were already preparing for compulsory payment of money as an equivalent to military service.
Time was running out on the Peace Churches by .
Soon after the elections, military associators began petitioning the Pennsylvania Assembly that
some decisive Plan should be fallen upon to oblige every Inhabitant of the Province either with his Person or Property to contribute towards the general Cause, and that it should not be left, as at present, to the Inclinations of those professing tender Conscience, but that the Proportion they shall contribute, may be certainly fixed and determined.
These petitions asked much more than an increased tax assessment on the conscientious objectors.
The petitions explicitly stated that every member of the community had an obligation to make some contribution to the common cause; the additional tax would be a concession to those who could not meet that obligation on the field of battle.
The Peace Churches rightly put their case on the high ground of religious freedom.
Quakers expressed their “Concern on the Endeavours used to induce you to enter into Measures so manifestly repugnant to the Laws and Charter of this Province, and which, if enforced, must subvert that most essential of all Privileges, Liberty of Conscience.”
They asked the Assembly not to infringe the solemn assurance given them in Penn’s Charter, “that we shall not be obliged ‘to do or suffer any Act or Thing contrary to our religious Persuasion.’ ”
The revolutionary government rose to the challenge.
All sixty-six members of the Philadelphia Committee proceeded in a body to the Assembly chamber to present their response to the Quaker address to the Speaker of the House.
The same day, the Assembly heard petitions from the Officers of the Military Association of the City and Liberties of Philadelphia and from a Committee of Privates.
They first narrowly construed the grant of religious freedom in the Charter and threw out of court the sectarian contention that religion was more than a Sunday worship service.
We cannot alter the Opinion we have ever held with Regard to those parts of the Charier quoted by the Addressors, that they relate only to an Exemption from any Acts of Uniformity in Worship, and from paying towards the Support of other religious Establishments, than those to which the Inhabitants of this Province respectively belong.
The representation from the Committee of Privates went still further.
They insisted that “Those who believe the Scriptures must acknowledge that Civil Government is of divine Institution, and the Support of it enjoined to Christians.”
Quakers ought not to question what governments did, according to this Committee of Privates, but simply obey; God had ordained the powers and thereby gave sanction to every action of the state.
The lines were thus clearly drawn between the sectarian view of supremacy of conscience and the secular view of the primacy of the state.
The Mennonites and Church of the Brethren simply set down the limits of what they could do in good conscience.
Their petition made little difference to the course of events.
The day after the Mennonite and Brethren statement was read the Pennsylvania Assembly voted to require everyone of military age who would not drill with the Associators “to contribute an Equivalent to the time spent by the Associators in acquiring the military Discipline.”
Later in , the Assembly imposed a tax of two pounds and ten shillings on non-Associators, which would be remitted for those who joined a military unit.
Under new pressure from the Associators they raised the tax to three pounds and ten shillings in .
The Pennsylvania Constitutional Convention incorporated the principle of taxing conscientious objectors as an equivalent to military service in the Declaration of Rights they adopted.
It made explicit what most Patriots already believed:
That every Member of Society hath a right to be protected in the Enjoyment of Life, Liberty and property and therefore is bound to Contribute his proportion towards the Expence of that protection and yield his personal Service when necessary or an equivalent… Nor can any Man who is conscientiously scrupulous of bearing Arms be justly compelled thereto if he will pay such equivalent.
Participation in warfare was a universal obligation, in their view, falling equally on every citizen; those who could not fight must pay others to fight in their place.…
The Assembly and the Convention clearly intended to make the Peace Churches pay for war and imposed the tax as an avowed equivalent to military service.… Religious pacifists carried the whole burden of the tax.
But a tax imposed on conscientious objectors as an equivalent to joining the army and intended for the military budget definitely infringed on the religious liberty guaranteed by William Penn’s Charter.
The war tax issue thus arose in a context of freedom of conscience curtailed for those whose Christian faith forbade their “giving, or doing, or assisting in any Thing by which Men’s Lives are destroyed or hurt.”
Maryland and North Carolina followed Pennsylvania’s example in levying a special tax on conscientious objectors; the North Carolina law made payment the grounds for exemption from actual service with the army.
Virginia and several other states required conscientious objectors to hire substitutes to take their place whenever their company of militia was drafted for combat duty.
Special tax assessments for military purposes passed every state legislature as the war dragged on.
And the rapidly depreciating Continental and state paper money that fueled a run-away inflation was itself a war tax.
Wherever Quakers, Mennonites, or Brethren lived, the problem of paying for war soon caught up with them
Could a valid distinction be made between military service and war taxes?
The Reverend John Carmichael, Scottish Presbyterian pastor in Chester County, Pennsylvania, had little sympathy with the nonresistant sects who refused to pay war taxes, but he saw no distinction between fighting and paying the cost of war.
In Rom 13, from the beginning, to the 7th verse, we are instructed at large the duty we owe to civil government, but if it was unlawful and anti-Christian, or anti-scriptural to support war, it would be unlawful to pay taxes; if it is unlawful to go to war, it is unlawful to pay another to do it, or to go do it.
Some Brethren, Mennonites, and Quakers agreed that no real distinction could be made and consequently refused to pay taxes levied for military purposes.
In his sermon, Carmichael spoke of Mennonites “who for the reasons already mentioned will not pay their taxes, and yet let others come and take their money, where they can find it, and be sure they will leave it where they can find it handily.”
They would not resist the tax collector in any way; but they could not cooperate in wrongdoing by voluntarily paying war taxes.
The law took this practice into account and permitted collectors to seize the property of those would not pay their own taxes.
Quakers officially discouraged payment of war taxes and militia fines.
Many Friends went to jail for their refusal and still a larger number allowed the authorities to take horses, cattle, furniture, farm implements and tools to pay their taxes.
They refused to accept any money from the sale of their goods over and above the tax and fine.
In the Shenandoah Valley and in other Quaker communities, their neighbors found rare bargains when the sheriff sold a Quaker farmer’s property for taxes and purposely kept the bidding low.
Virginia Yearly Meeting protested to the authorities about the sale of slaves, freed by their Quaker masters in defiance of the law, who were taken up and sold to pay their former masters’ war taxes.
Refusal to pay taxes for military purposes had a close parallel in Quaker refusal to pay taxes to support an established Church; they accepted the right of civil government to appropriate money for either purpose, but denied that civil government could coerce their consciences, even at the cost of jail sentences.
This was a minority position among English and American Friends, even after John Woolman prodded their conscience on war taxes.
Woolman’s influence can be seen in a circular letter issued by Philadelphia Yearly Meeting in , when Braddock’s defeat left Pennsylvania exposed to French and Indian raids and the Assembly ordered new taxes for mounting a fresh campaign.
The tax was a general one, including military appropriations with all the other functions of civil governments, but Friends agreed “as we cannot be concerned in wars and fightings, so neither ought we to contribute thereto by paying the tax directed by the said act, though suffering be the consequence of our refusal.”
The issue in was much clearer: the taxes were levied entirely for military purposes and intended as an equivalent to military service.
With the passage of years, Friends had the meaning of nonresistance in much sharper focus and a much greater number accepted the challenge of faithful discipleship.
Mennonites also responded to the challenge by refusing to pay war taxes.
When the Pennsylvania Assembly passed an act in to require a tax of three pounds and ten shillings from everyone of military age who refused to turn out with the militia, Mennonite opinion was divided.
Christian Funk, bishop in the Franconia congregation, allowed payment of the tax and tried to convince his brother ministers.
But refusal to pay war taxes had taken deep roots in the Mennonite tradition by .
The mere rumor that Funk permitted payment of the tax was enough to bring complaints against him at the time of preparation for the Lord’s Supper in and to lead to his ouster from the ministry.
All of the preachers and a great many other Mennonites in eastern Pennsylvania opposed payment of the tax.
Andrew Ziegler, bishop in the Skippack congregation, spoke for them, when he declared: “I would as soon go into the war, as to pay the three pounds ten shillings if I were not concerned for my life.”
Zeigler and others could see little difference between fighting and paying for war.
In the face of a long-standing tradition of paying taxes without questioning the purpose of the tax, men of faith testified from their own conscience that for them there could be no distinction between refusing to fight and refusing to pay for war.
These Mennonites, Brethren, and Quakers willingly accepted the penalty for their conscientious objection to war taxes in imprisonment and loss of property far in excess of the tax.
Their action reminded their brethren of the need for careful discrimination in rendering to Caesar the things that are really Caesar’s. They refused to let a majority vote in the legislature be their conscience and rejected the easy way of confusing Caesar’s will with the will of God.
In the same issue, Bill Durland of the Center on Law and Pacifism reviewed the attempts to get a sympathetic court hearing in the United States for the argument that conscientious objection to military taxation is a Constitutionally-protected right of citizens.
He described the founding of the Center in by himself, Robert Anthony, Bruce & Ruth Graves, Barbara & Howard Lull, Peter Herby, and Richard McSorley, and then described the various avenues of appeal the group was pursuing in the U.S. Supreme Court.
Anthony put his legal argument this way: to be compelled to pay war taxes “would force [him] to accept a creed, and practice a form of worship foreign to his convictions, and to establish as the only normative religious belief and practice, that adhered to by most Christian denominations, i.e., that it is both a Christian and an American duty to fight in just wars and pay for them.”
The Supreme Court wasn’t interested.
The Center tried again with the Graves’ case, asserting that the First Amendment’s assertion that “Congress shall make no law… prohibiting the free exercise [of religion]” means that the governmental interest in having an efficient and uncomplicated tax system is trumped by the citizen’s right to a religious practice that forbids funding war.
Again, the Supreme Court turned up its nose.
The Center then made an attempt with the Lulls & Peter Herby as petitioners.
As the First Amendment arguments had failed to make any headway, this time they made a Hail Mary pass with a Ninth Amendment argument.
“This amendment recognizes that there are certain fundamental, inalienable rights not enumerated in the Constitution which the people possess that are preexisting to any constitution, are inherent in the individual, and are not subject to divestment either partially or completely by the state.
These rights have also been called ‘natural’ and are those held by an individual in a state of absolute liberty.
In contracting to enter into a state of society, the people collectively, and the person individually, only divest themselves of those natural rights which they expressly relinquish by enumeration.”
Nice try, but the Supreme Court yet again denied cert.
The article notes that in addition to First Amendment-based arguments, “each of the three cases raised at the Federal Court level a compelling legal position based on International Law and, in particular, the Nuremberg Principles.”
(Not compelling enough, apparently.)
An article in the same issue, by William Strong, profiles war tax resister Bruce Chrisman.
Excerpts:
[H]e cannot pay that portion of his federal taxes that he knows will be used for preparations for war.
For that, he is serving a criminal sentence that includes one year of humanitarian service without pay, three years of probation, a fine of $2,400 for court costs, and the payment of all back taxes due.
He deems this result a moral victory, however — the sentence could have been up to one year in prison and a $10,000 fine.
Over the years Philadelphia Yearly Meeting’s minutes have reflected the repeated return of the war tax concern.
In a striking, sensitive minute was approved.
The unity reached at that time calls upon “all Friends to continue to search themselves deeply on their responsibility to separate themselves from preparations for war.”
Where does that searching lead?
“We encourage dialogue between conscientious war tax refusers and other concerned people struggling with the issue of paying war taxes.
We seek to build a community of deeply committed persons.”
Friends offer their real support — spiritual, moral, legal, and material — to that growing community, and close the minute by reaffirming:
Our strength and our security are derived from our belief in the reality of a loving God and the oneness of that of God in all people.
In order to say yes to this belief, we must seriously consider saying no to payment of war taxes.
Philadelphia Yearly Meeting’s “War Tax Concerns Support Committee” works to carry out that minute.
Its mandate is broad, from war tax refusal and resistance, questing for administrative (IRS) and judicial relief, to a spectrum of wholly positive approaches.
The committee seeks “legislative relief” in pursuing the World Peace Tax Fund law that proposes alternative service for war taxes, for conscientious objectors to monetary conscription.
In the war tax concerns section of our Peace Testimony, as in most fields of Quaker endeavor, certain Friends are ’way out front.
They have been going down a committed road for years.
George and Lillian Willoughby, Bob Anthony, Lorraine Cleveland, and Robin Harper in Philadelphia Yearly Meeting come to mind.
“Not to worry” — most of us are beginners, and we don’t need to catch up.
What stride do we take this year — or this quarter — in the Light? We tackle the big issues by taking the next step, getting a bit more involved.
Saying “no” to that small, lingering, now two percent Vietnam War telephone tax, which does indeed produce a billion dollars in direct war taxes, is one such step.
Adjusting our withholding so that we take more control of our tax payments, with more options, is another.
Or do we match what the government requires of us in war taxes with comparable contributions to peace organizations?
Everyone ultimately decides his own next step, but often it comes out of shared, caring discussion with other Friends, “wrestling as I am, with the harder questions of our faith and practice.”
That issue also had a few short notes that mentioned war tax resistance:
“In Japan, COMIT (Conscientious Objection to Military Tax) is planning to sue the government for breach of constitution by taxing for war.”
“In Switzerland, 300 people belonging to the group ‘Pour une Politique de Paix Active’ refused to pay their military tax or some part of the duty levied for national defense.”
“[N]ine members of the Pacific Yearly Meeting Peace Committee testified ‘against rendering unto Caesar that which is God’s’ by declaring their solidarity with those Friends who refuse to cooperate with war taxes and draft registration.
Some seventeen others present at the yearly meeting also signed the statement.”
“A statement from Orange County Meeting asks: ‘If we recognize our involvement in militarism through the payment of taxes used for military purposes but do not act to end such involvement, then are we not hypocritical to tell Friends faced with registration to refuse military service?’ ”
The issue included a mention that the Australian Yearly Meeting was pursuing its own Peace Tax Fund plan “as a method of allowing taxpayers to direct a proportion of their tax to peace purposes instead of military spending.”
The issue noted that a “Historic Peace Church Task Force on Taxes is preparing a packet of study materials to provide information on the biblical basis of war taxes and the World Peace Tax Fund… together with suggestions for personal and political action.”
Maurice McCracken wrote in to the issue to chide anti-war activists for their timidity.
Excerpts:
Indeed it is a feeble gesture to do what we do not believe in; even though we protest doing it.
The only valid protest is resistance and complete noncooperation with what we believe to be wrong.
[A] law… threatens anyone who advises a young man not to register for the draft with the same penalty as the non-registrant — a possible prison sentence of five years and a possible fine of $5,000. In the draft registration resistance movement I find that considerable time is spent on how to counsel young men about registration so it will not appear that we are actually advising them not to register.
Why this hesitancy and timidity?
I not only advise young men of draft age not to register.
I urge them not to register.
This military juggernaut which threatens to destroy all human life and all animal and plant life on the planet must be stopped.
It must be resisted at the point of not filing a federal income tax return and of not registering for the draft.
A thief-says, “Your money or your life.”
The Pentagon says, “Your money and your life!”
I refuse to give either one!
Won’t you join me?
In the issue, E. Raymond Wilson tried to envision a “Quaker Peace Program” that would be adequate to the challenges of .
He advocated working toward a more powerful U.N., drastic disarmament, global economic/social development with an emphasis on underdeveloped areas, and active reconciliation of global adversaries.
Much of this work would involve lobbying and other pleading with powerful people whose inclinations are largely in the opposite direction; but there was also a nod toward conscientious objection:
an ad in the issue of Friends Journal
Friends should seriously consider the recommendations of the Second New Call to Peacemaking Conference that individuals should withhold all or part of their income tax going to military and war appropriations, now estimated at more than forty-eight percent of the budget controlled by Congress.
War tax resistance came up at the Philadelphia Yearly Meeting in .
War tax resister John Beer wrote down some questions that people had about resisting, and in a Friends Journal issue , Bill Strong (of the Meeting’s “War Tax Concerns Support Committee”) answered them.
The questions were:
“If we refuse $100 of our federal war taxes and give it to some organization working for peace, what steps will the IRS take?”
“What options do we have in dealing with the IRS actions?”
“Is the initial letter we send with our tax return, stating the reasons for our tax refusal, important in terms of the subsequent legal proceedings?”
“Should we get help from a lawyer or tax refusal group in composing the letter?”
“What kind of advice can you provide which will allow us to profit from the experience of those who are already refusing to pay war taxes?”
“What happens to persons who refuse war taxes year after year?”
Some excerpts from the answers give a window into how war tax resistance was practiced by Quakers and by Meetings:
Both at Celo (NC) Meeting and at Central Philadelphia Meeting members asked others to share their examination or audit with IRS agents.
The first was in the refusers’ home, the latter in a federal office building.…
One Friend has been refusing for 23 years.
His witness continues and collection is still in the future, so much of the obligations of the early years have lapsed.
Another Friend, whose refusal goes back even further, has had the funds due taken at irregular intervals from her checking account.
A report in the issue noted that the Lake Erie Yearly Meeting in had “considered a minute on war tax concerns” based on queries from the New Call to Peacemaking Conference:
“If we believe that fighting war is wrong, does it not follow that paying for war is wrong?
If we urge resistance to the draft, should we not also resist the conscription of our material resources?”
The minute concluded: “We reassert the historic peace witness of the Society of Friends.
We commit ourselves to wrestle with the contradictions between our testimony and our government’s tax regulations.
To continue quiet payment for war preparations is to the conditions for war.”
Each meeting was urged to appoint a representative to the World Peace Tax Fund.
Finally, the issue brought a meditation on “the peaceable kingdom” by Susan Furry.
She believed that the Kingdom of God, the peaceable commonwealth, was “at hand” as Jesus said it was, and that it was the duty of Christians to “begin to live there.”
She reflected on how she came to include war tax resistance in her vision of how to carry this out:
an ad in the issue of Friends Journal
…I felt that I had to begin to look into the question of war tax resistance.
This led to a long period of study and self-examination.
To me, becoming a war tax resister meant making a final commitment to pacifism, and I didn’t do it lightly.
It took a lot of prayer and thought and the help and support of many people in my meeting to bring me to a point of clearness, where I know, solidly and comfortably, that this action is right for me.
Since then I have found myself being led not only to resist war taxes for myself but also to speak about it to others and to offer counsel and support to those who are considering this action.
I have helped prepare a packet called “Quakers and War Taxes” which is on sale at my meeting and have been involved in setting up the New England Friends Peace Tax Fund, an escrow fund for tax resisters under the care of my yearly meeting: I’ve been given a lot of encouragement to continue and to grow in my tax resistance activities through the support of others in my meeting, many of whom are not tax resisters themselves but friends who recognize that it is the right thing for me to do.
I’ve found that obedience to the divine leading I have felt in this matter has brought me closer to God, has given me new courage, and has opened me to further leadings.
In practical terms, war tax resistance seems to be a futile, irrational, and perhaps risky undertaking.
I think by now I’ve probably heard all the possible arguments against it.
The only answer I can really give is, “This is something I must do, to be faithful to my conscience and my understanding of God’s will.”
For it is part of the foolishness of God, which is wiser than human wisdom, as Paul tells us in First Corinthians.
It requires me to acknowledge my dependence on God’s guidance and strength.
I don’t know where my action will lead in practical terms, but I trust God to make use of it; I don’t know what the consequences will be for me personally, but I trust God to help me to face them.
In one way or another, perhaps, peacemaking may bring all of us to that place of acknowledging our dependence on God.
For me it has come through tax resistance.
For another it may come through the old dilemma about Hitler or through an experience of physical violence on the street.
In any case one comes to a place where one has to say, “I don’t know what will happen, but I place my trust in the God of love and accept the consequences.”
In coming to rely on God more, I have begun to learn that God really is dependable.
I have felt God working through the beautiful support I have received from many individuals and from my meeting.
I’ve been to tax court twice and was sustained by a powerful sense of God’s presence.
I’ve faced the certainty of financial loss and found that it doesn’t trouble me as much as I feared it would.
However, I still worry about the future; I haven’t reached the point where I can really leave it all in God’s hands.
Sometimes I even wonder about going to jail.
Right now the government isn’t prosecuting many war tax resisters, but it is always a possibility.
My actions are not very unusual; there are over forty war tax resisters in my meeting alone and many more in New England.
I know many people who have sacrificed more and taken greater risks for peace than I have.
But I have learned that when you follow God one step down the road, God usually asks you to take another step.
Who knows what God may ask of me in the future?
I have friends who have gone to jail for conscience’ sake, and I wonder if I could face that if it came to me.
My action in refusing to voluntarily pay taxes for war is largely symbolic — like the early Christians who refused to put a pinch of incense on Caesar’s altar.
Is it worth the risk to make a symbolic gesture?
Such questions take me back to the Christian roots of my faith.
I know that my way of thinking about these things and the language I use do not work for everybody, but these are the symbols which make sense to me, so I must use them.
War tax resistance in the Friends Journal in
War tax resistance was a frequent topic of discussion in the pages of the
Friends Journal in ,
with an increasing emphasis on how Meetings as a body could engage in war tax
resistance, and with at least one Meeting taking the step of recommending that
all of its members begin resisting war taxes.
“A tax resister at a vigil in Philadelphia,
”
The issue noted that “a growing
number of Friends bodies” were organizing demonstrations against war taxes around the country:
New Call to Peacemaking approved the idea in one of its workshops in
. The idea of a Good Friday witness was
the subject of an “Epistle to All Friends in America” in
from North Carolina Yearly Meeting
(Conservative). In , Baltimore Yearly
Meeting endorsed the idea and suggested it be broadened to include members of
other churches. Friends Coordinating Committee on Peace endorsed the idea at
its annual meeting in .
The form of witness can be decided independently in each local area.
Participants might gather together for worship followed by public witness.
This could include an offering of letters from individuals, an appeal for
support of the World Peace Tax Fund bill, a vigil at the local
IRS
office, collection of withheld funds from tax refusers to be presented to a
local organization,
etc.
Also:
An effort is underway to collect signatures and funds for an ad in several
newspapers and magazines opposing the payment of military taxes. For a copy
of the proposed ad send SASE to Don Groersma…
A later issue reproduced this “Epistle to All Friends in America” from the
North Carolina Yearly Meeting:
Dear Friends:
Recognizing the potential effectiveness of simultaneous corporate action in
speaking truth to power, North Carolina Conservative Friends urge all Friends
everywhere to join with members of the several yearly meetings, and of the
Mennonites and the Church of the Brethren — persons who, together with
Friends comprise the historic peace churches — in making a witness to
Internal Revenue Service on .
It is urged that all Friends everywhere who are called upon to remit income
taxes to the U.S.
Government, and who are prepared to file an income tax return, do so on that
date and incorporate with their tax returns any one of several forms of
protest. Some examples of such protest include, but are not limited to, the
following:
Enclosing a letter stating Friends’ beliefs about the making of war, and
expressing concern that a large proportion of one’s taxes will be so used
as to violate those beliefs.
Withholding a small, symbolic amount of money deemed by Internal Revenue
Service to be owed as a tax payment, as a gesture of protest of the
war-making portion of our national budget.
Withholding that proportion of the taxes one is called upon to pay which
would otherwise go toward the making of war and war preparations.
Making a public witness, singly or together with others, giving
expression in deed as well as word that Friends stand prepared as a body
of Bible-believing Christians to still take seriously our call to
peacemaking in our increasingly troubled and militarized world.
We commend this epistle to you in the name of our Saviour, who continues to
set before us his standard, and who calls us to be faithful even unto death,
as he was faithful even unto death upon the cross.
Yet more impressively, on , the
Minneapolis and Twin Cities Meetings approved a minute that asked “all members
of our meetings to practice some form of war tax resistance”! That minute was
excerpted in the issue:
…We are called to nonviolent protest in response to preparations for war. We
recognize lovingly that individuals must conscientiously weigh their own
commitment to these traditions in the light of their own personal situations
and obligations. Yet we are asking all members of our meetings to practice
some form of war tax resistance:
To withhold all or a portion of our federal income taxes that go to pay
for war, shifting these resources from preparation for war to the meeting
of human needs;
To aid and support others who refuse to pay war taxes for conscience
sake;
To make every effort to reduce our federal tax liability through
contributions to peace-oriented and life-affirming endeavors;
To reduce our affluence through less than full-time occupations or by
other means to diminish income to or below the level of tax liability,
releasing thereby also time and energy to devote to endeavors related to
domestic and international justice and peace, living simply so that
others in the world may simply live;
To support and seek passage in Congress of the legislation which would
establish the alternative World Peace Tax Fund for receipt of funds from
citizens who cannot in conscience aid in the preparations for modern
warfare; and
To include letters of protest with our income tax statements as well as
to inform the president and our senators and representatives that we can
no longer in conscience share complicity for the current preparations for
war.
Our government and others seem prepared to bring catastrophe to humanity and
nature through the use of devastating weaponry. We recognize that those who
for religious reasons refuse to pay taxes for war are committing acts of
civil disobedience. We, members of the Twin Cities and Minneapolis Friends
Meetings, affirm civil disobedience through war tax resistance to be one
appropriate witness to our religious precepts and to be an expression of deep
concern for our country’s future.
We ask all citizens of other faiths to consider carefully these conclusions
to which we have come and to act in the light of their own consciences.
an ad from the issue of
Friends Journal
David Zarembka, identified as the treasurer of the recently-formed National
War Tax Resistance Coordinating Committee, had an article in the
about the American cultural norm
in favor of violence and the lack of strong taboos against homicide in our
culture. He concluded:
Like the prophets of the Old Testament, we must realize that our whole world
view, the whole intent of our society, is based on a divine misordering of
our lives and society. We must stop. Each individual must stop joining the
military, must stop working for the military in any fashion, must stop owning
stock in corporations that profit from military contracts, and must stop
paying military taxes.
a Friends General Conference ad in the issue of Friends Journal promoted
interest-free loans to the Conference as a way to to keep assets secure
without gaining taxable interest income
One of three “burning concerns” addressed in Saturday sessions at the
Philadelphia Yearly Meeting in
was “The Draft and War Tax Concerns: Toward a Corporate Testimony” — but a
report on the sessions in the issue
noted that “unity could not be achieved” on that point.
The General Board of Friends United Meeting endorsed the World Peace Tax Fund
legislation, according to a note in the issue. The Meeting “calls upon its members to take action in
support of the bill before Congress… The World Peace Tax Fund,
FUM notes,
would provide a legal way for individuals to redirect their taxes ‘to
nonmilitary, peaceful purposes.’ ”
That issue also mentioned that Rahway and Plainfield (New Jersey) Monthly
Meeting had sent out a war tax resistance information packet to all the
monthly meetings in the New York Yearly Meeting.
“Bill Strong, member of the War Tax Concerns Support Committee of
Philadelphia Yearly Meeting, donates war tax resisters’ money to
St. John’s Hospice of Men,
.”
War tax resistance came up at the London (England) Yearly Meeting in
, and some delegates from
Philadelphia noted that the debate seemed very similar to the one Philadelphia
Friends were having. Norma Jacob wrote:
One major preoccupation this year, both in Philadelphia and in London, is the
withholding of taxes. In both places serious reservations were expressed
about the wisdom or the expediency of this particular form of protest against
war, and the arguments are the same. There are, perhaps, some differences in
the law, which may alter the degree to which the employer, in this case
London Yearly Meeting, is to be held civilly responsible. But there was no
reluctance to give support to the Friends House staff members who object to
supporting the military through taxes, even among those who might find
themselves in serious legal trouble as a result of a stand of which they
personally might not approve.
The issue noted that Lorraine
Cleveland had redirected $400 of her taxes to her Meeting so that it could
purchase a copy of the film The Hundredth Monkey
which she hoped could be used to demonstrate that “we have the creativity and
power to change both ourselves and this world.”
At the Lake Erie Yearly Meeting in ,
among the minutes they approved was one “encouraging monthly meetings to
establish meetings for sufferings to aid war tax resisters.” The North Pacific
Yearly Meeting met at
and also took up the issue, though the description given in the
Journal is vague about what they actually decided to
do about it:
During sessions set aside for seasoned concerns, a minute on war tax
resistance was presented by University Friends Meeting
(Wash.). The minute was
introduced and accepted in the context of Friends tradition and the need for
a supportive statement as expressed by the many tax resisters in attendance.
When Friends Journal editor-manager Olcutt Sanders
died in , Vinton Deming took his place.
Deming was a war tax resister, and would later try to get the
Journal to support his resistance by not cooperating
with the
IRS’s
attempts to tax his salary.
The Pacific Yearly Meeting met in
and, among other things, “established a peace tax fund.” The Ohio Valley
Yearly Meeting met
and “approved minutes in support of the World Peace Tax Fund and of
conscientious war resisters.”
The issue included this note:
A War Tax Resistance Minute by Davis
(Calif.) Meeting states,
in part, “We, the members of Davis Friends Meeting, affirm civil disobedience
through war tax resistance to be one appropriate witness to our religious
precepts and to be an expression of deep concern for our country’s future… We
are asking all members of our meeting to practice at least one of the
following forms of tax resistance”: to aid and support others who refuse to
pay war taxes for conscience’s sake; to support the World Peace Tax Fund
legislation; to include letters of protest with our income tax returns as
well as to inform our legislators that we can no longer share complicity in
the current preparations for war; to reduce our affluence and diminish our
income to or below the level of tax liability by living simply; to contribute
to peace-oriented or life-affirming endeavors; and to withhold a portion of
our federal income taxes that go to pay for war, shifting these resources
from preparations for war to the meeting of human needs.
That issue also reprinted a minute from the Washington,
D.C.
Friends Meeting concerning the phone tax:
The U.S. excise
tax on telephones has always been associated with war. Throughout the period
of American military involvement in Indochina, congressional proponents of
this tax said that it was needed to pay for the costs of war.
After the withdrawal of American troops from Indochina, the excise was to be
eliminated. Over the years it was steadily decreased from ten percent to one
percent. In this tax was increased to three
percent.
Friends have a long-standing testimony against participation in war and
preparations for war. At present, the Congress has ignored the popular
mandate for a freeze on the deployment and testing of nuclear weapons, and
has continued to appropriate funds for new weapons systems. Our president has
ignored public opinion polls which show that the majority of people oppose
U.S. military
intervention in Central America, and has proceeded with plans to commit
U.S. forces in
that region. Registration for the draft has been reinstituted.
We strongly urge Friends to consider whether it is appropriate to continue
payment of this war tax on telephones.
In the same issue, Tim Deniger had a letter-to-the-editor about the World
Peace Tax Fund legislation. Although he acknowledged that the proposed law
“does not address the problem of spending for defense versus social welfare;
it is simply a bookkeeping proposition which would ease the consciences of
pacifists” he had written a letter to a senator (Alfonse D’Amato of New York)
to urge him to support it. D’Amato wrote back to explain why he wouldn’t be,
saying in part:
[W]ithholding of tax dollars from the Department of Defense would simply be
an accounting illusion. Total defense spending would not decline. A larger
proportion of the tax dollars of other Americans would merely be used for
military programs. Most likely, it is the non-defense programs which would
end up being underfunded. Thus, despite its lofty intentions, the burden of
S. 880 would fall
most heavily upon the needy receiving benefits from a multiple of federal
social programs.
At the meeting of the Friends
World Committee for Consultation, Section of the Americas, “[r]epresentatives
approved a document outlining the implementation of a War Tax Resistance
Minute that the annual meeting approved [see
♇ 30 July 2013]. Positive responses and
cautionary notes from yearly meetings were considered when the war tax
subcommittee established policy for this FWCC corporate witness.”
The issue had a note about
Quaker Mark Judkins’s war tax protest:
…Mark brought $300 worth of food to the
IRS
center to pay for $78 worth of taxes. The food was not accepted as legal
tender. Police officers prevented the protesters from bringing the food into
the office. Mark announced that he would donate the food to the Milwaukee
Hunger Task Force’s food bank.
And the same issue noted:
War tax resisters in Ann Arbor,
Mich., are planning to run
ads in local and national newspapers and magazines listing the names and
addresses of signers of a statement setting forth their reasons for living in
volunteer poverty (below taxable income level) or refusing to pay some or all
income taxes or the federal excise tax on phones. Friends wishing to become
part of this project should write to War Tax Resistance National Ad Campaign…
War tax resistance in the Friends Journal in
1984 brought the Friends Journal’s second special issue on war taxes, at a time when even its critics acknowledged war tax resistance as a mainstream practice in the Society of Friends.
In a letter-to-the-editor in a issue of the Journal, Tim Deniger, a supporter of the World Peace Tax Fund legislation, had pointed out some of its flaws, for instance that it “does not address the problem of spending for defense versus social welfare; it is simply a bookkeeping proposition which would ease the consciences of pacifists.”
(See ♇ .)
Bill Strong wrote back, and, in a letter that appeared in the issue, defended the bill against its critics.
Excerpts:
[T]he World Peace Tax Fund Bill…[’]s enactment won’t lessen defense spending; Congress will still need to do that.
What it will do is establish a Peace Trust Fund (like the eminently successful highway trust fund), enabling our society to make a striking (i.e., dollar-worthy) commitment to seeking peace (via, for example, funding a peace academy, U.N. peacekeeping forces, the use of mediation, negotiation, and reconciliation techniques — none of which are currently part of U.S. commitments).
As to alternative service for war tax dollars being but an “accounting illusion” or only easing the consciences of pacifists, the same applies to the now-established alternative service of C.O.s. Although men choose alternative service, our government has never lacked the bodies to pursue any conflict any place, any time; but the C.O.’s personal witness still stands for what it is, a man’s conscientious decision not to be a part of the war system.
If we could have C.O. status for men over 20 and all women, allowing them not to pay for war but to have their tax dollars go toward peacemaking, our society would make a new and totally different kind of statement to this violence-weary world.
There’s a little bit of sleight-of-hand here in comparing people who would pay their taxes into a government-run alternative fund with only those conscientious objectors who would be willing to enter government-run “alternative service” in lieu of combat roles (as opposed to the many conscientious objectors who refused to be conscripted into any service whatsoever).
But it’s also important to note that these earlier versions of the “peace tax” scheme were much more conscientious about segregating the “peace tax” payments so that they would pay for new, additional, nonviolent, peace-seeking measures.
This enabled promoters to make a much stronger case in favor of the bill than today’s poor “Religious Freedom Peace Tax Fund” promoters — who have to somehow defend the idea that “peace tax” payers’ dollars will somehow magically get routed just toward the non-military portions of the government’s usual budget.
the cover of the issue of Friends Jounal
The issue of Friends Journal was dedicated to “Our Taxes and Peace” — the second such issue devoted to the war tax issue that I found in the archives.
Vinton Deming, a war tax resister and now the Editor-Manager of the Journal, introduced the issue.
Excerpts:
[W]hat can we do, many of us are asking, to stop the flow of our tax money to the Pentagon?
It feels as if the Society of Friends has come more under the weight of this concern in the past year.
My yearly meeting (Philadelphia) wrestled with the question of tax resistance a year ago, and monthly meetings have been asked to consider the question further as they prepare for yearly meeting sessions this month.
Within my own monthly meeting I have attended clearness meetings this year for members seeking direction and support on the issue.
And I have seen a marked increase in the number of members taking tentative steps to withhold at least a portion of their taxes.
Reports from abroad include London Yearly Meeting’s minute of support this past summer for its employees who seek to hold back the military portion of their taxes.
Robert F. Tatman proposed a Minute on the subject, confidently presenting a target that was well in front of what any meeting had been prepared to accept thus far.
Excerpts:
[W]e are led to declare for ourselves that all participation in war and preparation for war — in any form — is contrary to the Spirit and teachings of Christ.
By this, we mean that membership in the armed forces of the United States or of any country, whether under arms or as a noncombatant; participation in, including registration under, a system of military conscription; acceptance of the privilege of alternative service as a conscientious objector; payment through taxes, both direct and indirect, for wars past, present, and future; and all other forms of participation in the war system, which now holds the world in such deep oppression, are in direct opposition to the Peace Testimony of the Religious Society of Friends.
Friends are advised to examine themselves, their finances, their possessions, and all of their associations to discover whether they are clear of such participation in war and preparation for war, and if they are not, to seek guidance and support from their monthly meetings in their efforts to attain clearness.
We accept that this search for clearness will inevitably bring us, both individually and corporately, into conflict with the laws of the United States and of other countries, and we pledge our full moral, spiritual, and financial support to any Friend or meeting in need of such support as a result of this minute.
We realize that there are many Friends who will not be in full unity with this minute at present, who will feel it is their duty as U.S. citizens to continue paying the taxes demanded of them by the federal government, and to support and counsel cooperation with military conscription.
We recognize the depth of their convictions but stand in loving disagreement with them, and we pledge them, too, our full moral, spiritual, and financial support as they struggle to reach clearness on this concern laid upon us by the Lord.
We are indeed loyal citizens of the United States, but first we are citizens of the Kingdom of God, and the higher law must always take precedence over the lower.
Kingdon W. Swayne went the opposite direction, feeling that Friends had gotten too carried away with war tax resistance and ought to reconsider.
Excerpts:
Most of the current discussion of “war” taxes within the Society of Friends is based on the implicit assumption that those who don’t pay them are morally superior to those who do.
The charge of the Philadelphia Yearly Meeting to that of is to come up with a “stronger minute” on war tax concerns than the one currently on the books, clearly implying that greater “strength” in this area must be morally superior.
In a discussion several months ago at Representative Meeting in Philadelphia, those who obey the law were compared to the Quaker slaveholders of , and not a dissenting voice was raised.
As a member of the substantial majority of Friends who are dutiful taxpayers, I have felt intuitively that my position has every bit as good a moral claim as the contrary view.
I have sought to examine that intuition in two ways: first, to identify the moral assumptions that underlie it and, second, to identify the moral ambiguities in the tax refuser position that render it unattractive to me on moral grounds.
Swayne argued:
It is important to him to be a vigorous participant in the various “circles of community” that he finds himself in, and only to be a disruptive force in those circles in the most extreme circumstances, when productive participation is no longer possible.
He feels that the national circle in the United States has not reached such a stage, and so it’s better to play by the rules.
Friends overemphasize “the dramatic, large-scale evils associated with the national security system” while remaining indifferent to other man-made sources of suffering, for instance “our transportation system [which] has brought more death and injury to U.S. citizens than all the wars of .”
The national security establishment is just a large-scale version of such thoroughly moral defenses as “police forces and locks on houses” — they are not evil in and of themselves, though they can be used in evil ways or can become aggrandized in an evil way.
But war tax resistance treats them as pure evil.
He then described the varieties of resister: the one who reduces his or her income below the tax line (the “most admirable” variety, according to Swayne), the one who tries “limiting but not eliminating federal income tax liability, and paying the required tax” (Swayne considers himself one of these, saying he “does so from prudential rather than pacifist motives” because “I think I give money away more wisely than does Uncle Sam”), and the one who refuses a symbolic “military” percentage of the federal income tax (this, he calls the “mainstream” variety).
He sees problems with this third variety:
It actually means the government gets more money in the end.
The calculation of the “military” percentage is flawed.
“It requires one to assert unequivocally that one’s own reading of the will of God is superior to that of others, not only with respect to goals but with respect to the tactics needed to achieve those goals.”
By filing legal cases contesting government actions against resisters, these resisters undermine their moral position, becoming not civilly disobedient martyrs but mere plaintiffs.
Such war tax resisters incorrectly deny that their position sets a precedent for tax resisters of all sorts.
Law-breaking reflects poorly on the peace movement in the court of public opinion.
But, he concluded:
As for the tax refusers, I hope other Quaker taxpayers will join me in accepting their position, despite its ambiguities, as being in the mainstream of Quaker thought, and therefore entitled to support from Quaker bodies.
I will support them not out of a sense that theirs is the morally superior position, but only because they are taking a greater risk.
Following that, Franklin Zahn promoted phone tax resistance as “a simple way of continuing Friends’ tradition of witnessing for peace.”
He first wrote about why resistance was important (indeed, he felt, as a regressive tax at a time of reduced social welfare spending and tax cuts for the rich, resisting this particular tax could be justified even without reference to military spending), and then explained the mechanics of how to resist and how the phone company is likely to respond.
No one has ever been jailed for refusing the telephone war tax.
Although the tax is small, its refusal by thousands of Friends could be a significant force for peace.
Gandhi, for instance, made good use of a very small salt tax.
Being “effective,” however, need not be the main motive in refusals.
A draft-aged person refuses induction not primarily to be effective but because it is immoral to support war.
The same motivation can apply for tax refusers.
There was also a brief note in that issue about a new “study document” from the National Council of the Churches of Christ on “The Churches and War Tax Resistance,” but it didn’t give much indication about the content or the context in which it had been produced.
The issue brought the news that a group of “peace tax fund” promoters in Canada had incorporated and were planning to pursue a test case in the courts that they hoped would establish a right to conscientious objection to military taxation under the new Canadian Constitution.
Kingdon Swayne’s challenge to what he identified as the orthodox Quaker position in favor of war tax resistance drew some responses that were printed in the issue.
Roland Smith, “a rather recent tax refuser,” thought Swayne’s criticism was “helpful” but not always correct.
In particular, he didn’t think that it was true that war tax resistance always would mean the government would come out ahead in the end, and he felt that the difficult (Swayne called it “arbitrary”) practice of trying to discern the military portion of your tax bill represented “not a drawback but… an opportunity for the refuser to exercise his or her conscience in deciding which percentage of which budget figure to use.”
More troubling, he thought, was the threat to democracy embodied in the idea that people could conscientiously choose to support some decisions of their elected representatives and not others.
Irving Hollingshead denied that “self-righteousness” was behind war tax resistance.
“The moral point is that war and the preparation for mass killing are wrong, and most Friends feel a moral obligation to oppose it.
Tax resistance is merely one tactic consistent with this moral position.”
Tor J.S. Bejnar looked at Swayne’s three varieties of resister and decided that the second variety, to which Swayne (and until recently, Bejnar) belonged, “barely connects spiritual and earthly matters” and so he has decided to move into the first category, which he termed “deliberate poverty.”
Alan Eccleston was glad to see that Friends were “open[ing] ourselves to the question” rather than evading it.
He felt that framing the issue as being about “moral superiority” was counter-productive and judgmental.
And he also felt that more important than strong Minutes from Meetings about war tax resistance was “the continuous witness of those who, under a concern, constantly hold the question before us through their own loving commitment.”
My personal experience suggests that we feel most anxious when we are in a stage of determined avoidance, when, intuitively, we sense something stirring within us for which we believe we are not ready.
All of our defenses are mobilized and we shut ourselves off from that inner stirring — but at a price!
Scott Crom questioned the consequentialism implicit in Swayne’s critique.
“[S]ometimes we are called upon to act in certain ways, or refrain from acting, regardless of the consequences.
Here one does not judge the morality of a choice by its results or its impact, but by something else.
This approach is the one I prefer, and I believe it has ample precedent, both in the Bible and in Quaker history.
The Ten Commandments and the Sermon on the Mount do not say, ‘Thou shalt accomplish such-and-such,’ but speak directly to actions and to attitudes.”
Ben Norris wrote that “Some Quakers are motivated especially towards striving to keep their own lives pure, simple, or consistent, and this inner spiritual state is the focus.
Others note that it is quite impossible to exist outside of some sort of economic and social system… and therefore, such an action as war tax refusal is part of a vastly complex involvement in responsible citizenship, the right ordering of our economic and social systems. Both motivations may exist in the same person.
But to concentrate on which person’s actions, public or private, are ‘more moral’ than someone else’s usurps a judgment not given to mortals, and trivializes both the spiritual and political motivations of rational change in our lives.”
Karl Meyer wrote in to promote his “cabbage patch” method of tax resistance:
the Internal Revenue Service began using a special $500 penalty against people who make protest claims on income tax returns.
This “frivolous tax return” penalty is a significant and intolerable assault on the inalienable rights of freedom of speech and religion.
It seems to me both a challenge and an opportunity for mass civil disobedience by people of conscience.
The only act needed is to assert the rights of conscience on an income tax form.
As an experiment in showing the way, I have begun to file daily protest returns for each day of .
My net income from my work as a carpenter in will be reported and distributed on 365 tax returns, at an average of about $38 per day.
Each return will be addressed to a different employee or office of IRS.
A copy of the daily return will be sent each day to a different newspaper, magazine, public officeholder, or peace organization.
If the IRS imposes penalties for all of my returns, the total assessment may rise to more than $180,000. I have already received notice of one penalty for $500. Of course I don’t intend to pay or allow collection.
I invite Friends to join with me in resisting war taxes and this penalty on the expression of conscience.
This is a good project for people like me, who feel able to protect their income and assets from seizure by IRS.
Some others, whose assets are more vulnerable to collection, may participate by filing protest statements on tax return forms, in the names of some of the victims of U.S. militarism worldwide.
G.M. Smith trotted out the argument that paying taxes is no more of a moral issue because of how the government will spend the money, than handing your wallet over to a violent mugger is because of how he might spend the loot.
He suggested instead of tax resistance that people donate (in a tax-deductible way) to charity.
“Thus, through contributions one could reduce his or her tax liability legally and at the same time be contributing to good in the world.
It is important, however, not to make one’s contributions in a tax-supported area.
There’s nothing government would like better than to dump the entire burden of social services on the private sector and have all those extra tax dollars for bombs.”
Robert R. Schutz questions Swayne’s casual assumption that because the national security apparatus is something like the local police apparatus writ large (and the police are something like the locks on our doors anthropomorphized and handed pistols) that there’s nothing inherently wrong with a military.
Schutz agrees with the theory but denies Swayne’s conclusion.
Rather: “The use of police power may be even less morally defensible than war because it is deliberate, pre-planned, cold-blooded, and because it is entirely mercenary — we hire other people to do our killing for us.”
A report on the annual Philadelphia Yearly Meeting in the same issue noted that “[m]uch of Saturday was taken up with Friends’ wrestling with war tax concerns.”
The minute which finally resulted said, in part, that “Friends are uneasy in conscience that a substantial portion of their tax dollars goes for military purposes”; that we “are ready to support a wide variety of approaches to war tax witness in accord with individual circumstances and leadings”; that “while Friends do not urge one another to undertake civil disobedience, Friends are ready to give strong support to members led to refuse payment of taxes for military purposes”; and that “most Friends strongly endorse passage of the World Peace Tax Fund legislation.”
The minute concluded, “We realize that we have no single or simple answer to the dilemma of praying for peace and paying for war.
We ask for Divine Guidance as we proceed in struggling with the issue of taxes levied for war-related purposes.”
The issue will be considered again at the sessions.
In the issue was a letter from Donna and Jerome Gorman in which they explained how they had extended tax resistance-like techniques to a State-level battle against capital punishment.
They held back a symbolic 1¢ from their electric bill to protest against the Virginia Electric and Power Company’s complicity with the state’s electrocution method of executing prisoners, and later began to also withhold 1¢ from their phone bills in a similar protest because of a state excise tax on phone service.
They saw this largely as a method of getting the attention of people to whom they could then direct anti-death-penalty outreach.
We refer to this economic and tax resistance as “penny resistance.”
Multiple innovations in economic and tax and other forms of resistance are most urgently needed to impede the various methods of carrying out capital punishment.
We pray and we hope that many others will consider joining in this resistance.
Jeff Hunn promoted the War Tax Resisters Penalty Fund in the issue.
He described it this way:
The Tax Resisters’ Penalty Fund is a sort of “mutual aid fund” for war tax resisters.
Formed in , the Penalty Fund is supported by people who contribute small amounts of money periodically to help war tax resisters pay fines and interest levied by the IRS.
Funds contributed are used to help pay not the resister’s original tax burden but what the IRS terms “statutory additions”: interest, penalties, and fines imposed because of war tax resistance.
When each supporter contributes his or her small amount, the total becomes enough to reimburse the resister for the additional cost of his or her witness.
For example, 200 supporters contributing $2.50 each could cover the aforementioned $500 “frivolous” penalty.
The Tax Resisters’ Penalty Fund has grown from 85 supporters in to 400 supporters .
The larger we grow, the bigger an impact we can make and the smaller each supporter’s contribution will need to be.
Finally, in the issue, Dan Merritt reminded people that phone tax resistance was still a good option, and noted that the Claremont, California, Friends Meeting had been refusing to pay the phone tax since the Vietnam War.
War tax resistance in the Friends Journal in
The third of Friends Journal’s special issues on war tax resistance came in , and the topic came up in several other issues besides.
An article by Mary Bye in the issue showed how the arguments for war tax resistance were starting to break the bounds of the tax arena and take hold elsewhere.
Excerpts:
In a letter from the collection department of Philadelphia Electric Company demanded payment for a backlog of refused rate hikes.
I had withheld the 13.7 percent imposed to cover the construction costs of the Salem and Limerick nuclear reactors.
Why did I take this stand?
Looking back over the years for the source of my action, I could see it springing from a long-time insistence upon justice, a small but growing willingness to risk, a perennial sense of grief for suffering, and a blossoming love of the Earth.
These are the qualities of the spirit which began to unfold into action during the early days of the Vietnam War.
Somewhere along the line, I refused to pay the war tax portion of my federal income tax.
Later the Vietnam War ground to a halt when legislation ended financial support for it.
Was it just a coincidence that our war tax resistance preceded this legislation?
Or did citizens modeling the denial of monies not only support the growing disaffection with the war, but also provide a clue to a way to end it?
We had perhaps unwittingly slipped into an old Christian strategy of living as if the Kingdom were here now, and, behold, it manifested a brave, new world, or at least the beginning of one.
War tax resistance seemed an appropriate base upon which to build a new witness of caring for the whole Earth.…
…With crystalline clarity I selected my own utility, Philadelphia Electric, and refused the rate hike for Salem and Limerick.
After 1½ years of refusal, accompanied by monthly explanations, I received a warning letter from the collection department, threatening an end of service.
The initial fright yielded to a decision to continue resisting and move as swiftly as possible to establish my independence from nuclear power forever.
I faced a new, expensive, complicated simplicity: photovoltaic cells, which produce electrical current when exposed to light, and which could free me from bondage not only to nuclear generators but also fossil fuel-fired reactors.
As war tax resistance led me to a lower income, so rate hike refusal was pointing the way to lower energy demands.
My living standard may drop, but the quality of my life soars.
Meanwhile I have discovered that Philadelphia Electric is experimenting with photovoltaics in anticipation of the coming solar age.
If the price is right, I could purchase them there.
After all, nuclear power is the enemy, not the electric company.
This is the vision, but it is a dream deferred or rather only partially realized.
Philadelphia Electric Company and Solarex, which manufactures photovoltaic cells, want to establish a demonstration project at my home that would provide between one-fourth and one-third of the daily demand here for electricity.
The stumbling block is the cost, which would possibly necessitate a 35-year pay-back period.
So I am circling the photovoltaic issue in a holding pattern like a plane above an airport.
I am searching for answers to hard questions: such as what is the equitable balance between the cost of photovoltaics and the wattage generated?
What is a reasonable payback time?
If the cost is rock bottom right now, how do we gather funds?
How do we secure state and government support?
Are churches and meetinghouses able to model this kind of caring for God’s creation?
How do we dream this dream into reality?
I would welcome your suggestions.
an ad in the issue of Friends Journal
That issue also announced a “Conference for Quaker, Mennonite, and Brethren employers, airing ways to deal with war tax resistance by employees.
Sponsored by Friends Committee on War Tax Concerns and New Call to Peacemaking.”
That conference was covered in the issue in an article by Paul Schrag.
Excerpts:
The question of how church organizations can help their employees follow their consciences — and how to deal with the risks involved for both employees and employers — were the issues that 36 Mennonites, Brethren, and Quakers struggled with at the meeting.
The church leaders, organizational representatives and lawyers affirmed their support for individual military tax resisters and for efforts to seek a legislative solution by working toward passage of the U.S. Peace Tax Fund bill in Congress.
They agreed to organize a peace church leadership group to go to Washington, D.C., to support the peace tax bill and to express concerns about tax withholding.
They also agreed to help each other by filing friend-of-the-court briefs if tax resisters are prosecuted and by sharing the cost of tax resistance penalties, if necessary.
People from churches that refuse to withhold federal taxes for employees who oppose paying military taxes shared their experiences with people from churches considering adopting such a policy.
The General Conference Mennonite Church and two Quaker groups are in the first category.
The Mennonite Church is in the second.
The meeting, held at Quaker Hill Conference Center, took place in an atmosphere of excitement generated by a gathering of people from different traditions who share a vision.
One conference participant said it was frustrating that many members of historic peace churches are unwilling to witness against financial participation in preparing for war, although they are opposed to physical participation in war.
Some said it was disappointing that so many people are unwilling to follow their consciences until the government, through the Peace Tax Fund, might allow them to do so legally.
One quoted Gandhi: “We have stooped so low that we fancy it our duty to do whatever the law requires.”
When a church or organization decides to honor employees’ requests not to withhold their federal income tax, it assumes serious risks.
Theoretically, a person in a responsible position who willfully fails to withhold an employee’s taxes can be punished with a prison sentence and a $250,000 fine.
An organization can be fined $500,000.
But such penalties have never been imposed on legitimate religious organizations, nor are they likely to be, said two lawyers at the meeting.
The usual Internal Revenue Service response to war tax resistance is to take the amount of tax owed, plus a 5 percent penalty and interest, from the employee’s bank account.
However, the IRS has not taken even this action against General Conference Mennonite Church employees who are not having their taxes withheld.
They pay the nonmilitary portion of their taxes themselves and deposit the 53 percent that would have gone to the military in a designated account.
The IRS has not touched that account after church delegates approved the policy in .
All church personnel who could be subject to penalties have agreed to accept the risk.
Friends World Committee for Consultation, which has had a nonwithholding policy , has had tax money seized, plus interest and penalties, from its resisters’ bank accounts.
Friends United Meeting adopted a non withholding policy .
Philadelphia Yearly Meeting of the Society of Friends is considering such a policy.
A representative of the Church of the Brethren said he would use input from the meeting to work toward developing a denominational policy on tax resistance.
Lobbying continues for the Peace Tax Fund bill…
The bill would allow people opposed to war taxes to put the portion normally given to the military in a separate fund for peaceful purposes.
The rest of that person’s tax money also would be designated for nonmilitary use…
Whether or not military tax resistance is effective, participants agreed that people’s moral imperative to follow their consciences must be respected.
“No conscientious objector ever stopped a conflict,” said William Strong, a Quaker representative [and treasurer of the Friends Journal Board of Directors].
“But they had to explain what they did, and the vision was kept alive, and those ripples, you don’t know where they stop.”
A postscript noted: “ ‘A Manual on Military Tax Withholding for Religious Employers,’ written by Robert Hull, Linda Coffin, Peter Goldberger, and J.E. McNeil, will be available .”
from the cover to the issue of Friends Journal
The issue was the third special issue on war taxes from the Friends Journal.
It was prompted in part by the fact that the Journal itself had received IRS levies on the salary of its editor, Vinton Deming, who had been refusing to pay income tax .
The Treasurer of the Journal, William D. Strong, explained what was going on in the lead editorial:
The Friends Journal Board of Managers has twice been unable to honor the levy against the wages of our editor, Vint Deming, for unpaid federal taxes.
In our most recent reply to the Internal Revenue Service we stated that:
It is not possible for us as a board to separate our faith and our practice: we must live out our faith.
Our earlier letter… refers to our 300-year-old Peace Testimony.
To more fully describe that part of our beliefs we enclose copies of two sections of Faith and Practice, the book of spiritual discipline of Philadelphia Yearly Meeting.
[“The Peace Testimony” and “The Individual and the State,” pp. 34–38, were shared.]
Our position of noncompliance to the requests of the Internal Revenue Service is not an easy one.
We do not question the laws of the land lightly, but do so under the weight of a genuine religious and moral concern.
We know as well that other religious groups — Mennonites, Brethren, and others — are facing this same difficult dilemma.
For this reason, many of us support the proposed Peace Tax Fund bill in Congress.
The board agreed at our meeting in to make known this continuing witness, both individual and corporate, to you, our readers.
The dilemma is clearly not the Journal’s alone.
Many Quaker institutions in the United States, Canada, and England have faced this challenge.
Beyond the historic peace churches are Catholics, Methodists, and others who are considering the whole question of taxes and militarism.
In February representatives of some 70 institutions came together at the Quaker Hill Conference Center in Richmond, Indiana, for a New Call to Peacemaking consultation on “Employers and War Taxes.”
This followed a Quaker conference at Pendle Hill considering the same concern.
The Journal board has worked at and reached unity in this matter.
We will continue to seek the light in the months and years ahead.
For now, however, we would welcome the support and reactions of our subscribers and readers.
If you’d like to share in this witness with your moral support, let us know.
If you’d like to add practical support, we would welcome it, as we are establishing a Conscience Fund.
We don’t plan extensive legal undertakings at this time, but we know that there can readily be some fees and costs ahead, as well as possible penalties resulting from our refusal to honor the levies from the IRS.
We look forward to the response of our readers. We feel that we cannot host writings in the issues of the Journal on peace and justice, on our testimonies and faith and practice, without, as an employer, living them out to the best of our God-given abilities.
Another article in the special issue was an extract from J. William Frost’s Tax Court testimony in the Deming case, in which he explained the Quaker war tax resistance practice:
The peace testimony has been a basic part of Quaker religious belief .
The testimony has not been static; it has evolved over time as Friends thought out the implications of what it meant to be a bringer of peace.
Some of the most creative actions of members of the Society of Friends have come from the peace testimony.
For example, Friends’ primary contribution to world history is that they began and carried through the antislavery testimony.
Friends became antislavery advocates in , when they realized that the only way one could obtain a black slave was to take him or her captive in war.
Pennsylvania was founded by William Penn for religious liberty.
Penn believed, and so did the early settlers, that to create a Quaker colony meant there would be no militia, no war taxes and no oaths.
These were conceived to be part of religious freedom, and in the early years of Pennsylvania, there was no militia, and there were no war taxes and no oaths.
At first, the Pennsylvania Assembly refused to levy any taxes for the direct carrying on of war.
Instead, after when the British government requested money because it was already beginning its long series of wars with France, the Crown and the Pennsylvania Assembly worked out a series of arrangements.
Those arrangements provided that the Assembly (then composed primarily of Quakers) would provide money for the king’s use or the queen’s use, but the laws also stipulated that that money would not be directly used for military purposes; i.e., there would be almost a noncombat status for Quaker money.
It could be used to provide foodstuffs to be used to feed the Indians, or it could purchase grain or relieve sufferings.
It would not be used to provide guns and gunpowder.
This policy of no direct war taxes, no militia, and no oaths, was followed in Pennsylvania .
In , a group of members of Philadelphia Yearly Meeting began the debate on whether Quakers should pay taxes in time of war.
At this time, some of the most devout Quakers refused to pay a war tax levied by the Pennsylvania Assembly.
And finally the yearly meeting agreed that those whose consciences would not allow them to pay the taxes, should not.
So the heritage of Pennsylvania was that government accommodated the religion.
The Federal Constitution allows for an affirmation, because certain religious rights are antecedent to the establishment of the government, and the government can and will accommodate itself to religious scruples of those people who are conscientious good citizens.
there was less opportunity for tax resistance because there was no direct federal taxation.
The federal government was financed by tariffs, and the tariffs were used to carry out the full operations of government.
(The major exception came during the Civil War, and here the main issues were military service and Quakers’ refusal to pay a substitution tax.)
The main Quaker response to World War Ⅰ was the creation of the American Friends Service Committee.
This organization was designed to allow those young men who did not wish to fight (conscientious objectors) to have an opportunity for constructive service (i.e., to provide relief and reconstruction in the war zone).
Friends conducted relief activities in France, and then later in Germany, Serbia, Poland, and in Russia.
The War Department accommodated itself to Friends.
There was no specific provision in the draft law in World War Ⅰ for conscientious objectors.
The War Department allowed those Friends who wished to serve in the American Friends Service Committee to be furloughed so that they could go abroad to participate in relief activities.
A second way in which the authorities accommodated Friends at that time was in relief money raised by the Red Cross for Bonds.
Much of the Red Cross effort was for military hospitals, and Friends did not wish to support that effort.
Therefore in Philadelphia an agreement was worked out whereby Friends contributed money or bonds which would be earmarked for the American Friends Service Committee or for relief activity rather than for direct war activity.
There were instances in World War Ⅱ of individual Friends refusing to pay war taxes, and the Philadelphia Yearly Meeting officially protested against certain war taxes, but the main movement against war taxes has occurred .
During the Cold War and particularly during Vietnam, war tax resistance has become a major theme in Philadelphia Yearly Meeting.
The Philadelphia Yearly Meeting, , has regularly put a discussion of war taxes on its agenda.
In many ways the Philadelphia Yearly Meeting position on war taxes is like its position was on antislavery before the Civil War: before , virtually all Friends opposed slavery.
, virtually all Friends oppose military taxation.
The difficulty in and in is that Friends are searching for a way to make their religious witness effective.
What Friends want to do is somehow change the focus of a policy which they see as destructive of what is basic to their value system.
In summary, the position of Friends is that religious freedoms preceded and are incorporated into the federal government.
Pennsylvania was founded for religious freedom, and religious freedom meant no taxes for war, no militia service, and the right of affirmation.
Friends think that the federal government incorporated part of that understanding in the affirmation clause in the constitution, in the first amendment, and in the religion clauses in the Pennsylvania Constitution.
Friends think that the government has in good faith tried to accommodate us in our position on military service, and what Friends are wanting from the government now is a like accommodation on a subject which is the same to us as conscientious objection: the paying of taxes which will be used to create weapons to threaten and to kill.
Deming represented himself next, in an article describing his “journey toward war tax resistance.”
Excerpts:
During a difficult moment [in the discussion over the Philadelpha Yearly Meeting’s response to the Vietnam War] a young Friend stood and spoke with deep emotion; and his words went straight to my heart.
It didn’t matter, he said, what older Friends might say in support of him and his generation (though support was needed and appreciated, for sure); what really mattered to him was that Friends look personally at their own lives to see how they were connected to warmaking.
If they were too old to be drafted (and most of us were) perhaps they could find other ways to resist the war.
About 20 years have gone by and I don’t even remember the name of the young Friend who spoke in meeting that day, but his words had a profound impact on me.
As a result of his ministry I decided to begin to seek ways to resist the payment of taxes for warmaking (what another Friend, Colin Bell, would term the “drafting of our tax dollars” for the military).
I should say that there was another motivating force at work on me as well.
My work for Friends in the city of Chester was bringing me into daily contact with poor and black people.
I was learning firsthand about a community — a microcosm of other urban areas across the country — that suffered the debilitating effects of chronic poverty, high unemployment, deteriorating housing, inadequate health care, and inferior public schools.
I was witnessing the insufficient funding of a so-called War on Poverty in Chester while millions of dollars and human lives were being expended in a war against other poor people in Southeast Asia.
I knew I had to do something to end my personal complicity in helping to pay for the war and to redirect these dollars to wage a more life-affirming battle against poverty and injustice here at home.
I soon discovered that it is hard to become a tax resister; there are so many basic assumptions about money and taxes that we have learned.
We are expected to do certain things in our society: when we work, we must pay taxes — this pretty much goes without question.
How else will programs get funded and bills get paid?
And those who don’t pay, well… there’s an institution called the IRS that takes care of such people and will make them pay!
There are so many good reasons for not resisting taxes.
Some of the ones I wrestled with are these:
I can’t get away with it.
IRS will eventually get the money from me anyway and I’ll just end up paying more in the end.
It won’t do any good.
The government is too powerful and they’ll not change their policies because of my symbolic act.
There are better ways to work for peace (i.e. writing letters to Congress, going to demonstrations, etc.)
There will never be a substantial number who will be tax resisters — it’s simply not realistic.
Well, there’s truth in all of these statements, but I had to start anyway.
Not to do so had simply become an even bigger problem for me.
So I began looking at the question of taxes for war and decided to start where I could, with the telephone tax.
I learned that the federal tax on my personal phone had been increased specifically to help pay for the war.
In talking with others who were refusing to pay this portion of their phone bills I learned that the risk was fairly small.
No one I knew about had gone to jail or suffered any severe penalties (beyond having some money taken from a bank account or such).
So my wife and I began to withhold these few dollars each month and include a note to the telephone company explaining our reasons.
This became an educational experience for me.
I started to get used to receiving the impersonal letters from the phone company and later from IRS, and I even came to enjoy the process of writing my own letters in response — I felt good about not paying.
In I began to feel more confident.
The IRS had not locked me up, or even taken any money from me, as I recall, so I gathered my courage and decided to take the next step — to resist paying a portion of my income taxes.
At first I included a letter with my tax form in April and tried to claim a “war tax deduction” and request a return of some of the money withheld from my salary but with no success.
The IRS computers were not impressed with my effort, and they routinely informed me that the tax code did not provide for such a claim.
So I came to a decision: it would be better to have IRS asking me for the money each year rather than my asking IRS.
So beginning in I began to seek ways to reduce the amount withheld from my regular paychecks.
Though some tax resisters at accomplished this by claiming all the world’s children as their dependents (or all the Vietnamese children), I decided to reduce the amount withheld by claiming extra allowances (which were authorized for anticipated medical expenses, etc.) and thus reduce the amount withheld.
Beginning in , when I started to work part-time at Friends Journal, and continuing until , I claimed enough allowances on my W-4 so that no money was withheld from my pay.
For several years as a single parent raising a young child, I lived very modestly, working just part-time and sharing living expenses in a communal house.
During those years I actually got money back from the government when I had paid nothing.
Since , however, after I remarried (and later had two more children) I started to owe money to IRS each year.
So each year at tax time I would write a personal letter to the president to be sent with a copy of my tax form (not completely filled out, usually just with my name and address) explaining why I could not in good conscience pay any taxes until our nation’s priorities changed from warmaking to peacemaking.
I would usually send copies of my letters as well to IRS, my representative in Congress, and friends.
Occasionally I would receive thoughtful responses, once from Congressman William Gray from my district, who is one of the sponsors of Peace Tax Fund legislation in Washington.
After a few years of this, IRS began to make some ominous threats and noises, followed by the first serious efforts to collect back taxes from me.
I should say that I redirected some of the unpaid taxes to peace organizations and poor people’s groups, some into an alternative tax fund, some into a credit union account to earn interest — and some was spent.
On two occasions — once in , again in — I went to tax court.
Each court appearance provided an opportunity to explain my witness more clearly, and to meet others in the community who were tax resisters or who wanted to be supportive.
My first day in court was in Raleigh, North Carolina, and was particularly meaningful.
About 30 of my friends went with me to lend support.
A local peace group baked apple pies and served small slices to people entering the courthouse next to a large “pie chart” that graphically showed the disproportionately small share of our federal taxes going to human services and the large piece to the military.
A local TV station interviewed me and carried a story on the evening news.
A wire service picked up on the story as well, and for several days I received phone calls from people throughout the South.
What occurred inside the courthouse was just as important.
The judge was very interested in my pacifist views:
At one point he ended the hearing and engaged in an extended discussion right in the courtroom of many of the peace issues I had raised.
It became a sort of teach-in on the subject of militarism and peaceful resistance.
Later both he and the young government attorney thanked me for what I shared and complimented me for effectively handling my own legal defense.
(I had elected not to be represented by counsel.)
Though the court eventually ruled against my arguments in the case — which did not surprise me — I feel that the whole experience of going to court was a positive one, as well as an educational experience for others.
And though I was ordered to pay the $500 or so owed in back taxes, I never did — and no further efforts were made to collect.
IRS has been more aggressive, however, in recent years.
Some funds have been seized from a bank account, an IRA was taken, and such efforts are continuing even as I write this article.
Most recently IRS has levied Friends Journal for the tax years for taxes, interest, and penalties totaling about $23,000.
I am grateful that the Journal’s board has declined to accept the levies on my salary… and that the board as a Quaker employer both corporately and as individual members supports my witness.
I don’t know what the future will bring, and frankly I try not to think about it too much.
In the past two years I have changed my approach some.
My wife and I have decided to file a joint return.
Beginning this past summer the Journal started to withhold a little money from my paychecks following my decision to complete the new W-4.
It seems appropriate just now that I devote my time to working on the earlier tax years and to finding ways to support others who are more actively resisting.
I try to stay open as well to seeking other approaches to resistance from year to year.
What are some things that I have learned from all this?
Perhaps I might share these thoughts:
Tax resistance is a very individual thing.
Each of us must find our own way and decide what works best for us.
Resist openly and joyfully, and seek opportunities to be in the company of others along the way.
When you go for an IRS audit, for instance, take some friends with you; when you go to court, make the courtroom a meeting for worship.
Don’t see IRS agents or government officials as the enemy.
Look for opportunities for friendliness, address individuals by name, be open and honest about what you intend to do.
The IRS will soon recognize that a conscientious tax refuser is different from a tax evader.
What might work one year may not the next.
Be flexible and remain open to trying different approaches.
Talking about money is hard, and it is discouraged in our society.
I remember how embarrassed the grownups in my family were when one of my children once asked at the dinner table, “How much money do you have, grandpa?”
Tax resistance helps us to remove some of these barriers, and this is good.
Sometimes our children can educate us, I should say, and provide simple insights to seemingly complex problems.
Just as I was challenged by a young Friend to consider tax resistance 20 years ago, an IRS agent was once set on his heels by my daughter.
During a lull in a long conversation about financial figures, Evelyn (only seven at the time) asked the agent, “Why do you make my daddy pay money for killing people?”
The poor man shuffled his papers, turned beet-red, cleared his throat, and ended the meeting.
There were several responses to the special issue on war tax resistance that were printed as letters-to-the-editor in the issue:
Jim Quigley wrote in to express his “admiration for the act of courage and faith represented by the war tax resisters.”
Karl E. Buff wanted to “encourage Vinton Deming to continue to resist” in the hopes that “[w]ithout easy access to huge sums of money our government would surely have to curtail its war-making propensities.”
He also put in a plug for the Tax Resisters Penalty Fund.
Eddie Boudreau suggested that someone set up a “Conscience Fund” that people could contribute to and that would help defray the legal expenses of folks like Vinton Deming.
Susan B. Chambers wrote in about her technique, which was to consult with a tax expert in order to get into the “zero tax bracket” and to contribute 30% of her income to charity.
“I am pleased not to inconvenience my friends in taking this stand,” she wrote, in what I read as something of a rebuke to those resisters, like Deming, whose resistance becomes an agenda item for their employers (though she didn’t make this explicit).
Robin Greenler wrote to support the Journal’s resistance to helping the IRS collect from Deming.
“The decisions are neither easier nor less important on corporate levels than they are on a personal level.”
Ben Richmond wrote that, for him, the question of whether a tax resister would just end up paying more in the end (with penalties and interest added to the unpaid tax) was the one he found the most difficult.
“I have never found it satisfying to think that the point of the witness was simply to satisfy my personal need for moral purity.”
But he looked into the early Quaker resistance to mandatory tithes for the establishment church and found that Quakers were willing to suffer having property seized worth several times the resisted tithes rather than pay voluntarily.
He notes also that the Quakers eventually won that battle, which is to say there are no longer government-enforced tithes that everyone must pay to an established church.
So, Richmond wrote, “I do not resist military taxes in the expectation or hope that I will succeed in keeping particular dollars from the hands of the military.
But I do expect and hope that, insofar as my resistance is in obedience to the leadings of God, it will play its small part in breaking down the legitimacy of the warmaking machinery, as the early Friends broke down the legitimacy of taxation on behalf of the state church.
I believe that in the end, Christ’s way is not only right but effective, and will prevail.
Our sufferings are small in the overall scheme of things, so I don’t wish to be melodramatic.
But, it seems to me that we cannot afford to follow Jesus for the short haul because in the short run, all that appears is the cross (which, after all is simply shorthand for suffering at the hands of a pagan empire).
Yet, it is the cross which led to the resurrection.”
In , the Friends World Committee for Consultation held their annual meeting.
They decided to retire their “Friends Committee on War Tax Concerns” and establish in its place a “Committee on Peace Concerns.”
On Brian Willson had been run over by a train while blockading the Concord, California Naval Weapons Station in protest against American wars in Central America.
A few days later, while recovering from his injuries, which included a fractured skull and the amputation of both of his lower legs, he issued a statement reasserting his continued commitment to nonviolent activism, which was reprinted in part in the issue, and which included this section:
If we want peace, we can have it, but we’re going to have to pay for it…
Our government can only continue its wars with the cooperation of our people, and that cooperation is with our taxes and with our bodies.
Our actions and expressions are what are needed, not our whispers and quiet dinner conversation.
In the issue, Jonathan Lutz gave an overview of the situation of Quakers in Scandinavia that included this parenthetical aside:
“(To my knowledge, only one Scandinavian Friend is a war-tax resister, but then, the very different political climate must be taken into account.)”
That issue also included this historical note, which it sourced to “the newsletter of Friends World Committee for Consultation, Section of the Americas”:
According to a Canadian publication, For Conscience Sake, Russia was the first nation to establish legislation exempting pacifists from paying war taxes.
“In , thirty British citizens were invited by Czar Alexander Ⅰ to establish a cotton mill in Tamerfors, which is now in Finland.
James Finlayson, the manager, submitted a petition to the Czar signed by the employees from Britain, some of whom were members of the Society of Friends.
The petition asked for freedom of conscience and religion to practice their own religion, and for exemption from military service, war, church taxes, and the taking of oaths.”
The Czar agreed to free Quaker manufacturers from taxes and support of the military.
This is the closest I’ve been able to get to a citation for this claim, and as you see, it’s third-hand and doesn’t refer to an original source.
I have seen references to Finlayson’s getting a charter from the Czar to set up his mill that included some tax incentives, but I haven’t gotten any closer to finding a clear and authoritative indication that the Czar explicitly honored the conscientious objection to military taxation of Quakers at this mill.
A note in the issue read:
John Stoner, executive secretary of Mennonite Central Committee, U.S. Peace Section, writes:
“That little Scripture passage on rendering to God and Caesar has been misused for too long, giving people an excuse for going the wrong way on important questions of ultimate loyalty.”
So John has created a lovely poster with the following words on it:
“We are war tax resisters because we have discovered some doubt as to what belongs to Caesar and what belongs to God, and have decided to give the benefit of the doubt to God.”
The posters are available for ten cents per copy (a real bargain, Friends, we can learn something from our Mennonite friends about good prices).
An excerpt from Pearl C. Ewald’s letter to the IRS was included in the issue.
Excerpt: “my conscience will no longer allow me to cooperate with any plans by our government to prepare weapons for mass annihilation.
I know that such weapons of war are under the condemnation of God.
Therefore, I am not sending in an income tax report.
I am prepared to accept the penalty for this action, and I will try to maintain a spirit of love and consideration toward you.”
illustration by Barbara Benton from the issue of Friends Journal
The issue brought an article by Eleanor Brooks Webb in which she described her family’s telephone tax resistance, and damned it with faint praise.
Excerpts:
, my husband and I have refused to pay the federal tax on our phone bill.
This is an unheroic and inconsistent witness to our conviction that participation in war is wrong and that paying for war preparations and for others’ participation is likewise wrong.
The singular virtue of this small witness is that it is something we can do.
…The payment of federal taxes was the place where other thinking people could not evade their own complicity.
We had long been convinced by such reasoning as Milton Mayer’s:
“If you want peace, why pay for war?”
But nonpayment of taxes was difficult.
My husband was the breadwinner, and his salary was subject to withholding; the Internal Revenue Service usually owed us money at the end of the income-tax year.
Nonpayment of tax was also illegal, and we’re very law-abiding people; we try to stay within the speed limit, and we calculate our income taxes scrupulously.
When I first heard of phone tax resistance, I thought it was a foolish idea.
The pennies of the phone tax were so trivial against the amount of the income tax!
But discussion in Congress about the re-imposition of the phone tax made it explicit that the reason for this “nuisance” tax was the cost of war — the war in Vietnam — and the tax was all tidily calculated for us on each phone bill.
The penalties for so trivial a flouting of the Internal Revenue Service would not likely be unendurable.
This was something we could do!
an ad from the issue of Friends Journal
The Webbs wrote a letter to the phone company with each bill (sending a copy to the IRS) explaining their resistance.
They tried to redirect the resisted taxes to the UN (but the UN turned down the donations), and then to the Friends Committee on National Legislation.
The phone company responded appropriately, by “notifying the Internal Revenue Service of what we are doing and giving us credit for the unpaid tax.”
In the early years of this saga, IRS made some effort to collect the unpaid tax.
We received notices of unpaid tax, and replied that we didn’t intend to pay it.
We received notices of intent to collect, and several times liens were issued against my husband’s salary (for sums along the order of $4.73).
We would get notices from the payroll supervisor that such a lien had been issued and they had no alternative but to pay it; and we would write back saying we were sorry they had been bothered with the matter, but we had no intention of paying the tax voluntarily, and we gave the reasons — it was another opportunity to say what our convictions were.
A number of times we received notices of tax due that we couldn’t reconcile with our carefully kept records, and we would write IRS to that effect and ask for an explanation of the assessment.
This often stopped them cold.
At least once when we were due an income tax refund, a few dollars were deducted from it for “other unpaid taxes,” or something like that, which we assumed was derived from the unpaid phone tax.
In the last few years we have heard nothing from IRS except an occasional, apparently random “notice of tax due,” which we wearily ignore.
She complained of the annoyance of all of the letter writing involved — “we have probably eight inches of file folders filled with telephone bills and carbon copies of letters.”
My husband and I aren’t consistent in our witness.
We haven’t made the effort to get our MCI [long distance] service arranged so that we have control of paying the tax (instead of American Express, through which we are billed).
I can’t handle any more letters!
But if this is all we have energy and grace to do, then I’m glad we’ve followed the leading this far.
The issue brought news of a new war tax resistance organization — “the Colorado War Tax Information Project” — associated with the Rocky Mountain Peace Center.
This project ran an alternative fund that redirected $3,500 in war taxes to social programs .
An obituary notice for Louise Benckenstein Griffiths in the same issue noted that she “refused to pay federal income tax toward American military efforts.”
This is the twenty-fifth in a series of posts about war tax resistance as it
was reported in back issues of Gospel Herald, journal
of the (Old) Mennonite Church.
The debate about war tax resistance continued at a simmer through
, and by the end of the year it was clear that
the Mennonite Church would have to have the same debate about withholding taxes
from its employees’ salaries that had occupied the General Conference Mennonite
Church .
Joel Kauffmann’s “Pontius” comic strip was a regular feature in
Gospel Herald. This example comes from the
issue.
The Center for Discipleship and the Peace Studies Program at Goshen College
will cosponsor a seminar on “Conscientious Objection to Military Taxes” on
Goshen’s campus, .
The program will feature an Internal Revenue Service representative addressing
the legalities of withholding military taxes; discussion of improved
communication between tax withholders, the government, and the church; and a
look at various patriotic and biblical objections raised by nonwithholders.
The purpose of the seminar is not to foster debate on the morality of tax
withholding; rather, persons who are already withholding taxes or who are
seeking additional information on the issue are encouraged to attend. In lieu
of a registration fee, participants will be asked to make a $10 tax-deductible
contribution.
I wonder if you could rope an
IRS
spokesperson into addressing a war tax resistance conference today.
The included an article that
summed up the state of the war tax issue in the Mennonite community. It’s the
same article that appeared in The Mennonite around
the same time and that I reproduced here when I was going through those
archives (see ♇ 4 August 2018 — search
for “Military taxes — continuing agenda in 1984”).
War tax resistance foe D.R. Yoder wrote
a commentary
for the issue in which he
argued that tax resistance was ineffective because the government can just rely
on borrowing or seigniorage if it runs out of tax money, which means ultimately
the costs not paid by war tax resisters just get shifted to other people, which
isn’t very Christian.
One stewardship issue that is seldom brought up, although one of the most
important, is how we use our tax dollars. Becky and I are comfortable in
paying local and state taxes but have come to feel that we cannot pay any of
our federal income taxes, given their use in fueling the arms race. We note
the irony that while the average Mennonite family gives the church $430 a year
for peacemaking it pays the
IRS
$1,500 for its militarism. A 4 percent tithe for the church, and a 10 percent
tithe for the government! Our response is to reduce our taxable income and
refuse to pay anything, choosing instead to use this money for serving the
kingdom. Friends of ours have taken other options such as matching their
giving to the
IRS with
their giving to the church, refusing to pay a percentage of their tax dollars,
enclosing a letter of protest with their payment. We feel that how we use our
money is a crucial test of our loyalties and commitments and must become a
stewardship issue for this generation.
Imagine with us what could happen if we Mennonites were to take the steps outlined in books like Beyond the Rat Race.
Imagine if we were to give as much to the church as we give the IRS, or if we gave our tax dollars to the work of the church, withholding them from military use?
I want to make a few comments… especially on the last part concerning the
average Mennonite family giving “a 4 percent tithe for the church, and a 10
percent tithe for the government.” I cannot understand how he can withhold all
income taxes from Uncle Sam in light of the fact the
U.S. government is
very reasonable in its demands. The government allows us to give 50 percent to
charitable causes without too many restrictions, though there are some.
Thus I ask, until we give 50 percent to charity which the government allows,
who is responsible if it is not spent right? Peters talked about the tithe for
the church. Personally I believe many of us should give much more. Just
because we feel our government does not spend all our tax money right does not
give us the right to withhold all or part of our tax money.
There was a passing mention of war tax resistance at the Bijou Community in
a article:
[Esther (Leatherman)] Kisamore, formerly of Pennsylvania, is a member of a
Christian community, called Bijou House, consisting of 13 persons. There are
four other Mennonites in this house community; the next largest group
represented is Roman Catholic. The group shares economic resources and lives
below the taxable income level as a way of avoiding the payment of war taxes.
The issue contained
a pro-taxpaying op-ed from Harold Hartzler.
Christians should pay taxes gladly, he wrote, citing Romans 13. Taxes help our
terrific government; we shouldn’t try to lower our taxes but should indeed pay
even more than is required; the government should simplify taxes and broaden
the tax base, and should increase taxes even if that makes things “unbearable.”
Alongside that commentary was this one, credited to Call to
Peacemaking:
Praying and paying: a dilemma
The question begins to sound like a cliché, we’ve heard it so often: Can we go
on praying for peace while paying for war?
But the question won’t go away. Every year in the United States we are
reminded of the reality of military preparations when the president presents
the proposed budget to congress. This year the figures reach almost beyond our
imaginations, near a trillion in total spending with more than a third for
war. A military expenditure of that enormity was once associated only with the
waging of all-out war. Now it is only preparation for war, plus minor (?)
interventions here and there.
We only need to reflect for a moment on the consequences of the kind of war
we’re preparing for to know in our hearts that the government is buying us
less security. That’s the purpose of the state? To brandish a nuclear sword
which guarantees that if used it will fulfill the prophecy of Jesus: “They who
take the sword will perish with the sword.”
Between the time the budget is unveiled and when we can no longer delay the
moment of truth with the Internal Revenue Service is usually a little less
than three months. Plenty of time to agonize whether what Caesar is demanding
to support the arms race is really what is due to Caesar.
An increasing number of concerned persons recognize the dilemma of praying and
paying and are seriously trying to decide how to resist. A leaflet, “Stages of
Conscientious Objection to Military Taxes,” by Bill Strong at the Philadelphia
Yearly Meeting of Friends and Linda Schmidt of Mennonite Central Committee
describes what some have done in response to the question of taxes for war.
The leaflet is available from New Call to Peacemaking, Box 1245, Elkhart,
IN…
Milo and Viola Stahl presented bags of groceries to a staff person at the
regional office of the Internal Revenue Service, Staunton,
Va.
Reporter Steve Shenk brought this news in the issue:
As tax season rolls around, taxpayers are faced with many facts and figures
that concern the conscience as well as the wallet. For some Christians payment
of federal income tax — the portion which goes to finance the military — is a
dilemma.
This year a group called Christians for Peace, consisting of largely
Mennonites from the Harrisonburg,
Va., area, gathered at the
regional office of the Internal Revenue Service in Staunton,
Va., on
, 1984. They came to register their concern about the amount of
income tax money which is used for military purposes. Instead of bringing
their normal checks, they came with a truckload of food for the
IRS.
The food was purchased with money that the participants withheld from their
tax payments. “We seek to follow Jesus’ call
to be peacemakers by directing our resources away from the instruments of
death and toward life,” explained Wendell Ressler, one of the organizers of
the event. “We cannot reconcile Jesus’ call to love our enemies with our
government’s call to help pay for their destruction.”
The group began the witness with a short worship service in front of the
IRS
building. There was a short mime skit entitled The Global Garden Deli which
visualized their feelings about paying for military expenditures. The theme
song, “I Am Not Willing to Buy Your Bombs, Sam,” sung to the melody “I Have
Decided to Follow Jesus,” was heard between prayers and testimony of the group
members.
Wendell Ressler then read a short statement of purpose to the small crowd of
onlookers. He explained that this action was really a pledge to reexamine the
effects of the group’s lifestyle on other people. “We do not wish to be
protected if it means others are killed in our names. We gladly pay taxes
which are used to enrich the lives of others, but it is immoral for our
government to play Russian roulette with the future of our planet.”
Christians for Peace members, Milo and Viola Stahl, then entered the
IRS
building to offer their bags of groceries in payment for the military portion
of the income tax. They were cordially received by the representative for the
regional director of the
IRS,
but told that the
IRS
could not accept the bread. When the Milo Stahls asked the representative what
the IRS
would like them to do with the food, the representative replied, “That is your
prerogative, but I cannot accept it.”
The food was then presented to the Blue Ridge Area Food Bank,
Inc., a nonprofit
community organization that distributes 220,000 pounds of food each month to
hungry people in the area. Executive Director Phil Grasty was careful to note
that he did not want to take a political stand on the issue, but he was “happy
to receive the food.” Over 1,000 pounds of canned goods were donated to the
organization.
The group repeatedly tried to explain that their intention was not to harass
the IRS
personnel. Instead their goal was to represent their concern as a Christian
witness. “The reason that I am here,” said Christian for Peace member Nate
Barge, “is that for me it is an act of faith. I am trying to bring evangelism
and social action together.”
The event attracted passersby to stop and watch the demonstration. One of
them, Dave Murphy, a member of the Staunton Christian Fellowship Baptist
Church, said, “I think it is a nice effort on their part to present what they
believe about military spending… after all it is the American way to speak
out. I am particularly pleased that they are giving the food to the Food Bank
where it will do some good.”
Members of the Christians for Peace group tried to donate food to the
IRS,
but it was refused, so they turned the food over to the Blue Ridge Area Food
Bank.
Two years after Seattle Archbishop Raymond Hunthausen’s decision to withhold
half of his federal income taxes, a religious “war tax” movement is growing
rapidly. Its numbers are being swelled both by Hunthausen imitators and by
creative new forms of protest by people who are upset by the nuclear arms race
but reluctant to put themselves outside the law.
According to new Internal Revenue Service figures, the type of protest
popularized by the Seattle archbishop has increased nearly fivefold in the
last three years, while alternative forms of protest, some of them revived
from the Vietnam War era, have also become more frequent. Among the latter
protesters are people who refuse to pay a small, token amount of tax, or
withhold federal excise taxes from their monthly telephone bills. Others file
a return and write “paid under protest” on the check, or file for a refund of
military taxes already paid. Increasing charitable giving to reduce the amount
of income subject to tax, and changing one’s lifestyle to live below a taxable
income level, are also gaining acceptance. Many religious groups, in addition,
are pressing Congress for legislation that would allow “conscientious
objectors” to divert all their taxes to “peaceful” purposes.
The Mennonite Central Committee held its executive committee meeting in
:
Executive Secretary Reg Toews reported that three staff members have requested
that
MCC
no longer withhold the military portion of the federal withholding tax from
their paychecks.
Member Larry Kehler of Winnipeg,
Man., noted that "this is a
very volatile issue in our constituency." It was observed that
MCC
is in a unique position, since it represents a wide coalition of conferences,
who come to this issue with various degrees of intensity. “Just to discuss
this issue is to raise concern in many groups,” Toews said.
The executive committee stated their intention to take seriously the request
from the staff members, as well as constituency concerns. They asked
administrative staff to work on a plan, to be discussed by the committee in
, concerning how this issue should
receive broader testing.
A letter to the editor
from Steven G. Gehman ()
rejected on scriptural grounds the “witnessing” justification of war tax
resistance, but left open the possibility that it was justified on the grounds
of conscientious objection to participation in war:
I have struggled with the war tax issue and have not reached any definite
answer. I cannot feel comfortable knowing that a great portion of my taxes is
devoted to killing or creating the potential to kill, and knowing that Jesus
commands us to have no part in war. But neither am I comfortable with war tax
resistance. There are no records of Jesus opposing taxes to the Roman military
machine. In Romans 13:1–5 Paul states his view that the government bears the
sword as God’s servant. First Peter 2:13 gives us the injunction to submit to
human authority.
I do not think either or both of these passages in themselves yield a final
answer to the war tax issue. They do help to sharpen the questions. If the
government bears the sword as God’s servant, total disarmament cannot be the
goal or the reason for war tax resistance. Neither is the desire for an
effective witness to the government sufficient reason to resist payment since
we are commanded to submit to human authority.
The question of whether or not payment of war taxes is right hinges on whether
or not payment of these taxes constitutes participation in a killing machine
to an extent forbidden by the example and teachings of Jesus. What effect does
current military technology have on our response to this issue?
Michio Ohno, pastor of the Mennonite congregation in Toke outside Tokyo, told
of his pilgrimage which included being a pastor in the United Church before
becoming a Mennonite. He also made an eloquent appeal for a peace stance and
the nonpayment of military taxes.
J. Ward Shank, in a
“Update on the peace movement in the Mennonite Church”,
criticized the modern centrality of anti-war activism among Mennonites,
suggesting that it had displaced more basic Christian themes. “Peace is a fruit
of the gospel, not its basis, or necessarily the heart of it,” he wrote. The
article only mentioned war tax resistance in passing, but of course was
relevant to it. It prompted a great deal of back-and-forth in the letters to
the editor column.
The Mennonite Church’s general board’s
“council on faith, life, and strategy”
met in . It turned out that
the Mennonite Church, like its cousins the General Conference Mennonite Church,
had employees who wanted their church to stop withholding war taxes from their
paychecks. This time around, the Mennonite Church wouldn’t have the luxury
of playing spectator in the debate:
One of the stickier issues arose out of a request from a couple employed by
Mennonite Board of Missions that federal income taxes not be withheld from
their paychecks. They want to stop paying the portion of their taxes that goes
to the military. The council tried to clarify the issue by raising underlying
questions such as “Shall a church perform a function on behalf of the state,
in this instance collecting taxes?” and “Should a church institution place
employees in a position where they do not have the option to follow their
conscience on this issue?” Vigorous discussion led to two recommendations: (1)
That this question might be considered in the forthcoming Conversations on
Faith Ⅱ meeting. (2) That a task force be appointed by the General Board.
I noticed that tax resistance was on the agenda at the General Conference
Dialogue on Faith
in also, but there wasn’t
anything meaty in the article worth reprinting here.
This is the twenty-ninth in a series of posts about war tax resistance as it was reported in back issues of Gospel Herald, journal of the (Old) Mennonite Church.
In the Mennonite Church danced right up to the brink of committing to corporate war tax resistance, as other church bodies around them considered their own similar actions.
The traditionalists were increasingly restive, though.
For example, in the issue, a letter to the editor from Robert L. Beiler took the traditional Romans 13 line and then went on to pointedly ask why war tax resisting Mennonites don’t seem to make any noise about taxpayer-funded abortions — and anyway the United States is a great country and we should be happy to pay taxes here.
The issue reported on how another Christian group was dealing with war tax resisters in the fold:
The General Board of Friends United Meeting — a Quaker denomination based in Richmond, Ind. — has adopted a policy of not withholding the federal taxes of employees who are conscientious objectors to paying taxes used for military purposes.
This means the denomination is willing to violate Internal Revenue Service tax regulations in order to support the conscience of its employees.
The policy requires employees who desire to participate in the witness of military tax refusal to first participate in a “clearness process” with their local congregation.
They are encouraged to compute the military percentage of their income tax, using the figures of the Friends Committee on National Legislation, and voluntarily deposit that sum in a special denominational account held for that purpose.
The remainder would be submitted to the IRS.
In taking this action.
Friends United Meeting is pursuing a long Quaker tradition of recognizing all outward warfare to be inconsistent with the gospel of Jesus Christ.
It joins one other denomination in taking this action — the General Conference Mennonite Church.
Friends United Meeting is also seeking legislative remedy through the U.S. Peace Tax Fund bill in Congress.
This legislation would permit tax payers morally opposed to war to have the military part of their taxes allocated to peacemaking.
Leaders of two peace organization talk about military taxes — Julie Garber of Fellowship of Reconciliation and John Stoner of Mennnonite Central Committee U.S. Peace Section.
Representatives of several “traditional peace church” denominations met to try to swap ideas about how to cope with the war tax resistance issue (Paul Schrag reporting):
Praying for peace while paying for war is a contradiction that historic peace churches must oppose by speaking out and taking action, representatives of those churches agreed at a consultation in Richmond, Ind. For some people, war tax resistance — refusing to pay the portion of one’s taxes that goes to the military — is a moral imperative.
Their consciences will not allow them to help pay for machine guns and nuclear bombs.
The question of how church organizations can help their employees follow their consciences — and how to deal with the risks involved for both employees and employers — were the issues that nearly 40 Mennonites, Brethren, and Quakers struggled with at the meeting.
The church leaders, agency representatives, and lawyers affirmed their support for individual military tax resisters and for efforts to seek a legislative solution by working toward passage of the Peace Tax Fund Bill in the U.S. Congress.
They agreed to organize a peace church leadership group to go to Washington sometime in the future to support the peace tax bill and to express concerns about tax withholding.
They also agreed to help each other by filing friend-of-the-court briefs if tax resisters are prosecuted and by sharing the cost of tax resistance penalties, if necessary.
“You may think the world will little note nor long remember what has happened here,” said Marian Franz, a Mennonite who is executive director of the National Campaign for a Peace Tax Fund.
“But I regard it as a historic meeting.”
People from churches that have policies of breaking the law by not withholding the federal taxes of employees who oppose paying military taxes shared their experiences with people from churches considering adopting such a policy.
The General Conference Mennonite Church and two Quaker groups are in the first category.
The Mennonite Church is in the second.
Mennonite Church leaders, including Executive Secretary James Lapp and Moderator-Elect George Brunk Ⅲ, came to the meeting to explore church policy options on military tax withholding.
The General Assembly of the Mennonite Church asked the General Board to develop a recommendation on the issue for consideration at the next General Assembly in .
“This roots us in a larger movement,” Lapp said of the meeting.
“It gives us ideas and handles about how other people have addressed it.
We don’t have to start from ground zero.”
General Board plans to formulate questions about tax withholding for congregations to discuss.
It will prepare its recommendation based on congregations’ responses.
The meeting, held at Quaker Hill Conference Center, took place in an atmosphere of excitement generated by a gathering of people from different traditions who share a vision.
In the long and lively discussions, participants challenged each other and their churches to recommit themselves to active peacemaking and prophetic witnessing on the war tax issue.
Robert Hull, peace/justice secretary for the General Conference Mennonite Church, said it was frustrating that many members of historic peace churches are not willing to witness against financial participation in preparing for war although they are opposed to physical participation in war.
When a church or organization decides to honor employees’ requests not to withhold their federal income tax, it assumes serious risks.
Any “responsible person” who willfully fails to withhold an employee’s taxes theoretically could be punished with a prison sentence and a $250,000 fine.
An organization could be fined $500,000.
But such penalties have never been imposed on legitimate religious organizations, nor are they likely to be, said two lawyers at the meeting.
The usual Internal Revenue Service response to war tax resistance is to take the amount of tax owed, plus a 5 percent penalty and interest, from the employee’s bank account.
IRS has not taken even this action against the four GC employees who are not having their taxes withheld.
They pay the nonmilitary portion of their taxes themselves and deposit the 53 percent that would have gone to the military in a designated account.
IRS has not touched that account since it was established after GC delegates approved the policy in .
All GC personnel who could be subject to penalties have agreed to accept the risk.
The Friends World Committee for Consultation, which has had a nonwithholding policy , has had tax money seized, plus interest and penalties, from its resisters’ bank accounts.
The Friends United Meeting adopted a nonwithholding policy .
The Philadelphia Yearly Meeting of Friends will decide in whether it should have such a policy.
Charles Boyer of the Church of the Brethren said he would use the input from the meeting to work toward helping his denomination develop a policy on tax resistance.
Participants made suggestions for improvements on a draft of “A Manual on Military Tax Withholding for Religious Employers” written by Hull, Linda Coffin of the Friends Committee on War Tax Concerns, and lawyers Peter Goldberger and J.E. McNeil.
The manual is expected to be available .
The consultation was sponsored by the Friends Committee on War Tax Concerns and New Call to Peacemaking.
The latter is a cooperative peace organization of the historic peace churches.
New Call to Peacemaking plans to sponsor a military tax withholding meeting for a wider range of church groups sometime in the future.
Whether or not military tax resistance “works,” participants agreed that people’s moral imperative to follow their consciences must be respected.
“No conscientious objector ever stopped a conflict,” said William Strong, a Quaker representative.
“But they had to explain what they did, and the vision was kept alive, and those ripples — you don’t know where they stop.
The Mennonite Church was playing catch up with their cousins the General Conference Mennonite Church when it came to deciding how to react to employees who were conscientious objectors to military taxation, but now it was their turn to begin the process.
From the issue:
As the result of a General Assembly mandate , Mennonite Church General Board has initiated a plan to consider church agency tax withholding.
The General Assembly action calls for General Board to bring to the assembly a proposal for how the church should respond to questions of conscientious objection to the payment of military taxes and the institutional withholding of the military portion of employees’ income taxes.
Steps in the consideration process, as approved at the board’s meeting, began in with participation in the interdenominational Employers Tax Withholding Consultation in Richmond, Ind. Then a working document, clarifying the issues and enumerating possible responses, will be prepared for General Board study.
Board members will devote a day to the issue prior to their regular meeting.
The discernment process will continue as revised copies of the working document are available for conference and congregational study .
A summary of conference responses will be included in the General Board docket in , when the board will develop a recommendation to be presented for General Assembly action in .
The issue noted that the “first major public event” of the Peace and Justice Center at Stirling Ave. Mennonite Church in Kitchener, Ont. “was a… seminar to explore alternatives to paying taxes for military purposes.”
In a letter to the editor in the issue, Jurgen Brauer wrote that after reading Tolstoy he came to feel that “it is high time that the issue of tax withholding (or redirecting) becomes the major issue of the church.”
The “Taxes for Peace” fund gave its annual update
in the issue.
They’d decided to donate all of the taxes redirected through the fund to the National Campaign for a Peace Tax Fund , and announced that they’d redirected about $4,000 to “the Lancaster County, Pa., Peacework Alternatives project.”
Poster on war tax resistance from Mennonite Central Committee.
The words on the poster are by John Stoner: “We are war tax resisters because we have discovered some doubt as to what belongs to Caesar and what belongs to God, and have decided to give the benefit of the doubt to God.”
It is available from MCC at…
The General Board of the Mennonite Church met in :
Chris Longenecker tells General Board how she decided to ask her employer — Eastern Mennonite Board of Missions — to stop withholding the military portion of her taxes from her wages.
Eastern Board, like other Mennnonite Church institutions, is waiting for guidance on this issue from General Board before it honors a request like this.
Ed Metzler (left) and Jim Lapp lead the General Board discussion on war taxes.
In a decision that will lead to breaking the law if approved by the General Assembly , the General Board of the Mennonite Church has recommended that war taxes not be withheld from the paychecks of denominational employees who request that.
The 32-member board passed the recommendation unanimously, with a few abstentions.
The action, which came during the board’s meeting in Kitchener, Ont., was a long-awaited response to several people at church agencies and schools who, because of conscience, do not want to pay the portion of their taxes — about 50 percent in the United States — that goes to the military.
It was also a response to an impatient General Assembly that instructed General Board to take a stand on the issue.
“This has been an area we have been reluctant to move in,” said General Board executive secretary Jim Lapp in introducing the matter.
Ed Metzler, the denomination’s peace and social concerns secretary, said the main reasons for taking the non-withholding action are to allow individual expressions of conscience and to witness against militarism.
“But is this the best way to witness against militarism?” asked Tim Burkholder of Northwest Conference.
Other board members wondered if the church corporately should break the law to satisfy the consciences of a few individuals.
The board members, meeting at Pioneer Park Christian Fellowship, gathered a day earlier than usual to take up the war tax matter.
Metzler arranged for a variety of speakers to address the subject, including two persons who have requested non-withholding — Chris Longenecker of Eastern Mennonite Board of Missions and Carman Albrecht of Mennonite Central Committee Ontario.
John Stoner, executive secretary of Mennonite Central Committee U.S. Peace Section, delivered a ringing “call for courage” based on the book of Revelation.
“It is unthinkable that John the Revelator would not see, in our time and place, the war tax demands of Western democratic militaristic capitalism as a challenge to our faithfulness to the witness of Jesus,” he said.
Bob Hull, peace/justice secretary for the General Conference Mennonite Church, explained the lengthy process that led to his denomination’s decision to honor requests for non-withholding.
It included a four-year effort to explore all legal channels — legislative, judicial, administrative — for avoiding the payment of war taxes.
Finally, at their convention in Bethlehem, Pa., 72 percent of the GC delegates voted to defy the law — the first denomination to do so.
(Several Quaker groups have since done the same.)
To date, the U.S. Internal Revenue Service has not moved against the GC Church.
In the discussion that followed, several people argued that consistent conscientious objection to war should include a refusal to fight as well as to pay for fighting.
Others wondered why the Mennonite Church — and other denominations — agreed so easily to a law in the U.S. (and earlier in Canada) that required them to withhold taxes from employees’ wages, thus putting the church in the role of tax collector for the government.
For a while it looked like the board members might postpone action on the issue or pass the buck to the 22 conferences of the Mennonite Church.
But Moderator Ralph Lebold reminded them of their instructions from General Assembly, and Dean Swartzendruber of Iowa-Nebraska Conference urged the board to “decide here today.”
In the end, the decision was made after much deliberation and considerable rewriting of the proposed action.
In addition to honoring requests for non-withholding, it includes support for the Peace Tax Fund bill in the U.S. Congress that would provide conscientious objection to war taxes and a call for “serious attention” to the question of the church as tax collector.
The recommendation will now go to the conferences for review.
, General Board will take the responses from the conferences and shape a final recommendation for submission to the General Assembly.
The board members agreed that the recommendation will be introduced in person to the leaders of each conference by a denominational staff person.
Gospel Herald kept readers up on the news of other denominations struggling with the same issue ():
Philadelphia-area Quakers took a historic step recently to aid employees who were opposed to paying taxes for war purposes.
The Philadelphia Yearly Meeting of the Religious Society of Friends, in its 308th annual session, agreed to withhold but not forward to the U.S. Internal Revenue Service the estimated military portion of its employees’ federal income taxes.
This money will be set aside in a special fund and paid to IRS with interest when there is assurance the money will not go for military spending.
Currently the organization has 42 employees, of which an average of seven are tax resisters at any time.
The decision to establish the set-aside fund for war tax resisters augments the decision to refuse cooperation with IRS levies on salaries of war tax resisters employed by the Yearly Meeting.
The policies could make the group liable for sizable fines and penalties for breaking federal law.
The Yearly Meeting also could incur liability for employees’ unpaid taxes.
And some Mennonite congregations were taking stands on their own (, Cindy Hines Kurfman reporting):
War-tax resistance is an important subject at Lafayette (Ind.) Mennonite Fellowship — important enough that members commit themselves to “support for those who, for reason of conscience, resist ‘war tax’ payment.”
To Ken Nagele, who began refusing to pay a portion of his taxes in , war-tax resistance originally meant not paying “the percentage associated with nuclear weapons.”
He now refuses to pay for “all current and past military spending,” but still pays the portion that benefits veterans in the belief that he is “helping those scarred by killing.”
Nagele uses a Friends Committee on National Legislation document each year to determine how much he will withhold.
This year the figure is 53.1 percent.
The refused portion will be deposited in the Near Eastside Community Federal Credit Union of Indianapolis.
This community-development credit union makes loans to low-income persons and small businesses in an economically depressed portion of the city.
Another member, Mary Ann Zoeller, is refusing to pay war taxes for the first time.
“As a Christian, I knew I could not, in good conscience, support the killing of others,” she says.
“Yet the existing tax laws require me to do just this, by asking me to pay taxes that finance military services.
Following Christ’s teachings of love of his persecutors, even to the loss of life, I have been led to question my support of our military.”
Zoeller sends the war-tax portion to Amnesty International, a human rights organization.
Alternative methods of war-tax resistance are also demonstrated by several families in the Lafayette congregation.
One family, whose income is below the taxable level, has written a letter to their tax commissioner since which explains their belief that paying for war is a sin.
Another couple keeps their payment to a minimum by following the example of their parents; live simply and give a large percentage of income to the church.
A Virginia congregation has decided to officially support its members who refuse to pay the military portion of their taxes.
Community Mennonite Church in Harrisonburg, Va., has 20 members who illegally withhold some of their tax money as an act of conscientious objection to war taxes or are seriously considering it.
“The congregation’s decision grew out of the desire and concern of a few of us that our action be more than the isolated action of individual conscience,” said Orval Gingrich, one of the 20. The congregation is encouraging all its members to include letters of protest with their income tax returns and has notified Internal Revenue Service that it fully supports its members who don’t pay war taxes.
By it was time for another backlash letter to the editor.
Titus Martin hit the predictable Romans 13 notes and warned readers against relying on their consciences when conscience and scripture disagree.
As a compromise he suggested that readers use charitable deductions rather than civil disobedience to lower their taxes.
Even the Presbyterians were getting in on the tax resistance act, according to this news brief:
The document describes obedience to civil authority as normative for Christians but asks the denomination to set up a special fund to support Presbyterians who suffer financial losses because of a stance of resistance.
The paper argues that withholding taxes to protest U.S. military policy is proper under certain circumstances.
Such activists are entitled to emotional support from the church, the paper says.
The IRS went on the offensive against the Philadelphia Yearly meeting, which may have been frightening news for a Mennonite Church which was contemplating taking a similar stand ():
The Internal Revenue Service has filed two suits against a Quaker group in Pennsylvania because the organization has refused to attach the wages of two employees who have withheld part of their income taxes as a conscientious protest against military spending.
The lawsuits against the Philadelphia Yearly Meeting of the Religious Society of Friends seek $17,000 in connection with federal taxes that were not paid by William Grassie and David Falls.
IRS said it takes such action against the employer of anyone who fails to pay taxes on the ground that salaries are property that can be levied by the government in such cases.
A new resource is available on the war-tax issue for Mennonite Church conferences — and others — that are currently considering whether church institutions should be instructed to not withhold taxes from the wages of employees who express conscientious objection to the military portion of their taxes.
Conferences are to submit their counsel to General Board in preparation for a proposal to General Assembly at Normal .
The resource is a just-published book called Fear God and Honor the Emperor: A Manual on Military Tax Withholding for Religious Employers.
Each purchaser of the book will be on a mailing list to receive future updates on the subject.
The book is available at a special price of $11 from Mennonite Board of Congregational Ministries…
