Some historical and global examples of tax resistance → Britain / U.K. (see also: Ireland, Scotland, Wales) → Council Tax Rebels, 2003–

From the Daily Mail, one story of the individual council tax protests that broke out in Britain, largely (at least in my records) in the span.

Soldier tax protester freed after secret donor pays debt

A 75-year-old retired soldier jailed for refusing to pay his council tax was being freed after an anonymous benefactor cleared the £1,300 debt, a local authority said.

Great-grandfather Richard Fitzmaurice, of Heacham, Norfolk, was given a 32-day sentence by magistrates in King’s Lynn, Norfolk, on after King’s Lynn and West Norfolk Borough Council failed to persuade him to pay his latest annual bill.

Mr. Fitzmaurice said he was not paying because he thought the tax unfair. A council spokesman said an anonymous donor had cleared the debt and Mr. Fitzmaurice would be freed later.

“The debt has been cleared by a benefactor who wishes to remain anonymous,” said a spokeswoman for King’s Lynn and West Norfolk Borough Council. “We have informed the Prison Service and would expect Mr. Fitzmaurice to be released later .”

Mr. Fitzmaurice, who is thought to be at Lincoln prison, told journalists before the hearing that he was: “going to stand my ground and I’m ready to face the consequences”.

His son-in-law, Arthur Osborne, 54, said he was astounded that Mr. Fitzmaurice had been jailed. The council said it had been justified in pursuing the pensioner.

Mr. Dobson said he sympathised with Mr. Fitzmaurice’s objection to the council tax. “I do sympathise. I’m a pensioner and an old soldier myself,” he said.

“But Mr. Fitzmaurice has picked a fight with the wrong people. His argument is with the Labour Government, not this council.

“We have a duty to pursue anyone who will not pay council tax. Otherwise lots of people wouldn’t pay.

“And we didn’t decide to jail him. The court did that. He was treated no differently to anyone else. We exhausted every option.”

Mr. Fitzmaurice was unhappy about the way the council funded legal advice for Mr. Dobson after a complaint was made that the councillor had breached a local authority code of conduct.

The complaint related to an extension of a council employee’s work contract and it was alleged that Mr. Dobson had abused his position. Mr. Dobson was cleared of any wrongdoing.

Mr. Dobson added: “I refute all the allegations he made about me and refute any suggestion that I have misused any money.”

A council spokeswoman said: “The Borough Council of King’s Lynn and West Norfolk is totally committed to achieving value for money for all its council taxpayers and following a massive efficiency drive was the only council in England to reduce its council tax last year, which it did by 3%.

“However, council tax funds a broad range of services including the police, fire service, county and parish council services — not just those services provided by the borough council.

“If the borough council fails to collect council tax from an individual then every other council taxpayer in the borough bears the cost of that failure.

“We owe it to them to ensure that all council tax is collected.”

She added: “Mr. Fitzmaurice does not qualify for council tax benefit, so although he can afford to pay, he is choosing not to. As a result he has been subject to the same recovery processes as any other non-payer. These recovery processes are prescribed in law.

“Mr. Fitzmaurice has chosen to pursue the matter in this manner, rather than settle his liability and raise his issues through legitimate methods. The decision to impose a custodial sentence, and the length of that sentence, rests with the magistrates.”

She went on: “This is the background to the legal expenses referred to by Mr. Fitzmaurice. A complaint was made by the former leader of the opposition against the leader of the council, councillor John Dobson to the Standards Board for England.

“The complaint was investigated by an Ethical Standards Officer for the Standards Board for England. An initial draft report was issued indicating that the council leader had offended against three sections of the Councillors’ Code.

“The report was challenged by the leader, who was advised by officers of the council as well as by senior councillors on the Local Government Association to get legal support.

“The report was shown to be substantially wrong on all three areas where the Ethical Standards Officer had contended that the leader had offended against the code.

“When the final report was issued, the leader was exonerated on all counts. If the council leader had not employed a lawyer to challenge these points, which were complex and required legal analysis to clarify, there is every possibility that a miscarriage of justice would have occurred.

“A meeting of the full council agreed, unanimously, to reimburse the legal expenses incurred by the leader, a decision that was also examined in detail by the Council’s Cabinet Scrutiny Committee.

“Since this case, the council has taken out insurance to cover any similar cases where a councillor has to defend his conduct and his case is upheld. Such insurance was not available at the time.”

Here are some excerpts from other stories of council tax resistance. From the edition of The Telegraph:

Council tax rebels appear in court vowing to go to jail

Hundreds of homeowners rebelling against record council tax increases are facing prison after being summonsed to court for non-payment of their bills as part of a protest which has been dubbed the “Can Pay, Won’t Pay” campaign.

The rebels are angry over the increase in council tax rates that have soared by as much as 40 per cent in the past two years. They have vowed to go to jail rather than pay up.

District councils have sent out the summonses during the past few weeks. The threats, however, appear to have made the householders even more determined; a few have already defied magistrates’ orders to settle the outstanding bills.

Among them is Rae Hoffenberg, a retired interior designer, who has been sent a final warning by Tower Hamlets council in east London. She has paid no council tax this year and in the latest warning was given 14 days to pay or face the bailiffs or imprisonment.

Miss Hoffenberg, who is in her mid-60s, appeared before Bow Street magistrates in London three weeks ago to defend her decision not to pay the Band H council tax on her two-bedroom flat in a converted Victorian warehouse in Limehouse, which increased by 17.2 per cent to £1,469.93 . “I am prepared to go to prison,” she said. “I have got to fight the cause. My council tax is unbelievably high and the council is unbelievably arrogant.”

Another protester facing court is Ian Drover, from Hedge End, near Southampton, who has been ordered to pay the council tax on his four-bedroom detached house in full or appear on .

Mr Drover, 43, a businessman, joined the rebels after reading about their campaign in The Telegraph in . His Band E council tax increased by 14 per cent from £1207.11 last year to £1377.09 this year.

He had been paying the tax at last year’s rate but has now stopped all payments after his summons arrived. Mr Drover, who has never been in trouble with the law before, said: “I am prepared to go the whole way on this. If none of us takes a firm stand against these threatening, high-handed and avaricious council officials, precious little will change. I am a hard-working individual, a law-abiding citizen contributing a considerable amount to the taxman, but every year I am faced with significantly higher council taxes.”

Many of the dissenters are pensioners, who say that the value of their pension has been eroded by council tax rises that have exceeded inflation. The average rise has been 7.2 per cent a year since Labour came to power in , while inflation has averaged less than three per cent.

Sylvia Hardy, 71, a retired social worker from Exeter, Devon, received a final warning letter from her local council two weeks ago. Her Band B council tax on her two-bedroom flat increased by 18.5 per cent this year from £544.21 to £644.74. She was given seven days to pay or face legal action, though so far no further action has been taken against her.

She said: “I am not paying. I will not let the bailiffs in and I am prepared to go to jail. I have no family, so if I do end up in prison I’m not going to upset anyone. At my age I don’t feel that it matters if I have a criminal record.”

Dennis Mardon, the revenues and benefits manager for Exeter district council, said: “We have to collect council taxes and we will take court action if people do not pay.”

More than 250 people in Devon have refused to pay the increased council tax rates and dozens in other local authority jurisdictions have received final warnings.

Hundreds of protesters in Surrey, Hampshire, Kent, East Sussex, Buckinghamshire, Cumbria, Yorkshire, Lancashire and Somerset — who have united under an umbrella organisation called IsItFair? — have also been sent summonses.

Most of the rebels are in the south of England. They have accused the Government of discriminating against them geographically and therefore economically. Council taxes in the south have increased by an average of 16 per cent this year compared with eight per cent in the North, traditionally a Labour stronghold.

The increases have meant that Band D properties — the most numerous in England — have had their council taxes increased by an average of 12 per cent this year, taking the typical annual council tax bill above £1,000 for the first time.

Eric Pickles, the shadow spokesman on local government, said: “It is clear now that the Government is in a panic. To most people this is another stealth tax. Most of these rebels will never have broken the law before and must be desperate.”

A spokesman for John Prescott, the Deputy Prime Minister, said: “We do not think that there were any good reasons for the high increases, but it is an offence not to pay your council tax.”

IsItFair? can be reached via its website: www.isitfair.co.uk

From the Telegraph:

Council tax rebels in court protest

A retired former magistrate made a defiant stand against the “unfair and iniquitous” council tax after he was taken to court for refusing to pay his full bill.

About 50 other council tax rebels and supporters demonstrated outside Newton Abbot magistrates court in Devon, singing For He’s a Jolly Good Fellow as David Richardson, 84, a former Royal Navy Volunteer Reserve, was summonsed for non-payment of £70.20.

He said: “I refused to pay because it was the only way to highlight the hardship this is causing to those on fixed, small and modest pensions. But I don’t intend to cost the taxpayers three square meals a day and a television by making the court lock me up.”

He added: “This tax is unjust and iniquitous because it takes no account of ability to pay and each year we are facing soaring tax increases. I felt there was no option but to stand up for it.”

Afterwards, his wife said: “I entirely support everything my husband has done and I am immensely proud of him for having the courage to make this stand.”

Albert Venison, the chairman of the Devon Pensioners Action Forum, who led the court protests, said: “This is the first of very many of our members who will soon be clogging up the court system in Devon.

“There is a lot of anger about the size of the increases and the impact they are having on older people.”

From the London Times:

“Grey martyrs” take tax fury to the streets

Pensioner groups are planning mass rallies to protest against another inflation-busting increase in council tax disclosed in ’s Times.

To highlight the cause, the growing anti-council tax lobby is seeking “grey martyrs” prepared to go to court, and even to prison, over nonpayment of bills.

Potential volunteers are being given advice on what they can say in court, what the bailiffs are entitled to remove and how to get round rules that take backdated payments out of the state pension. The self-employed with no pensions and hidden savings are the strongest candidates, as non-payment can lead to prison sentences.

Rallies are being held to coincide with court appearances of the hundreds of pensioners who have so far refused to pay all or part of their bills.

The escalation of the council tax rebellion comes after a survey in The Times showed proposed average council tax increases of 7 per cent, three times the rate of inflation. It also coincided with meetings held by Nick Raynsford, the Local Government Minister, with West Oxfordshire district, which is proposing a 33 per cent increase, and Breckland council, which has just revised a 14 per cent increase down to 12 per cent.

“There will be inevitably be a fair degree of unrest as any increase in April above the cash increase in the state pension is just not going to be acceptable to pensioners,” Help the Aged said.

At least 30 groups have now been set up throughout the country to campaign for the abolition of council tax based on property prices. These groups are co-ordinated by the IsItFair campaign, based in Hampshire, which is supported by the National Pensioners Convention and the Royal British Legion.

Dozens of local groups have also been set up by pensioners across the country. They include the Harrow Council Tax campaign and the Devon Pensioners’ Action Forum.

Christine Melsom, a founder member of IsItFair, said that thousands of pensioners had joined the groups. She said the campaign was now focusing on the court appearances of people who had refused to pay council tax. A rally is to be held in Barnstable, outside North Devon Magistrates’ Court, and on in Exeter. “We notify every group about our rallies and sometimes people come from all over the country,” Mrs Melsom said.

She admitted that campaign groups were now encouraging volunteers to refuse to pay all or part of their council tax payments. She also said that they were frustrated because once the cases reached the courts, many pensioners agreed to pay the fines rather than face the bailiffs or prison.

While most defaulters would not go to jail because the Government was entitled to deduct payments from state pensions, the self-employed “don’t always have state pensions and if they have hidden savings the Government cannot deduct council tax payments. Of course we do not ask them not to pay their council tax. But if they volunteer we can help them and highlight their case.”

…and the Times:

Protesting pensioner will go to jail rather than pay

A defiant 83-year-old pensioner who was taken to court for refusing to pay an 18 per cent increase in her council tax said that she was prepared to go to jail.

Elizabeth Winkfield emerged from court dressed in grey and surrounded by elderly campaigners vowing to continue her rebellion. “I am past being scared about what will happen to me,” she said.

Miss Winkfield is the latest “grey martyr” to risk a prison sentence to highlight pensioners’ anger against successive rises in council tax. As disclosed in The Times, campaign groups are now galvanising pensioners throughout the country to refuse to pay all or part of their council tax bills in protest at the increases. Last year the average rise was 13 per cent and this year it is to be 7 per cent, according to a Times survey.

Miss Winkfield, who makes her own clothes and lives on the state pension of £312 a month, was ordered to pay £99 plus £10 costs after a brief appearance in court .

Outside Barnstaple Magistrates’ Court in Devon Miss Winkfield, dressed in a grey coat, jumble-sale hat and a suit she made herself, said: “Even if I was a millionaire I would not pay it. I might die before I pay. I am past being scared about what will happen to me. If they send me to prison, then that is what will happen. I have never been in a prison. I don’t like the idea, but I would just put up with it.”

Miss Winkfield, who lives alone in a bungalow at Westward Ho!, admitted in court that she had no defence to failing to pay £98.80 of the £747.812 tax on her Band C home. She decided to pay a 2.5 per cent increase, in line with inflation, rather than the 18 per cent set by Devon County Council.

She was the only one of 110 people ordered to pay their council tax to attend the hearing . It was explained to her that the council had a number of methods of enforcing the order to pay the tax before the last resort, when she could be sent to prison.

Asked in court how she would feel if bailiffs were sent in to seize goods from her home, she said: “I haven’t got much for them to take.”

Another Devon pensioner is due in court this month over non-payment of council tax. Sylvia Hardy, 71, from Exeter, is due before magistrates on over the £91 she owes on her Band D flat.

The Telegraph also covered the Winkfield case:

I’ll go to prison, says council tax woman rebel, 83

An 83-year-old woman said yesterday she would go to jail rather than pay her full council tax.

Elizabeth Winkfield left Barnstaple magistrates court in Devon to cheers from supporters as a pensioners’ revolt against above-inflation council tax rises spread.

Miss Winkfield is one of 820 members of the Devon Pensioners’ Action Forum, which was created after the county council increased its tax by 17.9 per cent last April.

She faced a bill of £787.81p for her band C bungalow in Westward Ho! on the north Devon coast. She held back £98.80, deciding that, in line with inflation, she was prepared to pay only 2.5 per cent more than the previous year.

Miss Winkfield, who was wearing a suit she made herself and a hat from a jumble sale, was ordered to pay the council £99 and £10 court costs.

As 30 members of the action forum waved banners in support after the hearing, she said: “Even if I was a millionaire I would not pay it.

“I might die before I pay. If they send me to prison, then that is what will happen. I paid the 2.5 per cent increase but I cannot afford any more. I don’t like the idea of prison but I would put up with it.”

Miss Winkworth was one of 110 people issued with liability orders by North Devon magistrates on behalf of Torridge district council, one of the authorities collecting the tax for the county council.

Albert Venison, 79, who is organising the revolt, said his campaign was ready to contest all 54 county council seats next year.

Condemning the liability orders as “diabolical and unsympathetic”, he said: “Miss Winkfield did absolutely brilliantly.

“It is a sad reflection on our society when an 83-year-old woman is taken to court because she owes 98 quid to the council. She has worked hard all her life. God knows, she must have paid enough tax over the years.”

Another council tax strike around the same time was motivated by anti-Traveller sentiment, according to a Telegraph article:

Villagers refuse to pay council tax in protest at travellers’ camp

A village is planning the country’s biggest council tax revolt to protest against the establishment of a huge, illegal travellers’ camp on its outskirts.

More than 1,000 householders in Cottenham, just outside Cambridge, have already pledged to withhold payment on their bills in an attempt to force the local council to take swifter action against hundreds of travellers who have moved on to a site on the edge of the village.

The BBC had several reports on the protests. :

Barbara Lockwood, 72, owes Broadland District Council more than £160 after refusing to pay last year’s 16% rise.

Mrs Lockwood, from Hellesdon, founder of Folk Against Council Tax (FACT), was warned by Norwich Magistrates on to pay up or face bailiffs.

Mrs Lockwood said after the hearing it was against her principles, but she may have to settle the tax bill.

“I come from an age group of people who did their best to pay into private pensions, to buy their own home and have something worthwhile to live on.

“But we pensioners are slowly waking up to the fact that we are being absolutely fleeced,” she said.

In court she read out a long political statement applauded by fellow FACT members, but magistrates said it was the wrong place for such a statement and had no option but to grant the district council a liability order.

:

On , magistrates in Llwynypia, Rhondda, ordered Angela Richards to pay almost £1,000 arrears.

But she says the tax is unfair and she will face the consequences even if that means jail.

Rhondda Cynon Taf council said it had “explored all the options available to assist Mrs Richards meet her council tax liability.”

:

A retired clergyman and his wife say they will go to jail rather than pay their council tax increase in protest over the system.

Alfred and Una Ridley, both 70, from Towcester, owe £596.15, claim South Northamptonshire District Council.

On , Towcester magistrates issued a liability order, which means that they will have to go back to court if they do not pay up.

The couple insisted they would not make the payment on a matter of principle.

A court packed with the Ridleys’ supporters heard Alison Sharman, prosecuting, say the pair had been issued with demand notices and a reminder before being ordered to court.

“I’m a protester against the council tax system,” Mr Ridley told magistrates.

“It takes no account of people’s ability to pay and this hits those on low fixed-incomes and pensioners. It makes day-to-day living very difficult.”

Mr Ridley said the council tax for had increased by 8.5% against the backdrop of what he called “appalling” wastage.

Mr Ridley said he was paying council tax at last year’s rate, plus an amount to cover inflation, until , when the summons was issued.

His wife, a part-time music teacher, stood by his side in the dock.

She later told magistrates that pensioners had suffered because of the widening gap between state pensions and council tax.

Magistrates’ chairman Wendy Huckaby said she understood what they were doing, but had to issue a liability order.

Speaking outside court, Mrs Ridley said she was determined to fight the “unfairness” of the issue by going to prison if necessary.

“I’ve never been to prison so I can’t get my head around what it would be like,” she said.

“I don’t look upon it as a jolly or an easy thing to do so I would have to take it realistically when it happened to me.”

The Daily Mail did a follow-up on the Winkfield case ():

Rebel pensioner: I’d be a fool to pay council tax

An 84-year-old woman is due back in court this week after again refusing to pay her full council tax.

Asked today whether she would ever be prepared to pay the full sums, Elizabeth Winkfield said: “If I give way now I will look a fool, won’t I?

“I am not going to volunteer to pay.”

The grey-haired 4ft 10in rebel is set to appear before magistrates on in Barnstaple, north Devon, over £128.58 she owes for her council tax.

Miss Winkfield, who lives alone in her Band C bungalow in Westward Ho!, is still being pursued by bailiffs for the £172.90 she owes after failing to pay her full bill from Torridge district council.

That outstanding sum includes sums for bailiffs and summons costs.

Miss Winkfield said she was prepared to go to prison, adding: “I am too old to worry about it that much.”

As for Chancellor Gordon Brown’s Budget announcement of a one-off £200 payment for pensioners to help with council tax bills, she said: “It is a sop. He just wants people to vote for him.”

Her protest began two years ago when her council tax rose by £114 to £747 and she paid the council just an extra 2.5% to meet inflation.

When her council tax rose by 6% to £793 for she again paid the council only extra 2.5% for inflation.

The pensioner’s council tax bill for the 12 months to is set to rise by 3.8%.

After her first court appearance, Miss Winkfield was critical of the way the Government “poured money down the drain” and gave millions a year to the EC.

“I would not pay the bill if I was a millionaire, and I am not refusing because I cannot afford it. I am making a stand because it is iniquitous,” she said.

Miss Winkfield will be supported on by members of the Devon Pensioners’ Action Forum, which has been campaigning for council tax reform.

Chairman Albert Venison said today: “We will have as many people there as possible.”

And the BBC returned to the Hardy case ():

Pensioner prepared to go to jail

A Devon pensioner has been given a suspended seven-day prison sentence for refusing to pay all her council tax.

Sylvia Hardy, 73, of Barrack Road, Exeter, is continuing to refuse to pay the outstanding £63.71 she owes Exeter City Council.

Magistrates told Ms Hardy the debt must be paid within 56 days otherwise they have the option to send her to prison.

Outside court on , Ms Hardy called the tax “daylight robbery” and said she would not be paying it.

She said her pension simply cannot keep up with the rises in council tax.

Ms Hardy said: “We’ve tried all the other methods — talking to the councillors, the MPs, writing letters, you name it.

“But it still went on and we feel we’ve got to do something and if you start on direct action you’ve got to go the whole way. It’s no good giving up half way or they’ve won.”

Members of the Devon Pensioners’ Action Forum had earlier tried to stop officials entering the Exeter court.

Passing sentence, the chairman of the bench told Mrs Hardy she had now had her day in court. He urged her to pay the outstanding amount and not become a martyr.

Last year the 73-year-old wrote to Exeter City Council, asking them not to accept any donations or payments on her behalf, after they had accepted a cheque to pay her bill following a court appearance.

In 2005, The Times reported on what it said was the first person imprisoned for council tax resistance ():

Vicar who refuses to pay council tax is sent to jail

Alfred Ridley arrived at Towcester Magistrates’ Court carrying his toothbrush after refusing to comply with a court order that he repay £691.15 in arrears that he owed to South Northamptonshire Council. He was jailed for 28 days.

“We have been very patient with you,” John Woollett, a magistrate, told him. “As you have failed to pay we have no alternative but to enforce the suspended prison sentence.”

Mr Ridley replied simply: “All right,” but his supporters, who had packed the courtroom, cried “Shame!” “It’s a disgrace!” and “Kangaroo court!” Mr Ridley then addressed the court, saying: “The council tax has risen by 76 per cent in the last few years. I’m not paying it because it’s an illegal tax.”

Mr Woollett had to be escorted from the court complex by police after he was surrounded by booing protesters.

Mr Ridley said that despite being anxious about going to jail he would not pay an “unfair” council tax increase. “I am prepared to go to jail but I am only the first,” he said. “I am anxious about it, I don’t know what it is like in prison.”

Mr Ridley and his wife Una, 72, had paid an increase of 2.5 per cent on their previous bill to cover inflation, leaving them only £63 in arrears, but with court and bailiff costs the amount they owe now stands at nearly £700.

After the hearing Christine Melsom, the founder and leader of the national anti-council tax pressure group Is It Fair?, said she was shattered by the decision: “It is a really wicked tax, and an upside-down world when a man goes to prison for withholding a portion of his council tax when you can hit someone over the head with a bottle and get a caution. People have come here from as far away as Sheffield, Blackpool and Cornwall to support Mr Ridley. We have thousands of members of all ages from across the country.”

Mrs Melsom added that she was considering staging a protest march in London.

Meanwhile, Mr Ridley’s son Joel, 35, said: “He is a man of principle and he might well go through all this again when he comes out. It all depends on how he finds the next 28 days.”

Mrs Ridley said that she was proud of her husband’s stance and that she was preparing to write letters to Tony Blair every day during his imprisonment: “The state of the council tax system is a very serious issue. The Government needs to listen and put things on a basis of people’s ability to pay. We knew this would be the end of a long journey.”

Earlier Mrs Riley told The Times how the couple had managed to foil efforts by bailiffs to remove property. “So long as you make yourself secure, close all the downstairs windows and all the upstairs ones too, the bailiffs cannot make an entry,” she said.

Joe Harris, general secretary of the National Pensioners’ Convention, said: “It is a disgrace that in a country with the fourth-richest economy in the world we are locking up pensioners because they can’t afford to pay their council tax.

“While ministers are sunning themselves on foreign beaches, English courts are sending older people to prison because their state pension is so pitifully low.”

The Ridleys receive £400 a month church pension as well as the basic state pension of £131.20, so they do not qualify for pension credit.

Juliet Lyon, director of the Prison Reform Trust, said: “The average cost of keeping someone in jail for a month is more than £3,000. Surely there must have been a cheaper way of dealing with the £63 originally owed?”

She added: “Protest and civil disobedience also raise the question of whether campaigners should be able to choose prison to publicise their cause.”

Mr Ridley’s prediction that he is “only the first” is likely to be realised when Sylvia Hardy, 73, appears before Exeter magistrates on . The former social worker faces seven days in jail for non-payment of her council tax bill.

…and the BBC put in their two pence ():

A retired vicar, jailed for refusing to settle his council tax bill, has been told he will spend all his sentence in the high security Woodhill Prison.

Alfred Ridley, 71, from Towcester, Northants, has been told that because he is serving a short 28-day sentence it is not worth moving him.

Ridley was jailed on by Towcester magistrates for ignoring a court order to pay the arrears.

On his wife Una Ridley said her husband did not mind Woodhill Prison.

“They said he will spend all the time in Milton Keynes. I don’t mind and neither does he because it is only half an hour for me to visit him,” she said.

Woodhill houses some of the most violent prisoners in the country.

Mrs Ridley said she visited her husband on and he was in a “bullish” mood having been to church that day.

She said: “He told me it was a good strong service with lots of modern hymns.

“The staff are treating him well and are very polite and courteous.”

Ridley, a retired former Church of England clergyman, was jailed for ignoring a court order that he repay £691 in arrears to his local authority.

He had been given a suspended sentence in but refused to comply with the court order to repay the money.

Ridley was told by Towcester Magistrates there was “no alternative” but to jail him.

The dispute arose when the council announced it was increasing its annual tax by 8.5% in one go. Ridley and his wife Una refused to pay a rise above the rate of inflation.

South Northants Council have now said that when he is released he will not be liable for the money.

Mrs Ridley revealed that another council tax protestor Sylvia Hardy from Exeter, who is also facing jail for non-payment, is to visit her husband at Woodhill on .

…and then Sylvia Hardy was put behind bars. The Daily Mail reports ():

“Terrified” pensioner jailed over £53 tax bill

She has paid taxes throughout her life, has never claimed benefits and has never been in trouble with the law.

But retired social worker Sylvia Hardy, 73, became the first woman pensioner to be jailed for refusing to pay council tax arrears when she was sentenced to seven days in prison at Exeter magistrates court.

She said she was “terrified” by the thought of prison but vowed to carry out her protest because it was “the only way to get our voices heard”. She had been told the prison beds were “very hard” and was worried sleeping on them with her bad back would be painful.

Ms Hardy, 73, from Exeter, Devon, failed to pay her arrears of £53.71 in council tax from last year — plus £10 costs — and was in breach of a 56-day suspended committal order.

Jailing her for seven days at Exeter Magistrates’ Court chairman Louis Crowden said: “If everyone paid their debts on the basis of what they thought appropriate this country would descend [sic] into anarchy.

“You have been given every chance to pay and have willfully refused to do so.” The chairman said they had no choice but to commit Ms Hardy to prison for seven days, telling her: “You may think you are a martyr but you are not.”

As Ms Hardy, from Barrack Road, Exeter, was led away the chairman of Devon Pensioners’ Action Forum, Albert Venison, shouted at the bench: “You are on a completely different planet you people.” There were other shouts of “pompous ass” and “shame” from other supporters of Ms Hardy who were packed into the small courtroom.

Ms Hardy marched to the court from her home accompanied by banner-waving supporters, and was greeted by a huge crowd of other backers before she went in to face the magistrates.

She was told that a telephone offer of payment for her outstanding arrears had been made, but she politely refused it. In court the clerk, Paul Vincent, asked her whether she intended to pay the outstanding amount today or at any time, and Ms Hardy replied: “No.”

Prosecutor Kevin Hughes told the magistrates: “She has made it clear to the council she has no intention of paying the £63.71. We are here to ask you to consider whether she should go to prison for seven days.”

Ms Hardy, who refused an offer to speak to the court’s duty solicitor, told the court: “I made a decision to withhold part of the council tax demanded by Devon County Council because the increases during the past 10 years have risen by 50 per cent.

“In one year alone the increase was 18.5 per cent and in another 10 per cent. My occupational pension increases by only 1.7 per cent a year and the inflation rate by between one per cent and three per cent. On top of this tax, we are required to pay the highest water rate in the country, plus ever-increasing payments for gas, electricity, telephone, etc, well above the inflation rate.”

She said incomes for the majority in the South West fell far behind these demands, and people were losing the ability to have any kind of quality of life. “Undoubtedly this is totally unfair and has got to stop,” said Ms Hardy.

She told the court: “Letters and lobbying to MPs and councillors have fallen on deaf ears and all that is left is to take direct action, whatever the consequences.

“Throughout history, people have fought to change laws which are unjust, and often the only way to do this is to break the law or ignore it and to accept the punishment. That is why I am appearing here today to accept my punishment for desperately trying to salvage my ever-reducing quality of life.

“We are trying to bring home to central government and local government that if something is not done very soon to put right the many injustices the people of this country have to suffer year on year, the normally docile English people will say enough is enough and will all gather together in mass civil disobedience.” Ms Hardy said she had sensed for some time the anger which was in evidence in the community, adding: “I feel that an uprising is not far away.”

She went on: “If the sacrifice of my liberty for seven days does anything to force politicians to begin to serve those who elected them to office, it will be worthwhile.” Ms Hardy said those with incomes just above the cut-off point for means-tested handouts were being subjected to discrimination and this was “totally, totally unfair”.

She continued: “Even now there are several pensioners in other parts of the country who are already in prison or about to be committed because of the obscene council tax demands. Many people believe that this tax is daylight robbery, so why are we victims rather than the perpetrators being sent to prison?”

She called on all councils throughout the UK to “grasp the nettle and tell the Government that you will stop providing the expensive services, such as education, unless sufficient sums are made available, and stop leaving it to the oppressed taxpayers to do your jobs for you”. Ms Hardy’s supporters were planning to travel in a convoy of cars to the prison in which she will serve her sentence to demonstrate outside in a show of support.

morning a band of Ms Hardy’s supporters will hold a vigil outside Exeter Cathedral, and will do so every day until she is released from prison. Ms Hardy left behind a comfortable two-bedroomed top-floor flat with distant views to the sea and across the city.

Before she went into court , she said she believed the stance of the tax rebels had played a part in the Government’s decision to shelve the re-evaluation of the council tax system. A few days ago she visited retired vicar Alfred Ridley, 71, from Towcester, Northants, after he became the first council tax rebel to be jailed for refusing to pay arrears.

Adrian Thomas, spokesman for Help the Aged, said: “Help the Aged cannot condone the breaking of the law. We do, however, recognise the fundamental unfairness of council tax and the massive impact relentless rises have had on pensioners’ quality of life.

“Pensioner poverty is a reality for two million people in this country. They desperately need, and deserve, a system that takes into account ability to pay.

“We are calling for decisive action from the Government to reform local taxation. Any indication from this week’s Labour Party conference that this is on the cards would be warmly welcomed.”

Mr Thomas added: “We are concerned at reports that Mrs Hardy suffers from food allergies and as such is not expecting to be eating much during her stay in prison. We would hope that any similar cases would be dealt with by magistrates passing non-custodial sentences.”

Hardy was scheduled to be released on . The BBC reported ():

Supporters of the pensioner have been holding a vigil for her in the grounds of Exeter Cathedral.

Organisers of the vigil said they would be at the cathedral between 1000 and 1600 BST for the rest of the week.

Only two protesters will be at the cathedral at any one time, but organisers said it was enough to keep Sylvia Hardy and the council tax in everyone’s thoughts.

Stan Fitton, one of the organisers, said: “Judging from the passers-by, most people are fully aware of what’s happened to her and we’ve had a lot of sympathy and interest.”

Britain’s biggest pensioner organisation, the National Pensioners’ Convention, condemned the sentence.

Convention president Frank Cooper said: “Sylvia has taken a courageous stand to highlight the inadequacy of the basic state pension by showing how difficult it is for millions of older people to make ends meet and pay their bills.”

Ms Hardy was said to be in a “good frame of mind” after her first night in prison, council tax activist Albert Venison said, although she did not sleep well because the cell’s hard bed aggravated a back condition she has.

The Sun reported that Hardy was unrepentant ():

Tax rebel: I’ll go back

A rebel council tax pensioner freed from jail after an anonymous benefactor paid her debt said she would be prepared to return to prison over her campaign.

Sylvia Hardy was dramatically freed early from prison last night.

And the 73-year-old vowed: “I’ll go back if I have to.”

Sylvia revealed she would not pay the full council tax bill for this year — and expected to be up in court again.

She said: “I am not paying my full tax this year either. I have had my final demand.

“No doubt I will be getting a letter telling me I have got to go to court again.

“I will go to prison again if necessary,” she added.

Sylvia was released after just 30 hours of her seven-day sentence when her tax arrears of £53.09 were paid.

She was driven 100 miles by taxi from Eastwood Park prison, Gloucs, to her home in Exeter.

As she got back to her flat, clutching a huge bouquet, she said: “I don’t have any regrets.

“This Government has to learn that we pensioners are not going to take these rises and there are plenty of others who are prepared to do what I have done.”

Sylvia said she was well treated in jail by staff and inmates, who had seen her case in the news. She admitted she had found it hard to sleep and had suggested bringing in Jamie Oliver to improve prison food.

Sylvia was jailed because she refused to pay an above-inflation rise on her Band B flat.

Council tax campaign leader Albert Venison, 80 said she had seemed in “good spirits”.

And then we get to the Fitzmaurice case that started today’s Picket Line, beginning with the Lynn News on :

A pensioner who says he’d rather go to jail than pay his council tax remained defiant on when Lynn magistrates ordered him to pay up.

Veteran soldier Richard Fitzmaurice (74), of Heacham, is refusing to pay a penny, despite being given just 14 days to pay his council tax in full — just under 1,300.

Failure to pay will result in bailiffs being sent to his home in Ringstead Road, and if that fails he could be jailed for up to three months.

The great-grandfather appeared in court on a summons for non-payment of almost 400 he owes West Norfolk Council so far on his Band D home.

He has refused to pay since the last increase in and although he can afford it, he decided to take a stand because of its “blatant abuse” of pensioners.

He has objected to council tax rises for many years, but he said the “last straw” came when taxpayers’ money was used to pay a 23,000 legal bill racked up by Tory council leader John Dobson when he hired a lawyer to defend himself against Labour allegations.

Presiding magistrate Norman Jelliman told Mr Fitzmaurice the council was acting properly in now asking for the full amount.

Imposing a liability order requiring him to pay in full, he said: “You have to realise the council deals with thousands of council taxpayers. There has to be rules otherwise there would be chaos. It can’t change those rules to suit particular individuals.”

Mr Fitzmaurice told magistrates he would not pay up, and outside the court he said he was still prepared to go to prison.

“Once I’ve been to jail I know I will have to eventually pay, and I will, but I am going to jail first to show my protest is sincere.

“I am protesting not for myself but for all the other pensioners who can’t afford their council tax. I know the difference between right and wrong, and I’m not the kind of chap who would break the law willingly, but I am doing this out of principle.”

Sylvia Hardy was back at it in 2007 (BBC News, ):

A Devon pensioner has appeared in court for refusing to pay her council tax and vowed to go to prison for a second time rather than pay what she owes.

Sylvia Hardy, 75, admitted owing £74 council tax to Exeter City Council when she appeared before city magistrates.

Magistrates made a liability order but costs of £35 requested by the council were not granted.

The chairman said: “We recognise you are on a restricted income. We are not going to order costs.”

Ms Hardy, from Barrack Road, Exeter, was accompanied to court by members of the Devon Pensioners Action Forum.

She was summoned over a shortfall in the £740 bill for her Band B two-bedroom flat.

Afterwards, the retired social worker said she would not pay and expected visits from the bailiffs before being brought back to court for non-payment at a future date.

The self-confessed rebel began her protest against council tax in , when it rose by 18.5% and her pension increase was less than 3%.

In she was sentenced to seven days in prison for withholding payment of £53.

But she was released after just two days when a mystery benefactor, calling himself Mr Brown, paid her outstanding bill.

The arrests of retired vicars, veterans, and other pensioners proved to make for such bad press, that the government by was making plans to eliminate the possibility of jail sentences and to rely on civil proceedings against resisters to try to find and seize their assets. See “Council tax rebels to have bank accounts frozen instead of being imprisoned” Daily Mail :

[Local Government Minister John Healey] added: “Our aim is to increase collection rates still further and cut the number of people sent to prison each year for not paying their council tax.”

Some 368 people were sent to prison for non-payment of council tax in , he said. Another 335 were committed but did not serve a sentence.

There has been a number of high-profile council tax protesters who have attracted national attention by risking jail through their refusal to pay.

Most recently, 71-year-old Josephine Rooney spent a second stint behind bars after steadfastly declining to pay her Derby City Council bills.

Miss Rooney refused to pay in protest about the poor state of her street, which has been a magnet for drug-taking and prostitution.

Last month, the city council finally wrote off her £1,476 bill for to because it is regarded as “irrecoverable” once a sentence has been served.

In , the latest year for which figures are available, more than £130 million was written off by town halls.


Some bits and pieces from here and there:


Some bits and pieces from here and there:

Speaking of council tax resisters, here’s another one, from :

Courier refused to pay council tax while travellers camped at layby

Protester could have bank account frozen

A north-east man who staged a council-tax protest against travellers camped illegally near his home has been told his bank account could be frozen and his property seized.

Billy Thomson told Aberdeenshire Council he would not pay his council tax while travellers were camped in a layby at Garlogie.

Now, the authority has called in sheriff officers, who have threatened to freeze the self-employed courier’s bank account and seize property from his home in an attempt to force him to pay the £700 bill.

The 59-year-old first took a stand against the authority when caravans were parked in the layby on the B9119 Aberdeen to Echt road for nearly a year in .

When the travellers left he began paying his council tax again, but stopped in when travellers camped there for about four months.

The layby has since been shut to prevent travellers from returning.

Mr Thomson, of Garlogie Cottages, said he respected travellers’ rights, but criticised the council for “persecuting me, but not them”.

He said: “While the travellers were parked there no one could use the layby, and it had been a well-used service.

“I decided that from then on, when these people are parked there without paying council tax, neither would I.

“I know a lot of travellers — they are decent people and I respect their choice of lifestyle, but Aberdeenshire Council has shown double standards.”

Mr Thomson said he first received notice that Aberdeenshire Council was seeking the unpaid tax when he received a letter from the authority earlier .

He said he took the letter to the council’s Inverurie office seeking an explanation as to why the authority was seeking payment from him but not the travellers, but “never got a straight answer”.

“I cannot see any difference between me not paying my council tax and the travellers not paying it,” he said.

A spokesman for Aberdeenshire Council said: “We take the recovery of council tax very seriously and we continue to make efforts to collect tax which has not been paid.”

For those of you who don’t speak English as the English do, “travellers” I think refers to either vagrants, gypsies, or Irish Travellers; while a “lay-by” is something like a highway rest stop.

Here’s another example:

Protest at bumpy road danger zone

A former landlady who claims her life is being made a “misery” by unfinished speed bumps is making a council tax protest.

June Robinson has canceled her council tax direct debit in a bid to make council bosses listen to her pleas for help.

The 62-year-old is kept awake by traffic bumping over four unfinished speed ramps at the junction of Beach Road and Beach Avenue in Cleveleys.

She said: “It’s made my life a misery. It’s been going on 10 weeks — bang, bump everyday. I wake up at 5am with the bangs. I’ve got a crack in my bedroom because of the vibrations.…”

These all have in common a mode of tax resistance that’s relatively rare in the United States — refusing to pay a tax because the government is charging too much or providing too little in return, as though the government were a subscription you could cancel when you decided it wasn’t worth the cost (would that it were).


I got another letter from the IRS yesterday. Nothing too interesting or exciting — just them letting me know that they’d noticed that I forgot to include a check when I sent in my tax return last month, and that they’re charging me $56.86 in interest and penalties for the bother.


Some bits and pieces from here and there:


There are many ways to support tax resisters when they are targeted by the police or courts, including:

  1. supporting the families of imprisoned resisters (see The Picket Line for )
  2. accompanying resisters to and from prison and visiting them while inside (see The Picket Line for )
  3. rallies outside the courthouse or prison (see The Picket Line for )
  4. attending their trials (see The Picket Line for )

Another way to help is to disrupt the trials or to break resisters out of prison. Today I’ll give some examples of these tactics.

  • Alexander Hamilton complained of the American Whiskey Rebels: “The audacity of the perpetrators of those excesses was so great, that an armed banditti ventured to seize and carry off two persons who were witnesses against the rioters… in order to prevent their giving testimony of the riot to a court then sitting, or about to sit.”
  • The American tax rebels in the Fries rebellion did what they could to break their comrades out of prison:

    As soon as it became known the arrests were made, the leaders of the opposition to the law determined to rescue them, if possible. For the purpose of consulting on the subject, a meeting was called at the public house… Notices were carried around the evening before land left at the houses of those known to be friendly to the movement. By ten o’clock a number of people had assembled, and considerable excitement was manifested. The general sentiment was in favor of immediate organization and marching to Bethlehem to take the prisoners from the hands of the Marshal. The crowd was formed in a company, and John Fries elected captain. They were variously armed; some with guns, others with swords and pistols, while those with less belligerent feelings, carried clubs.

    The people of Northampton, meanwhile, had also taken action in reference to a rescue of the prisoners. A meeting to consult on the subject was called… Notice was also given for two or three companies of light horse to meet there at the same time…

    Fries led a group of about 140 armed rebels to the building where the prisoners were held, and then after a tense standoff with the Marshal and about twenty of his posse, managed to win the surrender of the prisoners. Victory was sweet, but brief, as this provoked President John Adams to send in the militia. Fries and some of his companions were captured, convicted of treason, and sentenced to be hanged (Adams pardoned them).
  • Those forefathers to the Rebecca Rioters known as “Jack a Lents” rescued two of their number who had been arrested for their roles in toll booth destruction. A news account said:

    [T]he whole gang appeared soon after, who demanded the said prisoners, threatening, in case of refusal, to pull his house down, and burn his barns and stables, and immediately discharged several loaded pieces into the house, which happily did no damage. The justice finding himself and family beset in such a manner, discharged several blunderbusses and fowling-pieces at them, whereby one was shot dead on the spot, and several so wounded, that ’tis not believed they will recover. At this the rioters fled with precipitation, leaving their two companions behind them.

    But the Jack a Lents weren’t giving up. A later dispatch reads:

    [A]bove twenty of those turnpike cutters or levellers, as they call themselves, though that is a character by much too good for them, met with the said keeper [of the county jail] at the King’s Head Inn at Ross fair, and demanding his reasons for detaining those two men in custody, without giving him time to return an answer, dragged him out of the inn into the street, knocked him down several times, and almost murdered him, notwithstanding all that the innkeeper and his servants could do to prevent it, who were used in a very cruel manner for assisting him. The villains immediately carried the keeper to Wilton’s Bridge, where at first they concluded to throw him into the river Wye; but at length they agreed to carry him to a place where they would secure him till they themselves had fetched the prisoners out of custody. The better to complete that design, they dragged him four miles in his boots and spurs, to a place called Horewithey, a public-house, where he was kept prisoner, beat in a shameful manner by those merciless wretches, and obliged to write a discharge to the turnkey, being threatened, in case of refusal, to be hanged upon the spot.

  • When pensioner Sylvia Hardy was taken to court for her refusal to pay her council tax in , her supporters in the Devon Pensioners’ Action Forum tried to blockade the court and prevent the officials from entering.
  • More recently, hundreds of British “constitutionalist” tax protesters “stormed a courtroom and attempted to make a citizens’ arrest on a judge in support of a man challenging his council tax bill.” One of them shouted “seal the court” and another sat in the judge’s seat and officiously ordered the accused to be released. A number of protesters staged a sit-down blockade of the police vehicles that were summoned to the courthouse. The court hearing was postponed.
  • During the tax revolts in Turkey in , the government tried to quietly round up the leaders of the rebellion in the dead of night. That didn’t work out too well, as the rebels turned the tables:

    Haci Akif Agha, one of the important local notables and a leader of the revolt, however, offered a successful resistance to the gendarmes who came to arrest him. His resistance publicised the arrests, and the citizens immediately organised themselves for the release of the prisoners. The morning after the arrests, a large crowd of furious Muslims surrounded the Governor’s residence, demanding the return of the exiles. The Governor escaped to a private house, but was captured and kept prisoner in the İbrahim Pasha Mosque.

    The crowd also took revenge against the local police, and went to retrieve the exiled mufti and his companions, “the Governor having been compelled under the threat of death to give orders for their return.”
  • In 1737, in North Carolina, rumor spread that a man had been imprisoned for refusing to pay a property tax (he had in fact been imprisoned for contempt of court). 500 armed people marched on Edenton, where the prisoner was held, meaning to free him, but by the time they got there he had already been released.

    The “mob” thereupon dispersed, threatening, however, “the most cruel usage to such persons as durst come to demand any quitrents of them for the future.” This was the account of the affair the Governor himself gave, to which he added a declaration of his inability to punish them if they carried out their threats.


, I’m finishing off Violence Week here at The Picket Line.

Violence certainly can be an effective way to disrupt the tax collecting bureaucracy. Most tax collectors are not particularly enthusiastic about their calling, and so a little intimidation can go a long way in discouraging them. This in turn makes tax collection more expensive for the government, decreasing its return-on-investment and compelling it either to tighten its belt or to resort to higher taxes and thereby expand the ranks of resisters.

The IRS even now is complaining of “a surge of hostility towards the federal government” that threatens its employees. “Attacks and threats against IRS employees and facilities have risen steadily in recent years.” Taxation is such a political hot potato, and politicians are so venal, that the people who most profit from taxes are often the first ones to fan the flames of hostility.

Violence also has a way of backfiring. Tax resistance campaigns often show great success right up to the point where they start relying on violent tactics, whereupon they lose popular support, become subject to an easier-to-justify draconian crack-down, or reinvigorate their opponents. Violence also, in a less-obvious way, harms the body politic by increasing fear, divisiveness, and tension, by giving precedent to people who already have tendencies to resolve conflicts violently, by making it harder for opposing sides to come to a reconciliation, and so forth. And of course, in many cases, it is just cruel and wrong in its own right.

I have presented examples this week largely without passing judgment as to whether they were justified or helpful to their cause. Some examples, for instance the Rebecca Riots, are hard to imagine without violence. Other examples, for instance the Regulator movement in colonial North Carolina, seemed to me to be cases where violent tactics were counterproductive to the point of being disastrous. And in some cases, the violence was so cruel or misdirected that even if you were being generous about the ends justifying the means, you would be hard-pressed to defend it. (You can read my personal views about whether violence directed at tax collectors can be justified or helpful at an earlier Picket Line post.)

A good example of violence being used successfully is also an unsavory one. White supremacists in the defeated states of the Confederacy after the U.S. Civil War used violent white militias to back up their tax resistance campaign against the reconstruction state governments that were being propped up by the victorious Union forces. In Louisiana, dozens of armed men from the paramilitary “White League”…

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

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

White supremacist paramilitary groups went from terrorizing tax collectors and auctioneers to intimidating voters, assassinating office-holders, and massacring blacks. Their terror campaign was ultimately successful at wearing down the will of the North. The U.S. withdrew federal troops, whereupon the white supremacist forces retook political control, the white paramilitaries were absorbed into the state militias, and the white supremacists held absolute political control for generations after.

So, yes, sometimes the terrorists do win, and sometimes violence is successful, for some definitions of “success.”

Here are a few examples of attacks on tax officials that I wasn’t sure how to categorize… I include them below in a sort of catch-all miscellany category:

  • In one of the more amusing cases in my archive, when colonial Governor John Evans tried to impose a tax on shipping on the Delaware river, in violation of the colonial charter, and to enforce this by firing cannons on vessels that tried to pass his fort without paying, Richard Hill decided to defy the tax. First he sent men “with the ship’s papers to the fort, to show that the vessel had been regularly cleared at the custom-house, and to endeavour to persuade the officer to suffer her to pass without molestation,” but that didn’t work. Then he just tried to sail by, “steering as near to the opposite side as he safely could,” and almost got through “without damage, except [for] the main-sail, which was shot through.” Then:

    The officer at the fort, not willing to miss his prize, immediately had his boat manned and went in pursuit. [Hill’s] ship’s sails were now slackened, and the boat was allowed to come alongside, and having fastened a rope to the ship, the officer and his men came on board. Whilst engaged in a warm controversy with the owner and his friends, some one on board (no doubt advisedly) quietly loosed the boat and let her drift astern. The ship was now under full sail, and when the officer at length discovered that he was in danger of a voyage to the West Indies, and that all his hopes of retreat were cut off, his courage failed, and he suffered himself to be led as a prisoner into the cabin.

    Hill landed on the Jersey side of the river, run by Evans’s rival-governor Lord Cornbury, “who claimed in his own right the exclusive jurisdiction of the river” and, being “a proud and haughty man, on hearing the case, was quite indignant at this encroachment on his prerogative, and he threatened the officer in no measured terms of rebuke, who now became seriously alarmed at his situation, and sued for pardon, making many professions of sorrow for the offence he had committed. At length, having promised never to attempt the like again, he was suffered to depart.” Evans then gave up on his pet tax.
  • When a higher court ordered county court judges in Missouri to institute taxes there to pay off the owners of fraudulently-issued railroad bonds, “a gang of armed men rode into the county seat of Osceola and held tax officials at gunpoint while its members stole all the official tax records. The gang warned the county court judges that they would be lynched unless they resigned immediately. Lawmen recognized individuals in the gang but took no action because they knew residents admired the gang more than they did the court. … All three judges resigned and, at a special election, voters selected three dedicated Greenbackers, one of them a relative of train robber Cole Younger who could presumably be trusted not to ally with railroads” … “Under renewed popular threats of physical harm, county courts in Knox and Macon devised schemes in that prevented the county treasuries from ever having enough funds to pay railroad debts.”
  • British Constitutionalists last year stormed a courtroom where a man was challenging his council tax bill and attempted to place the judge under citizens’ arrest. “In chaotic scenes, police rescued Judge Michael Peake from the clutches of a mob and escorted him safely from the County Court…”

A very frequently-used tactic of tax resistance campaigns is to take public oaths or sign public pledges of resistance. This signals to potential resisters that they will not be alone, and is a show of defiance to the authorities. I’ve collected dozens of examples, which I’ll summarize here:

  • When Gandhi launched his first satyagraha-based campaign in South Africa in , a member of the meeting asked everyone present to take a solemn oath of opposition. Gandhi remarked:

    There is no one in this meeting who can be classed as an infant or as wanting in understanding. You are all well advanced in age and have seen the world; many of you are delegates and have discharged responsibilities in a greater or lesser measure. No one present, therefore, can ever hope to excuse himself by saying that he did not know what he was about when he took the oath.

    I know that pledges and vows are, and should be, taken on rare occasions. A man who takes a vow every now and then is sure to stumble. But if I can imagine a crisis in the history of the Indian community of South Africa when it would be in the fitness of things to take pledges, that crisis is surely now. … Resolutions of this nature cannot be passed by a majority vote. Only those who take a pledge can be bound by it. This pledge must not be taken with a view to produce an effect on outsiders. No one should trouble to consider what impression it might have upon the local Government, the Imperial Government, or the Government of India. Every one must only search his own heart, and if the inner voice assures him that he has the requisite strength to carry him through, then only should he pledge himself and then only would his pledge bear fruit.

    His entire speech, which reflects on vows and the responsibility of vow makers, is worth reading in this context.
  • In , “98 per cent of the merchants at Stuttgart and… 60 out of 60 merchants at DeWitt,” Arkansas, signed pledges to refuse to collect a new sales tax from their customers or to pay it to the government.
  • Also in , in Verdun (then a suburb of Montreal), 164 shopkeepers, including the mayor, signed a pledge to refuse to collect or pay a Montreal city sales tax.
  • , merchants in Gadsen, Alabama followed suit: gathering and voting unanimously to refuse to collect or pay a sales tax.
  • In Ghana, in , the Akuashongs met and “swore not to… pay any tax, even if the government should fight with them, and to make war with any party breaking the agreement.”
  • In several French newspapers printed the text of a pledge in which French liberals vowed to resist any taxes that the monarchy instituted without going through constitutional channels. The newspapers were themselves prosecuted for this. However, in court, they pointed out that the King himself, before he took the throne, had signed a tax resistance pledge of his own, along with three other members of the nobility, as a protest against republican infringements on their privileges.
  • In Castine, Maine, in , the pledge took the form of a vote: the town voted 125 to 65 at a specially-convened town meeting, to refuse to collect a school funding tax in defiance of a superior court order to do so.
  • In , some 5,000 businessmen in Belfast vowed to “keep back payment of all taxes which they can control, so long as any attempt to put into operation the provisions of the Home Rule Bill is persevered in.”
  • In the Women’s Tax Resistance League, members signed “pledge cards” that indicated which taxes they would be resisting if the government persisted in denying women the vote.
  • The Reform Act agitation really hit its stride in when a huge rally, 150,000 people strong, vowed as a group to stop paying taxes until the Act’s passage. One account of the meeting read:

    He declared before God, that, if all constitutional modes of obtaining the success of the reform measure failed, he should and would, be the first man to refuse the payment of taxes, except by a levy upon his goods [tremendous cheering, which lasted some minutes]. I now call upon all who hear me, and who are prepared to join me in this step, to hold up your hands [an immense forest of hands was immediately elevated, accompanied by vehement cheering]. I now call upon you who are not prepared to adopt this course, to hold up your hands and signify your dissent [not a single hand appearing, loud shouts and cheers were repeated].

  • In South Africa’s “New Rush” in , a number of miners signed a pledge reading, in part, “I promise on my honour and in presence of the people that I shall not from this day forward — until released from this obligation by the officers of the League — pay any taxes or impositions whatsoever to the Government, id est, for the support and maintenance of the Government of this territory; and that I shall buy from, sell to, or deal with only such men as have also taken this pledge or obligation; and that I shall to the utmost of my power, with purse and person, protect any and every officer and member of the League against coercion or consequences of what nature soever arising out of the action necessitated by this pledge.
  • At least 1,000 taxpayers in Elmira, New York, signed a declaration in saying that “The undersigned taxpayers… believing the county, city, and school tax rates as levied are too high, hereby refuse to pay until the budget has been thoroughly examined by the committee of the Taxpayers’ league. We also refuse to pay penalties until such revision has been made and a lower tax adopted.”
  • 500 taxpayers in Cadillac, Michigan, signed a petition in in which they vowed to refuse to pay taxes for two years unless the local government cut its budget by 20%.
  • In , 36 New Jersey residents signed their name to a petition to the home country in which they declared that they would refuse to pay any further taxes so long as a Roman Catholic was in charge of tax assessment.
  • At a “monster meeting” at Castlemaine in Australia in , a group of miners unanimously adopted a resolution to refuse to take out licenses.
  • Taxpayers in Zeehan, Tasmania, met in an open-air meeting in and passed a resolution stating that they “hereby express our solemn determination to passively resist the payment of the unjust income tax imposed by the late Government.”
  • A Queensland, Australia stealth tax on rural irrigation improvements, was resisted by the farmers there in , who, organized in groups called “Local Producers’ Associations,” passed motions vowing to resist. For example, the Association in Rockhampton “unanimously decided that all members pledge themselves to offer passive resistance to the operation of the Act by refusing to make the required applications or to furnish any returns, or to make any payments as demanded by the Act. Further, it was decided to invite all other LPAs and kindred bodies to adopt a similar attitude.”
  • , about twenty households near Paddock Wood, England, “signed a declaration to withhold [tax] payments” to protest the lack of government action against vagabonds camping in their neighborhood.
  • When the Russian Duma-in-exile issued the Vyborg manifesto in , calling on Russians to refuse to pay taxes to the Czarist autocracy, a number of villages responded by voting whether or not to heed the call and then taking the results of the vote as a pledge they were bound to abide by.
  • In , 149 members of a Catholic War Veterans post vowed to refuse to pay their real estate taxes unless the government dismissed a Communist Party member from his post as an advisor to the Borough President of Manhattan.
  • At a meeting of the Charleston Board of Trade in South Carolina in , the white supremacist group unanimously passed a series of resolutions declaring that they considered debts incurred by the reconstruction government to be illegitimate and that they would resist the payment of taxes meant to pay them off.
  • At a mass meeting of white supremacists in Louisiana in , they passed a resolution vowing that “we will pay no more taxes to State or city.”
  • Some resisters of Thatcher’s poll tax made their resistance dramatically public by burning their “final reminder notices” at demonstrations.
  • This tactic has been prominent in the American war tax resistance movement. For example:
    • In the American pacifist group Peacemakers released a statement, signed by 59 members, in which “the undersigned state hereby that we are not going to pay our federal taxes.”
    • In , some 370 people signed a public oath saying “We will refuse to pay our federal income taxes voluntarily.”
    • In , more than five hundred writers and editors added their names to a war tax resistance pledge that appeared as a newspaper advertisement. The names included James Baldwin, Noam Chomsky, Philip K. Dick, Lawrence Ferlinghetti, Allen Ginsberg, Norman Mailer, Henry Miller, Grace Paley, Susan Sontag, Benjamin Spock, Gloria Steinem, William Styron, Hunter S. Thompson, Thomas Pynchon, Betty Friedan, and Kurt Vonnegut.
    • Also in , a letter was circulated largely among academics, and signed by more than a dozen professors, among others, organized as the “No Tax for War Committee” in which the signatories pledged to “withhold all or part of the taxes due” and urged the recipients to join their public pledge.
    • The ongoing War Tax Boycott has a public sign-on component.

Some international tax resistance news:


Some international tax resistance news that has flashed over my screen in recent days:

Catalonia

  • A report in Negocios.com suggests that the campaign to get Catalan municipalities to send their taxes to the Catalan government rather than to Spain has flopped. According to the report, only 70 to 80 of the 941 municipalities signed on to the largely-symbolic tax resistance plan, even though in 248 of them, Catalan separatists have a governing majority.
  • On the other hand, this report says that Catalonia is well on its way to creating an independent tax agency and that mass tax resistance is only a matter of time.

The U.K.

  • Low-income workers in Britain are becoming subject to council taxes from which they were previously exempt. The councils are expecting mass tax refusal and some are comparing it to Thatcher’s Poll Tax.

The Democratic Republic of the Congo

Spain

Greece

global


Some links that have caught my eye in recent weeks:


As I noted a little over a month ago, the IRS filed a new tax lien against me in our local court system. This was a renewal of the lien they had filed the previous year, with updated numbers. It hasn’t had any practical effect on my life or my resistance and has not been a cause for alarm.

However, it has prompted an asston of junkmail. Just today I got seven different pieces of mail from various outfits offering to settle my tax debt for pennies on the dollar (for a fee). Over the weekend I got several more. The lien must have just gotten published somewhere.

Most of these are designed to look official rather than commercial: “URGENT DOCUMENT ENCLOSED: BACK TAX NOTICE” reads one envelope. “VIOLATION SUMMARY ENCLOSED” reads another. “Tax Debt Urgent Notice” reads a third. “SUMMONS ENCLOSED — DELINQUENCY NOTICE” announces a fourth.

It must be a lucrative business, to have all these companies sending all this carefully-misleading mail.


Some links that have bubbled up in my browser over the past few weeks as I’ve been on my Brethren binge:


Some tabs that have slid through my browser in recent days:

War Tax Resistance

  • The National War Tax Resistance Coordinating Committee is holding its biannual conference . It will be an on-line conference. You can find the conference schedule and information about how to register at the NWTRCC website.
  • War tax resistance season has kicked off in Spain. Activists in Bilbao scaled the fence surrounding the Juan de Garay military barracks and hung banners reading (in Basque) “Military spending €43,000 million”/“#TaxResistance”. They have also opened up “Tax Objection Offices” in various parts of the country at which people can come to get counseling on how to resist their taxes effectively.
  • At the NWTRCC blog, tax resister William E. Ruhaak shared his experience trying to get the government to acknowledge his carefully-drafted, personal “statement of conscience.” He fought a determined pro se legal battle to get the U.S. Tax Court to admit his statement of conscience as evidence in his tax appeal. He believes such a struggle is important in order to defend “The fundamental human right to publicly express an opinion or belief. And also the right to have a written expression of that belief included in government documentation for future reference.” The Court eventually gave in and added his statement as a piece of evidence, but seemingly only to humor him. The ruling in his case reads in part:

    We nevertheless admonish petitioner that instituting future proceedings before the Tax Court for the purpose of advancing frivolous arguments relating to his conscientious objection to the payment of Federal taxes is likely to result in the imposition of a significant section 6673 penalty against him. We recognized four decades ago that “there has been a long and undeviating parade of cases in this and other courts” rejecting the arguments of conscientious objectors who sought to avoid paying “the part of their taxes which they estimated to be attributable to military expenditures and to which they objected because of their religious, moral, and ethical objections to war and because of their claimed ‘rights’ under various constitutional provisions, the Nuremberg Principles, international law, and numerous international agreements and treaties.” Greenberg v. Commissioner, 73 T.C. 806, 810 (). At this late date, the Court will not condone the continued assertion of similar frivolous positions in meritless litigation that wastes both its own limited resources and those of the IRS.

  • The War Resisters League has released its annual “Where Your Income Tax Money Really Goes” pie chart fliers, based on the Biden Administration’s proposed budget for . As Pentagon spending continues to rise, and yet more millions are being spent to arm Ukraine, pie chart aficionados may be surprised to see that the military-spending slice of the pie chart seems to have noticibly shrunk this year. Ed Hedemann and Ruth Benn, who do the research and composition for the pie chart, explain why. In part, the reason is that they are operating on the proposed budget, not whatever budget (and supplementary appropriations) Congress will eventually, tardily enact. The Biden Administration’s proposed budget is chockablock with a wish list of non-military spending that Congress will probably not enact. The absolute amount of military spending has risen substantially, but relatively it looks smaller because of all that extra wish list spending.
  • The latest NWTRCC newsletter is out, with a preview of the upcoming tax filing season and other news from the American war tax resistance scene.

IRS Woes

  • Nina Olson was the “National Taxpayer Advocate” from , a sort of independent ombudsman/oversight office within the IRS. She says the agency now is the worst she’s seen it. Excerpt:

    The only thing that comes close to the problems we’re seeing now at the Internal Revenue Service was in 1985, when the agency was rolling out some new technology—technology it’s still using today. Back then, the processing centers got so behind on their work that employees started hiding tax returns in closets and putting them in bags in the trash. Now it’s way worse, with the IRS, for the second year in a row, entering the filing season with a backlog of millions of not yet processed returns and pieces of correspondence.

  • The current National Taxpayer Advocate released an amusing blog post about how pathetic and outdated the IRS processes for handling tax returns are. Excerpts:

    When I released my annual report in , I said that paper is the IRS’s Kryptonite and the IRS is buried in it. The reason paper returns are so challenging is that the IRS still has not implemented technology to machine read them, so each digit on every paper return must be manually keystroked into IRS systems by an employee.

  • The IRS has announced that it plans to hire thousands of new workers to try to deal with its paperwork backlog. But, in a tight labor market, and unable to offer competitive pay rates to compensate for the soul-crushing tedium ($15.61/hour anyone?), they’re finding it a challenge to turn those plans into personnel. The Washington Post took a look at a recent job fair the agency held.
  • A while back, the U.S. government decided it would take some of the IRS’s stale inventory of unpaid tax debt out of its hands and turn those accounts over to private debt collection companies to see if they’d have any more luck collecting. That initiative “has brought in only about half as much money as projected, according to a new audit, while racking up costs the agency has not properly reported.”
  • IRS employees don’t follow the rules on paid time-off, with a suspicious pattern of sick leave days allowing employees to make their own three-day weekends and extended holidays.

Miscellaneous

  • The human battle against robot traffic ticket cameras continues, with cameras spray painted in France, chopped down in Italy, shot in England, rammed in Belgium, shattered in Spain, torched in France, belled in Australia, destroyed in France and Réunion, and stoned in Germay in recent weeks.
  • Catalan separatist group / government-in-exile Council for the Republic is promoting a tax redirection campaign in which Catalan citizens withhold the portion of their taxes that would go to the Spanish monarchy or to its repression apparatus, and give that money instead to Front Republicà d’Acció Solidària or some such group working for Catalan independence.
  • Doomed, quixotic, gonzo tax resister John McAfee is trying to get in the last word by means of a set of interviews he gave when he was on the run from the law. In them, he explains why he stopped paying. Excerpts:

    I’d just had enough. I’d paid $50 million in income tax over the years. I thought that was plenty. I hadn’t paid tax since I went to Belize, but technically, as an American citizen, even if you’re not living in the country, using the services and driving on the roads, you still have to file and pay 30% of your income to the United States. The only two countries in the world that enforce that rule are the United States and Eritrea! How [frigging] bizarre is that? Anyway, I just said, “I’m sorry. This is insane. I’m not doing this anymore.”

    [I]n America, income tax is in fact unconstitutional anyway. It was only ever created to fund the war effort in , but that edict, like many others, was never extinguished after the need for it ceased to exist.

    I was telling people that I thought taxes were illegal, and if they also felt that they were illegal and/or unjust they should just stop paying, too. Not just that, I was showing them how to do it without getting caught.

    Sounds like McAfee drank the constitutionalist tax protester koolade.
  • I stumbled somehow on the No Obligation Challenge website. It looks like a U.K. version of the familiar U.S. tax protester song-and-dance (“Did you know there is no law obligating you to pay council tax?”) but I was impressed by the quality of the graphic design and layout of the website, which is head and shoulders above what I usually see from that segment of the fringe.