Some historical and global examples of tax resistance → Canada → war tax resisters → Edith Adamson

War tax resistance in the Friends Journal in

By the coverage of American Quaker war tax resistance in the Friends Journal makes it seem pretty weak — not a lot of activity at all, and what there is of it is half-hearted symbolic measures or pathetic attempts to get Congress to pass a “Peace Tax Fund” scheme. There was almost more news about war tax resistance in Canada than in the United States.

The issue made note of another lobby day for the Peace Tax Fund bill, and of a new “EZ Peace Form” that the “Alternative Revenue Service” was encouraging tax filers to fill out:

The Peace Form has a similar format as IRS forms, with a section for figuring one’s tax share, a section that shows the percentages going to various government programs, and a section in which one can indicate where to redirect one’s tax contribution. Forms are to be returned to the Alternative Revenue Service so it can announce the number it receives and the amount of taxes redirected from financing war to providing for human needs.

Another note told readers how they could obtain transcripts of the Congressional hearing on the Peace Tax Fund bill, and noted: “The hearing was attended by several hundred Friends, Mennonites, Brethren, peace activists, and pacifists of all faiths.… The hearing received more than 2,300 letters of written testimony from people across the country, from which a selection is published in the transcript. Some of the voices are from Friends Journal, Friends United Meeting, the American Friends Service Committee, a number of yearly meetings, and many other denominations and organizations.”

A letter from John K. Stoner of the “New Call to Peacemaking” in the issue asserted that “Some day in the future the true heroes of our time will be named. They will be the people who refused to pay war taxes, who vigiled, prayed, and demonstrated in front of weapons plants, who resisted in whatever way they could the insidious, relentless pressure to conform to the mentality of deterrence, the idolatry of redemptive violence, the rule of the gun, and the economy of death.”

An article in that issue mentioned that the Congressional hearing concerning the Peace Tax Fund bill was the product of a great deal of work: “[T]o arrange for that hearing,” the article said, “FCNL lobbyists worked with the Peace Tax Fund Campaign for eight years!”

The issue included two articles on war tax resistance. One by Robin Harper that I mentioned in an earlier Picket Line, and a second: “What Do We Owe Caesar?” by Marguerite Clark. It gave a sort of fresh, starting-from-scratch overview of the war tax issue and at how Friends had tried to meet it, but was overwhelmingly pessimistic, asserting that there’s no satisfying way to practice war tax resistance because the government has the power to inevitably get its hands on the money eventually (Clark used the case of the Friends Journal capitulating and paying Vinton Deming’s taxes as a case in point). She ended her piece by hoping Quakers would “take a stand” by supporting the Religious Freedom Restoration Act as a hopeful first step in legalizing conscientious objection to military taxation (that Act eventually passed but has so far been of no help at all in legalizing such conscientious objection).

A letter from Edwin A. Vail in response to Harper’s article trotted out the familiar argument that it’s wrong to withhold your taxes from the government on the grounds that the government might spend the money improperly for the same reason that it’s wrong to refuse to repay a debt because you think the person you owe money to might spend the money unwisely.

The issue brought news of a new group, calling itself “The Peace Taxpayers” — 

  • The Peace Taxpayers are available as counselors for people wishing to experience “the joys of peace taxpaying.” The organization works to change existing U.S. tax codes which force all income taxpayers to be supporters of war and preparations for war. The counselors can help with questions about Internal Revenue Service regulations, how to redirect war taxes, and how to reduce taxable income.…
  • The Peace Taxpayers organization is accepting submissions for a new book, The Joy of Peace Taxpaying. They are looking for writings of any style and length that describe paths taken and personal experiences of those who have acted on their opposition to paying for war.…

Michael Fogler and Ed Pearson were given as contact persons for the group. “The Peace Taxpayers” was still somewhat active as late as , and I’ve seen references to it dating back as far as .

International news

An obituary notice for Albert E. Moorman in the issue mentioned that “[i]n he and his wife immigrated to Canada to free themselves from paying taxes to the United States government, whose foreign policy they had long been at odds with.”

A note in that issue also asserted that “It is possible to divert one’s military taxes to selected charitable donations in Ontario, Alberta, and British Columbia, Canada. Under recent Ontario law, donations to Conrad Grebel College, University of Waterloo Foundation for Peace Studies, qualify as ‘gifts to the crown.’ ” However, a letter-to-the-editor in the issue threw some cold water on that:

A news item in your issue gives the impression that directing military taxes to peace in Canada is possible and simple, by making donations to the Crown (all levels of government). We wish it were so, but there is no provision in the Income Tax Act so far to exempt us from paying a proportion of our taxes to the military, as in the States.

We have been advocating making donations to charitable organizations, political parties, and to the Crown to reduce all taxes, including military taxes, but one would have to donate very large amounts to eliminate taxes altogether. Most of us probably would not want to do so, as we benefit from medicare, pensions, social assistance, etc., all paid for with our taxes.

Ray Funk’s Private Member’s Bill was scheduled to be debated in the House of Commons on , but the government recessed the House on , and we are now headed for an election on . Jean Chretian [sic.], the leader of the main opposition party, has suggested to us that we might be able to direct our war taxes to the Canadian Institute for International Peace and Security, which he intends to reestablish, if elected. So we are hopeful that, in the next Parliament, some progress will be made.

Edith Adamson
Conscience Canada, Inc.

Canadian war tax resister Jerilynn Prior, who had been pursuing a long and fruitless court battle to try to get conscientious objection to military taxation recognized as a right under the new Canadian Constitution, wrote a book about her stand — I Feel the Winds of God Today — that earned a brief review in the issue. “The author describes the influences in her life that led her to become a war tax resister… she talks about the difficulties in the [legal] process and her disappointment at not receiving a hearing at court. Interwoven with this is an account of her conscientious leadings regarding her career in medicine and her vocation as a mother. She also refers to the troubles of Canadian Yearly Meeting in following requests of employees who with to become war tax resisters.”

The London Yearly Meeting, according to the issue, was spurred to “renewed action,” as the Journal called it, “in the form of a letter writing campaign, to express objection to paying taxes for military purposes. A monthly letter to the Inland Revenue, expressing London Yearly Meeting’s position, is now being supported by an effort to reach the members of Parliament. However, help is needed. Friends are asked to use these monthly letters, and their law-quoting responses, to show the dilemma which arises when an employer with 300 years’ heritage of peace witness is required to collect and hand over money which pays, in part, for war and war preparations.”


New Society Publishers began in to bring out a “Barbara Deming Memorial Series” of books meant to highlight women involved in nonviolent action. The first book in the series was You Can’t Kill the Spirit by Pam McAllister, which included a chapter on women tax resisters, and another separate section on the Igbo Women’s War, which was also a tax resistance campaign in part.

Here are some excerpts from this book:

Injustice, Death and Taxes: Women Say No!

The world just didn’t make sense to thirty-two-year-old Hubertine Auclert. On the one hand she was considered a French citizen expected to obey the laws of her country and to pay property taxes. On the other hand, she was denied the citizen’s right to vote simply because she was a woman. The male rulers couldn’t have it both ways, Auclert decided. She began plotting a way to unhinge the system.

On election day in , Auclert and several other tax-paying women of Paris initiated the first stage of the action. They stomped past a line of startled men and presented themselves for voter registration. They demanded that they be recognized as full citizens of France with rights as well as responsibilities. They demanded an end to the injustice of taxation without representation. The men were amazed: there was nothing wrong with the system’s inconsistencies as far as they were concerned! The women were turned away. It was time for stage two.

Taking advantage of the publicity the women had generated, Auclert called for a women’s “tax strike.” She reasoned that, since men alone had the privilege of governing the people and allotting national budgets, men alone should have the privilege of paying taxes.

“Since I have no right to control the use of my money,” she wrote, “I no longer wish to give it. I do not wish to be an accomplice, by my acquiescence, in the vast exploitation that the masculine autocracy believes is its right to exercise in regard to women. I have no rights, therefore I have no obligations. I do not vote, I do not pay.”

During the tax strike, Auclert was joined by twenty other women — eight widows and the rest, presumably, single women. When the authorities demanded payment, all but three of the women ended their participation in the strike. The remaining women continued to appeal the decision. But when law enforcement officers attempted to seize their furniture, Auclert and the others gave in. They decided they had done the best they could to call attention to the injustice.

Auclert was not the first woman to organize against the taxation of women without government representation. Mid-nineteenth-century United States saw a number of women’s rights tax resisters.

In … Lucy Stone decided to publicize the injustice of government taxation of women who, because they were denied the vote, were without representation. , Henry David Thoreau had spent a night in jail for his refusal to pay the Massachusetts poll tax, an action he had taken in opposition to the U.S. war with Mexico. Now Lucy Stone decided to use the same tactic to publicly draw attention to women’s oppression as voteless taxpayers. When she refused to pay her taxes, the government held a public auction and sold a number of her household goods.

Like Lucy Stone, [Lydia Sayer] Hasbrouck’s radicalism led her to become a tax resister, refusing to pay local taxes in protest against the denial of her right to vote. A tax collector, so the story goes, managed to steal one of Hasbrouck’s Bloomer outfits from her house and advertise it for sale, the proceeds to go toward the taxes she owed.


Abby Kelly Foster had always been an active worker and speaker for women’s rights, but, in , at the age of sixty-three, she was newly inspired. She had just heard about Julia and Abby Smith, two sisters in neighboring Connecticut, who were refusing to pay the taxes on their farm in order to protest the denial of suffrage to women. This was just the sort of nonviolent direct action that appealed to Abby. Her husband, Stephen, agreed. That year, they refused to pay their taxes on their beloved “Liberty Farm” in order to give voice to the urgency and justice of women’s suffrage.

When they refused again in , the city of Worcester, Massachusetts took action. The farm was seized and put up for auction to the highest bidder.

Letters of support for the Fosters’ tax resistance poured in from the progressive leaders of the day. Boston abolitionist Wendell Phillips wrote, “Of course I need not tell either of you at this late day how much I appreciate this last chapter in the lives full of heroic self sacrifice to conviction.” Lucy Stone and Elizabeth Cady Stanton sent words of encouragement. William Lloyd Garrison, a pacifist abolitionist, wrote, “I hope there is not a man in your city or county or elsewhere who will meanly seek to make that property available to his own selfish ends. Let there be no buyer at any price.”

Unfortunately, Osgood Plummer, a politically conservative neighbor, bid $100 for the farm, but he retreated when Stephen Foster chided him. Later, Plummer wrote a letter to the local newspaper explaining that he had only wanted to teach the Fosters a lesson about obeying the law.

With no other bidders, the deed to Liberty Farm reverted to the city. For the next few years, Abby and Stephen lived with the fear and uncertainty of losing the farm, but they continued their tax resistance until Stephen’s ill health became an overriding concern. In , the Fosters ended their protest and paid several thousand dollars to save the farm. The point had been made.

In , the Women’s Tax Resistance League of London published a little pamphlet entitled Why We Resist Our Taxes… “The government of this country which professes to be a representative one and to rest on the consent of the governed, is Constitutional in its relation to men, Unconstitutional in its relation to women,” wrote Margaret Kineton Parkes, author of the pamphlet. Parkes did not mean all women, however. She hastened to reassure the reader that the tax resisters were not in the least radical but only fair-minded, concerned with votes only for women householders, certainly not for all women. The League, she claimed, was about passively resisting the unconstitutional government ruling England. Because they had been granted the municipal vote, women tax resisters were more than willing to pay local “rates,” and they promised they’d have equal willingness to pay “imperial taxes” as soon as they were granted the parliamentary vote.

The London tax resisters devised a new way to reach beyond those already enlightened members of the public who attended suffrage meetings. They began making suffrage speeches at public auctions, a tactic that had unexpectedly good results. Many people were converted to the suffrage cause once they had the chance to hear the argument from the resisters themselves. The auctioneers not only permitted the women to make their speeches, but sometimes actively invited the speeches and even addressed the cause in their own words. One auctioneer who openly supported the tax-resisting suffragists ended his remarks by saying: “If I had to pay rates and taxes and had not a vote, I should consider it a great disgrace on the part of the Government, but I should consider it a far greater disgrace on my part if I did not protest against it.”


Since the granting of suffrage, women’s tax resistance has most often been undertaken to protest a government’s military spending or its involvement in a specific war — such as the U.S. war in Vietnam. For part of her life, Barbara Deming was a war tax resister. In her essay “On Revolution and Equilibrium,” she explained the rationale for this form of nonviolent noncooperation.

Words are not enough here. Gandhi’s term for nonviolent action was “satyagraha” — which can be translated as “clinging to the truth…” And one has to cling with one’s entire weight… One doesn’t just say, “I don’t believe in this war,” but refuses to put on a uniform. One doesn’t just say “The use of napalm is atrocious,” but refuses to pay for it by refusing to pay one’s taxes.

At , Juanita Nelson threw on the new white terry cloth bathrobe she’d recently ordered from the Sears-Roebuck catalog and answered her door. Two U.S. marshals informed her that they had an order for her arrest. What a way to start the day.

Juanita and her husband Wally, who was out of town that day, had not paid withholding taxes nor filed any forms for , so it was, in one sense, no big surprise that the government wanted to see her. “But even with the best intentions in the world of going to jail,” she later wrote, “I would have been startled to be awakened at 6:30 a.m. to be told that I was under arrest.”

She explained to the bright-eyed government men that she would be glad to tell the judge why she was resisting taxes if he’d care to come see her. Then she proceeded to explain why she would not willingly walk out of her door to appear in court.

I am not paying taxes because the overwhelming percentage of the budget goes for war purposes. I do not wish to participate in any phase of the collection of such taxes. I do not even want to act as if I think that anyone, including the government, has a right to punish me for an act which I consider honorable. I cannot come with you.

The government men were not moved. They called for back-up assistance while Juanita considered her situation. Should she get dressed? Would getting dressed be a way of cooperating? Quickly she called a friend on the phone to let others know what was happening to her, and just as quickly she was surrounded by seven annoyed law enforcement officers. There was a brief exchange about her still being in her bathrobe, and one uncomfortable officer asked her whether or not she believed in God. She answered in the negative. (“He did not go on to explain the connection he had evidently been going to establish between God and dressing for arrest,” Juanita later reported.) Suddenly, a gruff, no-nonsense officer said, “We’ll just take her the way she is, if that’s the way she wants it.” He slapped some handcuffs on her and lifted her off the floor. In maneuvering her into the government car, he apparently tried his best to expose the nakedness under her bathrobe while another officer tried to cover her.

As the car carried her into the heart of Philadelphia, she tried to think. “My thoughts were like buckshot,” she wrote of her experience, “so scattered they didn’t hit anything or, when they did, made little dent. The robe was a huge question mark placed starkly after some vexing problems. Why am I going to jail? Why am I going to jail in a bathrobe?” The only thing she was sure of at that moment was that, until her head cleared, she would refuse to cooperate with her jailers. When the car stopped, she was yanked from the back seat, carried into the federal court building, dragged up a flight of stairs, and thrown behind bars.

[S]everal friends stopped by to visit her. (Her phone call had been a good idea.) The first visitors were two men, tax-refusing pacifists like herself. They thought it best, for the sake of appearances, to go to court in the proper clothes. They offered to get some clothes for her, and she agreed — just in case she decided she’d feel more at ease in them.

After the men left, a woman friend stopped by. “You look like a female Gandhi in that robe!” she said. “You look, well, dignified.” Juanita grinned.

When they finally came for her, Juanita, still refusing to walk, was wheeled into the courtroom in her bathrobe. The clothes the men had brought were left behind in a brown paper bag. The judge gave her until to comply with the court order that she turn over her financial records or be subjected to a possible fine of $1000, a year in jail, or both. Juanita Nelson went home.

came and went. Many Fridays came and went. The charges were dropped and she heard nothing more. Every now and then, the Internal Revenue Service sends her a bill or tries to confiscate a car, but so far the government has met a wall of nonviolent noncooperation. They should have known when they saw Juanita in her bathrobe: nothing will make her pay for war.

Most people who take any notice of my position are appalled by my lawbreaking and not at all about the reasons for my not paying taxes. Instead of trying to make me justify my civil disobedience, why do they not question themselves and the government about a course of action which makes billions available for weapons, but cannot provide decent housing and education for a large segment of the population?


Like the ascetics of old, Eroseanna (Rose or Sis) Robinson was singularly unburdened by material possessions. She had no bank account, owned no real estate, and when the Internal Revenue Service (IRS) tried to seize her personal property, they found that all she had was an ironing board, a clock, a quilt, and some clothes.

Robinson took seriously her membership in Peacemakers (an organization founded in to promote radical, nonviolent direct action). She had been a war tax resister since the early fifties, filing no statements of income and ignoring the various notices and certified letters sent by the IRS. In , thirty-five years old, single and black, Robinson was a skilled artist and athlete; creative, too, in finding ways to live in the United States without paying for the U.S. military. She tried to keep her earnings below the taxable level and for a period managed to spend less than $3 per week for food. She also arranged to earn a withholding-free income from several different work situations. Even with the little money she made, Robinson regularly sent sums greater than the taxes she owed to groups that worked for peace and social justice.

On , federal marshals descended on Robinson at a community center in Chicago and demanded she come with them. When she refused, they carried her bodily out of the center and to the district court where she was seated on a bench before a judge. She refused to accept the services of a lawyer and asked instead that they lay aside their roles as judge and defendant and speak to each other as two people with genuine concerns. When the judge agreed, Robinson talked. “I have not filed income taxes,” she said, “because I know that a large part of the tax will be used for militarization. Much of the money is spent for atom and hydrogen bombs. These bombs have a deadly fallout that causes human destruction, as it has been proved. If I pay income tax, I am participating in that course. We have a duty to contribute constructively to life, and not destructively.”

After making this statement, she was handcuffed, put in a wheelchair because she refused to walk, and taken to jail.

The next day she was wheeled into court again, where she encountered a different judge. This judge ridiculed her and her supporters who were standing in a vigil in front of the courthouse. He accused her of having an attitude of “contumacious criminal contempt.” He committed her to jail until she would agree to file a tax return and show records of her earnings.

Not only would she not agree to file a tax return, she also would not agree to cooperate in any way with the prison system. She would not walk. She would not eat. She did agree to see one visitor one time — her friend Ernest Bromley, a radical pacifist and member of Peacemakers, who had come to see her in Cook County Jail. He wrote while she dictated a message for all her supporters on the outside:

I see the military system and jail system as one thing. I don’t want to give up my own will. I will not compromise by accepting a lawyer or by recognizing the judge as judge. I would rather that no one try to make an arrangement with the judge on my behalf. I ask nothing from the court or the jail. I do not want to pay for war. That is my main concern. Love to everyone.

On , Robinson was again wheeled into court. It was clear that she would not compromise her principles to spare her own discomfort. The judge sentenced her to jail for a year and added an extra day for “criminal contempt.”

On , she was moved to the federal prison in Alderson, West Virginia. There she continued her fast, though prison officials began to force-feed her liquids through a tube inserted into her nose. She refused to cooperate in any way with her own imprisonment nor did she try to send letters through the system of prison censorship.

Ten members of Peacemakers, including long-time activist Marjorie Swann, set up their tents just beyond the gates at Alderson and issued a press release on . They explained that they were there to show support for Robinson and that most of them intended to fast just as she was fasting. They invited anyone who wanted to talk to stop by the gate where they were camping. The pacifists propped up signs along the stretch of dusty road — “No Tax for War,” “Peace Is the Only Defense,” “Thou Shalt Not Kill,” and “Rose Won’t Pay Income Tax.”

After fasting for , Robinson was suddenly and unconditionally discharged from prison on . The judge who ordered her release said Robinson had become a burden to the prison medical facilities, adding that he felt she had been punished sufficiently. He didn’t mention the picketers camped outside.

When Robinson was released from prison late afternoon, the first thing she saw was a huge banner held high by her friends — “Bravo Rose!”


A number of women have become war tax resisters in reaction to a specific war. Mary Bacon Mason, a Massachusetts music teacher, became a war tax resister in after World War Ⅱ. She told the government she would be willing to pay double her tax if it could be used only for aid to suffering people anywhere, but would accept prison or worse rather than pay for war. The only possible defense, she said, is friendship and mutual help. Of World War Ⅱ she said:

I paid a share in that cost and I am guilty of burning people alive in Germany and Japan. I ask humanity’s forgiveness.


In , Caroline Urie of Yellow Springs, Ohio, bedridden and elderly, gained national attention and inspired many people to consider war tax resistance when she withheld 34.6 percent of her tax. She sent an equivalent amount as a donation to four peace organizations and wrote an open letter to President Truman and the IRS

Now that the atomic bomb has reduced to a final criminal absurdity the whole war system, leading quite possibly to the liquidation of human society, and has involved the United States in the shame and guilt of having been the first to exploit its criminal possibilities, I have come to the conclusion that — as a Christian, Quaker, religious and conscientious objector to the whole institution of organized war — I must henceforth refuse to contribute to it in any way I can avoid.


Eighteen years later, and in response to a new war, another woman from Yellow Springs, Ohio, Doris E. Sargent, wrote to the Peacemakers newsletter with a new war tax resistance tactic. She noted that the government had reintroduced a federal tax attached to telephone bills. The money was earmarked specifically for U.S. military expenses. Sargent proposed a radical response — that all those who demanded an end to the fighting in Vietnam ask the phone company to remove their phones in protest. If everyone who opposed the war were willing to make such an extreme sacrifice, real pressure could be put on the government. Then Sargent suggested a less extreme idea — that people keep their phones and pay their bills but refuse to pay the federal tax. Phone tax resisters could send a note with their bills each month, stating that the protest was not directed at the phone company but at the government which was using the phone tax to support war. The idea caught hold, and phone tax resistance became a popular way to protest the war in Vietnam. It is still used as a form of war tax resistance.

The war in Vietnam turned many people into war tax resisters. Pacifist folksinger Joan Baez set an example as a tax resister early in the war years by withholding 60 percent of her income tax. She was instrumental in persuading countless others to follow her example. In , she explained:

We talk about democracy and Christianity — and we try out a new fire-bomb. We talk about peace and we move thousands more men and weapons into Vietnam. This country has gone mad. But I will not go mad with it. I will not pay for organized murder. I will not pay for the war in Vietnam.


In , life-long Quaker Meg Bowman wrote a letter to the IRS to explain why she had decided once again not to pay her federal income tax.

“Do you carefully maintain our testimony against all preparations for war and against participation in war as inconsistent with the teachings of Christ?” ― Query, Discipline of Pacific Yearly Meeting, Religious Society of Friends (Quakers).

The above quotation is from the book that is intended to give guidance to members for daily living. The book repeatedly stresses peace and individual responsibility.

It is clear to me that I am not only responsible for my voluntary actions, but also for that which is purchased with my income. If my income is spent for something immoral or if I allow others to buy guns with money I have earned, this is as wrong and offending to “that of God in every man” as if I had used that gun, or planned that bomb strike.

When I worked a five-day week it seemed to me that one-fifth of my income went to taxes. This would be equivalent to working one full day each week for the U.S. government. It seemed I worked as follows:

Monday for food.
I felt responsible to buy wholesome, nourishing items that would provide health and energy, but not too much meat or other luxuries, the world supply of which is limited.
Tuesday for shelter.
We maintain a comfortable, simply furnished home where we may live in dignity and share with others.
Wednesday for clothing,
health needs and other essentials and for recreation, all carefully chosen.
Thursday for support of causes.
I select with care those organizations which seem to be acting in such a way that responsibility to God and my brother is well served.
Friday for death,
bombs, napalm, for My Lai and overkill. I am asked to support a government whose main business is war.

Though the above is oversimplified, the point is clear. I cannot work four days a week for life and joy and sharing, and one day for death. I cannot pay federal taxes. I believe this decision is protected by law as a First Amendment right of freedom of religion. If I am wrong it is still better to have erred on the side of peace and humanity.

Sincerely,
Meg Bowman


“The only thing of which I’m guilty is financially supporting the war in Southeast Asia against my better judgment until ,” said Martha Tranquilli when she was charged with the criminal offense of providing false information on her income tax forms.

At , Tranquilli stood on the steps of the state capitol building in Sacramento, California and addressed the 100 supporters who had gathered. After a short Unitarian service held on her behalf, the aging white woman with a long gray braid told them in her calm, soft voice that she envisioned the day when scientists and workers would join in refusing to pay war taxes or do war work.

I was very much afraid of going to prison, but I think I have overcome that fear. I plan to read, write letters, and meditate as much as possible. I’m going to try my best to make an adventure out of this thing.

One after another, friends and strangers attending the rally came up to embrace Tranquilli and offer words of encouragement. After some spirited singing, they accompanied her to the federal building where she turned herself in to the federal marshals.

Hers was a media image made to order. “63-Year-Old Tax-Resisting Grandma Goes to Jail” shouted the headlines, and the war tax resistance movement didn’t mind the national publicity Martha Tranquilli generated.

Tranquilli was opposed to the Vietnam War and all the suffering the war was inflicting on the people of Vietnam, the people of the United States, and on the earth itself. She had therefore decided to withhold the 61 percent of her income taxes (amounting to approximately $1,100) which she believed would go to pay for the war.

It was in Mound Bayou, Mississipi that Martha was tried and sentenced for tax fraud in . Like other war tax resisters, Tranquilli withheld her taxes by listing unusual dependents. Tranquilli listed seven peace organizations as dependents, including War Resisters League, the Women’s International League for Peace and Freedom, the American Civil Liberties Union, and the American Friends Service Committee. (Another war tax resister in claimed 3 billion dependents, explaining to the IRS that he felt the population of the earth depended on him and on others to refuse to pay war taxes. That case went to court and the tax resister was acquitted by a court of appeals of the charge of willfully filing a false and fraudulent W-4 form.)

Tranquilli was found guilty of tax fraud, but the judge was reluctant to send her to jail and indicated he’d give her a suspended sentence if she would only apologize and promise not to do it again. When Tranquilli refused this offer she was sentenced to nine months in prison and two years probation. The Mississippi Civil Liberties Union helped her appeal the case and, while the appeal was pending, she moved to California. Both the Court of Appeals and the U.S. Supreme Court refused to hear her case.

On , after making national headlines and being cheered on by supporters, Tranquilli began her stay at Terminal Island Prison in San Pedro, California. She quickly got involved in the life of the prison community…

After her release, Tranquilli wrote to a friend: “Be sure to say that I did not suffer in prison. It was a learning experience.” Tranquilli continued her tax resistance as well as her work for peace and justice until her death in .

For Mason and Urie it was the Second World War. For Baez, Bowman, and Tranquilli it was the war in Vietnam. it is the U.S.-backed war against Nicaragua that motivates many new war tax resisters. In in Brooklyn, New York, tax resister Donna Mehle wrote an open letter to the IRS which was published in the local newspaper. She cited a religious basis for her tax resistance, protesting the war against Nicaragua.

The decision to come into conflict with the laws of my country is very difficult, but it is a decision rooted in my Christian faith. As a Christian, I am called to affirm life and reject violence… My commitment to tax resistance deepened in the past year when I travelled to Nicaragua. There I saw first hand the effect of my tax dollars ($100 million in Contra Aid ). I vowed to myself and to the Nicaraguan people I met that I would not be complicit in the U.S. backed Contra war, a war which targets innocent civilians and children.

Mehle informed the IRS that she intended to redirect the money she would have owed in taxes to an alternative fund “which supports life-affirming projects in New York City.”

In , some women in the United States proposed a specifically feminist perspective on war tax resistance. In New York City, the Women’s Tax Resistance Assistance distributed a brochure which read in part:

We can’t keep working for disarmament, for women’s rights, including an end to lesbian oppression, and for racial equality while paying for a male-dominated government which impoverishes and exploits us now and threatens to eliminate the world’s future.

On , this group performed street theater on the steps of Federal Hall. Some of the women dressed up as pieces of the federal budget “pie” while others, dressed as waitresses, explained the military menu to passersby and handed out leaflets.


In Canada in , sixty-eight-year-old Edith Adamson made headlines with her tax resistance. A lifelong pacifist and the coordinator of the Peace Tax Fund Committee of Canada, Adamson was one of approximately sixty Canadians who hoped to prevent the government from using their money to make war. Not that Adamson and the others wanted to keep the money for their own use: they wanted to redirect their dollars into a peace tax fund. With the adoption of the new Charter of Rights in the Canadian Constitution, there was a guarantee of freedom of conscience. “This means,” Adamson explained for news reporters, “that the government should provide a legal alternative to war taxes for those who object to killing on religious or ethical grounds.” Since , Canadian war tax resisters — who call themselves “Peace Trusters” because they trust in peace, not war — have petitioned their government to develop a peace tax fund which would allow citizens the option of directing their money away from the military budget. They asked for a simple tax form which would allow taxpayers to check whether they want a portion of their taxes to go for warmaking or peacemaking.

In , Edith Adamson explained her involvement:

In a nuclear war, you wouldn’t have a chance to be a conscientious objector. And, being an old lady, I wouldn’t be drafted, so it seemed the peace tax fund idea was a sound way to get at the root of the problem.

I not only want to exempt myself from the killing, but I want to try to influence the government to look at this problem — and other people as well to examine their consciences. A nuclear war would involve everybody and mean total destruction and I couldn’t just hide under my little exemption and stay alive.

This peace tax would be an extension of conscientious objector status for the military. It’s more appropriate today because war now depends more on money than on personnel; it only took twelve men to drop the bomb over Hiroshima, but it took millions, perhaps billions of taxpayers’ dollars in Canada, Britain, and the United States to develop that bomb.

By there were approximately 440 Peace Trusters in Canada who were withholding a portion of their taxes and putting that money into a peace tax fund. They had agreed to waive the interest on this money in order to pay the court fees involved in taking on a test case to establish the legality of the peace tax fund. The claimant Jerilynn Prior, a physician and Quaker originally from the United States where she was also a tax resister, now lives in British Columbia. In a press release, Prior said that paying for war violates her freedom of conscience and religion.

This deep conviction rises from my commitment to work for peace. I try to live my life that way — as a mother, a physician, a teacher, a woman, a citizen of this world community. It would be hypocrisy to voluntarily allow my tax contribution to be used for war or the military or pamphlets about bomb shelters…

Each of us can work for peace in our own life, with our own resources, and in our own way. This tax appeal is the way I must work for peace.

Nigerian women used song in to ridicule, protest, and pressure a man and, by extension, the system he represented.

In , women streamed into Oloko, Nigeria from throughout Owerri Province. Word had been sent via the Ibo (Igbo) women’s network that it was time to “sit on” Okugo, the arrogant warrant chief of the Oloko Native Court. “Sitting on a man” was the figurative expression given a traditional process of punishment during which women gathered in front of a man’s home to sing songs which outlined the women’s grievances or insulted the offender. The women would dance and sing all day and all night, and sometimes, for the most serious and unrepentant offenders, give added impetus to their words by dismantling the roof of the hut until the man promised to cooperate.

On , the women prepared as their mothers and grandmothers before them had prepared for the traditional settling of grievances: they bound their heads with ferns, smeared their faces with ashes, and put on the short loincloths tradition ordained. Each woman picked up a sacred stick wreathed with young palm fronds. These sacred sticks were necessary for invoking the spirit and power of their female ancestors. Thus attired, they massed on the district office to “sit on” Okugo until he got the message.

Just days before, the women had met in the market to discuss the new taxation rumors. They remembered that , after promises to the contrary, the British had taken a census and begun collecting taxes from the men. The women were worried that taxes would soon be imposed upon them as well, especially since a district officer had ordered a new census in which they and their property would be counted. At the marketplace meeting the women had agreed to spread the alarm and act if any of them were approached for information.

And could anyone doubt their cause for alarm now? Just Warrant Chief Okugo had approached Nwanyeruwa, a married woman. He had asked to count her goats and sheep. She had spat back an insult, “Was your mother counted?” In anger, Okugo had attacked Nwanyeruwa who had immediately set in motion the women’s network. Now the women were ready to act. Nwanyeruwa’s name became the watchword, Nwanyeruwa herself the catalyst.

Carrying their sacred sticks high, thousands of women marched on the district office. They danced. They sang songs of ridicule and protest, they chanted, and they demanded Okugo’s cap of office, taking from his head the symbol of his authority over them. A British officer who witnessed the event claimed that the cap, tossed into the crowd of women, “met the same fate as a fox’s carcass thrown to a pack of hounds.”

After several days of such protest, the women secured written assurances that they were not to be taxed. They also succeeded in having Okugo arrested, tried, and convicted of physical assault and of unnecessarily worrying the population.

When the news of this victory spread through the women’s networks, thousands of other women throughout the region organized to “sit on” their local warrant chiefs. The protest spread to Aba, a major trading center along the railway. The women in Aba, like those in Oloko, dressed in their traditional ferns, ashes, and loincloths and carrying the sacred sticks to invoke the mothers, gathered to dance, sing, and demand the cap of the warrant chief.


This is the thirty-third in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we continue through the middle-1980s.

The Mennonite

War tax resistance grew to be a front-and-center concern of the General Conference Mennonite Church in the 1970s, but by the mid-1980s interest in the topic began to suddenly decline. I noticed a similar thing when I looked at how war tax resistance rose and fell in the Society of Friends.

Perhaps the topic had been talked-out and people felt there was little more to add to the arguments that had already been made: everybody had the chance to learn about the issue and take their stand, and there wasn’t much left to talk about.

Or perhaps the topic had left the pages of The Mennonite for other publications — like God and Caesar (a specialty publication for war tax resisters put out by a Mennonite group), or the newsletter of the recently-founded National War Tax Resistance Coordinating Committee.

The energy Mennonites were putting into the fools’ errand of World Peace Tax Fund legislation was certainly a distraction. Certainly there were Mennonites who would have contemplated conscientious war tax resistance or argued for it, but who were instead content to lobby Congress to give them a box to check.

John R. Dyck wrote in with concern about this lapse of interest:

Thank you for picking up this important issue [military taxes] again (see issue) at a time when many of our people hoped it was a thing of the past. Must we look to other denominations or people than our own to take a bolder leadership position when it comes to dealing with governments? We have almost fallen asleep in the quietness and relative peace in our country, and the fairly consistent drop of dollars into our coffers has been an effective tranquilizer.

One of the articles in that issue was Edith Adamson (of Conscience Canada) and Marian Franz (of the National Campaign for a Peace Tax Fund) promoting the Peace Tax Fund law idea. Such a law, they said “would remove the agonizing dilemma that forces conscientious objectors to either disregard their deepest beliefs or disobey the laws of their country.” They claimed the proposed law would “rechannel[] some tax dollars away from the military and into human needs programs,” and would raise awareness of “nations’ misplaced priorities.”

The issue also brought this news:

The Tax Court of Canada, in a recent 28-page ruling, held that the Charter of Rights and Freedoms does not permit taxpayers to withhold the “military portion” of their taxes. Jerilyn Prior, a Vancouver physician of Quaker faith who brought the case, had withheld 10.5 percent of her taxes and sent them instead to a peace fund. The court concluded, “Even if the assessment were objectively and in reality an infringement upon the appellant’s freedom of conscience and religion… the Canadian tax system… would be a reasonable limit which must be imposed in a free and democratic society…”

taxes for peace fund

Titus and Linda Peachey are directing a Pennsylvania project supported by Mennonite Central Committee U.S. Peace Section. Taxes for Peace is for those wishing to designate a portion of their tax dollars for a peaceful purpose. The section is also offering a packet of information about military tax opposition.

This year’s Taxes for Peace fund supports the Lancaster County Peacework Alternatives Project, addressing peace and militarism issues in Lancaster County, where 50 companies held prime military contracts worth $150 million with U.S. military agencies in .

The Peacheys hope to raise public awareness of the nature and extent of militarism in the Lancaster area and to work with local churches and groups about the theological and ethical questions of militarism. They also want to help defense employees deal with the ethical dilemmas posed by defense-related jobs and begin a dialogue with managers of local military-related industries.

Peace Section hopes that this one-year pilot project will serve as a model and inspiration for other peace groups interested in initiating similar projects in their communities.

In more than 40 people contributed $4,645.85 to the Taxes for Peace fund. This money was forwarded to a project in Guatemala that aided victims of violence.

European Mennonites: “as important as conscription”

Green party parliamentarian Petra Kelly called on governments to heed the example of Christian communities and churches during the opening address at the First International Conference of Military Tax Resisters and Peace Tax Campaigns held here . In particular she lauded the decision of the General Conference Mennonite Church not to force its employees to pay war taxes against their conscience.

Over 80 people representing most Western European countries, Australia, Japan, Canada and the United States attended.

Most of those at the conference were tax resisters. Some redirect the military part of their income tax to peace-making purposes, others live below a taxable income level, and others symbolically withhold some of their taxes.

In West Germany and the Netherlands, for example, many take a first step by redirecting 5.72 German marks or Dutch guilders as a sign of their opposition to the deployment of the 572 U.S. Pershing and cruise missiles in Western Europe. They believe that the conscription of their money is as important as the conscription of young men in preparing for and fighting war.

Several participants shared their experiences with tax resistance. Arthur Windsor, a white-haired and mild-mannered Quaker from Gloucester, England, told how he could not reconcile his faith in Christ with paying tax monies that built nuclear and traditional weapons for oppressive Third World regimes. He smiled when he remembered the remark of the constable who came to take him to jail, “The law is not the same as justice.”

Work groups met on to discuss “Law and Conscience,” “Symbolic Actions and Publicity” and “International Cooperation.” Susumu Ishitiani, a Quaker from Japan, preached the final sermon in the Stepahanus Church, which hosted the conference.

Sponsors of the event included the German Mennonite Peace Committee, the German Quaker Peace Committee and the German Branch of the International Fellowship of Reconciliation. Mennonite participants included Marian Franz, executive director of the U.S.-based National Campaign for a World Peace Tax fund, Wolfgang Krauss of the German Mennonite Peace Committee and Andre Gingerich of Mennonite Central Committee in West Germany.

In there had been something of a purge of gay Mennonites from leadership positions, after a resolution at the Saskatoon conference unambiguously condemned homosexuality. Robert Hull wondered why Mennonite institutions were being so selective about which sins they were going to condemn in this manner:

I… pointed out that the GC triennial sessions at Fresno, Calif. in declared that “all war and all that contributes to war is a sin.” Yet some GC congregations accept as members people who have served in the military and not publicly repented, who work in defense industries, who pay federal taxes.

The edition announced:

A new video program on war tax resistance is available for free loan from the Mennonite Central Committee Resource Library… War Tax Resistance Seminar includes a lecture and panel discussion presented in in Lancaster County, Pa.

The General Assembly of the Mennonite Church (confusingly not the General Conference Mennonite Church) took place in . According to The Mennonite: “Nearly all 260 delegates representing 22 conferences in the United States and Canada encouraged the church’s governing body to find a way for church institutions to respond to the consciences of employees who object to paying that portion of their taxes destined for military use, even if such action involves civil disobedience.”

Marian Franz wrote in the edition that in her experience war tax resistance and work on peace tax fund lobbying was a good form of outreach for the anti-war message. Excerpts:

In the national capitals. When you in the local areas and we in Washington and Ottawa continue to press the issue of conscience, our single acts have widespread reverberations. Often members of government and their legislative assistants feel compelled to examine their consciences. In my experience, as we explain why people cannot pay the military portion of their taxes, the member of government or the aide feels compelled to explain why their conscience does not agree with ours (something we did not come there to ask) or to admit that our witness has caused them to listen to their conscience in a new way.

Among religious bodies. The fact that a sincere expression of conscientious conviction is infectious is demonstrated by the burgeoning examples of conscientious statements among religious bodies. In North America a new “peace church” is emerging that spans virtually every denomination, confession and constituency. Most of the major church bodies and bishops’ conferences have made statements, many surprisingly forceful, against nuclear weapons and the spiraling arms race. At the congregational and parish level, Bible study, prayer and discussion around the nuclear question is occurring across Canada and the United States. Old distinctions between pacifists and just-war proponents are breaking down. The threat of nuclear war has raised, for an increasing number of Christians, a crisis of conscience.

At the corporate level. Until now in our history, conscientious objection was considered only an individual matter. Conscientious objection to paying taxes for military force was a matter between the individual and God, the individual and conscience, the individual and the courts, the individual and revenue collection agencies. Now another dimension has been added to the picture. It is called corporate military tax resistance.

Even in the face of large maximum penalties ($25,000 fine for each person and/or 10 years in prison), religious bodies are beginning to ask if they as corporate entities can any longer in good conscience withhold taxes from the salaries of those employees who ask for reasons of conscience that they not be withheld. To date such corporate action has been taken only by small groups in historic peace churches (e.g. the General Conference Mennonite Church; Philadelphia Yearly Meeting, a six-state region of Quakers; and the Friends World Committee on Consultation). But that action is now under consideration by some of the largest denominations.

When we mention such corporate actions and considerations in Congressional offices, new interest is sparked. Conscientious objection as a matter of individual conscience is one thing, but when it occurs on a corporate level it draws a different quality of attention.

At an international level. The Canadian and U.S. Peace Tax Fund efforts are a small campaign as lobbies go. Yet small seeds continue to sprout and blossom. The exact wording of the U.S. Peace Tax Fund Bill now appears in legislation introduced in the parliaments of several nations. How could David Bassett, a Quaker physician from Ann Arbor, Mich., who drafted the U.S. peace tax legislation with law faculty, have dreamed that one day he would attend an international conference of peace tax campaigns?

After five years as executive director of the National Campaign for a Peace Tax Fund in the United States, I was thrilled to attend the first international conference of peace tax campaigns and war tax resisters in Tubingen . One hundred participants from 15 countries gathered for the conference. They came together at the invitation of five German groups, including the Deutsches Mennonitisches Friedens Komitee (German Mennonite Peace Committee).

In workshops, panel discussions, and plenary sessions many participants expressed openly and in moving ways the Christian basis for their beliefs and actions. While the religious and political backgrounds of the participants varied, there was little diversity in their conviction of conscience. All found it a clear violation of conscience to pay the military portion of their taxes. All saw the connection between the 4 million people who starve each year and swollen military budgets. All noted that what the world spends in just 10 days for military expenditures could not only feed all the hungry on earth for a year but also provide them with clean water, housing and education. Even the setting for the conference was a reminder of why we had gathered. From the Tubingen church where we met, we could see a hospital for brain-damaged people from World War Ⅱ, now under conversion into a training center for the triage method of treating the victims of the next war.

I was struck by how many of the participants had known the trauma of war firsthand. The majority were Europeans and had lived under bombs and/or had grown up with family members missing because of World War Ⅱ.

Antje Spannenberg was one of the generation of children who had plagued their parents with the question, “How could you have allowed Hitler to come into and remain in power? Why didn’t you stop him?” Now Antje’s children are asking her, “How can you allow a world full of weapons so dreadful and dangerous?”

Ursula Windsor, a refugee from Nazi Germany now living in England and married to Britisher Arthur Windsor, admits, “I know if enough of us had resisted we could have stopped Hitler. For some it would not have been difficult; for others, a great sacrifice. Whether simple or difficult, there came a time when it was too late.”

Ursula knew that truth from experience. “I have watched my favorite possessions being taken out of my home as the British Inland Revenue Service claimed them in lieu of taxes we have not paid because we believe that Jesus forbids us to pay for war.”

Her husband, Arthur, went to prison for three weeks. On the day of Arthur’s release he was met at the prison gate by a member of the British Parliament who escorted him to the British House of Commons. With Arthur in the gallery, the member of Parliament introduced the British Peace Tax Fund into Parliament. On that day, for the first time, it received 10 minutes of official debate.

She also briefly profiled conference attendees Wolfgang Krauss of West Germany and Susumu Ishitani of Japan.

Military tax resistance. Are there conscientious objectors to taxes for military purposes in other countries, and do some refuse to pay the military portion of their taxes to their governments? Yes. Some withhold all, some the military portion and some a symbolic portion from their taxes. For some these actions are a political strategy; for many they are based on religious commitment.

Reports from the various countries echoed a refrain. In the Netherlands 5.72 guilders is a symbolic amount withheld by many. In Germany 5.72 Deutsche Marks is a symbolic amount. The number represents the 572 Pershing Ⅱ and cruise missiles on European soil and expresses abhorrence for the fact that they shorten the nuclear fuse to six minutes.

Legislative efforts. Has any country succeeded in passing peace tax legislation that would make it legal to have the military portion of their citizens’ taxes go into a separate fund? Not yet.

Countries working for legislation are the Federal Republic of Germany, Great Britain, Belgium, the Netherlands, New Zealand, Finland, Australia and the United States. Switzerland and Spain have no organized effort for legal recognition of conscientious objection to military taxes. France has a fund in which tax-resisted dollars are collected, as does Italy.

The Peace Tax campaigns of Canada and Japan, rather than promoting peace tax legislation, are challenging their governments in the courts based on constitutional guarantees of freedom of conscience (Canada) and constitutional stipulations that not more than 1 percent of the gross national product be used for military force (Japan).

Other judicial efforts. Attempts to establish through the courts the legal right to redirect taxes from military purposes have been pursued in many countries. Except in Italy, these efforts have been without success. The standard response of governments to non-payment of the military portion of taxes (if they respond at all) includes trials, confiscation of property, fines and interest fees, and — in rare instances — prison.

The standard response of the courts to tax resisters who are brought to trial is that the issues raised present a “political question” that the courts cannot address or that constitutional guarantees of freedom of conscience and/or religion do not outweigh the duty of a citizen to pay taxes.

The greatest success and surprise story was that de facto recognition of conscientious objection to military taxes exists in Italy. Fifty war tax resisters have been prosecuted in six legal cases and have been acquitted in every case. They based their case on the fact that freedom of conscience is guaranteed in the Italian constitution. Participants from Italy reported at Tubingen that four years ago they knew of only 20 who did not pay the military portion of their taxes for reasons of conscience. That number is now 3,500 and growing. War tax resisters are no longer prosecuted in Italy.

I listened with anticipation to the featured speaker, Petra Kelly, founder of the Green party, and member of the West German Bundestag (Parliament). Referring to the Hitler years, she said, “Because we can recall the painful experiences of fascism in this country, especially when it comes to military violence, we cannot retreat into obedience by our citizens in relation to the state. In the domain of conscience there is a higher duty. The special status of human conscience and the fundamental right not to kill is set apart from other issues. Therefore governments should make allowance for tax redirection that they would make in no other cases.”

Then came the surprise. Kelly said that in searching for signs of some way out of the dark morass of military expenditures, she finds an example in the Mennonites.

She said, “An example for me is the [General Conference] Mennonite Church. A group of members decided the following: ‘The employees of the church administration are given the power to be true to the high demands of Christ’s Law of Love, in that they can resist withholding taxes from employees that have requested it and therefore open up the possibility to resist for reasons of conscience to pay for the preparation of war.’ ”

She continued, “This example should give us all courage, but it is also a clear signal of that which happens in many Christian churches and can give us hope.”

I thought back to the long struggle of conscience that culminated in the conference decision cited by Kelly. At the time we were not thinking of what the rest of the world would think of us, but only whether our action was consistent with obedience to Christ. I certainly did not expect to hear it quoted three years later by a member of a foreign parliament, at a conference of 15 countries.

Conscience is contagious.


This is the twenty-eighth 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.

“Gospel Herald” logo, circa 1986

When I hit in the archives it seemed to me that I started seeing a lot more mentions of how “our tax dollars” were financing this or that government-sponsored horror, but much less followup from there about how such a thing might lead one to resist paying. Maybe that was seen as an obvious corollary by then, or maybe some people had abandoned the idea of war tax resistance as impractical and had just become resigned to complaining. It’s hard to tell from the record.

That’s not to say there wasn’t war tax resistance content. Plenty of it. The “Taxes for Peace” war tax redirection fund, run by the Mennonite Central Committee’s (U.S.) Peace Section, announced it’s annual drive in the issue. The fund would be redirecting money to the Lancaster County (Pa.) Peacework Alternatives Project, and announced that they had redirected $4,600 to a project to aid victims of violence in Guatemala the previous year.

A curious story, “The parable of the taxpayers” by John F. Murray appeared in the . It was a sort of updating of the “parable of the talents” from the Bible. It included a character who was a war tax resister but the parable chided him for hiding his money away from the tax collector rather than spending it on good churchly stuff. Perhaps this indicates that this was one stereotype of war tax resisters — as miserly sorts — that was prevalent in Mennonite circles.

The emerging war tax resistance movement in Japan took the offensive in , according to this article:

A Mennonite pastor is among 22 Japanese tax resisters who have sued the government for what they say was an “unconstitutional” collection of their taxes in . The 22 are all members of Conscientious Objection to Military Tax (COMIT), and 12 of them are Christians — including Michio Ohno, a Mennonite pastor in Tokyo. The government action involved the seizing of the bank accounts of Ohno and two others. The 22 charge that Japan’s so-called Self-Defense Forces is a violation of the post-World War Ⅱ constitution, which forbids the country to have an army, navy, and air force. So, they charge, the collection of taxes for the military is also unconstitutional.

John K. Stoner promoted war tax resistance :

To pay or not to pay war taxes

Nine to five

by John K. Stoner

Members of the Mennonite Church in the United States contribute $9 to the federal government for military purposes for every $5 they contribute to the local church for the cause of Christ.

Nine to five is the proportion of military support to local church support. Nine to five is also a traditional eight-hour workday. The fruit of our labor is paying for the arms race.

The nine-to-five calculation is based on figures from the current Mennonite Yearbook, p. 190. The contributions given by U.S. Mennonite Church members through the congregational treasury in totaled $57,269,704. This figure does not include individual gifts that were not channeled through the congregation. The estimated military tax paid by the same people in was $105,800,000.

Stanley Kropf, churchwide agency finance secretary, estimates that the pretax income of Mennonite Church members in was $1,602,600,000. I have calculated a 12 percent tax rate paid on that income, with 55 percent of the taxes going to past and present military costs, including a portion of interest on the federal debt attributable to inflationary military spending. I believe that these figures are correct within a margin of 5–10 percent.

No great concern?

Maybe it isn’t a matter of great concern. Some say that the government is responsible for what it does with tax monies. We are not accountable.

Bernard Offen, a Jewish survivor of Auschwitz, thinks differently. His letter of war-tax protest came across my desk recently, and I share it as a stimulus to reflection on our war taxes in :

The guards at Auschwitz herded my father to the left and me to the right. I was a child. I never saw him again.

He was a good man. He was loyal, obedient, law-abiding. He paid his taxes. He was a Jew. He paid his taxes. He died in the concentration camp. He had paid his taxes.

My father didn’t know he was paying for barbed wire. For tattoo equipment. For concrete. For whips. For dogs. For cattle cars. For Zyklon B gas. For gas ovens. For his destruction. For the destruction of 6,000,000 Jews. For the destruction of 6,000,000 Jews. For the destruction, ultimately, of 50,000,000 people in World War Ⅱ.

In Auschwitz I was tattoo #B‒7815. In the United States I am an American citizen, taxpayer #370‒32‒6858. I am paying for a nuclear arms race. A nuclear arms race that is both homicidal and suicidal. It could end life for 5,000,000,000 people, five billion Jews. For now the whole world is Jewish and nuclear devices are the gas ovens for the planet. There is no longer a selection process such as I experienced at Auschwitz.

We are now one.

I am an American. I am loyal, obedient, law-abiding. I am afraid of the Internal Revenue Service. Who knows what power they have to charge me penalties and interest? To seize my property? To imprison me? After soul-searching and God-wrestling for several years, I have concluded that I am more afraid of what my government may do to me, mine, and the world with the money if I pay it… if I pay it.

I do believe in taxes for health, education, and the welfare of the public. While I do not agree with all the actions of my government, to go along with the nuclear arms race is suicidal. It threatens my life. It threatens the life of my family. It threatens the world.

I remember my father. I have learned from Auschwitz. I will not willingly contribute to the production of nuclear devices. They are more lethal than the gas Zyklon B, the gas that killed my father and countless others.

I am withholding 25 percent of my tax and forwarding it to a peace tax fund.

Offen gives permission to reproduce or publish his letter and says he may be contacted at Sonoma County Taxes for Peace, Box 563, Santa Rosa, CA 95402.

No simple answer. What is the answer to the war-tax dilemma? I offer no simple one. I simply identify a challenge to our faith which will not go away. And I think it is helpful to have some idea of how much money, and in what proportion, we are giving to the death machine.

St. Augustine said, “Hope has two sisters: Anger and courage.” Beautiful women, these, in an age of despair.

That prompted a letter to the editor from Lester L. Lind:

Thank you for printing the article by John Stoner, “Nine to Five”… It is good but uncomfortable for us to be reminded of our involvement in military and war-related activity. I wonder how much longer the Mennonite Church can remain so silent and still carry the distinction of being a peace church. In a democracy, silence gives consent. In light of Scripture, our history, and the present reality that Stoner points out, how can we Mennonites give our consent to spending so much for war?

Withholding federal income tax for conscience’ sake is still a lonely and often misunderstood act, even within the church. True, there are individuals and small segments of the Mennonite Church who have taken positions similar to the Stoners. But I long and pray for the time when such actions of civil disobedience will be strongly supported and encouraged by the majority of Mennonites.

A war tax redirection ceremony and tax day protest was covered in the issue:

A woman holding envelopes hands a piece of paper to another woman who is holding several sheets of paper. Both women are outside on a sidewalk, wearing jackets. A mailbox is visible behind them.

Michigan group gives war-tax money to the poor.

On the income-tax deadline of , a group of 11 people in Kalamazoo, Mich., called “Partners in Peace” gave a public witness to their beliefs in front of the post office. They mailed their income-tax returns minus the amount they calculate is used for military purposes — 50 percent.

Instead the group gave that amount — which together came to about $5,500 — to five local agencies that assist the needy. Here Partners for Peace member Karen Small gives a check to Marcia Jackson of Loaves and Fishes.

The group, which includes Mennonites, also conducted a short worship service with singing, prayer, and testimonies by several participants. Onlookers were given printed statements and pens with the inscription, “If you pray for peace, should you pay for war?”

This is the second year the public witness has been conducted. Winfred Stoltzfus, a Mennonite doctor who is a member of the group, said he and others are being “harassed” by the U.S. Internal Revenue Service, which is seizing bank accounts and portions of their paychecks.

The existence of a mutual aid fund for war tax resisters was made known to readers of the issue:

“Even if you are not a war tax resister, you can help those who are,” say a group of Christians who operate the Tax Resisters Penalty Fund. Based in North Manchester, Ind., it helps resisters when they suffer financial loss through the seizure of penalties and interest by the U.S. Internal Revenue Service. The fund, started in as a project of the local chapter of Fellowship of Reconciliation, is currently trying to broaden its base of support because of the increasing number of requests for assistance. More information is available from the North Manchester Fellowship of Reconciliation…

While war tax resistance seemed mostly a U.S. phenomenon during the Vietnam War era (and this led to some chagrin when Canadian Mennonites felt like they were being dragged into disputes about it), Canadians were also getting in on the act by this time ():

Canadian war-tax resisters hold first national conference

Conscience Canada, a Victoria, B.C.-based organization objecting to Canadian military taxes, held its first national conference recently. Several participants reported that they sent the military portion of their taxes to Peace Tax Fund — a trust account administered by Conscience Canada which is not approved by the government.

Member of Parliament James Manley told the participants how they could be more effective in lobbying their MPs. Motions favoring peace tax legislation were introduced in the House of Commons by Manley in and and by MP Simon De Jong in .

Reporting on war-tax resistance in the United States, Robert Hull, a Mennonite who chairs the Washington, D.C.-based National Campaign for a Peace Tax Fund, said his group has enlisted 55 representatives and four senators as sponsors of peace tax legislation in the U.S. Congress.

“Conscience Canada is part of a movement in 17 countries, from Finland and Spain to Australia and New Zealand,” said Edith Adamson, the organization’s coordinator.

And the issue noted:

Study packet on militarism in Canada from Mennonite Central Committee Canada. It includes pamphlets, articles, and a fact sheet. The packet helps Canadians struggling to discern a faithful Christian response to militarism, including the issue of whether or not to pay war taxes. It is available for a suggested donation of $3 from Information Services at MCC Canada…

David Charles wrote a commentary for the issue in which he went on at length about the horror of nuclear war and said “Some have even come to recognize our complicity in the situation through silence and the payment of war taxes.” And: “Our continued silence to a government that is not merely content to collect tax but is mortgaging the entire country to pursue a ridiculous ambition is conveying a message of acceptance.” But his suggested response was hilariously pathetic:

We can write on the bottom of our tax returns that our money is to be used to build peace, not more arms.

In the issue, Edgar Metzler wrestled with “Following Christ in a militaristic world” and tried to nudge the Mennonite Church toward a bold decision:

For an increasing number of Christians the conscription of their taxes for military purposes is becoming a problem of conscience as clear as the conscription of their bodies for military service. The question will not fade away. Are the excuses offered by Nazi collaborators or Iran-contra conspirators that someone else is making the decisions that much different than washing our hands of responsibility for how the state uses the resources God has given us?

Challenge and action.

The study suggested by MCC and the militarism resolution — “Growing in Stewardship and Witness in a Militaristic World” — which will be considered by the General Assembly at Purdue arose directly out of the struggle of conscience about war taxes by some members of the church. The proposed resolution is intended to alert us to the broad scope of this challenge and suggest appropriate actions.

The decision, bold or not, would be adopted at the Mennonite Church General Assembly on : “Growing in stewardship and witness in a militaristic world” Here are some excerpts that concern taxes:

Let us expand our support for proposed Peace Tax Fund legislation in both the United States and Canada, recognizing that legal recognition of conscientious objection to payment of taxes destined for military use will require the same patient persistence which resulted in legal recognition of conscientious objection to military service.

Let us prayerfully examine the practice of church organizations withholding and transmitting income taxes of church employees who themselves are conscientiously unable to pay taxes for military use. As part of that effort, we will participate in a conference planned for for Mennonite, Brethren, and Quaker employers to share their experiences relating to tax withholding and conscience and to develop a strategy for relief of this ethical dilemma.

Let us continue to support those whose conscience prevents them from paying taxes destined for military use or from registering with the U.S. Selective Service System.

A report from the conference, carried in the issue, carried the ominous quote “Personally, I think the Peace Tax Fund is a way out of this” as a way of excusing why the Mennonite Church seemed to be waffling rather than taking any committed stand:

A statement on “Growing in Stewardship and Witness in a Militaristic World” was approved more quickly. It offers suggestions to congregations for ways to counter the increasingly pervasive “evil” of militarism in North America and around the world.

Ed Metzler, who presented the statement, said one of the best ways Mennonites can oppose militarism today is by supporting the campaign for “Peace Tax Fund” legislation in both the United States and Canada. Metzler, who is peace and social concerns secretary at Mennonite Board of Congregational Ministries, said this would permit conscientious objection to war taxes in the same way that Mennonites and others won the right to conscientious objection to war. He called to the podium the executive director of the campaign in the U.S. — Marian Franz, a Mennonite. “Conscience is contagious,” she said, “and peace concerns are spreading far beyond the historic peace churches.”

Approval of the statement did not end the discussion on militarism. Especially after Mennonite Board of Missions president Paul Gingrich reminded the delegates that his agency is still waiting to hear what it is supposed to do about employees who request that taxes not be withheld from their paychecks so that they can resist war taxes. “I wish this body would act on this,” he said.

Metzler agreed, pointing out that the Mennonite Church General Board “ducked the issue” by calling for a general statement on militarism. “We wish the issue would go away,” he said, “but it won’t.” Moderator-Elect Lebold defended General Board inaction, noting that the church is deeply divided on the subject. “Personally, I think the Peace Tax Fund is a way out of this,” he said.

Nondelegate Ray Gingerich, an Eastern Mennonite College professor who is a war tax resister, challenged the notion of having to wait on the government to make legal a matter of conscience. Many delegates seemed to agree, and by majority vote, they instructed General Board to take immediate action on tax withholding and give a clear answer to MBM and other agencies seeking guidance.

The issue carried an interview with Thomas L. Shaffer (a Catholic law professor). Excerpt:

Q:
Are you a pacifist?
A:
Well, I think so. It is an odd question for a 53-year-old person because nobody’s asking me to wreak violence on anybody else. We are all very fortunate to have that little dialogue about paying over the coin to Caesar because otherwise we 53-year-olds, if we thought of being pacifists, would have to think of financing nuclear weapons. I guess that little dialogue lets us out, or at least in some people’s minds it does. But I figure that by now the taxes I paid have bought a lot of destructive weaponry, if I am paying my share.

The Church of the Brethren (Anabaptist cousins of the Mennonites) also held their annual conference. The issue reported:

An agenda item on “taxation for war” prompted little debate, since a study committee said the church has written enough about war-tax resistance, and that it is time for members to study seriously what has been written.

That issue also carried this news:

Church asks forgiveness of antiwar activist defrocked 25 years ago

The Presbyterian Church (USA) has publicly asked the forgiveness of an 81-year-old Cincinnati minister who was defrocked by a regional church body 25 years ago for his antiwar activism. Maurice McCrackin, pastor of the nondenominational Community Church of Cincinnati, was deposed from the ministry by the Cincinnati Presbytery in after he refused to pay the portion of his income taxes that would go for military spending. Meeting in Biloxi, Miss., the denomination’s highest governing body, the General Assembly, formally confessed error in removing McCrackin from the ministry and endorsed an action taken in by the Presbytery of Cincinnati restoring him to clergy status.

The attempts to get the Mennonite Church to take risks on behalf of war tax resisters got the goat of of Elmer S. Yoder, who wrote the following for the issue — again suggesting the Peace Tax Fund as a way of sidelining the problem:

Whose conscience is to be respected?

The concluding appeal by a delegate at Purdue to “respect the individual conscience” in regard to church institutions not withholding “war taxes” failed to address a key question. The appeal sounded simple and persuasive, on the surface, but it is much more complex and far-reaching. Whose conscience is to be respected? The conscience of the individual employee of an institution or the collective conscience of a board of directors, or perhaps even General Assembly?

The corporation is a legal entity and owes its continued existence to statutory provisions. The centralized management of the corporation can and does express the collective conscience of the institution. Our major church institutions are incorporated and directed by boards. The directors have been charged with the optimum operation of the institutions. The institutions (corporations) are faced with options different from those of an individual in respect to a refusal to pay the tax in question.

An individual refusing to pay what he considers is the war tax would be confronted by an agency of the government. The result might be the placing of some financial restrictions upon him, or additional legal action, such as seizure of property, or in extreme cases, imprisonment. Noncompliance by a church corporation would almost certainly result in governmental measures amounting to a substantial loss of freedom. This loss could well include its legal base to perform the objectives and purposes included in its charter and given by the Mennonite Church.

An individual Christian respecting the conscience of a war-tax resister suffers no detrimental consequences legally. A trustee of a church institution is in a completely different situation. By consenting with fellow trustees not to withhold the tax in question, he and the trustees are inviting various restrictions on the institution via legal action.

Legal alternatives of not withholding the war tax have been researched thoroughly by the General Conference Mennonite Church, without finding any legal recourse. This means that trustees of church institutions would engage in civil disobedience by not withholding from any employee’s salary the part of the tax he protests, but in addition, would push the institution into a morass of legal restrictions and extended court procedures that would severely hamper the operation of the institution or drain its resources through protracted legal fees.

This is not a plea to act only on the basis of potential consequences. The call to faithfulness supersedes consequences. But faithfulness in great diversity of understanding, such as the war tax issue and the legal consequences, is difficult to achieve. It is not in the interests of brotherhood to create or foster an institutional versus individual conflict, but neither is it proper or ethical to evade the issue of an institutional conscience. In church institutions that conscience is molded by the larger brotherhood and those directly charged for the operation of the institutions — the trustees.

Nearly 100 years ago, the Mennonite Church began forming institutions (corporations) to carry out more effectively its tasks of nurture, education, and evangelism. The institutions have served well and have contributed in many ways to the mission of the Mennonite Church. Shall this servant role of the institutions continue? Trustees of the institutions can, by openly defying the law over an issue on which such a diversity of opinion exists within the Mennonite Church, shackle the institutions, rather than performing as stewards.

Perhaps the time is coming, in the United States, when the church may again need to preach, to teach, and to evangelize without the legal entity of the corporation. Perhaps there again will be the time for the fabled school with the professor on one end of a log and the student on the other. The church corporation, which makes possible educating larger numbers, would be conspicuously absent, because of legal ramifications. But, in my opinion, that time is not yet.

Perhaps, rather than urging a course of action which would eventually eliminate faculty and staff positions in the institutions, the energies and efforts devoted to this should be channeled into making possible a legal alternative, such as the Peace Tax Fund. Devoting one’s energies to making it possible for larger numbers to step out and take advantage of the Peace Tax Fund certainly would be preferred to potentially reducing the church institutions into ineffectiveness.

The “New Call to Peacemaking” initiative was still active, but seemed to be deemphasizing war tax resistance. It is not until the penultimate paragraph of this story that war tax issues are mentioned:

Some of New Call’s limited resources do go to renewing the vision within the historic peace churches. In a conference will be cosponsored with the Quaker War Tax Concerns Committee on the challenge to church organizations from employees requesting their federal taxes not be withheld so they can exercise their conscience in relation to war taxes.

This letter to the editor, from Edgar Metzler, appeared in the issue:

Thank you for sharing Ike Glick’s courageous decision of conscience to resign from a company that might be involved in military contracts (). All of us in North America are inextricably involved in an economy addicted to huge military expenditures. Ike’s conscience challenges especially all of us who think that the taxes we pay to build weapons of war are something for which we have no responsibility. Our stewardship teachings tell us it is God’s money. How we use that resource surely must be a matter of conscience as much as the way we use our God-given talents in our occupations.