Some historical and global examples of tax resistance → religious groups and the religious perspective → British Nonconformists → 19th Century Edinburgh Annuity Tax resisters → William Tait

The following report on Annuity Tax resistance in Scotland comes from Tait’s Edinburgh Magazine Volume 3, Number 18, published in . It has some interesting details about the use of social boycott, rallies, and disruption of auctions by the resisters and their supporters.

The Passive Resistance of Edinburgh, to the Clergy-Tax.

A system of Passive Resistance to the iniquitous local impost, disguised under the name of the Annuity Tax, has been brought to a crisis by the imprisonment of Mr. Tait, the proprietor of this Magazine, for his proportion of the tax by which our clergy are maintained. How he should have had the honour thrust upon him of inflicting the death-blow on this obnoxious tax, it is easier to know than to tell. Mr. Tait had neither been an active, nor obtrusive resister: though, like thousands of the most respectable citizens of Edinburgh, and particularly the booksellers, he refused to pay annuity. This tax has ever been hateful to the people, from almost every reason which can render an impost odious. It is considered a tax on conscience with many. It is a tax unknown in the Kirk Establishment, and peculiar to Edinburgh; unequal in its pressure; and arbitrary and irritating in the mode of exaction; and it is one which gives, as has been seen, power to the clergy to disgrace themselves and their profession, and wound the cause of Christianity. Power of imprisonment over their hearers and townsmen, is not a power for ministers of the Gospel. For four years, measures have been taken to resist this impost; and for the last eighteen months it has been successfully opposed, so far as goods were concerned, by a well-concerted Passive Resistance. Many of the citizens were (and are) under horning1 and liable to caption, at the time the clergy selected Mr. Tait. For Passive Resistance, during the last eighteen months, has been, as we shall have occasion to explain, so well organized, and has wrought so well to defeat the collection of the tax, that, unless the ministers had turned the kirks into old-furniture warehouses, it was idle to seize any more feather-beds, teakettles, and chests of drawers; either from those who could not, or those who would not pay this irritating and unjust local impost, marked by every deformity which can render a tax hateful. The legal right of the ministers of the Kirk in Edinburgh, to imprison for stipend, was questioned. Mr. Tait is probably the first imprisoned victim of the Kirk; nor will there be many more, or we greatly misunderstand the character of the people and of the times in Scotland. A few weeks back, it was decided by the Law Courts that the ministers had the right of imprisonment; though an appeal to the Lord Chancellor still lay open to the inhabitants, who have petitioned against the tax, till they are tired of petitioning. The clergy, to give them their due, lost no time in exercising their new power. Hornings and captions were flying on all sides;2 though no one would believe that Presbyterian Divines, the Fathers of the Scottish Kirk, calling themselves ministers of the gospel of love, and peace, and charity, would ever proceed to the fearful extremity of throwing their townsmen and hearers into jail. The first experiment was made on a gentleman in very delicate health, about a fortnight before Mr. Tait’s arrest. This gentleman was attended to the jail door by numbers of the most respectable citizens — resisters — in carriages. He paid, and the procession returned home. Two of his escort were Mr. Adam Black, publisher of the Edinburgh Review, and Mr. Francis Howden, a wealthy retired jeweller, of the highest respectability. These two gentlemen were, some few months before, chairman and deputy-chairman of the Lord Advocate’s election committee. These are the kind of men who have actively opposed the tax.

There was a lull for ten days. A Quaker was expected to be the next victim; but the unexpected honour fell on Mr. Tait. The clergy could not have committed so capital a blunder if they had aimed at it; or so effectually have laid the axe to the root of the tree. This grand stroke of policy was, doubtless, intended to finish the thing at once. Once compel him to submit, and glory and gain were secure. That there might be no more processions, he was waylaid coming into town in the morning; and, to the consternation of the clergy themselves, submitted to the alternative of going to prison rather than pay the tax. His first letter, which is subjoined,3 explains the nature of our clergy-tax, which has now been opposed and resisted in every peaceful way. The scenes in Ireland were faintly brought to our own door; and so great excitement never certainly prevailed in Edinburgh against a Kirk tax, or against the Establishment altogther, since “The dinging down o’ the Cathedrals.” At the request of the Inhabitants’ Committee, intimated in the newspapers, Mr. Tait consented to be liberated;4 and having remained four days in the bonds of the clergy, he was released with every mark of honour and distinction his fellow-citizens could confer. His conduct, they thought, had given an example of patriotism and moral courage needed everywhere,5 and the death-blow to the clergy-tax. We take the Scotsman’s account of the triumph of passive resistance, as being shorter than some of the others, and, containing everything necessary to be told:—

“He stepped into the open carriage, drawn by four horses, which stood on the street, and beside him sat Mr. Howden, Mr. R. Miller, Mr. Robert Chambers, and Mr. Deuchar. At this moment, one of the gentlemen in the carriage, waving his hat, proposed three cheers for the King, and three cheers for Mr. Tait, — both of which propositions were most enthusiastically carried into effect. The procession was then about to move off, when, much against the will of Mr. Tait and the Committee, the crowd took the horses from the carriage, and with ropes drew it along the route of procession, which was along Waterloo Place and Prince’s Street, to Walker Street. As the procession marched along, it was joined by several other trades, who had been late in getting ready; and seldom have we seen such a dense mass of individuals as Prince’s Street presented on this occasion. In the procession alone, there were not fewer than 8,000 individuals; and we are sure that the spectators were more than thrice as numerous. Mr. Tait was frequently cheered as he passed along, — and never, but on the occasion of the Reform Bill, was a more unanimous feeling witnessed than on that which brought the people together yesterday afternoon.”

A respectable Tory print in Glasgow — for there are Tory prints that have decent manners — in denouncing “the revolutionary movement in that rebellious city,” states, “that Edinburgh requires a Coercion Bill as much as Kilkenny.” We confess it. So do many of the English towns. The agitation against tithes and church-rate is as great in England as in Ireland. And if a Coercion Bill is to be the substitute for justice, the more universally it is applied the better. The whole people of the United Kingdom are of the same spirit.

No church-rate can be more oppressive than the Annuity; and the evil does not rest here. “A poor Kirk only will be a pure Kirk,” is exemplified in Edinburgh.

This is a tax levied on members of the Church Establishment; and on every denomination of Dissenters, Catholic, Quaker, Jew, Turk, or Pagan, to raise the Edinburgh clergy above their brethren of the Kirk; and to set them above their proper functions. With a few honourable exceptions, the Edinburgh clergy are anything but a working clergy. Edinburgh, among its other felicities, holds all “the great prizes” (as the Duke of Wellington calls the bishoprics) of the Kirk. It is too much that the inhabitants should also monopolize the honour of maintaining “the great prizes,” in a style which has set them above their duties, and given “a high tone” to Presbyterianism, by making a few of its humble clergy fit associates for our Tory and Whig Coteries, and the legal aristocracy, at the expense of the pastoral office. The worst fault that we hitherto know about them, after all, is, that they know nothing of their parishes; for, till now, they had no power of imprisonment, a power of which they should be the first to try to denude themselves. Ministers of the Reformed Presbyterian Church! — a Church boasting its purity, its poverty, its tolerance, “rob widows’ houses,” and throw men of all persuasions into prison for fractions of stipend! — and this, too, with ample funds for their maintenance from other sources, — the same kind of funds, and to a larger amount than those by which their brethren are respectably supported in every other Scottish city. Shade of John Knox! could you have looked up from that old station in the Netherbow on the scenes exhibited at the Cross of Edinburgh within the last ten years, by order of your successors! and their proctors; seen the miserable furniture of poor widows and destitute persons rouped for stipend! One scorns the miserable fiction by which the Edinburgh clergy try to skulk behind their agents: the Parsons in Ireland have given up the hypocritical pretext, “It was not I, but the proctor.[”] Passive Resistance has put an end to these revolting scenes, and introduced others, which the sincere friends of the Kirk can regard as no less dangerous to its stability.

Mr. Tait’s letter explains the nature of the church-tax, but not all its deformities. First, it is peculiar to Edinburgh, and to a limited part of Edinburgh, rigorously visiting the shop-keeper, the physician, the artist, the half-pay officer, the poor and needy, while it totally exempts the class best able to contribute to the support of the Church, — the lawyers of all grades; those who, according to our Glasgow friend, drain the blood, and live on the marrow of Scotland; till, Jeshurun-like, our whole community, by their suckings, have waxen fat and are kicking, requiring to be put in strait waistcoats, and dieted on bread and water. Secondly, It is a shop tax; the people of London know what that means. The rent of a man’s dwelling-house is a fair measure of his means, and in “our city of palaces,” every man likes a house rather above what he can afford than under it. A shopkeeper who rents a house at from L.30 to L.50, may pay L.200 a-year, or more, for his place of business; and on this L.200, and on all the other premises he may rent in carrying on his trade, as well as on his dwelling-house, which is almost invariably at some distance from his place of business, he is liable to pay L.6 per cent. to the clergy, or be sent to jail, — be he Jew, Turk, Quaker, or Baptist. The garret of a widow, the cellar of a porter, must contribute their proportion to the maintenance of “the great prizes” of the Kirk, and of the “tone” which now elevates Established Presbyterianism, in the gentility of its teachers, almost to equality with Episcopalian Dissent. Of late years, since the Irish settled among us, many Catholics are called on to contribute to the maintenance of what they must think, our heretic clergy; an imposition on conscience, from which we hope to see Scotland soon freed for ever.

But, while the darkest den6 in the lanes, and poor streets, of that central portion of Edinburgh (which, for the Established clergy, may look for religious instruction where its inhabitants please) must pay, every lordly mansion, of the first-born of Egypt, is past bye. Our Lords of Session, and Clerks of Session, and Deputy-Clerks of Session; and Clerks of Justiciary, and Deputy-Clerks of Justiciary, and Lord Advocates, and Deputy-Advocates, and Sheriffs, and Substitute-Sheriffs; and the whole tribes, kindreds, and languages, of our barristers; and every man whose profession is symbolized on his door-plate by the mystic letters — W.S., or S.S.C., the tax-gatherer respectfully passes. The clergy themselves do not pay poor-rates in this city; for which rate another 6 per cent. on rent is levied from the unfortunate shopkeeper, and householder. Is it surprising that the people of Edinburgh have “rebelled,” since rebellion it must be called, and refuse longer to submit to the hornings and gorings of the watchmen of the flock?

The exemption of the College of Justice — this is the phrase, College of Justice — among a nation remarkable for the propriety of its names — is, however, the grievance of a past time; and the inclusion of the fifteen hundred, or two thousand, exempted lawyers will not now satisfy the people of Edinburgh; though this is the bait held out to make us bolt the Bill the Lord Advocate has been bungling at, “to enable the Edinburgh parsons to live like gentleman.” The people of Edinburgh will have their clergy live like their brethren in other towns, and like Christian ministers. They will have no compulsory tax for their support. They will have no Dissenter, no Catholic, no Quaker, or Jew, liable to a fraction of rate to maintain a Presbyterian minister. They cannot more admire propagating religion by the tithe-pound, the Cross-rouping, and the Calton jail, than by the sword or the faggot; and will resist to the last every attempt to continue a power in the hands of the Edinburgh clergy, which they have recently used, and are still employing, to the violation of the first principles of the merciful faith they are bound to teach, and to the disgrace of their sacred office. It is too late for compromise. The principle which places this power in their hands is more dangerous, and much more to be guarded against, than the mere amount of the tribute levied. Our ancestors, at some peril, and by despising persecution, won for us freedom of conscience and a Free Kirk: it will go hard but we maintain the right.

As this Magazine circulates through England and Ireland more widely than at home, we have hitherto forborne afflicting our distant readers with local grievances. Heaven knows that every town has abundance of them, local and general; but, in passive resistance, Edinburgh is making common cause with many other communities; and it may amuse strangers to learn how it has been managed in the country of the Porteous mob.

For years the spectators looked on with indignation and shame when furniture was rouped (sold by auction) at the Cross of Edinburgh, for annuity to the clergy. At first such furniture belonged exclusively to very distressed persons; for though every one grumbled, no one who could scrape up the money durst refuse to pay, and thus incur the additional penalties of prosecution. Not unfrequently generous individuals redeemed the miserable sticks so cruelly wrested from the more miserable owners. The first act of passive resistance may have taken place about two years back; and we admit that since then it has been most actively passive, and has given rise to many melancholy and some humorous scenes. Fortunately for the resisters, the goods must, by law, be exposed for sale at the Cross, which so far concentrated their field of action. This, by the way, was a capital omission when the Annuity clause was smuggled over. We hope the Lord Advocate (but the clergy’s agent will see to it) takes care, in the new Bill, that our goods, when confiscated for stipend, may be sent away and sold anywhere. In Ireland we pay — the whole people of the empire pay — troops who march up from the country to Dublin, fifty or sixty miles, as escorts of the parson-pounded pigs and cattle, which passive resistance prevents from being sold or bought at home; and we also maintain barracks in that country which not only lodge the parsons’ military guards, but afford, of late, convenient resting-places in their journey to the poor people’s cattle, whom the soldiers are driving to sale;7 and which would otherwise be rescued on the road.

Our Edinburgh clergy could hitherto only operate round the Cross. If any of our readers know that scene, let them imagine, after the resistance was tolerably well organized, an unfortunate auctioneer arriving at the Cross about noon, with a cart loaded with furniture for sale. Latterly the passive hubbub rose as if by magic. Bells sounded, bagpipes brayed, the Fiery Cross passed down the closses, and through the High Street and Cowgate; and men, women, and children, rushed from all points towards the scene of Passive Resistance. The tax had grinded the faces of the poor, and the poor were, no doubt, the bitterest in indignation. Irish, Highlanders, Lowlanders, were united by the bond of a common suffering. Respectable shopkeepers might be seen coming in haste from the Bridges; Irish traders flew from St. Mary’s Wynd; brokers from the Cowgate; all pressing round the miserable auctioneer; yelling, hooting, perhaps cursing, certainly saying anything but what was affectionate or respectful of the clergy. And here were the black placards tossing above the heads of the angry multitude—

ROUPING FOR STIPEND!

This notice was of itself enough to deter any one from purchasing; though we will say it for the good spirit of the people, that both the Scotch and Irish brokers disdained to take bargains of their suffering neighbours’ goods. Of late months, no auctioneer would venture to the Cross to roup for stipend. What human being has nerve enough to bear up against the scorn, hatred, and execration of his fellow-creatures, expressed in a cause he himself must feel just? The people lodged the placards and flags in shops about the Cross, so that not a moment was lost in having their machinery in full operation, and scouts were ever ready to spread the intelligence if any symptoms of a sale were discovered. These are among the things done and provoked in this reforming city of John Knox, in the name of supporting religious instruction!

Dr. Chalmers is reported to have said, the other day, in one of our Church Courts, “Too little money is devoted to the religious instruction of the city.” He is quite right: Too little indeed — almost none is so applied; — a good deal goes into the pockets of the ministers, nevertheless. The condition of the poor of Edinburgh — their want of the due means, from the Establishment, either of religious instruction at home, or church accommodation, is not the smallest evil in this system of setting Scotch Presbyterian clergymen above their callings by high salaries. We might imagine, that after a poor man or woman has paid annuity, or had their goods sold, they might at least find a church door open to them somewhere in the town. They will find exactly the door open, but a surly door-keeper to push them back, and if they do get in, no seat in church. In addition to the odious Annuity Tax, the rents of the pews in Edinburgh are, on the average, three times higher than in any other Scottish city. Thus we pay for our “great prizes”8 trebly; and, in their diligence and fidelity as ministers; in their meekness, forbearance, long-suffering, patience, gentleness, as Christains, have our reward.

We dare not inflict upon our English or Irish readers more about our Collegiate Charges; our royal chaplainships; our union of the pastoral office with the professorships in our university; our church jobs of all kinds. We have not complained till now: Now complaint is redress.


  1. The legal jargon of which the Edinburgh prints are full just now, must amuse and perplex the English and Irish. What can they think of widows under caption; and hornings issued by the ministers? By one of the many beautiful fictions of our law, no man can be imprisoned for debt. His crime is rebellion. The King having sent “greeting,” ordering the debtor to pay his creditor, if the debtor refuse to comply, he is presumed to be denounced rebel at Edinburgh Cross and Leith Pier by the horn, and is sent to jail for resistance of the King’s command. The whole thing is admirably described by the Antiquary to his nephew, Hector Macintyre, who remained about as wise as before; or as wise as a recusant Irishman in the Cowgate, on whom our clergy lately made a charge of horning. “Horning! horning! — by the powers! if they bring a horning against me, I’ll bring a horning against them.” When the King’s messenger-at-arms, as tipstaves are called in Scotland, brought his horning to the Cowgate, the Irishman, previously provided with a tremendous bullock’s horn, blew a blast “so loud and dread,” that it might have brought down the Castle wall; and a faction mustered as quickly as if it had sounded in the suburbs of Kilkenny. The messenger-at-arms took leave as rapidly as possible, and without making the charge of horning at this time.
  2. The agent of the clergy, Mr. H. Inglis, son of the Reverend Dr. Inglis, the leader of the Church, and the grand instrument in smuggling the clause into the Bill under which the clergy distrain and imprison, — acted in such energetic haste against the citizens, in obtaining these profitable hornings, that it is said he forgot to take out the attorney license before be commenced horning; which neglect infers a penalty of L.200. Will it be exacted? — Every tax-payer is against the tax, but every one would neither have gone to jail nor incurred prosecution. “Mr. Tait should just have paid,” said one of the cautious disapproves. “No man will uphold the tax; but where’s the good of putting two-three more guineas in the pouch of Pope John’s son.” The argument has force. Surely, for the sake of common decency, another of our multitudinous W.S.’s might have been found for the lucrative office devolved on the son of the great leader of the Kirk Assemblies.
  3. To the Editor of the Caledonian Mercury
    Sir, — I wish to be allowed, through the medium of your paper, to explain the reasons which have induced me to submit to imprisonment, rather than pay the annuity or ministers’ stipend. My reasons are these:—
      The tax was imposed by the act 1661, and preceding acts, to raise 19,000 merks, which were to be applied to the maintenance of only six of the twelve Edinburgh clergymen; whereas a sum very much larger has been collected, under the name of annuity, and applied to the maintenance of all the Edinburgh clergymen, and to other purposes.
      The collection and application of the annuity was illegal up to ; and was only then made legal (if legal it yet is) by a clause surreptitiously and illegally inserted in an act of Parliament, which had been intimated as one for simply extending the royalty of the city. Unless an act of Parliament, fraudulently obtained by the clergy, can make the annuity, as now collected and applied, legal, the collection and application are still illegal.
      Altogether, by the annuity, impost, seat rents, shore dues at Leith, &c., about L.21,000 are collected, in name of the Church Establishment, while only about half that sum is applied to its legitimate purposes.
      The sum levied from the citizens of Edinburgh is not only too large, but is unequally levied, and absurdly applied; 55,000 souls, in the extended royalty, having 13 churches and eighteen ministers, to whom about L.9,000 per annum is paid, while 70,000 souls, in that part ol Edinburgh which is called the parish of St. Cuthbert’s, pay no part of the annuity tax; the two clergymen of this parish; and those of the Chapels of Ease belonging to it, being paid by the heritors, or from the seat rents.
      The above inequality of the assessment is further aggravated by the exemption of the Members of the College of Justice; also, by the tax being laid upon shops, &c., as well as dwelling-houses, although the latter are the proper measures of the incomes of the inhabitants.
      For those and other reasons, detailed in a petition to Parliament, and a report by the Committee of Inhabitants, the collection of the annuity has been considered unjust and oppressive. Payment has been refused by the inhabitants; and when the clergy proceeded to distrain the goods of the recusants, their proceedings were rendered ineffective by the impossibility of finding purchasers for the distrained goods. Finding their seizure of the citizens’ goods inoperative, the clergy are resorting to the extremity of imprisonment. Mr. Wilson, pocket-book maker, was the first seized on. He, as was publicly announced, submitted immediately on being imprisoned to the imposition of the clergy, on account of the state of his health. I have been selected as the second victim. And, as I have not Mr. Wilson’s reason for instant submission to what I conceive unjustice and oppression, I have permitted the clergy to imprison me; and send you this statement from my place of confinement, the jail, Calton Hill.
      In reference to St. Peter’s name, our Saviour said — “Upon this rock I have built my Church.” It is now seen upon what rock the Edinburgh clergy rest their Establishment — the rock on which stands the Calton Jail.
      Let no man tell me that I ought to petition Parliament for an alteration of the law, instead of opposing this passive resistance to the law. Petitioning has been tried once and again; and what has been the result? Why, that the Lord Advocate of Scotland, one of the representatives of our city, and a Minister of the Crown, has attempted to sanction the hideous injustice of which we complain, by a new act of Parliament, fixing down the odious annuity tax upon us more firmly than ever, with no amelioration of the injustice, except the doing away with the exemption of the College of Justice!
      I believe there is no hope of redress but from refusal of payment until the extremity of imprisonment is resorted to. In that belief I have acted, — and
      I am, Sir, your obedient servant,
      William Tait.
  4. The spirit of the people of Edinburgh may be inferred from the following anecdote:— Mr. Tait spent one Sabbath in jail On that day the debtors posted a bill on their door of the jail chapel intimating, “No attendance on Divine Service during Imprisonment for Annuity Tax.” This was, of course, quite spontaneous, as the Church prisoner of the clergy was kept apart from all the other prisoners; and treated by every one of the officials with the greatest indulgence and consideration, during his brief sojourn in prison.
  5. “We have need of many such men; we ought to find them in places where it is in vain to look for them. But our consolation is, that to have a few, nay to have only one, is to be sure of having thousands hereafter. The moral force of such examples is slow to subside, even though they be not instantly acted upon. The recollection of them survives long, and acts alike as a check to the oppressor, and a sustaining hope to the unredressed — an assurance that there is a glorious power unemployed, that can, when it pleases, rise up and baffle the oppressing one that is ever at work. An odour rises out of such actions, that becomes as the breath of a new life to others. The language they are related in, is as the melody so exquisitely described in one of Wordsworth’s ballads:—
      ‘The music in my heart I bore
      Long after it was heard no more.’ ” — True Sun.
  6. Many capital hits have been made during the Three Years’ War between the citizens and the clergy of Edinburgh, which should not be forgotten. The Bible Society of London had, it appears, at one time resolved, that no subscription in aid of the circulation of the Scriptures, should be taken from Socinians, Unitarians, Infidels, and Blasphemers. The Bible Society denounced all such characters; and our clergy piously agreed. “Now, surely you won’t take stipend from such wretches?” said some writer in the North Briton. Tainted money becomes sweet in passing through the fingers of Mr. Peter Hill. Mr. Manager Murray’s synagogue of Satan, at the end of the North Bridge, pays about L.50 per annum to the clergy of Edinburgh; and many smaller sanctuaries of sin, in the old town, must contribute their proportion.
  7. The agents of our clergy had a sort of barracks. They made the enclosure in the Cowgate, called the Meal-market, a depot for confiscated furniture when the people drove the auctioneers from the Cross.
  8. [“]Every clergyman should have L.400 in each pocket,” said the Whig Solicitor-General, the other day at some Kirk meeting, where the Magistrates themselves were speaking of uncollegiating the churches, and reducing the stipends. Some twenty or thirty years back, those stipends were L.300 a-year, with as much more as they could scrape up. Be it remembered, that the faculty to which Mr. Cockbum belongs, have never yet paid one farthing of church-tax since the Kirk was established; and as Presbyterianism is neither the fashionable religion, nor even the genteel mode of faith in Edinburgh, it is but a proportion of the learned faculty that even pay for a seat in the Kirk. Speeches like the above move the multitudes in the Cowgate, and even the wealthiest shopkeeper in the finest streets, in rather an unpleasant way. Mr. Cockburn cannot have forgotten the anecdote of King James Ⅰ. and his Bishops, Neale and Andrews. “Cannot I take my subject’s money when I want it, without all this formality in Parliament?” — “God forbid, Sir,” said Neale, “but you should — you are the breath of our nostrils.” — “Well, my Lord,” rejoined his Majesty to Andrews, “and what say you?” He excused himself on the ground of ignorance in Parliamentary matters. “No put-offs, my Lord,” said James, “answer me presently.” — “Then, Sir,” said the excellent prelate, “I think it lawful for you to take my brother Neale’s money, for he offers it.” The clergy are fully entitled to take Mr. Cockburn’s L.800 a-year.

This note is appended to the article:

Imprisonment of a Baptist. — As this sheet was going to press, we have seen the spectacle, novel in a Presbyterian country, of a respectable and aged man of the religious persuasion of Fuller, Robert Hall, and John Foster, haled to prison for ministers’ stipend, under circumstances which shame the very name of Presbyterianism. Mr. Ewart, shoemaker, one among upwards of three hundred citizens put to the horn, (at least a two-guinea process before it is ended,) when presented with the caption by the messenger, said he was quite unable to pay his arrears. He was indulged with a little time to go and plead his case with the scion of Establishment, Dr. Inglis’s son, who is reaping the fruits of a lawyer’s rich harvest, amid our tears, shame, and sorrow. He told that young agent of the clergy, that he neither could, nor would, if he could, pay stipend. Ho belonged to a denomination of Christians who had been tortured and burned by an established priesthood; and the Established Clergy of Edinburgh were welcome to send him to prison if it seemed good to them. On he was marched off to the Calton Jail, accompanied by the usual hasty muster of people carrying flags and poles, having placards on which were a variety of devices and inscriptions, to which we shall not at present advert. His daughter, a fine young woman, in a fit of heroic indignation which overmastered her grief and the natural timidity of her sex, seized one of the flags, and would have walked before her father to prison with the crowd, but was prevented by him and the interference of the humane bystanders. this ruined man’s shop, in Hanover Street, was seen shut up, and a bill stuck on the door, “In Prison for Ministers’ Stipend.”

In earnestly recommending Mr. Ewart’s case to the friends of freedom of conscience everywhere, and particularly to the Baptists of England, we would humbly ask the casuists among our clergy, is this man imprisoned to recover a just debt, or to gratify a cruel, despicable revenge? We know what men of plain understanding, in this city, think and say loudly.

By the laws of Scotland, a creditor who indulges his cruelty by keeping a needy man in jail, is bound to maintain him. Mr. Ewart has claimed and been allowed a shilling, paid per diem, as aliment-money — a liberal allowance, — as fortunately the fixing the amount of aliment does not rest with the imprisoning clergy.


Rallies outside the courthouse or prison are one way of supporting resisters who are looking at doing time for taking their stand (see The Picket Line for ), and supporting their families while they’re being held captive is another (see The Picket Line for ).

Other ways to show support are to accompany resisters as they go to prison, to visit them or correspond with them while they are inside, and to be there to meet them when they are released. Today I’ll give some examples of these ways of showing support for imprisoned tax resisters.

Accompanying resisters to prison

  • When elderly council tax rebel Sylvia Hardy was threatened with jail in , her supporters organized a convoy of cars to accompany her to the jail as a show of support.
  • In , Annuity Tax resisters in Edinburgh, Scotland, would go to prison in a parade of protesters. One description of such a procession read:

    [H]e was marched off to the Calton Jail, accompanied by the usual hasty muster of people carrying flags and poles, having placards on which were a variety of devices and inscriptions… His daughter, a fine young woman, in a fit of heroic indignation which overmastered her grief and the natural timidity of her sex, seized one of the flags, and would have walked before her father to prison with the crowd, but was prevented by him and the interference of the humane bystanders.

  • When Kate Harvey went to prison for her resistance as part of the Women’s Tax Resistance League, fellow-resisters Charlotte Despard and Mary Anderson accompanied her to the prison gates. When Elizabeth Knight was imprisoned on similar charges, she was accompanied to Holloway by resisters Florence Underwood and Isabel Tippett.

Visiting resisters in prison

  • Thomas Story, an English Quaker who was visiting the American colonies, was able to help two Quakers from Rhode Island who were in prison for not paying a militia exemption tax after having been drafted and refusing to fight. Story helped them hold a Quaker meeting in the prison itself, and also (having some legal experience) tried to assist them in court.
  • When Zerah Colburn Whipple was imprisoned for failing to pay a war tax in , it was a comfort to him to have friends on the outside trying to get in. He wrote: “Our friend John J. Copp, proved himself a true friend indeed. Knowing that I would be lonely in the jail, he visited me every day after he learned that I was there, and when the keeper refused him admission, he demanded it as his right to visit his client, and claimed the right to see me alone too, which was granted.”
  • The Trafalgar Square Defendants’ Campaign helped to organize prison visits to people who had been imprisoned in the Poll Tax rebellion.

Corresponding with imprisoned resisters

I’ve done a lot of volunteer work with the Prison Literature Project in Berkeley, California. Most of the letters we get are from prisoners requesting books — which makes sense, because that’s the sort of letter we explicitly ask for. But a pretty hefty percentage of the letters we get are just expressing gratitude for the books and letters we previously sent — heartfelt, often heartbreaking gratitude, especially since many of the prisoners are of limited means and can barely afford to put a stamp on a letter.

This impresses on me how meaningful it is for people behind bars to get letters from friends outside.

  • The Anarchist Black Cross of New York City held a letter-writing evening for imprisoned war tax resister Carlos Steward in .
  • Brian Wright was the first person thrown in prison for Poll Tax resistance, during the rebellion in the United Kingdom, in . While there he received over 800 cards and letters from supporters. The Trafalgar Square Defendants’ Campaign made it a policy to ensure that at least one personal letter per prisoner per week came from someone in the campaign.
  • When Kate Harvey had barricaded herself in her own home to try to defeat government attempts to seize her property for taxes, a supporter sent her a poem to keep her mood up:

    Good luck, my friend, I wish to thee,
    In thy brave fight ’gainst tyranny.
    Bracken Hill Siege will bring good cheer
    To those who hold our Freedom dear,
    And fight the good fight far and near.

    And when oppression is out-done,
    And Liberty, at last, is won,
    When women civic rights possess,
    They’ll think, I hope, with thankfulness,
    Of those who bore the battle’s stress.

  • When a Colorado doctor was jailed for refusing to pay federal income taxes that fund weapons of mass destruction, it was reported that “[l]etters of approval have been pouring in to Dr. Evans, and since he is only allowed to write very few, his mother in Philadelphia has taken up the task of acknowledging them, sending at the same time a typewritten sheet explaining the affair in detail.”

Welcoming resisters back from prison

  • The campaign to resist Thatcher’s Poll Tax organized a march to Brixton Prison, which held most of the resisters then in custody. Police attacked the march and arrested 135 people. “That evening,” says campaign volunteer Danny Burns, “volunteers were sent to every police station to welcome those who were released on bail.” This served not only to show solidarity, but also to make the arrested people aware of the legal support available to them and to encourage them to cooperate in their defense.
  • When Constance Andrews of the Women’s Tax Resistance League was released after having been jailed for a week for failure to pay a dog license tax, “a very large crowd — described in the local press as ‘an immense gathering’ — collected outside the prison to cheer Miss Andrews on her release.” A procession with suffrage banners walked along with Andrews as she walked from the prison to a reception held in her honor.
  • When Mark Wilks was released from prison for failure to pay his wife’s income tax in , the Women’s Tax Resistance League held a reception for the Wilkses, saying that “not only do they wish to do honour to those who have made such a brave stand for tax resistance, but to use the occasion, as one of many others, to keep before the public mind the necessity for the alteration of the laws.”
  • Katsuki James Otsuka served a 120-day sentence for refusing to pay war taxes to the U.S. government (and then refusing to pay the fine he was given for his initial refusal) in . A group of supporters demonstrated outside the prison at the time of his anticipated release, though “four carloads of state police” broke up the demonstration at one point, smashing a picket sign that read “You did right in refusing to pay taxes for A-bombs.”
  • During the white supremacist rebellion against the Reconstruction state government in Louisiana a man named Edward Booth was imprisoned for 24 hours for refusing to pay a license tax.

    [I]t was agreed among his immediate personal friends, the members of the tax resisting association and their sympathizers, to make a grand demonstration, at the hour of his release, and escort him to his place of business, to show their sympathies, and in what approbation he was held for having become the object of an oppression, in the defence of his personal rights.

    Before the hour of his release, a large concourse of people assembled before the doors of the prison, to hail the deliverance of the prisoner, and the anteroom was thronged with friends anxious to proffer the hand of sympathy and condolence. … Mr. Booth filed out of the room and stepped into a carriage in waiting, amid rousing cheers and a stirring air from the band. The carriage led off, followed by the band and the large concourse of people, who gradually fell into an orderly line of twos, to the number of about 400.

    The marchers hung an effigy of the Reconstruction governor from a lamp post while loudly cheering. When the procession reached Booth’s place of business, he gave a speech thanking the crowd for their support and urging them to renew their resistance.
  • William Tait, editor of Tait’s Edinburgh Magazine, was imprisoned for refusing to pay the Annuity Tax in that city, which went to support the official church, of which Tait was not a member. After four days, he was released. The Scotsman covered the story:

    [Tait] stepped into the open carriage, drawn by four horses, which stood on the street… At this moment, one of the gentlemen in the carriage, waving his hat, proposed three cheers for the King, and three cheers for Mr. Tait, — both of which propositions were most enthusiastically carried into effect. The procession was then about to move off, when, much against the will of Mr. Tait and the Committee, the crowd took the horses from the carriage, and with ropes drew it along the route of procession… As the procession marched along, it was joined by several other trades, who had been late in getting ready; and seldom have we seen such a dense mass of individuals as Prince’s Street presented on this occasion. In the procession alone, there were not fewer than 8,000 individuals; and we are sure that the spectators were more than thrice as numerous. Mr. Tait was frequently cheered as he passed along, — and never, but on the occasion of the Reform Bill, was a more unanimous feeling witnessed than on that which brought the people together yesterday afternoon.


The Spectator covered the annuity tax resistance in Scotland in . Here are some excerpts of note:

From the edition (excerpt):

It appears that a considerable sum of money has been annually raised, by a tax called the Annuity Tax, , for the support of the Edinburgh Clergy. This tax, though said to have been illegal , when it received legislative sanction by means of a clause fraudulently introduced into a local act of Parliament, has generally been submitted to. But of late considerable opposition has been made to the payment of it; and last week, Mr. William Tait, the bookseller, and proprietor of the spirited monthly periodical which bears his name, actually suffered himself to be sent to gaol rather than submit to it. His reasons for this conduct are given in a letter published in the Caledonian Mercury. In the first place, he doubts the legality of the impost; next, he affirms that it is too large, un-equally levied, and absurdly and illegally applied. He goes on to say–

For these and other reasons, detailed in a petition to Parliament, and a report by the Committee of Inhabitants, the collection of the annuity has been considered unjust and oppressive. Payment has been refused by the inhabitants; and when the clergy proceeded to distrain the goods of the recusants, their proceedings were rendered ineffective by the impossibility of finding purchasers for the distrained goods. Finding their seizure of the citizens’ goods inoperative, the Clergy are resorting to the extremity of imprisonment. Mr. Wilson, pocketbook-maker, was the first seized on. He, as was publicly announced, submitted immediately on being imprisoned to the imposition of the Clergy, on account of the state of his health. I have been selected as the second victim and as I have not Mr. Wilson’s reason for instant submission to what I conceive injustice and oppression, I have permitted the Clergy to imprison me; and send you this statement from my place of confinement, the Gaol, Calton Hill.

The Standard of Wednesday sneers at the whole of this proceeding; and, after intimating that Mr. Tait has seized upon this opportunity of advertising his Magazine, concludes its remarks upon the subject in these words.

We trust no more of the trade will be permitted to invade in this way the advertising profits of the newspapers. Indeed, if we may so far anticipate the Weeklies as to make the observation, the Annuity Tax will be collected least distressingly by distraint, and the peine piano will be found a more powerful instrument of coercion than the peine forte.

If the Standard will turn to those words in Mr. Tait’s letter, which we have printed in Italics, it will find that the peine forte was only had recourse to after the “more powerful instrument of coercion,” the peine piano, had failed.

From the edition:

Scotland.

The Edinburgh papers received since our last Number, are full of the exciting subject of the Annuity Tax and Mr. Tait’s resistance to the payment of it. Upon his arrival at home, Mr. Tait addressed the assembled multitude who had accompanied him from the prison, and seems to have played the orator with admirable effect. The following are extracts from his speech.

A compulsory provision simply means, a provision supported by distraint and imprisonment. Are distraining and imprisoning fit employments for spiritual teachers? No; assuredly not. Conceive, my friends, a meek man of God seizing the goods of a parishioner who happens to be of another sect, and carrying them off to the Cross to be rouped for his stipend! Or conceive him seizing a Seceder, or a Baptist, or a Catholic, by the collar, and dragging him to the gaol? To bring this more completely home to our minds, conceive the Reverend Dr. Brunton loading his back with a poor widow’s half rotten chest of drawers, tucking her meal-girnel under his right arm, and her creepy under his left, with the porridge-pot upon his head; conceive him thus accoutred, wending his way to the Cross, and there knocking them down to the highest bidder, pocketing the miserable sum which they bring for his stipend and expenses of seizure and sale. (Immense cheering and laughter.) Conceive the Reverend Dr. Inglis, or Dr. Horning as he is now called, going a step beyond his nickname, flourishing, not a horning (the fees of which “go all to my son,” as a recent ballad says), but a caption, in his left hand, while his terrible right seizes some obdurate recusant, like myself, by the collar, and the process of dragging to gaol follows the process raised by the Reverend Dr. Horning’s son. Conceive that the gentle and Reverend Doctor, who preaches Toryism occasionally to “Why rage the Heathen?” and other texts, should mildly take out of his waistcoat-pocket, not a snuff-box, but a messenger’s three-inch ebony baton, tipt with silver like his own voice, saying with a half-bow, and a loving paternal air, I request you to consider yourself my prisoner. And are not all these conceptions of things monstrous, odious, and abominable? (Tremendous cheers.) But is there any real difference between the Clergy doing these things themselves, and employing other and ruder hands to do them? (Cries of “No, no”) I know that the Edinburgh Clergy give out that not they, but the Magistrates, poind and imprison for annuity. The Magistrates might as well say that not they, but Peter Hill; and Peter might as well say, that not he, but my captor, Mr. Thomson the messenger, thrust me into the Calton Gaol, without allowing me to go two divisions of Prince’s Street, to see my morning letters. My friends, this is an old trick of Established Clergy.

But he only looked to the prime actors in the business–

I thank Messrs. Baird, Brown, and Lee, &c., for my imprisonment. How different all this from the example of the meek founder of Christianity! How different from the noble conduct of the Apostle Paul! “These hands,” said he, with the warrantable pride of independence, “these hands have ministered to my necessities, that I might not be chargeable to any of you.” (Applause.)

There was no danger of the Clergy being distressed for the want of this tax.—

Does any one ask are the Clergy of Edinburgh to starve? Starving is not the alternative. There is not, there never was, the least chance of their starving. The proper fund for their payment is the seat-rents, as at Glasgow. (Cheers.) But if the Magistrates refuse them the seat-rents, cannot they prosecute the Magistrates as well as the citizens, and enforce their rights? Or cannot they apply to Parliament? Or cannot they appeal to the generosity or justice or their congregations? Have they so small an opinion of their own value to their congregations, as to think they would be left to starve, and be considered a good riddance? Or could they not work with their hands, or borrow, or beg, — any thing but disgrace themselves by resorting to distraint and the gaol? Why, gentlemen, rather than they should starve, we, who are here gathered together to show our abhorrence of their proceedings, would minister to their necessities, until they could find congregations willing to support them. Do they confess that they, of all the different denominations of Christians, would alone be left to perish.

Mr. Tait concluded, by exhorting the multitude carefully to avoid every thing like violence or a breach of the law; and added — “One word more — Good night to the Annuity Tax!" After this, the crowd returned to their homes in perfect order.

From the issue (excerpt):

Mr. Simpson, a wealthy poulterer in the market, was last week escorted to the gaol by a number of persons bearing flags, banners, &c., with a band of music, for refusing to pay the Annuity Tax. The parade seemed to attract much notice. At one o’clock, the procession returned from gaol, and we were surprised to see Mr. Simpson in front. We have just heard that Mr. Simpson alleges he was imprisoned for a sum, part of which he had previously paid; that his law agent paid the full sum claimed, under protest, and stated that an action of damages for wrongous imprisonment would immediately follow. — Edinburgh Paper.

From the issue (excerpt):

The issuing of diligences against the inhabitants of Edinburgh, for non-payment of the annuity tax has been going briskly on this week, and another gaolful of recusants are ready for the Calton march. On , five men went to 57, George Street, 59, George Street, and 9, Lauriston Lane, and poinded goods for ministers’ stipend from Alexander Cruickshank and Son, to the amount of about 3000l. — which the poinders have very modestly valued under 50l. — Scotsman.

From the issue (excerpt):

The Edinburgh clergy are taking harsh measures to compel payment of the odious Annuity-tax. Mr. Russell, a Councillor, and a Mr. Chapman, have been imprisoned in the Calton gaol for refusing, on account of conscientious scruples, to pay the clergy’s demand. A petition on the subject has been intrusted to Mr. Wallace for presentation to the House of Commons.

From the issue (excerpt):

The Annuity-tax is in progress of being collected in Edinburgh, by distreining and selling at the Market Cross the household and shop furniture and other goods and chattels of the Dissenters. The Reverend Dr. John Brown, one of the most popular of the Dissenting clergymen here, has had his house invaded and his effects carried off; Mr. William Tait, bookseller, has had his shop-furniture seized; and every hour one sees the forms of a sale attempted to be gone through at the Market Cross. I say “attempted to be gone through,” because the public have refused to buy the articles exposed; nay, the brokers and dealers in old furniture have published resolutions deprecatory of “the Law-Church,” and pledging themselves not to purchase the property of persons distrained for Ministers’ stipend. I witnessed lately one of these exhibitions. A pianoforte was produced by the officers at the Market Cross; a dozen of porters and a squad of boys, who had followed the piano in its progress through the streets, formed the company to whom it was offered for sale. Each oration of the auctioneer was followed by a shout of laughter, — not at his humour, for he was as grave as a parson wanting a dinner, but of derision at the helplessness of the men of the law, and of wonder at what the clergy would do with the piano when they got it for their stipends. — Correspondent of the Courier.

From the issue (excerpt):

The Annuity-tax war continues in Edinburgh. Baillie Stott and another citizen were sent to gaol on for nonpayment of the tax. A regular agitation of meetings is to commence immediately.

At a special meeting on , the Lord Provost, Magistrates, and Sheriff of Edinburgh, decided on issuing proclamations to prevent open-air meetings in the city.

From the issue (excerpt):

Edinburgh has been the scene of a series of arrests for arrears of annuity tax. The clergy of the established church sent the sheriff’s officer to seize three persons. Two went to gaol rather than pay the tax. The third, a Mr. Hunter, said he would offer no resistance, but would not willingly move a step. He was seized by the head and feet, carried out of his shop, and flung into a cab. Here he lay on his back, his feet projecting into the street. The sheriff’s men vainly endeavoured to raise him, and they placed handcuffs at least on one wrist of the unresisting man. They pulled at his arms, lugged at his head, doubled up his legs, but in vain. A mob having collected, on hearing the cause of the arrest, they fell upon the officers, one of whom drew a knife in defence. At length the officers sheered off, and Mr. Hunter reëntered his shop, the handcuffs hanging from one wrist. The mob pursued the constables until they ran. Two ministers of the established church were present during this extraordinary scene.

From the issue:

Church Matters in Edinburgh.

The Established Church of Scotland is in very hot water at this moment, in consequence of the wrong-headed policy which has maintained the Annuity-tax, and which now logically compels the responsible official functionaries to enforce payment. Our readers have been already informed of the scenes that have occurred in the streets of Edinburgh. An order went forth, that the tax should be demanded from certain persons. Three were pounced upon. Two, a Mr. Fairbairn and a Mr. William Brown, went quietly to gaol, rather than pay. A third, Mr. Hunter, conceived the brilliant idea of refusing to pay the tax and of offering no resistance, beyond a passive resistance, to the constables. Forthwith ensued a scandalous scene of lugging and hauling. Hunter, a heavy person, was carried out of his shop by the head and feet. Thrust into a hack cab, he lay on his back with his legs dangling outside. Handcuffs were placed upon him in order apparently that the chief of the arresting party might obtain a greater purchase on their passive prisoner. A mob intervened. Resistance to the law is not a Scotch characteristic. If a felon were apprehended in the streets of Edinburgh, the mob would, if it were needed, assist in the capture. But in this ease, the phrase “arrested for refusing to pay Annuity-tax,” roused the passions of a people who have always been ready to take fire at the sight of what looks like religious persecution. When it was the fashion to seize the goods of those Dissenters who refused to pay the odious tax, a great array of soldiers and police was required to protect the auctioneer instructed to sell the goods; and when purchasers could not be found in Edinburgh, they were sought for and found in Glasgow. Opposition to the payment of this impost, therefore, is an idea familiar to the minds of the people of Edinburgh. Moreover, there was an air of novelty in the attempt to imprison the malcontents. It was deemed a harsh measure to distrain, it is regarded as odious to arrest. To the multitude, the officers, hauling at the passive and manacled Hunter as he lay helpless beneath their hands, appeared somewhat in the light of familiars of some Scottish inquisition. The people acted on the impulse of the moment, obstructed the constables, and put them to flight; and we have no doubt it would now require a strong armed force to arrest the man in broad daylight. He therefore goes free; but we hear that the constables are on the alert each night to catch the marked men; and that fearing a visit in the dark, these persons quit their homes and sleep abroad.

Now this is not a creditable state of things. “When a tax has to be collected by means of handcuffs and claspknives,” as the Scotsman pointedly observes, “it is in a bad way,” and probably is about to meet “with a fate worthy of its deserts.” The Annuity-tax can be defended by no one unless he be a minister or a member of the Church which benefits by it. It is not a property, it is a personal tax, — a fine upon those who live in certain houses. Yet no tax is more capricious. It skips over the rich man and alights upon the poor. “The members of the principal and most lucrative profession in the city, the great majority of whom are either members or supporters of the Establishment, are exempted — shopkeepers and tradesmen, most of whom are Dissenters, have the choice of a receipt or the handcuffs.” This is the kind of tax which the Ministers of the Established Church — a fragment only of the Presbyterian community — think it compatible with their sacred mission to enforce by the strong arm of the law. We suppose this unwise proceeding is one of the consequences of the strength acquired by the Tory opposition at the last general election.

It is not to be supposed that the Edinburgh clergy are particularly proud of the opening of their campaign. If they have overcome Fairbairn, they have failed to catch Mr. Hunter, and their detention of Mr. William Brown is more likely to promote the repeal of the tax than anything else. Mr. Brown shows a decided penchant for the honours of martyrdom, and the wisest thing the ministers could do would be to disappoint him. As it is, he is sure to be the local hero of a local agitation, and his fame will spread to Glasgow and the other towns where individuals are called upon to support a church because they live in certain houses. Mr. Brown already has shown that he can use his pen,* and that he is determined to make the most of his situation. The tax may not die a violent death at the hands of one Brown, but it is clear that the ill-advised course adopted by the ministers, if extended to many Browns, would be fatal to the impost. No taxes, in these days, can be collected by force of arms; least of all taxes that fall on special persons and involve anything like a violation of conscience. The common sense of the community would revolt at any attempt to extort a personal tax from the members of the Society of Friends for the direct support of the army. All London would rise were the tenants of particular houses called upon to pay a house-duty to provide an income for the clergy of St. Barnabas and St. George’s-in-the-East. Yet these taxes would not be more inequitable than the Annuity-tax. The Scotch establishment had far better be wise in time, cease their legal proceedings, and consent to a reasonable compromise. How can they collect the impost, if all the malcontents follow the example of Mr. Hunter, and offer passive resistance to the constable? If it should so happen that the tax is unconditionally abolished, the clergy will have none to blame but themselves. What they have foolishly done, and what they may foolishly do, makes no difference in the actual merits of their claim to equitable treatment; but it will make a great deal of difference in the feeling with which the question is regarded, — and debated in the House of Commons; for questions of this kind are precisely those which are apt to be settled less by reason than by feeling whenever resistance is unduly prolonged, and proposals of compromise are treated with disdain.


* See an amusing pamphlet, entitled “Dead Brown and Living Brown, a dialogue between a past and present victim of the Annuity tax.” Published at Edinburgh for William Brown.

Also, from the same issue (excerpt):

A public meeting at Edinburgh has adopted the following resolutions on the subject of the Annuity-tax.

  1. That the imposition of taxes for ecclesiastical purposes is beyond the rightful province of the civil magistrate, and all such imposts are a grievous encroachment on the rights of conscience and civil freedom; and that the Annuity-tax, besides being unjustifiable on these general grounds, is peculiarly obnoxious and oppressive in its operation, and should be immediately and completely abolished.
  2. That the conduct of the Established clergy of the city of Edinburgh, in opposing all the plans which have ever been proposed for the abolition or mitigation of the tax, and in permitting their agents and officers to enforce payment by the cruel and inhuman use of handcuffs and knives, and by imprisonments, has brought discredit on religion and frequently disturbed the peace of the community.

That this meeting desires to express its earnest sympathy with Mr. Brown, now imprisoned in gaol for non-payment of the tax, and with other victims who have recently suffered injury at their hands.

Mr. William Brown, one of the persons arrested for refusing to pay the annuity tax, is still in prison. Mr. Fairbain has been liberated; his wife having paid the money. Mr. Hunter is at large.

From the issue (excerpt):

Orders have been issued by the Edinburgh Crown Office for the apprehension of several of the parties who assaulted and deforced the sheriff’s officers in the collection of the Annuity-tax on . On the city officers, aided by the police, proceeded to the premises of Mr. Hunter, confectioner, St. Andrew’s Street, where the deforcement took place, having warrants for the apprehension of Mr. Hunter and Thomas Peacock, his foreman. Mr. Hunter was absent at the time, but Peacock taken into custody and conveyed to the office of the Procurator-Fiscal for the city, where he was afterwards liberated on finding bail for 30l. Mr. Hunter was the person the officers were sent to apprehend, and in place of submission he is said to have made the utmost resistance in his power [namely, passive resistance], in which resistance he was aided by several of his employes and other persons, the result being that he escaped from the officers hands.

From the issue:

Scotland.

The Lord Advocate’s bill for the settlement of the vexed question of the Edinburgh Annuity-tax meets with strong opposition from the dominant party in the Town-Council. A meeting on the subject was held on , the Lord Provost in the chair. The principal speakers were the chairman, Mr. David and Mr. Duncan M‘Laren, Mr. Grorrie, Professor Dick, and Mr. Henry Darlington. The language used was very strong, and the resolutions equally emphatic. The bill was denounced in the most comprehensive terms. It was declared that it does not provide for an equitable settlement of the Annuity-tax; that, in consequence of the low valuation of the seat-rents, it imposes a taxation on the community greatly in excess of what is required; that there is reason to fear, should the bill pass, the opposition to the payment of the police-rates may endanger the municipal revenue, and increase feeling of hostility to the Church, which may materially interfere with the peace and well-being of the city; that the provisions of the bill fall so far short of that which was proposed as a basis of settlement in the resolutions adopted by the public meeting held in , are otherwise so objectionable, and give so little prospect of improvement on the present state of matters, that the Lord Advocate should be urged to withdraw his bill. It was suggested that the Town-Council should petition against it; and the meeting “strongly disapproved” of the conduct of the Lord Advocate in bringing so “disagreeable” a bill into Parliament. But the most curious resolution was the following:—

That this meeting, considering the unconstitutional nature of the bill, and the many serious practical difficulties which would arise in the working of such a measure if it were passed into a law, earnestly entreat the Magistrates and Council to consider whether it would not be the duty, in that event, of a majority of their number, or of the whole municipal body, rather to resign their seats — (Loud cheers) — than consent to sign the bonds of annuity — (Renewed cheers) — or to lay on the tax for Ministers’ stipends under the deceptive form of its being a tax for police purposes; and this meeting further entreat that the Council will take no steps whatever respecting the Act till after the general election of councillors shall take place in .

The reason for deferring action on the subject was that the municipal elections take place in , and the Opposition hopes to increase its strength. Professor Dick valiantly declared he would adopt the course recommended in the resolution; and Mr. Duncan M‘Laren cordially approved of this determination.

From the issue (excerpt):

Edinburgh was somewhat agitated this week in its municipal elections, which turned upon the Annuity-tax. Under the Act, the city council signs bonds for 600l. each to the clergy, reimbursing themselves out of the police-rate. The legal profession, exempt for two centuries past, is now liable to payment of the tax, and it is to the honour of the profession, that the demand is not resisted. The suburbs of Edinburgh are also liable. But the impossibility of evading the police-collector raised an outcry, against the “clerico-police rate,” and in some three or four of the city wards contests were arranged, the result of which we shall know in a few days.

From the issue (excerpt):

Edinburgh is still agitated by the vexed question of the Annuity Tax. The voters elected a candidate in one ward, of whom it was known that he would not act, in the hope that the Council not being full, would be disqualified from signing the bonds to the clergy. Mr. George Young, advocate, advised that the Council could proceed to business, at the meeting on ; the Act of Parliament requiring the bonds to be signed before ! A stormy discussion ensued, in which it was first determined that the Council should proceed, and afterwards, not before much warmth and erroneous statement of law, misquotation and misapplication of history, the Council resolved, by 20 to 10, to sign the bonds, and by 15 to 12 to sign, simpliciter, and against a motion to sign under protest. The Lord-Provost, Treasure, and Town Clerk, signed the bonds before leaving the Council chamber.

From the issue (excerpt):

That old grievance the annuity tax has not been settled by the Act of the Lord Advocate. The malcontents are still fighting for unconditional repeal. They have petitioned against it, declaring that it disturbs the peace of the city. The tax is now collected with the police rate, and, acting on a favourable “opinion” obtained from two eminent English barristers, several citizens have tendered the police rate less the amount imposed by the Lord Advocate’s Act in place of the annuity tax.


In the the resistance campaign against the Edinburgh Annuity Tax escalated. This campaign was notable for its variety of tactics and for the rhetoric and apologetics deployed to defend it. Today I’ll reproduce some excerpts from newspaper articles from this period.

The first comes from the Leterborough, Longsutton, Downham Market, Swaffham, Mildenhall, Saffrom Walden, Baldock, Hitchin, Huntingford, and Bishop Stortford Advertiser of (though the events described took place in the House of Commons on ):

The Clergy and the Inhabitants of Edinburgh.

Mr. Abercrombie presented a Petition from Edinburgh, signed by 9,000 persons, praying for an entire abolition of the annuity and impost taxes. Those taxes were the source of great discontent and bickerings between the clergy of Edinburgh and the inhabitants, and occasioned nearly as much ill feeling as existed in Ireland.

Mr. A. Johnstone said that in Edinburgh, at present, there was nearly the same deliberate system acted on as in Ireland. It was a system of passive resistance, and not less than 11,000l. was now due to the clergy of Edinburgh, not a shilling of which could be collected. The good citizens of Edinburgh were standing out against the clergy, merely because certain parties were exempted from the tax, and they thought themselves entitled to be exempted also. The consequence was, that the clergy were unprovided for.

Next, from the Dublin Morning Register of :

“Passive Resistance” in Scotland!!

The exactions of the clergy are producing opposition in all quarters of the empire. In Ireland, where those exactions have been most grievous and exorbitant, the system of passive resistance commenced. England soon followed the example; and now we find that Scotland, which is exempted from the affliction of tithes, is about to become the arena of a contention between the people and the clergy, regarding the payment of a church-rate called an “Annuity Tax.” The name given to the evil may be different in various countries, but in all the effects of a compulsory provision for the clergy of any particular sect must be found the same. “Disguise thyself as thou wilt, still, slavery, thou art a bitter draught.”

The Scotsman of , received at our office , informs us that Mr. Tait, the bookseller, who is proprietor of the able magazine which bears his name, was arrested by order of the Edinburgh magistrates, and incarcerated in the Calton prison, for refusing to pay this obnoxious Annuity Tax. From the tone of the Scotch papers, it is manifest that this impost, although not large in amount, is exceedingly unpopular, so that it is probable many weeks will not elapse when we shall hear of a vigorous anti-annuity agitation amongst the Presbyterians of Scotland.

Next, from the Caledonian Mercury of :

Anti-Annuity Tax Procession.

A most extraordinary scene was exhibited in our streets on . It would be seen by our last paper, that Mr Wm. Tait, bookseller, had allowed himself to be put in prison on , rather than submit to pay the Annuity Tax (or Ministers’ Stipend Tax), but that, at the earnest solicitation of his friends of the “Inhabitants’ Committee,” he had consented to be liberated from jail on . As a public meeting was called by the Committee, for the purpose of conveying Mr Tait in triumph to his home, the idea was immediately caught by the Trades; and in consequence of printed placards, a number of them mustered on the Earthen Mound, half an hour before the “hour of cause,” and joined the Inhabitants’ Committee in Waterloo Place about , some of them accompanied by bands of music, some by flags and banners painted for the occasion, and most of them by the flags and banners which they had displayed during the Reform Jubilee Procession in .

Attracted by the previous notes of preparation, a vast concourse of the inhabitants, of almost all ranks, assembled on the Calton Hill, fronting the jail, and on the adjoining streets, which, so far as we recollect, have never been so densely crowded since the advent of George the Fourth in Auld Reekie. Among the new flags and banners displayed on this extraordinary occasion, there was a large black one bearing the inscription — “Witness the tyranny of the Clergy.” A black banner, inscribed “No compromise;” another, exhibiting on one side “No tax on conscience,” and on the other “Religious liberty;” another, “Edinburgh shall be free;” and another, “We shall knock off the iron fetters by the hammer of liberty.” On one flag was painted a tree of eighteen branches, exhibiting portraits of the City clergymen, and a picture of a strong fellow, who appeared to be applying a huge axe to the root of the tree, which was nearly cut through.

A few minutes before , Mr Tait issued from the little wicket in the great jail door, where a carriage and four, containing the leading members of the “Inhabitants’ Committee” were in waiting to receive him. His appearance drew forth a cheer from the assembled multitude, which, despite the damping influence of a heavy shower, made the very welkin ring again. He was then conveyed to the carriage, from which the brute animals were immediately abstracted, and a number of the crowd rushed in to supply the necessary horse power; and in this manner the hero of the night with his friends, who included Mr F. Howden, Mr R. Millar, Mr R. Deuchar, Mr Chambers, &c. &c., were drawn in procession, through a dense mass of the inhabitants, along Waterloo Place, Prince’s Street, Maitland Street, Coates Crescent, and into Walker Street, the crowd frequently cheering as they went along.

In a few minutes, Mr Tait appeared on a balcony, along with a number of his friends, and addressed the assembled multitude, in a speech of some length, in which he thanked them for the demonstration of approval of his conduct which they had just given him, and stated his reasons for resisting the tax in nearly similar terms to those used in his letter published in the Mercury of . He assured them that his captivity had sat lightly upon him, and his sufferings were more than recompensed by the thought that his conduct had been approved of by his fellow citizens. In conclusion, he entreated them to avoid all appearance of disorder, or of irritation against the clergy.

The Chairman of the Committee then stood forward and congratulated the multitude upon their peaceable and orderly conduct, and recommended them to retire to their various places of abode with the same order and regularity which they had already manifested. This advice, we are happy to say, was scrupulously acted upon. The multitude quietly dispersed; and so far as we have learned, not the slightest accident occurred, nor was a single breach of the peace committed.

Another Imprisonment for the Annuity-Tax.

, another recusant, Mr Thomas Johnston, Hanover Street, was apprehended on a caption for non-payment of annuity-tax, and taken to jail, accompanied by some brother recusants, and also by a crowd having flags, &c. hearing sundry inscriptions, expressive of the popular feeling against the tax. A considerable number of persons had collected in front of Mr Johnston’s premises before he was brought out in custody of the messenger, who, we understand, was in no small state of trepidation; but, in point of fact, there was no cause whatever for his alarm, if he really felt any, as not the slightest opposition or obstruction was offered by the crowd, who contented themselves with merely hooting at a pale-faced person whom they probably took for an emissary of the collector, as he was heard giving instructions of some kind. At the same time, we cannot help expressing our astonishment at the time and place selected for putting the caption in execution. Mr Johnston, we believe, resides at or near Abbey-hill, and surely an opportunity might have been found for apprehending him, without choosing the precise time and place most likely to collect a crowd and lead to disturbance.

The Leeds Times of also covered the Tait arrest:

Imprisonment of Mr. Tait — Non-payment of Taxes.

Mr. Tait, the director of that most excellent Edinburgh Magazine which bears his name, has been thrown into prison for his refusal to pay the Annuity Tax, or the Stipend of the Clergy, in Edinburgh. This tax was originally imposed for the support of a certain number of the Edinburgh clergy, but it has latterly been applied to the benefit of all of them, and to other purposes which are not specified. The collection of the tax we are further informed “was illegal up to , and then only ‘legalized’ by a clause ‘fraudulently and surreptitiously obtained by the clergy’ in an Act of Parliament. The sum levied is not only too large, but it is unequally levied and absurdly applied; the inequality being further aggravated by the exemption of the College of Justice, and by the tax being laid upon shops as well as dwelling-houses. For these and other reasons many of the inhabitants have refused payment; the clergy then seized, but could find no purchasers for the distrained goods,” and because no individuals could be found sufficiently infamous to buy these confiscated articles, the clergy have determined to resort to the extremity of imprisonment. First of all a Mr. Wilson was arrested; since, however, the state of his health precluded the possibility of his enduring the confinement of incarceration — he paid the obnoxious impost. But when Mr. Tait was seized by the myrmidons of Scotch ecclesiastical tyranny, he determined to abide by the consequences, and is now in “durance vile” in the gaol upon the Calton Hill. And here we beg our readers to perceive, how uniformly all established churches are imbued with the spirit of persecution, and how certainly they curse both the religious and civil welfare of the countries in which they are permitted to exist. The Church of Scotland, as well as the Church of England, is identified with the state, and on this very account it exemplifies, to a certain extent, the usual corruption, arrogance, and violence, which never fail to characterize all legalized ecclesiastical incorporations. Mr. Tait has avowed his resolution never to pay this tax — this church rate. He says, “Let no man tell me that I ought to petition parliament for an alteration of the law, instead of opposing this passive resistance to the law. Petitioning has been tried, once and again; and what has been the result? Why, that the Lord Advocate of Scotland, one of the representatives of our city, and a minister of the crown, has attempted to sanction the hideous injustice of which we complained, by a new act of parliament, fixing down the odious annuity tax upon us more firmly than ever, with no amelioration of the injustice except the doing away with the exemption of the College of Justice!”

The Northern Whig of quotes from a Scotsman article about the Tait case as follows:

On , at the hour fixed for Mr. Tait’s quitting prison, the Calton Hill was thronged with a crowd greater, the Scotsman states, than any that had been assembled there, since the visit of George the Fourth, in . “In every group,” says the same paper, “the Annuity Tax and the Clergy formed the subject of conversation; and, while some pitied the Ministers as being the involuntary instruments of a bad system, others denounced both the system, and those that tacitly submitted to be its instruments; and expressed their determination to oppose, to the uttermost, the continuance of the impost.” Mr. Tait was placed in an open carriage, and was conducted to his house. “In the procession, alone,” says the same paper, “there were not fewer than 8,000 individuals; and we are sure, that the spectators were more than thrice as numerous. Mr. Tait was frequently cheered, as he passed along; and never, but on the occasion of the Reform Bill, was a more unanimous feeling witnessed, than on that which brought the people together.” … [T]hey subsequently proceeded to pass resolutions, to the effect, “that the meeting conceive the connexion of the Established Church with the State, to be injurious to the cause of religion, opposed to the true principles of Christianity, and to the best interests of the community; that they, feeling deeply impressed with the impolicy of this connexion, would earnestly recommend to the Legislature their immediate separation; and that a petition, founded on these resolutions, should be transmitted to Mr. Abercromby, to be presented by him to Parliament, at his earliest convenience.”


On , a public meeting was held in Edinburgh to discuss how to organize to get rid of the hated Annuity Tax, the proceeds of which went to the local clergy of the official state church. The Caledonian Mercury was there to report on the proceedings. Tax resistance was touched on at points, and I’ll reproduce those parts of the report here:

About [the speaker, W.D. Gillon, Member of Parliament] had presided at a public meeting, which had been held in this town, to petition Parliament for the abolition of the annuity tax. At that time two most respectable citizens — one of them a member of the Municipal Council — and the other an aged and worthy individual, were inhabitants of the common jail in this city; and this circumstance no doubt created a considerable sensation.… The grievance still remained unredressed; and when an evil had grown to such a height as this, none but vigorous means would suffice for its removal. It was not for them to employ force or violence, but they would gain their object by acting with determination, and by bringing to bear against the annuity tax the indomitable force of passive resistance. If they wished to get rid of the grievance let them follow the example of Messrs Russell and Chapman; and the tax would soon be abolished for ever.… [W]hen two citizens were languishing in jail, all these efforts were made to divert him from his purpose of bringing the facts of the case before Parliament.… When entrusted with that petition on behalf of two suffering men who, from their dungeons, stretched forth their arms demanding the privilege of viewing the light and inhaling the air of heaven, he could not hesitate.

Gillon also stated that “1,961 warrants had been issued for the recovery of annuity tax” in which “[t]he goods of the citizen would be taken and sold in the market place.”

William Tait, who had been imprisoned for a few days in for refusing to pay that tax, also addressed the crowd, saying that “if he were backed by 99 persons who would go the same length as himself in refusing to pay the tax, the impost would soon by abolished.”

John Ritchie put it this way:

They must not say that he inculcated rebellion when he declared, that there was one principle — they might call it passive or active resistance — though passive resistance was not in his dictionary — for many was an active creature — passivity was against human nature; there was one principle which he would urge on the attention of the meeting. He spoke no rebellion when he said that every member of this society ought actively to resist the tax — to speak, and agitate, and call on others to join him in opposing it by every warrantable means. A very excellent friend of his — they called him Dr Harry Cooke of Belfaast, said, “John Knox did not rebel, but he did not obey.” He (Dr R.) only asked the meeting not to rebel, but not to obey. They could not obey the law relative to the annuity tax without rebelling against God’s law.

Then…

The Rev. Dr John Brown of Broughton said, that being one of the 1961 individuals against whom warrants had gone forth, the time was now come for him to make a statement of the grounds on which he resisted the tax, and which, with the view of publication, he had embodied in a few sentences, which he would read to the meeting. It stated that he was the only minister of the Secession Church liable to be assessed for the annuity tax; he had not paid it; and while he maintained his present conviction he never would pay it — not from any hostility to the Established Church or its ministers, some of whom he rated so highly, both for their talents and their worth, that were there any risk of the public being deprived of their valuable services, he should reckon it an honour to take part in averting the evil; but he resisted the tax from the fear of contracting guilt before God. He had formerly paid the tax, contenting himself with publicly protesting against it; but finding that had not been attended with the expected result, he had now come to the determination never to pay it again, as he could not do so without offering violence to his conscientious conviction, not rashly or hastily formed.

Brown was in the process of writing a book about the controversy — The Law of Christ Respecting Civil Obedience, Especially in the Payment of Tribute — which I summarized in two Picket Line posts here and here.