Tax resistance in the “Peace Churches” → Quakers → 20th–21st century Quakers → Naomi Paz Greenberg

War tax resistance in the Friends Journal in

After noting several years of dwindling coverage of war tax resistance in the Friends Journal, it was a pleasant surprise to see that the magazine devoted its issue to the topic.

Robert Dockhorn wrote the opening editorial. Excerpt:

Historically, many Friends have refused to participate in armed forces, and occasionally Friends, in an organized way, have refused to pay taxes to finance military activity. But mostly, especially in recent years, only a few individuals, acting on the basis of individual conscience, have refused to pay taxes that are “mixed” — i.e. where one cannot determine which monies are funding which functions of government. These individual Friends have sometimes received endorsement from their meetings, and on occasion, meetings (including yearly meetings) have gone so far as to encourage individual Friends generally to think seriously about tax resistance.

In this issue of Friends Journal, we offer several articles that address this subject. At the center of them is a moral dilemma: how can those of us who are clear that our government is pursuing an immoral, militarist course live with our consciences in the knowledge that we are funding this activity? What is required of us? What are our real choices? What is our most effective response? And, at another level: are we required only to be faithful to our consciences, and to leave the consequences in God’s hands?

For  — my wife, Roma, and I refused to pay the military portion of our federal income tax, as calculated by Friends Committee on National Legislation. We donated the refused amounts to various causes that we felt were appropriate. During these years I was employed by Philadelphia Yearly Meeting. Eventually, the IRS came to my employer and sought to levy my wages for the owed amounts. Much searching resulted, and the yearly meeting, while declining to turn over the funds, placed them in a separate account and did not hide them. Eventually, they were attached. And in , Roma and I prayerfully considered our course, sensed that we were no longer led to this resistance, and settled with the IRS, paying a substantial amount of interest and penalties. We followed a leading, and the leading changed for us. In the entire process, we were supported and nurtured by my monthly and yearly meeting (I am a Friend, Roma is not) — but it was our leading, supported by meetings, not the meetings’ leading.

And that is part of the question in these articles. It is not just about what individuals can do, and should do. It is also about what all Friends can and should do — together. How are Friends led today?

The first war tax resistance article in the issue came from Nadine Hoover, who told the story of Dan Jenkins’s attempt to get the courts to recognize conscientious objection to military taxation as a right of individual conscience that American citizens had before the enactment of the U.S. Constitution and that they had deliberately not relinquished by means of that document (see ♇ ).

The courts weren’t buying it, and in fact found the argument so far-fetched that they upheld a $5,000 fine against Jenkins for using legally-frivolous arguments. Hoover thought the arguments were good enough to be worth repeating in the Journal, however.

She noted that “nearly three dozen Quakers and other supporters” joined Jenkins when he was arguing his appeal, and she argued:

To pay war taxes or to purchase from or invest in corporate structures that profit on war or use military might in order to secure wealth, in violation of our religious conviction, plants a dis-ease among us. Friends’ witness is letting our lives speak — not that we will be protected but that we are willing to make ourselves vulnerable — knowing our faith will sustain us, set us free, and give us joy. I have experienced this joy when I live in accord with my conscience and faith, regardless of the apparent, temporal consequences.

She invited “Friends who will stand before the courts and proclaim our faith… [or] write their statements of conscience and share them with others… [or] make the commitment to represent and/or support any Friend who is called to this witness” to write a war tax resistance committee of the New York Yearly meeting. She hoped that if enough Quakers began to resist, they might make a change in the country the way the women’s suffrage movement did.

The change Hoover was hoping this would bring about was that the government would legally acknowledge conscientious objection to military spending by passing the Religious Freedom Peace Tax Fund bill, or something along those lines:

Quakers, Mennonites, Shakers, and others have maintained this testimony throughout U.S. history. Still many people today, of a wide variety of faiths, do not pay taxes for military purposes because this action violates their essential religious beliefs and moral convictions of conscience. Passage of this bill by Congress would facilitate the payment of all taxes owed by these principled people.

Perish the thought.

Hoover shared a minute from the New York Yearly Meeting, dated :

The Living Spirit works in the world to give life, joy, peace and prosperity through love, integrity and compassionate justice among people. We are united in this Power. We acknowledge that paying for war violates our religious conviction. We will seek ways to witness to this religious conviction in each of our communities.

Then she listed off some possible “ways to witness”:

  • encourage your congregation to write and deliver a statement of conscientious objection to paying for war
  • write a statement of conscience to include with your tax return and to send to various other people
  • redirect some or all of your taxes “to an escrow account to be held in trust for the U.S. government”
  • file more lawsuits using Jenkins’s 9th Amendment argument
  • live on a below-the-tax-line income
  • divest from “corporations that profit from war” and invest and spend more responsibly
  • “Pursue local ordinances that deny corporations recognition as persons, and that deny recognition of corporate charters as contracts”

It was a long, rambling, repetitive, sometimes vague and random-seeming (what did corporate charters have to do with any of this?) argument. It represents one weird extreme of the Peace Tax Fund idea, which had come to be seen by some supporters as an end in itself, rather than a means to a more important end. Why do we resist paying war taxes? Because that might help us get the Religious Freedom Peace Tax Fund bill passed!

The following article, edited by Karen A. Reixach, tried to account for how enthusiasm for conscientious objection to military taxation had taken hold in the New York Yearly Meeting in recent years. It began by identifying a “movement of conscience” in much the same way that voluntaryists describe ideal noncoercive politics, with a quote from Jim Corbett:

Nonviolent civil initiative by covenant communities is… the way human beings preserve and develop society based on consent, in which the rule of law, as distinguished from the rule of commanders, is necessarily grounded… Civil initiative must be societal rather than organizational, nonviolent rather than injurious, truthful rather than deceitful, catholic rather than sectarian, dialogical rather than dogmatic, substantive rather than symbolic, volunteer-based rather than professionalized, and based on community powers rather than government powers.

The article hoped to describe how when individuals articulate and share their conscientious yearnings, by means of a “statement of conscience,” they can find like-minded souls to form a “movement of conscience” that can work together to “act on our collective beliefs of conscience,” using the recent activity in the New York Yearly Meeting as an example.

She described some of the minutes and reports from the Meeting that had touched on peace and justice issues in recent years, and on the Meeting’s support for Dan Jenkins in his court cases. Then:

In the yearly meeting’s Committee on Conscientious Objection to Paying for War sponsored a series of conferences in support of this growing movement of conscience. The first conference was held at Purchase Meeting the weekend following the oral argument of Jenkins in the Second Circuit in . The court hearing and the conference were attended by about 35 Friends and others from the metropolitan area and the northeast region. Out of that conference arose two strands of action: exploring the possibility of group legal action, and expanding the movement of conscience [PDF illegible] step of writing a statement of conscience.

The second conference, in at Rochester Meeting, featured a public forum on the failure of violence that included Robert Holmes, professor of Philosophy at University of Rochester; Derek Brett, of Conscience and Peace Tax International; and Frederick Dettmer, the attorney representing Daniel Jenkins. During the following day and a half, Friends continued to consider action steps individually and in concert with others.

The third conference was held at Flushing Meeting in … It focused on international venues for raising freedom of conscience issues as they apply to paying taxes for war. A fourth conference , is being planned; and as momentum builds, we envision more every few months, inviting ever-widening circles of participants.

I don’t see many details there about what, if any “action steps” the conferees decided on. Jens Braun is quoted in the article as suggesting some possible next steps:

  1. to develop a better theoretical understanding of pacifism and the failure of violence, so as to share this vision more convincingly
  2. to “explore, develop, and improve the many ways Friends can work towards not paying for war” — 
    1. get the Religious Freedom Peace Tax Fund bill passed
    2. try new court challenges along the lines of Dan Jenkins’s
    3. develop and use workshops and other outreach material
  3. to join with counterparts in other countries, for instance at international conferences

The Yearly Meeting then issued this Minute:

To Conscientious Objectors to Paying for War Everywhere,

New York Yearly Meeting of the Religious Society of Friends invites you to join us in acknowledging that paying for war violates our conviction in the Power of the Living Spirit to give life, joy, peace and prosperity through love, integrity and compassionate justice among people.

We call on all conscientious objectors to paying for war to state in writing 1) your belief against paying for war and the preparations for war, 2) major influences in forming your belief, 3) how it is demonstrated by the way you live, and 4) a request that our government recognize and accommodate our convictions.

We ask anyone who prepares such a statement to send it to NYYM Committee on Conscientious Objection to Paying for War… We ask Friends to send your statement to your monthly, quarterly and yearly meetings to record in the minutes having received your testimony.

The thing that unnerves me is that it’s possible to read the whole article without seeing a single reference to one of these newly enthused New York Yearly Meetingers actually refusing to pay their taxes (except for Jenkins himself, who put his taxes in escrow with a promise to pay them into a government “Peace Tax Fund” once one was established). There’s lots of talk about writing statements of conscience and holding gatherings and planning legal strategies and contacting legislators and all that, but where is the actual not-paying-for-war part? Of “the many ways Friends can work towards not paying for war,” you’d think some of them might involve not paying for war. Hopefully this just went without saying, but I worry.

A sidebar from David R. Bassett and Karen Reixach concerned the status of the Religious Freedom Peace Tax Fund bill, and where one could look on-line to find information about it. Another, by John Little Randall, described his work with the National Campaign for a Peace Tax Fund and with Conscience and Peace Tax International.

The following article, by Jens and Spee Braun, wrote about war tax resistance as part of (and contributing to) a larger project of living a life of integrity, and how not-straightforward it all is. It’s a good overview of what a typical modern American war tax resister is in for:

Are you frustrated thar the war goes on and on? Has your conscience brought up with you the subject of not paying for war? Be careful; your conscience can make you do things (albeit for a good cause) that can turn your life upside down!

You don’t really want to think of refusing to pay part of your taxes to the government, do you? For starters, no matter how you calculate the percentage to refuse, there will always be some frustrating other formula that makes just as much sense. You can use the FCNL percentage of the budget going towards war, but the War Resisters League has another calculation and number. You can refuse to pay a token amount, or you can simply not pay the estimated 50 percent or so of the tax burden that goes to war-making, past war debts, the Department of Energy’s nuclear weapons work, and all that spying we do. How to decide?

And then, to top it off, you have to figure what to do with the money not going to the government! Give it to charity? Put it in an escrow account? Use it for peaceful and life-affirming purposes at home or overseas? Of course this problem can be avoided by living under the taxable-income level — if you don’t mind life without all the great stuff we have nowadays.

After you make these decisions of how to go about not paying for war, have fun telling your employer that you don’t want any funds withheld from your paycheck and not to send any money directly to the government for you!

If you get really serious, you can take the government to court, try to change the laws, or try to change the lawmakers. So many options!

And that is not all. Deciding to be a conscientious objector to paying for war and setting up the mechanisms by which you put action into your intentions is the easy part. Once you do that, you know your conscience will have taken a few strides into your being. And with that foothold (not to mention the knowledge and understanding you have been given for having taken those steps), your conscience will begin to demand all manner of other deviations from a normal daily way of living!

Here is where life gets really dicey. The problem is integrity. As your conscience integrates one part of your life with your belief structure (and who says they need to be integrated — people have believed one thing and done another for as long as there have been people!), the process can turn into a domino effect with all sorts of other areas likewise wanting to be integrated. It becomes a terrible sacrifice.

And don’t believe those who say it is actually liberating! It is like putting your house in order: once you start organizing the mess, you keep finding other things to clean up that you didn’t even know were out of place. Take finances. It turns out that we could all pay less in taxes, i.e., buy fewer bombs, if we took all the deductions coming to us. What? Well, for example, if you keep track of all that travel to Quaker committee meetings and write down the mileage in a little book to document the expenditure, it may be deductible.

Businesses deduct driving and lunches (and even golf games), but Quakers seldom do. That is so because we Quakers generally are not hagglers; we want to pay our full share of taxes to support our government as it builds roads, keeps up national parks, and pays politicians’ salaries. We just don’t like that uncomfortable part that goes to war. In the house-in-order analogy we want to share our cake, but not have part of it be eaten by our neighbor the landmine manufacturer.

You might think about something as useful and simple as your credit cards. Who really wants to question those little pieces of plastic that make renting cars or buying great books over the Internet so easy? Even (especially) if you pay off your bill in full every month, there can’t be anything wrong, you think, in using a system that would collapse if everyone were responsible, saved their money before making purchases, paid off debts promptly, and weren’t willing to pay usurious interest charges. In particular, don’t think about how, if you do pay off your bill each month, the credit company tolerates your borrowing money free of charge only because others don’t pay up and you might not in the future. See? If you get started, who knows what trouble you will make for yourself Now you have to think about going inside to pay cash and talking to the gas station attendant rather than swiping the plastic card out at the pump!

Can we retain integrity in our relationship to money? Forget it! You know very well that money is not important enough to spend precious time keeping track of, even if some folks call it a representation of our life force. Better to spend time on that street corner protesting the lousy war. And heaven forbid the government would audit our finances, since we have been occupied with the real spiritual tasks of speaking truth to power in public places. They say money talks, but not like we can!

We’ve been told that early Friends opened their financial books to their meeting communities. We can’t do that anymore — it’s hard enough to talk about sex, but to talk about our money? Who can trust others that far — well, except if the others are insurance companies, brokerage firms, or retirement planners? We sure can’t trust our spiritual community to have the power and scale of resources to support us in need or relieve the fears of what would happen to us without money!

Yes, money is scary, so don’t bother pondering the irony of why fear of getting out from under its control ends up being even scarier then being part of a war-based society where you can believe whatever you want, as long as you pay up. It’s not worth it — and besides, a messy house is so much more comfortable!

The next article was by Elizabeth Boardman. She laid out the problem this way:

Among Friends, there is not much debate about whether war taxes are problematic. Depending upon the federal budget for the year and how you count the line items, about half of our income tax dollars will be used for the outrageous costs of war. Thousands of our personally earned dollars will be used to enrich the military-industrial complex, to make killers of young men and women,. and to cause death and destruction in the world. Letting our own money be used this way is not consistent with good stewardship, with right sharing, with Quaker testimonies, or with Christian teachings.

The question of whether and how we can resist is much more complex. Standing up to Goliath is possible only for the most confident David.

She mentioned a different set of anxieties than the Brauns had covered in their piece: worries that tax resistance or protest might trigger an audit (and then worries that such an audit might uncover math mistakes, or worse, “convenient” errors)… worries that the accountant who helps her with her tax forms will disapprove of her stand and maybe drop her as a client… difficulty reconciling willingly racking up IRS penalties & interest with her otherwise frugal and practical economic practices… difficulty finding the time to research and plan her tax resistance strategy… reluctance to break the law (or to be known as a law-breaker).

In the face of things like this, Boardman recommends that prospective war tax resisters start small: maybe with phone tax resistance, or some sort of symbolic protest like withholding $10.40 from your taxes or supporting the Peace Tax Fund.

She also recommended that people who resist quietly, by slipping below the taxable income line, start making some noise about what they’re doing — otherwise “we accomplish nothing but a sense of personal righteousness.”

Following this were an excerpt from John Woolman’s journals (see Excerpts from the Journal of John Woolman) and from the letter Woolman and twenty other Quakers sent to their fellow-Friends in to explain why they could not pay taxes being raised for war expenses (see ♇ ).

The next article in the set was by Steve Leeds. He described becoming a war tax resister in and then drifting away in discouragement after the IRS garnished his salary for the taxes, penalties, and interest. Then:

Fifteen years later, through renewed spiritual commitment and membership in a Friends meeting, I was led to take action with other Quakers on war tax resistance. It began among a few of us, and that’s all it takes.

, my meeting began cohosting war tax resistance gatherings with Northern California War Tax Resistance. We urged Friends in our meeting to engage in symbolic war tax resistance — refusing federal phone taxes, paying under protest, withholding symbolic amounts, or living below the tax line — and letting our legislators know about it. We found that a number of households in the meeting partook in some form of war tax resistance, symbolic or otherwise.

Philosophically, it’s a slam dunk. No more war. Not with my dollars.

Logistically, though, it’s easy to become fixated on the mechanics and legal aspects of war tax resistance. There’s a lot to learn and consider. My journey, through discernment, prayer, and the support of others, led me to focus on complex social and financial issues. Mostly, I have been confronting my fear of the IRS and the insecurity of not knowing where this will lead.

For I have held back $1,040 from the IRS (symbolic of the IRS 1040 form). Living with multiple feelings — fear, joy, and liberation — makes life whole. My faith as a Quaker, striving to be nonviolent and to oppose all wars, has led me down this path. I am sustained by the knowledge that many Quakers throughout history have resisted paying taxes for war. When I think that we as a faith community need to do more, I know that the we starts with me.

So! Quite a bit of material and many perspectives there — and a great deal of contrast in approaches between the pursuit of legal accommodation from the New York Quakers and the cautious but deliberate war tax resistance of the California Quakers (Boardman and Leeds were both from the San Francisco Meeting). It had been years since the Journal devoted that much attention to the topic, and they haven’t done so since.

The series of articles prompted a lot of discussion in the letters-to-the-editor column of subsequent issues — some of it quite hostile to war tax resistance.

  • Dennis P. Roberts noted that the Bible is full of stories of war, and that it “establishes beyond any doubt that the performance of an army in the field is directly correlative to the quality of the faith and spirit of the society or nation that put it there” and that because “the heart, faith, honor, and spirit of a nation” is best represented by “the fighting soldier, the fighting sailor, the fighting marine, the fighting airman,” he finds that “this nonpayment of war taxes can indeed be carried to frivolous extremes.”
  • Lucinda Antrim thought that war tax resistance “contradicts the Testimony of Community… We are, here in the U.S., members of the community of the United States.… I find myself agreeing, somewhat to my surprise, with the judge’s imposition of a ‘frivolous” fine on Dan Jenkins.” (Naomi Paz Greenberg responded that she could not understand how this vague and unarticulated “Testimony of Community somehow nullifies our historic Peace Testimony”.)
  • Perry Treadwell responded that he did not recognize the U.S. government as his “community.” “Thirty-six years ago I was led to refuse to pay war taxes… I currently send the small amount that I calculate this warrior nation wants to agencies that support the families of wounded military personnel. I have followed Thoreau’s warning: ‘What I have to do is to see, at any rate, that I do not lend myself to the wrong which I condemn.’
  • David Zarembka wrote in to correct “the impression that the IRS is as omniscient as God, all seeing, all knowing, never making a mistake in getting the last farthing out of the helpless tax resister. Nothing could be further from the truth.” He recounted some IRS blunders in his own case, and said, “I have always made sure that the cost of the IRS getting funds from me exceeded any penalties and interest that they might charge. In my 37 years of war tax resistance I am certain that I (and all the other active war tax resisters I know as a group) have withheld much more funds for government war-making and given them to peace organizations than the IRS has ever collected, including penalties and interest. I don’t think that this excuse should be used by Quakers as a group as a cop-out for refusing to pay for our wars. In fact, if all Quakers in the United States were war tax resisters, the IRS couldn’t even cope with our collective resistance.”
  • George Levinger, who said he’d been a phone tax resister in the Vietnam War era, had soured on war tax resistance, considering it ultimately counterproductive largely because the government succeeded in seizing the taxes from him with penalties and interest. He suggested channeling the resources you might otherwise use in war tax resistance “to contribute to various sorts of peace-promoting organizations” instead.
  • Ruth Hyde Paine wrote in to promote the “penny poll” idea.
  • Gary Shuler wrote in to sing jingo bells: “As a retired military man, I take exception to anyone who wants to use the privileges of this country and not help to foot the cost. Many of my forefathers and yours died for this freedom and you don’t want to pay taxes to keep it? Move! Cuba is nice!” (Isn’t it cute that in someone was still using the idea of tyranny in Cuba as a contrast to the U.S. rather than an example of it?)
  • For Pamela Haines, the challenge presented by war taxes seemed largely to be a challenge to come up with good excuses not to resist them. Excerpts:

    I don’t think the problem is just lack of courage, at least I hope not! Part of the difficulty, I believe, is the extent to which we are embedded and enmeshed in a deeply violent world. It’s not just the portion of my tax dollars that goes to deadly warfare. It’s my computer, the disposal of which poisons poor people in Africa and Asia. It’s my everyday purchases from invisible corporations that destroy lives and habitats far from mine. It’s my energy consumption that threatens the very viability of future generations.

    If war tax resistance seems too hard for most of us, what do we do if that’s just the tip of the iceberg? Some Friends are not deterred by the seemingly impossible and set out to disentangle themselves from the whole mess — living below taxable level, with only the bare necessity of purchases and a minimal carbon footprint. This may be a true calling for some, and certainly a courageous one, but I know it’s not mine. To me the focused goal of living a life free from complicity with institutional violence would involve participating in another sin, that of separation from my neighbors.

    Is it better not to do a right thing, if by doing a right thing you would be being inconsistent in not doing all possible right things?

In the issue, Jamie K. Donaldson explained why she gave up on trying to change the United States and left it rather than continue to be part of its war machine. She’d contemplated tax resistance at one point, but decided it wasn’t for her. Here’s how she describes that decision:

I was haunted by the quote attributed to former Secretary of State Alexander Haig: “Let them march all they want as long as they pay their taxes.” Suddenly the television shots of millions of people in the streets protesting the start of war lost their inspiration for me, and I wallowed in our powerlessness to prevent it.

Haig’s cynical remark exemplified my inner struggle as well as a wrenching and age-old moral dilemma for all Friends. Some bear it as a cross, enabling them to continue the Lamb’s War on behalf of love, truth, and justice. Could I, too? Alas, the contradiction of working for peace while paying for war, of being complicit by mere participation in the U.S. “system,” became untenable and intolerable. I explored war tax resistance, but rejected it because I hold the assets of my incapacitated mother and could not allow the government to garnish money for her care to recuperate my taxes withheld.

An obituary notice for Stephanie Kennedy in the issue mentioned her work on war tax resistance. An obituary notice for Charles Richard Johnson in the issue called him “a dedicated war tax resister.”

Consider owning stock in the Monteverde Cheese Factory. Take a Costa Rica Study Tour to investigate before you invest. Worried about the U.S. economy? Think about a financially sound, new opportunity to invest in a Quaker founded, fifty-five year old company, in a country without an army. Ask your tax advisor about a deduction for study tours…

an ad from the Friends Journal in pitches the Monteverde community in Costa Rica, which was founded by American Quaker taxpatriates, as an ethical investing opportunity and also a potentially attractive tax-break junket


War tax resistance in the Friends Journal in

There was a bit of an anti-war tax resistance backlash in the Friends Journal in .

In the issue, Peter Phillips came out against war tax resistance in a two-page article. Here is a summary of his argument:

  • Friends’ advice against paying war taxes is sometimes incoherent. The New York Yearly Meeting suggests that friends “examine… voluntary payment of war taxes” but taxes by definition aren’t voluntary. The practice of some Quakers of refusing to pay but allowing the government to seize the amount by levy makes such war tax resistance “insignificant.”
  • What do people mean by “war taxes”? If it’s the percentage of the revenue that goes to the Pentagon, even some of that money isn’t spent for war (for instance the Army Corps of Engineers work to rebuild hurricane-damaged New Orleans). What about “reparations to Iraqis whose property is damaged” or “the Air Force’s remarkable mediation program that resolves employment and procurement disputes without litigation” — or, in the other direction, what about the Interstate Highway system, which was initially designed as a defense measure: is money raised for that, too, “war taxes”? Is everyone on their own to decide what taxes are war taxes, or is there an authoritative answer, or is it okay to withhold symbolic amounts — what is the justification for withholding Elizabeth Boardman’s $10.40, an arbitrary amount that has nothing to do with war spending?
  • Withholding of taxes is not a good way of withholding funds from the war machine for the simple reason that the government won’t decide how to respond to a shortage of funds by respecting the reasons why the tax resister withheld them. It is every bit as likely (perhaps more likely) to cut spending elsewhere. “Should Head Start, research on solar energy, unemployment benefits, and support for healthcare all be underfunded in the exercise of our righteousness? A consequence of my not joining the armed forces in was that someone else did who would not otherwise have had to. People were hurt because I was not there to help. This too is a consequence of conscientious objection. Are those who advocate withholding part of their taxes prepared as well to live with the consequences of their actions?”
  • There is a Quaker ethic of trying to adapt to communal consensus that is expressed in many of its teachings, and the ethos of participating as equals in trying to probe a dilemma and adopt a communal consensus is one of the things Quakers have contributed to the American polis — war tax resistance turns its back on this with its ethos of individualism and rejection of the decisions of the community.

You will not be surprised to learn that Phillips’s article led to some exchanges in the letters-to-the-editor column in later issues. Here is a summary of some of the back-and-forth:

  • Dennis P. Roberts thought the article was “the finest work on war taxes I have yet seen in the pages of your journal” and then told a half-remembered story about a terrible massacre in colonial Pennsylvania that could have been prevented but for the pacifism of the “strong Quaker elements within the settlement.” — “I cannot say or recall with certainty whether this story is fact or fiction. What does it matter? Either way, an important lesson is drive home eloquently and powerfully: military preparations sometimes must be made.”
  • Robin Harper responded with some suggested guidelines for Quaker war tax resistance that he thought might meet some of Phillips’s criticisms (see ♇ for an excerpt from this letter).
  • David R. Bassett felt that Phillips had been too dismissive of war tax resistance in general after concentrating his criticism on a few specific arguments and methods he found to be weak or ineffective. What about resisters who keep their income below the tax line? Or people like Bassett who work in the judicial and legislative arenas to try to get something like conscientious objection to military taxation legalized? Or folks who try to make sure their investments and purchases are clear of involvement in war?
  • Perry Treadwell compared Phillips’s “rationalizations” to “Friends’ historical resistance to confronting their complicity in enslavement,” and thought that just as a few Friends had to break from the pack and lead Quakers to an abolitionist stand, it will take Quakers speaking out against paying for war to make their “spiritual testimony” come to life.
  • Daniel Jenkins called Phillips’s argument “smooth and lawyerly” and “crafted… to lead to a foregone conclusion.” He felt that Phillips gave short shrift to occasions when “conscience may sometimes transcend the constraints of conventionality and pressures of conformity.”
  • Naomi Paz Greenberg considered Phillips’s argument that by not serving or not paying taxes you are merely foisting the responsibility off on someone else to be flawed:

    The moral consequence [of Phillips’s decision not to serve in the military] is not that other people were made to serve in his stead, as Phillips suggests. The moral consequence of his not serving in war is simply that he did not violate his conscience by serving. Others could have and did make their own choices, consulting conscience or not.

    The moral consequences of not paying taxes for war are similarly direct.

    She even suggested a more radical outlook toward taxes that I have rarely seen in Quaker circles:

    Our taxes are compulsory, and in some sense they are the least desirable way to provide a constructive economic foundation for a compassionate society. They presuppose that there is no Friendly nor Christian nor Jewish nor Hindu nor Muslim nor conscientious nor atheistic nor socialist love for one another and so we must be forced. Paying taxes separates us from those with whom we might otherwise be in community, and with whom we might shake hands, share food, share laughter and tears. Paying taxes for war separates us from many of them irrevocably.

    Some Friends testify that we expect better of ourselves than that, because we know experimentally that God expects better of us.

    Greenberg also felt that there was a big difference between the Quaker ethos of consensus and conformity when “recognizing the sense of the meeting” and trying to figure out how to confront “legislation written by lobbyists and summarized by Congressional interns in a process that has been compared to the making of sausage.”

An obituary notice for Kent Larrabee in the issue noted that “[f]or much of his life, Kent purposely lived below the poverty line in order to identify with the poor and to avoid payment of income taxes for war.”

In the issue, Arthur Waskow offered a reading of the “Render unto Caesar…” koan that puts it into a context of thousands of years of Rabbinical debate about the passage in Genesis that reads: “God created humankind in God’s own Image.” He thought that Jesus had been intending to refer to this debate, and not intending to give any advice about taxes.

An obituary notice for Lillian Willoughby in the issue mentioned that “Lillian felt called to refuse to pay war taxes, and the IRS seized her car in .” An obituary notice for Arthur Evans in the issue said that “[f]or 20 years, Arthur withheld the portion from his federal income tax that he believed went to war and weapons, and in , he was jailed for 90 days for refusing to turn over income records to the Internal Revenue Service.” And an obituary notice for Merrill Hallowell Barnebey in the identified him as “a war tax resister.”


War tax resistance in the Friends Journal in

Mentions of war tax resistance and differing approaches to the dilemma of paying war taxes continued to appear in some of the issues of the Friends Journal in .

The issue included a review of the book A Persistent Voice: Marian Franz and Conscientious Objection to Military Taxation. It was a collection of essays by and about Franz and about Peace Tax Fund activism, with some supplemental material about the U.S. versions of Peace Tax Fund scheme legislation that Franz had championed.

The issue included Harrison & Marilyn Roper telling the story of their war tax resistance. Excerpts:

In the contradiction of “praying for peace and paying for war” overwhelmed us. We needed to try to live under the taxable level (supplemented by tax-free investments) so that we no longer would be supporting monetarily what we deplored spiritually. In an open letter to fellow Friends at Haverford (Pa.) Meeting… we wrote:

Along with raising our family and “just living,” we have been trying in our own ways to contribute to a more just and peaceful society. While doing this, we have both had jobs and paid federal taxes. For the last three years we have not paid that portion of our federal income tax (approximately one-third) that goes to the Pentagon. However, IRS has eventually taken the funds, with penalties and interest, by placing a lien on Harry’s salary at West Chester State College. Thus, we are purchasers and part owners (along with you) of numerous H-bombs and other weapons of death. We ask ourselves if the potential damage we are doing is not more than outweighing any benefits to society we might be making.

They wrote that they were hoping for the passage of Peace Tax Fund legislation with which they “could have continued in our present occupations and continued to pay our income taxes.” But meanwhile, they decided to simplify their lives and reorient their finances with a goal to getting under the tax line. They shared some of the details of how they went about this:

After our younger son had graduated from high school, we were able, at ages 49 and 47, to move to northern Maine and live a simpler life. Louis Green… taught us what we needed to know about tax-free municipal bonds and helped us invest the cushion we received from selling our home in Haverford and buying a very low-cost one in Houlton, Maine. Our older son was about to enter his senior year at University of Maine and we would be able to pay the much-reduced in-state tuition.

We… installed an on-grid photovoltaic electrical system and have solar pre-heating of hot water. We also live within walking distance of stores, which reduces our need to travel and helps us live in an environmentally friendly manner. Our home is heated by wood from dead and diseased trees that we harvest ourselves from our woodlot.

…a wonderful new life of volunteering, composing, conducting, and living closer to nature opened up.… Despite all the details of our peace witness through federal tax avoidance being aired on the front page of our Houlton paper soon after our arrival, in we were honored with the “Good Samaritans of Houlton” award for our volunteer work and in we each received a Paul Harris Award from the local Rotary Club for our peace efforts.…

For those who share our concern about not paying for war or preparations for war, tax-free municipal bonds are the legal tickets. Those who purchase them are financing voter-approved and life-enhancing projects in our country such as better sewers, schools, and hospitals. The modest interest on these state and/or municipal bonds is not taxable by the federal government. We file a 1040 every year, but most years we owe nothing or very little. If we think we may “go over,” we give more money away that year to tax-exempt organizations.…

Thanks to understanding parents, most of our inheritance has been in the form of tax-free municipal bonds. When a bond comes due, we always reinvest the capital by purchasing another tax-free municipal bond at face value (i.e. at par) so that there is no capital gain when the bond comes due or is called. Although we do not know how long we will live or what dire situations might eat up our principal, we do hope to be able to continue to live very simply on the interest from our tax-free municipal bonds and pass on some of the capital to our children and grandchildren… We really love the kind of life we’re living; we didn’t make this commitment in order to be miserable. And we sleep better at night knowing that we are not paying for war as we pray for peace.

That issue also reprinted a “declaration of conscience” that came out of a group associated with the Quakers from the New York Yearly Meeting who had been working to try to get legal accommodation for conscientious objection to military spending. Excerpts:

The government of the United States violates freedom of conscience rights by forcing us to pay for war.

…In paying federal income taxes we contribute personally and directly to such expenditure, in violation of our consciences.

We have responded in various ways. Some of us have taken steps to reduce or eliminate our income tax liability. Some have paid under protest. Some have withheld all or part of the taxes due, redirecting the sums involved to nonviolent and humanitarian purposes, or have deposited the money in escrow for any nonmilitary governmental use. Some have challenged federal agencies in the courts. Some have petitioned and campaigned for legislative accommodation. We stress that we are willing to contribute our full share to the expenses of civil society. We simply seek to ensure that the taxes we pay are not used to finance warmaking or preparations for war.

As a result of this conscientious objection we have variously suffered financial hardships, administrative and court fines, garnishment of wages, seizures of bank accounts or other property, deductions from our social security pension payments, and even imprisonment. However, the substance of our remonstrance is that we are all ultimately compelled to pay taxes used for military purposes, and that we have a continuing liability to do so in the future. We have thus been obliged, and are being obliged, in direct violation of our consciences, to be complicit in the funding and waging of war.

…Written expressions of conscientious objection to military taxation are classified as “frivolous” by the government and subject to punitive fines amounting to thousands of dollars. Our freedom of conscience claims have never been fully reviewed at any level of administrative or judicial consideration, nor are we aware of any case in which this has occurred.

Accompanying this was a sidebar from Elizabeth Boardman in which she shared “the following queries [which] are in use at local meetings in College Park Quartely Meeting:”

  • What deeply held spiritual values or concerns make the issue of war tax resistance difficult for me to consider?
  • How can we as Friends, regardless of our perspective, overcome our reticence to discuss the issues with one another?
  • What are the personal or family needs I would need to address before I could become a tax resister?
  • Do I feel a need to further engage the war machine by not paying my war taxes in some form, either fully or symbolically?
  • What are my major fears and joys about challenging the government in this way?
  • What are the personal or family needs I would need to address before I could become a tax resister?
  • How can I engage my beloved spiritual community in supporting me as I take my next step on this complex issue?

Naomi Paz Greenberg, in a letter-to-the-editor that responded to critics of war tax resistance whose writings had been published in earlier issues (I’ve included other excerpts from this letter in Picket Line entries covering those writings, on and ), wrote, in response to people who believe that “conscientious war tax resistance is borne to bring about consequences”:

I knew for all of my adult life that I should not be paying taxes for war, and for most of that time I knew that I did not have the courage to bear this witness. The energy that supports my commitment now has little to do with consequences. I am simply unable to cooperate in murder, in war crimes. As soon as I was able to make that commitment, I began to understand that I will probably pay more rather than less as a consequence of my refusal to pay for war. It matters very little to me whether the hundreds or the thousands of dollars that I may someday “owe” remain pure and pacifistic or not. As a U.S. citizen I have been taught that this is a government of, by, and for the people, so in some sense every dollar in the government’s coffers is my responsibility and not one of those dollars should be spent to kill another human being. This is what direct experience of God teaches me.

Paul Sheldon noted, in a letter-to-the-editor in the issue, that he had “made a donation to the non-partisan Disabled American Veterans organization” and included a letter in which he had “mentioned that this particular contribution was the redirection of war tax money that I had publicly refused to pay the U.S. government (as a pacifist tax resister).”

A letter-to-the-editor from Peg Morton in the issue forcefully encouraged Friends to resist their war taxes: “It is beyond a doubt, in my opinion, that it is time — now! — to withdraw from paying the United States federal government the war taxes it demands… to voluntarily pay war taxes to our current federal government is an immoral act.… When policies and actions of a government become immoral, it becomes immoral to support them.”

An obituary notice for Gordon Mervin Browne in the issue noted that “they [Gordon and his wife Edith Carlton Browne] were military tax resisters in .”

A book review in the issue summarized the use of tax resistance in the First Intifada this way:

[Maxine] Kaufman-Lacusta [author of Refusing to be Enemies: Palestinian and Israeli Nonviolent Resistance to the Israeli Occupation] looks in depth at a tax strike in the West Bank village of Beit Sahour during the First Intifada (), a time of popular activism. This strike was based on the fact that taxes collected by Israelis were not being used to serve the needs of the Palestinian population, but to finance the occupation itself. Elias Rishmawi, a major player in Beit Sahour, said that the villagers “found out that Israel was profiting dramatically from occupying the Palestinian land — from direct taxes, indirect taxes, taxes on the workers inside Israel, taxes on imports, taxes on people leaving the country, using Palestinian land, using Palestinian resources.” Palestinians viewed the strike, which they ended in , as a success because a strong and violent reaction from the Israeli government failed to suppress it.


While I’ve been delving through the archives of Gospel Herald, links have been backing up in my bookmarks. Here are some that concern war tax resistance in the here-and-now:

  • The Trump administration has decided it enjoys provoking trade wars, which perhaps have the blessing of distracting them from getting their jollies by provoking real wars. But the prime mechanism — tariffs — is also a revenue source for the government. Which leads war tax resisters like Lincoln Rice to ask, are these tariffs for war? and if so, what can war tax resisters do about it?
  • There’s a new National War Tax Resistance Coordinating Committee newsletter out, with content including:
    • Thirty-Eight Years of Refusal — Erica Leigh, Georgia Pearson, Larry Bassett, and Bill Ramsey review the history of the recently-closed Conscience and Military Campaign Escrow Account, which was responsible for coordinating tens of thousands of dollars in war tax redirection.
    • Disloyalty to the War Machine — A look back at the “bond slackers” of World War Ⅰ.
    • Counseling Notes — News about government policies towards war tax resisters, including the use of private debt collectors, IRS summonses, passport revocations, and a sharp decline in levies.
    • Colrain After 25 Years — A 25th Anniversary celebration of the actions surrounding the Corner/Kehler house seizure, coinciding with the New England Regional Gathering of War Tax Resisters.
    • War Tax Resistance Ideas and Actions — Including the Maine War Tax Resistance Gathering, and obituary notices for war tax resisters Ray Gingerich and Naomi Paz Greenberg.
    • NWTRCC News — Including an announcement of the NWTRCC national gathering in Cleveland.
    • War Tax Resisters Penalty Fund — Shirley Whiteside explains the benefits of this mutual-aid program.
  • Adrienne Maree Brown writes about her war tax resistance in the wake of a wage levy, and reflects on the disadvantages of going it alone as opposed to resisting as part of a supportive group. Excerpt:

    i still deeply agree with the politics that led to this action, but i know now that i didn’t do it the right way. i acted as an individual, as if my singular act of rage should be respected, as if it could have meaningful impact on the systems of oppression that lead to the military spending i want to divest from.

    it helped me sleep well at night, but it wasn’t tied into a collective strategy, a system of accountability around whether it was effective. someday i hope to be part of larger direct action efforts around debt and taxes, but from this struggle i have learned in a most personal way the importance of the collective.

  • Is there a war tax resistance movement? According to a pseudonymous author in a back issue of Conscience (the newsletter of the Conscience and Military Tax Campaign), “War tax resistance is real, but the war tax resistance movement is fiction.” War tax resistance is a tactic, says the author, whereas movements coalesce around goals, so there will never be a war tax resistance movement, though there may be movements that incorporate war tax resistance.
  • Erica Leigh looks back at the Beit Sahour tax strike as it was covered at the time, in a two-part series of excerpts from Conscience (part 1 and part 2). Leigh writes: “The tax resistance in Beit Sahour was due to a high level of community cohesion, organization, education, and solidarity, something that’s missing from our scattered war tax resistance organizing around the United States. Most of our finest moments in US war tax resistance arose from such concentrated and dedicated efforts in a small geographic region, even when the total number of resisters was small. Food for thought!”