Tax resistance in the “Peace Churches” → Mennonites / Amish → Heinz & Dorothea Janzen

This is the twenty-fourth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today brings us up to 1977.

The Mennonite

In our last episode we watched various executive committees and commissions and boards in the Mennonite General Conference pass the buck back and forth as the Conference impatiently waited to learn whether they would or would not continue to withhold taxes from the paychecks of their conscientiously objecting employees.

The buck-passing and indecision continued into . On the Council on Commissions asked the Commission on Home Ministries “to prepare a study process on civil disobedience and tax refusal in connection with the triennial conference and to ask congregations to commit themselves to a study process.”

The board [General Board, I think ―♇] was sharply divided on whether to grant the employee’s request and thus risk violating tax regulations. Board members also could not agree on whether the issue should be decided by the board or wait for action by the entire conference at the triennial sessions in .

Cornelia Lehn, the employee bringing the request, met with the board for the first time and told them, “It was also a very difficult decision for me over a long period of years. Finally I gave up seeing through the difficulties; for me, I simply had to obey God and leave the consequences up to him.”

The board passed the buck to the General Conference at its triennial sessions. Here’s how The Mennonite described the resolution on the table there:

The resolution reviews the history of General Conference discussion of the war tax issues from a sentence in the statement “The Way of Peace” [see ♇ 22 July 2018] to General Board deliberations on an employee’s request that war taxes not be taken out of her paycheck.

The resolution asks that congregations and regional conferences “commit ourselves to a serious study of civil disobedience during , that the Commission on Home Ministries help facilitate such a study… and that a midtriennium miniconference be convened for congregations to report on their study and to recommend actions related to civil disobedience and war tax resistance, including the question of Mennonite institutions serving as war tax collectors for the state by withholding these taxes from employees.”

The triennium passed that motion. Here’s how The Mennonite covered the debate. Excerpts:

In three separate votes, the delegates first turned down, 1,190 to 336, an amendment which would have adopted an interim policy for eighteen months “instructing the conference to honor the requests of those employees who ask not to have withheld from their salaries that portion of federal income tax they believe helps the government prepare for war.”

The next evening, delegates adopted, 1,178½ to 453½, the main motion. Its effect is to delay any action on the request of conference employee Cornelia Lehn that federal income taxes that would go for war not be taken out of her paycheck. It also calls for a midtriennium official delegate conference to recommend actions related to civil disobedience and war tax resistance, including the question of Mennonite institutions serving as war tax collectors for the state by withholding these taxes from employees.

A second resolution that evening gave General Conference endorsement to the World Peace Tax Fund Act in the U.S. Congress and encouraged similar legislation in Canada, if appropriate. The act would allow conscientious objectors to war to designate the military portion of their taxes into the peace fund. The resolution also “continue(s) to support individuals who feel compelled by Chrisian conscience to adopt other methods of witness against payment of war taxes such as voluntary reduction of income or nonpayment of war taxes.”

Discussion of the war tax with­hold­ing issue began with a tes­ti­mony by Ms. Lehn, who writes and edits children’s cur­riculum for the Com­mis­sion on Edu­ca­tion, who first came to the con­fer­ence busi­ness manager two years ago with a request that she be allowed to resist pay­ment of war taxes. Pres­ent­ly the busi­ness office is fol­low­ing federal reg­u­la­tions that es­ti­mat­ed taxes be with­held from each em­ploy­ee’s pay­check. The reg­u­la­tions do not apply, how­ever, to or­dained persons em­ployed by the con­fer­ence, some of whom are re­sist­ing vol­un­ta­ry pay­ment of war taxes with­out im­pli­cat­ing the con­fer­ence as a whole.

“It is a long journey from the little Mennonite village in the Ukraine, where I was born, to Newton, Kansas,” she began. “It was a long pilgrimage until I came to the conviction to resist war taxes and was able to act on it.”

Ms. Lehn told of her struggle with the command to pay taxes, on the one hand, and the knowledge that her tax dollars were being used for killing.

“I can’t extricate myself from the system, but I finally have to take a stand against a demonic armaments race,” she said. “I do not know where this will lead, but… for my part, I must obey the Spirit of God as I understand it to be revealed in the Bible and leave the consequences to God.”

Delegates kept coming to the microphones to speak to the resolution until debate was cut off.

“As a pastor, I could not advocate civil disobedience,” said Dan Dalke of Bluffton.

“The taxes Jesus said to pay were to the Roman Government,” said a former IRS employee.

“I have proper respect for laws, but I also recognize that if Felix Manz, Conrad Grebel, and Menno Simons had had greater fear for the law than for God, we would probably not be here today,” commented Lauren Friesen, pastor from Seattle.

“This morning we passed a resolution supporting missionaries for acting faithfully in oppressive situations abroad,” said Steve Linscheid of Goessel, Kansas. “We should not expect more from our missionaries than we are willing to do ourselves.”

“Many people are concerned about our tax dollar, but we should work much harder trying to come to a common mind with other Mennonite groups,” said Henry A. Fast of North Newton, Kansas. “We should keep on pushing the World Peace Tax Fund Act.”

Donovan Smucker of Kitchener, Ontario, cited many Christians throughout the ages who have obeyed God rather than man and said, “The problem is, When do you stop the democratic process that is pushing you into something that is evil?”

“It’s best to work through the system and use the privileges we already have,” said Art Waltner.

“Our right to conscientious objection to military service did not come through petition in Washington,” Ted Koontz of Boston reminded the delegates. “It came because our forefathers spent years in prison in World War Ⅰ.”

The World Peace Tax Fund resolution, which supports legislation to allow people to resist war taxes without breaking the law, passed later in the evening by voice vote without audible opposition. Most of the U.S. district conferences had already adopted resolutions supporting the proposed legislation.

In a way, this was more of a triumph than a defeat for the promoters of war tax resistance. If the triennium had voted the other way, one employee, and maybe a handful more, would have benefited somewhat from the new policy. But by voting this way, the triennium prompted discussions in every Mennonite congregation about whether or not war tax resistance was the right thing to do.

The issue came up again at “the meeting of the executive committee of the General Board of the General Conference Mennonite Church.”

There was… lengthy deliberation about the midtriennium civil disobedience conference called for by a Bluffton resolution. One of the main concerns was whether Canadian churches would see the issue of civil disobedience and war tax as relevant to them. Would they send delegates? Another worry was whether delegates would carry a large number of proxy votes. The constitution of the General Conference allows for a quorum with 50 percent representation, and since one delegate can carry up to twenty-five votes by proxy, it would be possible for forty persons to make a decision affecting the whole conference. About 1,000 votes are needed for a quorum.

The hope was expressed that the study process being initiated would create good interest and also broadly based, informed representation. Beginning in an attitudinal survey on civil disobedience is scheduled. A study guide is to be ready by for use in Sunday school sessions and other study groups. A definite place and time for the midtriennium conference will be decided later, though is a strong possibility.

Already the executive committee is faced with a question of civil disobedience. Only a few days prior to the meeting the Newton office received notice from the Internal Revenue Service of the United States to pay personal income taxes owed by Heinz Janzen (general secretary) and his wife, Dorothea Janzen. Since Heinz is ordained, it is legal for him to categorize himself as self-employed, and hence, his salary check from the General Conference has no income tax deductions. he has been refusing to pay the military portion of his income tax, placing it in a bank account, and informing the IRS of his reasons.

Until this levy arrived the IRS has simply confiscated the bank accounts of such persons and withdrawn the unpaid portion from the accounts. Now the IRS has demanded that the General Conference employer be responsible for paying Heinz’s unpaid tax out of Heinz’s salary check.

The executive committee decided to delay a decision on the IRS levy until the meeting of the General Board. They were concerned that any action in the current case is not to be seen as a predetermination of the issues which by Bluffton conference resolution are to come before the midtriennial conference. They did, however, see the levy as different from the request of General Conference employee Cornelia Lehn to have the military portion of her tax not withheld from her salary check by the General Conference. The Janzen case is seen as civil disobedience by individuals and not by the incorporated body, the General Conference.


This is the twenty-fifth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today I’m going to try to cover 1978.

The Mennonite

I say “try” because there was a frenzy of war tax resistance activity reported in The Mennonite . Maybe I can try to sort it thematically…

A New Call to Peacemaking

“A New Call to Peacemaking” was an initiative coordinated by Mennonite, Quaker, and Brethren activists that began in and would eventually culminate in a statement urging people, Christians in particular, to refuse to pay taxes for war.

The Mennonite General Conference’s Peace Section, U.S. division, met and its executive secretary, John K. Stoner, reported that the Call “has gained widespread support.”

At a New Call to Peacemaking conference in Colorado, “[p]eople from seven central Colorado communities took part in the afternoon workshops on various peace issues including world hunger, simple life-style, tax resistance, and the planned protest at the nearby Rocky Flats nuclear weapons plant.”

An conference of the group in Indiana contemplated “Peace Caravans which would carry the peace message to local congregations” along with such things as “developing support systems for nonconforming Christians, such as tax resisters”.

The initiative held its national gathering in . An article announcing the gathering included these details:

Invited to the meeting are 300 persons — Brethren, Friends, and Mennonites.

Named the New Call to Peacemaking, this coalition of historic peace churches believes that “the time has come for all Christians and people of all faiths to renounce war on religious and moral grounds.”

During the last year twenty-six regional New Call to Peacemaking meetings, involving more than 1500 persons, took a new look at the teachings of their churches. They gave special attention to war and violence which they continue to see as denials of the life and teachings of Jesus Christ.

Not surprisingly the groups agreed to urge upon all governments “effective steps toward international disarmament.” However, none of the regional meetings expressed the hope that politicians, soldiers, and diplomats would put an end to war. Rather, the thought was that people at the grass-roots level must demand a change in the system. Further, the idea was often expressed that tax resistance and civil disobedience are necessary tactics in convincing governments that a new order can bring security in place of the present insecurity.

A New Call to Peacemaking conference which convened at Old Chatham, New York, last April, asked itself rhetorically, “Are we going to pray for peace, and pay for war?” A similar conference in Wichita, Kansas, gave its encouragement to “individuals who feel called to resist the payment of the military portion of their federal taxes.”

When the national conference convenes in Green Lake it will be receiving requests from the regional meetings for a strong position on tax resistance proposals. It will also be asked to give guidance to individuals and church organizations on approaches to tax resistance. Theological, economic, and social justice issues are also on the agenda.

“Citizens should organize themselves and act without waiting for government, especially the major powers, to take positive action,” says Robert Johansen in a paper being studied by the Green Lake delegates.

In another document prepared for the Green Lake meeting, Lois Barrett, a Mennonite journalist from Wichita, Kansas, notes that the peace churches have long “recognized refusal to pay war taxes as one of many valid witnesses against war.”

In the Church of the Brethren recommended “that all who feel the concern be encouraged to express their protest and testimonies through letters accompanying their tax returns, whether accompanied by payment or not.” In the General Conference Mennonite Church said, “We stand by those who feel called to resist the payment of that portion of taxes being used for military purposes.”

The number of persons within the peace churches actually withholding a portion of their taxes is still thought to be small, but it is growing. The Internal Revenue Service will not release figures on the number of tax resisters in the United States.

Members of the Green Lake planning group include John K. Stoner, Mennonite Central Committee, Akron, Pennsylvania; Lorton Heusel, Friends United Meeting, Richmond, Indiana; and Chuck Boyer, Church of the Brethren, Elgin, Illinois. Coordinator for the New Call to Peacemaking is Robert J. Rumsey, Plainfield, Indiana.

After the gathering, The Mennonite seemed surprised at how tame and nonconfrontational it ended up being (they titled their article “Peacemakers shy away from shocking anyone”). Excerpts:

The Green Lake conference is part of a cooperative effort by the historic peace groups to do five things — stir up rededication to the Christian peace witness, clarify the biblical basis for it, extend a call to the larger church to see peacemaking as a gospel imperative, propose actions the U.S. Government can take for peacemaking, and determine contemporary positive strategy for peace and justice. Planning for the consultation began in and has included 26 regional meetings in 16 different areas of the United States. Over 1500 people were involved in these meetings.

[Church of the Brethren theologian and professor Dale] Brown said one new way of expressing a peace witness was to protest the country’s military expenditures by withholding income taxes. Tax resistance, he reflected, is an important symbol because it involves our pocketbooks and enlarges the peace witness beyond what 17- and 18-year-old youth do in response to conscription.

[T]he findings committee created a final document satisfying the diverse peaceniks. For the conservative the final statement was too radical; for the activists it was too limp.

There are two main thrusts to the document — actions that are directed inward among the peace churches to enhance the integrity of the peace witness, and actions that are directed outward to enlarge the visibility of the peace witness.

A follow-up article gave more details:

At the end of the national New Call to Peacemaking conference delegates urged all Friends (Quakers), Mennonites, and Brethren to firmly oppose militarism and to become personally involved in the struggle for justice for the oppressed.

Included in the final paper approved is a call to the 400,000 members of the three peace church traditions “to seriously consider refusal to pay the military portion of their federal taxes as a response to Christ’s call to radical discipleship.” This statement is as strong as the 300 delegates could jointly affirm.

Other parts of the war tax statement are equally muted. In the first draft of the paper, church and conference agencies were asked to “honor” the requests of employees who do not want the military portion of their taxes remitted to the government. In the final draft, however, “honor” is changed to “enter into dialogue with.” Several evangelical Quakers were especially antagonistic to even including a reference to war tax resistance in the final document. Yet tax resistance received new encouragement from the conference. About 60 persons attended a Saturday afternoon workshop which detailed tax resistance strategies.

Studying the War Tax Issue and Christian Civil Responsibility

The Mennonite General Conference had been asked to stop withholding taxes from the paycheck of one of its conscientiously objecting employees. This led to a long debate over the advisability of such a policy that caused arguments about war tax resistance to echo throughout the Conference in . A special General Conference delegate session was scheduled to convene in just to respond to this single issue.

In preparation for that session, congregations had been encouraged to put some serious effort into understanding the subject, and some studies were written up to help guide these investigations.

Civil approach to civil disobedience resolution

A Christian’s response to civil authority will be given concentrated emphasis by the General Conference during . The study is an outcome of a resolution at the triennial conference in Bluffton, Ohio, . That resolution called for a thorough study of civil disobedience which is intended to state an official position of the General Conference with respect to that portion of income taxes which are used for funding military expenditures, and in general, to research the whole question of obedience-disobedience to civil authority.

Responsibility for the study has been given to the peace and social concerns committee of the Commission on Home Ministries. They, however, requested that a special obedience-civil disobedience committee be formed to give general direction and leadership. This latter group consists of Palmer Becker, Ted Stuckey, John Gaeddert, Harold Regier, Perry Yoder, and Heinz Janzen.

To date three major aspects of the study have been planned — an attitudinal survey, an invitational consultation in , and a study guide to be ready by .

Included in the survey are twenty-eight questions with responses varying from “strongly agree” to “strongly disagree” chosen to provide an inventory of congregational attitudes towards the authority of the church, and of the state. It will also indicate attitudes to particular issues such as abortion, capital punishment, and payment of taxes for military purposes. A copy of the questionnaire will be sent to every congregation to be duplicated locally.

A second major happening is scheduled for at Mennonite Biblical Seminary, Elkhart, Indiana. An invitational consultation will bring together about thirty participants, including persons not committed to civil disobedience. The gathering will include administrative personnel from the General Conference, lawyers, biblical scholars, as well as representatives from Mennonite Central Committee and the Mennonite Church.

It is expected that the study guide will evolve from the proceedings of the consultation. Five of the thirteen lessons in the guide will focus on peacemaking in a technological society. What sort of peacemaking should Mennonites be about in an age of nuclear warfare and worldwide arms shipments? The remaining eight lessons will center about the meaning of civil disobedience. Was it practiced in the Bible? Is nonpayment of taxes a case in point?

The study process will culminate in the special midtriennium conference scheduled for . That gathering will be an official decision-making conference to which congregational delegates will come. At that point a decision on the meaning and practice of civil disobedience will be made.

After the conference the questionnaire will again be used to determine whether the churchwide discussion on obedience-civil disobedience has generated any changes in attitudes.

A few more details came after the Commission on Home Ministries met in , and, according to The Mennonite:

Perry Yoder, part-time CHM staff member, outlined the process planned for dealing with the war tax or civil responsibility issue raised at the Bluffton conference. Because of this issue’s “divisive and emotional potential in the conference,” a survey instrument has been designed to get congregational input; a consultation at the seminary will work toward a study guide, and congregations will be encouraged to use the study in preparation for a special General Conference delegate session at Minneapolis, called solely for the purpose of responding to the Bluffton resolution on tax withholding.

Another article said this study guide would be “available [and] will look at present militarism in North America, previous acts of dissent by Mennonites, and biblical texts on dissent, payment of taxes, and corporate action.”

The General Board also met in . Some excerpts from an article about the meeting:

During the first session on , board members locked onto the planning for the midtriennium conference on war taxes and civil responsibility. Uneasiness about the process erupted quickly. The structure of the invitational consultation on the issue was strongly faulted, as was the conference itself.

Board member Ken Bauman, pastor of First Mennonite Church in Berne, Indiana, galvanized his colleagues with his allegations. “The consultation is not structured for dialogue — it is monologue. The way it has been set up upsets me deeply.” Later he declared that the Commission on Home Ministries should not serve as the launching pad for the study and the planning leading to the conference in . “Why ask CHM? The image of CHM is stacked. It should be the responsibility of the General Board.”

His assessment was the beginning of a fruitful debate which occupied several more sessions of the General Board, one session of CHM and hallway discussions.

The debate crystallized about several key questions. What is wrong with the study process initiated by the obedience-civil disobedience committee of CHM? Is the issue of war taxes so divisive that a schism in the General Conference is inevitable? Is the delegate conference viable?

By , perhaps symbolically, the hard-hitting process of charge and countercharge had evolved into understanding and affirmation of the original plans. On paper, little had changed, but in the minds of those who spoke for the “unheard,” — the “conservatives,” the “common person,” and the Canadians — there was a restoration of confidence in the process. Tenseness was dissipated. The mood became one of working together.

The consultation will meet at Mennonite Biblical Seminary, Elkhart, Indiana. About twenty-five persons are invited. These include theologians and biblical scholars, attorneys, administrative staff of the General Conference, several MCC staff, and representatives from the Mennonite Church and the Mennonite Brethren Church. The proceedings of the consultation are to serve as the basis for a study guide on civil disobedience.

The committee planning the consultation and the midtriennium conference was called in to justify its ideas. One member, Perry Yoder, observed, “Getting people to participate is very difficult. People are very tense about this.”

“We thought the trust level would be quite high,” said another member, Harold Regier. “Requests for speakers were made on the basis of scholarship and the purpose is biblical. It is not a matter of pro or con.”

“We don’t know where the scholars will come out,” declared Don Steelberg, chairperson of CHM. (A complete list of scholars invited is not yet available — some are still considering the invitation.)

It was noted that since the concern on abortion had been handled insensitively at the Bluffton conference, there was fear that the same thing would happen with the issue of war taxes. So why should those who oppose withholding war taxes bother to participate? They won’t be heard anyway.

Another fear was that the Canadians would also stay away. “My gut reaction is that it is a U.S. issue,” said board member Loretta Fast. She was challenged on that.

“Don’t Canadians also pay military taxes?” queried Ben Sprunger.

“Yes,” replied another Canadian board member, Jake Klassen, “but we have not gone through the trauma and frustrations of the Vietnam War."

Hence, if both the Canadians and those opposed to withholding war taxes stayed away from the delegate conference, the gathering would be a farce. The conference would not be viable if large blocs of delegates simply weren’t there.

For a brief time the board lost nerve. Should the conference be canceled? However, chairman Elmer Neufeld injected reality by reflecting, “The issue is not going to go away. So, what is the next step?"

Over the board recovered confidence in itself, in the planning already done, in the possibility of bringing the dissenters into dialogue, despite differences in theology and nationality, and in the voice of the discerning church. “I came to the Mennonite church because of discerning congregations. If we cannot discern in a process like this, then we have missed the boat,” reflected Don Steelberg.

That was the next step.

They reminded themselves that the Anabaptist movement grew out of several forms of civil disobedience.

They decided to adjust some of the personnel for the consultation. They decided to promote serious study of the civil responsibility issue among congregations so that delegates would be conversant with it. They decided to book the Leamington Hotel in Minneapolis as the place for the midtriennium conference.

The General Board also affirmed the action of its executive committee when they refused to pay a tax levy from the Internal Revenue Service. The personal income taxes are owed by Heinz Janzen (general secretary) and his wife, Dorothea Janzen. Under U.S. tax laws an ordained minister is self-employed, is not subject to normal payroll deductions, and hence, Heinz has refused to pay the military portion of his income tax.

Normally the IRS simply confiscates the amount owed from the bank account of the person protesting. But with the levy the IRS is attempting to collect directly from the General Conference as employer. The General Board agreed with the executive committee that the Janzen case is civil disobedience by individuals, and not by an incorporated body, the General Conference.

Editor Bernie Wiebe, himself based in Winnipeg, Manitoba, wrote an editorial for the edition expressing his unease about the direction Canada was taking, at how blasé his fellow-Canadian Mennonites were about it, and at how comparatively little concern there seemed to be there about the war tax issue that was roiling the Conference:

I am uneasy because I don’t hear my brothers and sisters protest against Ottawa. Somehow we manage to wash our hands and keep pointing at the Pentagon…

At Bluffton, the majority voted for a midtriennium conference on the war-tax issue. Every discussion I have since heard on this subject turns to the fear that the Canadian third of the General Conference may refuse to participate; after all, that’s a U.S. question.

The conference was meant to bring in experts on the question who could help better inform the upcoming debate.

Personnel named for civil responsibility conference

Participants in the General Conference Mennonite Church invitational consultation on civil responsibility have been named and the schedule outlined.

The consultation will convene at Associated Mennonite Biblical Seminaries, Elkhart, Indiana.

Beginning , Ted Stuckey and Reg Toews, representing the business administration arms of the General Conference and Mennonite Central Committee respectively, will present information on the administrative dimensions of the war tax question.

The question, Is there a biblical case for civil disobedience? will be the focus of scholarly input Friday morning. Millard Lind, professor at AMBS, will speak from an Old Testament perspective; confirmation from the scholar asked to provide a New Testament analysis is still pending.

A more specific look at the issue of war taxes is scheduled for . Is civil disobedience called for in this specific case? David Schroeder, professor at Canadian Mennonite Bible College, Winnipeg, and Kenneth Bauman, pastor of First Mennonite Church in Berne, Indiana, will speak to the question. Erland Waltner, president of Mennonite Biblical Seminary, will respond.

Corporate action and individual conscience is the theme for . Speaking to this are J. Lawrence Burkholder, president of Goshen (Indiana) College, and William Keeney, professor at Bethel College, North Newton, Kansas. Another person has yet to confirm acceptance. Peter Ediger, pastor of the Arvada Mennonite Church, will respond.

Elvin Kraybill, legal counsel for Mennonite Central Committee, will talk about legal questions related to civil disobedience. Responding to his presentation are Duane Heffelbower, a member of the Division of Administration of the General Conference, and Ruth Stoltzfus, an attorney living in Linville, Virginia.

In addition to the formal input, various church leaders and administrative staff will contribute to the consultation. These people are Heinz Janzen, general secretary of the General Conference; Harold Regier and Perry Yoder, cosecretaries of peace and social concerns of the General Conference; John Gaeddert, executive secretary of the Commission on Education; William Snyder, executive secretary of MCC; Urbane Peachey, executive secretary for MCC Peace Section; Hubert Schwartzentruber, secretary for peace and social concerns of the Mennonite Church; Ed Enns, executive secretary of the Congregational Resources Board of the Canadian Conference; Peter Janzen, pastor, representing the Canadian Conference.

Six persons will form the findings committee. They are John Sprunger, pastor, Indian Valley Mennonite Church, Harleysville, Pennsylvania; Palmer Becker, executive secretary of the Commission on Home Ministries; Elmer Neufeld, president of the General Conference; Hugo Jantz, chairperson of MCC (Canada); John Stoner, executive secretary for MCC Peace Section (U.S.); and Larry Kehler, pastor of the Charleswood Mennonite Church, Winnipeg. Kehler is also the writer for the study guide which is to be published by fall.

The scheduled conference arrived. From The Mennonite’s coverage:

[T]he issue was how Mennonite institutions should respond to those employees who request that the military portion of their income taxes not be withheld by the employer.

Several Mennonite organizations are facing the issue. The General Conference is seeking the will of its 60,000 members in answering such a request from one of its employees, Cornelia Lehn. The consultation in Elkhart was one part of the discerning process leading to a delegate assembly, and a decision in .

Bible scholars, theologians, pastors, administrators, attorneys — twenty-nine persons in all — presented papers, exchanged insights, and probed the issue. Much of their analysis will be incorporated into a study guide to be published by .

There was general agreement that militarism and the nuclear arms buildup are a massive threat to human existence. “We are in pre-Holocaust days,” asserted John Stoner, director of Mennonite Central Committee Peace Section.

How does one change the direction of society? How does one influence government policy so that it is prohuman? Some individuals claim that the witness of taxes withheld from the military could do much to change American priorities.

Is civil disobedience biblical?

Is there a biblical case for civil disobedience? Seminary professor and Old Testament scholar Millard Lind said the question was wrong. He declared the question assumes that the government provides the norm for the person of faith, and asks whether there may be a religious basis for sometimes disobeying it.

On the contrary, he counseled, the biblical accounts emphasize the absolute sovereignty of the God of Israel. Biblical thought challenges the sovereignty of the civil authorities, calling it rebellion. Not only individuals, but above all, the state, with its self-interest and empire building, are against the rule and order of Yahweh.

Is civil disobedience called for in the specific instance of taxes spent for military purposes? Two papers were presented on this question, one by David Schroeder of Canadian Mennonite Bible College, Winnipeg, Manitoba, and the second by Kenneth Bauman, pastor of First Mennonite Church in Berne, Indiana.

“It is clear,” said Schroeder, “that the New Testament speaks for civil disobedience, but it is difficult to determine the form.” Interpreting the will of God must be done in the community of believers. The Scripture must not only be searched to know the will of God, but also to bind ourselves to doing it.

He observed that the issue of taxes for military purposes is often seen in isolation from other options. He counseled that the church needs to look at all avenues which would lead to peace, and then choose those options which would be effective at the individual and corporate levels.

A noticeable reaction of surprise was evident after Schroeder indicated that as a Canadian member of the General Conference he would abstain from voting at the mid-triennium conference in .

“Those (Americans) who must take the consequences of tax withholding must take the responsibility,” he opined. When questioned on this Schroeder said he held the position because he would not, as a Canadian national, be able to effectively support an American practicing tax resistance. Later in the conference, however, he appeared to modify his position.

Bauman’s paper was a careful overview of the tax situation in the time of Christ, of Jesus’ stance relative to the authorities, and of Anabaptist practice.

He indicated that Jesus’ political stance was not with the ecclesiastical nor with the social establishment. Nor did Jesus identify himself as a radical social revolutionary. Rather, Christ was a representative of the kingdom of God with a prophetic call to repentance, faith, and righteous living which transforms society through the transformation of the individual.

“It is amazing,” he reflected, “to see the early church and the Apostles show such respect and subordination to a political system that crucified their Lord and killed their leaders.”

When asked at what point he would practice civil disobedience, Bauman said, “For me it would be more than taxation; it would be when government becomes an object of worship.”

Mennonite practice he noted has been to pay taxes. Only the Hutterites have a consistent pattern of resisting taxes.

Kings and prophets

In a humorous manner, J. Lawrence Burkholder, president of Goshen College, illuminated the tension between individual conscience and management responsibility.

“The Bible is stacked against managers,” he remarked. The managers (kings) were always getting critiques from the prophets. Burkholder confessed that before becoming a college president (a “king”) he had often been prophetic in his utterances.

But now as a manager he values continuity, order, and making life possible. Decisions often have ambiguity built into them. Further, although individuals are free to order their lives as they wish, a corporation incarnates the many wills of its supporters into a limited function. Is it right to expect a corporation to respond in the same way as an individual?

Burkholder did conclude though that a corporation must be willing to die for the sake of principle. For a Mennonite school he suggested such a case would be required ROTC (Reserve Officers’ Training Corps).

In his paper on the same topic, William Keeney of Bethel College, North Newton, Kansas, warned that biblical and Anabaptist history illustrate that the voice of the majority is not necessarily the voice of God. He also noted that for many people there is a double ethical standard, one for the Christian, and one for the state. Keeney said Christians should have a bias in favor of loyalty to the prophets, and to the way of the cross and costly discipleship. From this he concluded that corporate action needs to respect the individual conscience.

In his response to the above papers, Peter Ediger, pastor of the Arvada (Colorado) Mennonite Church, cried out, “I would hope that management could be prophetic. Can leadership in institutions not give evidence of faithfulness to God? Why do we see this question (tax withholding) as a threat to our institutions? We need more faith in the powers of resurrection. Do we foster fear or faith? Spread the rumor that the Lord is going to do wonderful things.”

The attorneys present provided a legal framework, as distinct from a biblical rationale, for approaching the issue of not withholding taxes used for military purposes. The General Conference could, if it wished, simply stop remitting taxes and wait for the government to take action.

A long process of litigation might ensue in which the church could argue that using the corporate body to collect taxes violates the conscience of tax objectors, and also violates the principle of separation of church and state because the church is held hostage by the state, under penalty of fines or imprisonment of its officers. The attorneys also observed that the IRS (Internal Revenue Service) could decide to avoid litigation and its attendant publicity, and simply go to the individual to collect.

In essence the attorneys said there were ways of working on the issue through legal, legislative, and administrative channels.

Findings

A findings committee — Palmer Becker, Hugo Jantz, Elmer Neufeld, John Stoner, Larry Kehler — drafted a statement. After hours of discussion and subsequent changes the persons at the consultation agreed that the statement fairly represented their thinking. Some excerpts:

  • “Our Christian obedience has to find new and creative responses to the proliferation of military weaponry and technology…
  • “Christians respect the governing authorities… which leads to a broad range of activities in support of the public good. Nevertheless, at times our call of prior obedience to God’s sovereignty leads us to disobey the claims of the state…
  • “We… have differing convictions about refusing to pay taxes for the military.
  • “Let us be open to the possibility that the Spirit of God may lead some of us in a direction that is both prophetic and full of risks.
  • “We agree that a way should be sought which will facilitate the expression of the convictions of conference employees who request that their taxes not be withheld.
  • “We need to seek the counsel of and work with other Mennnonite groups and denominations, particularly the historic peace churches, in developing the most appropriate response to this issue.”

There were also study materials that came out of the process. These included the books The Rule of the Lamb by Larry Kehler and The Rule of the Sword by Charlie Lord, and Mennonites and War Taxes by Waltr Klaassen.

Two multi-part articles and two additional stand-alone articles stretched across multiple issues of The Mennonite and also served to summarize some of the points of debate:

  1. “The North American military” by Harold Fransen (part 1 and part 2)
  2. “Is this our modern pilgrims’ progress” by Vic Reimer
  3. “Countdown to Minneapolis” by Bernie Wiebe
  4. “Our Christian civil responsibility” by Larry Kehler (part 1, part 2, part 3, and part 4)

“The North American military”

These articles begin with an unflattering look at U.S. military personnel, suggesting that even if you put the violence of war off to one side, the drunkenness, ignorance, and sexual immorality found among those in uniform is enough not to recommend the institution to Mennonites. The first part ends: “If we have come to the realization that we can not go to war, maybe the time has come to… say that no one can go to war on our behalf either. As we fill out out income tax forms this year, so that the military can do the job which we refuse to do, let us remember what effect it has on the lives that are bound up in its powerful grip, and be in prayer as we move toward the General Conference’s midtriennium session to deal with this issue.”

Part two looked at this issue from the Canadian perspective, noting that Canada was deeply involved in the international arms trade and was boosting its own military spending. “Can we any longer brush off war taxes as a U.S. issue?”

“Is this our modern pilgrims’ progress”

This article summarized the recent history of the General Conference in grappling with the issue that would come to a head at the session:

If the conference delegates decide that nonpayment of military taxes is justified the decision is binding on the administrators of the General Conference.

Impetus for such an assembly began in when employee Cornelia Lehn requested the General Conference business office not to remit the military tax portion of her paycheck to the IRS. Prior to 1974 the issue of “war taxes” had been discussed, and as early as , delegates at the triennial sessions in Fresno, California, passed a statement protesting the use of tax monies for war purposes. The delegates also said, “We stand by those who feel called to resist the payment of that portion of taxes being used for military purposes.” However, the General Board did not think that directive from the delegates authorized them to stop remitting Lehn’s military taxes. Her request was refused.

Three years later… [at] the next conference… delegates called for education regarding militarism, reaffirmed the 1971 statement, and agreed that serious work be done on the possibility of allowing General Conference employees to follow their consciences on payment or nonpayment of military taxes.

Educational materials have included the periodical God and Caesar and two study guides, The Rule of the Sword and The Rule of the Lamb. In addition to these efforts two major consultations were convened in and in . At these consultations scholarly papers were presented on militarism, biblical considerations for payment or nonpayment of military taxes, and Anabaptist history and theology related to war tax concerns.

Despite the protracted input the General Board could not reach a consensus on the issue. Consequently the problem was brought to delegates at the triennial… [where] the delegate body committed itself to serious congregational study of civil disobedience and war tax resistance during . The delegates also decided to discuss the issue in detail at a midtriennium conference in .

In an effort to implement the Bluffton resolution an eight-member civil responsibility committee was formed. Several actions were taken by it to encourage serious study. an attitude survey on church and government was conducted. Approximately 2,500 responses were received, including 463 from a select sampling in 31 churches. A scholarly consultation was held in . One of the key ideas which came out of this consultation was whether those who feel strongly about not paying military taxes should be encouraged to form a separate corporation within the General Conference. To assist churches in their study of the issue two study guides were published. The Rule of the Sword deals primarily with facts and concerns related to militarism. The Rule of the Lamb centers about the sovereignty of God and biblical texts on taxes and civil authority.

Each of the more than 300 congregations in the General Conference is being encouraged to prepare a statement to bring to the conference. It is evident from the sale of the study guides that a minority of congregations are actually making an effort to study the issue, although all congregations have received sample copies of the guides. Many Canadian churches feel the issue is strictly an American problem, and there is a considerable diversity of conviction and thought among American congregations. Some congregations do not intend to send delegates.

What this means for the Minneapolis conference is difficult to assess, except for one feature. There will be a lot of stirring debate. After will there be some resolution of the withholding question? No one is predicting the outcome.

“Countdown to Minneapolis”

This article tried to put the debate into a larger context of what it meant for the congregations in the General Conference to be deliberating together in this way. It also seemed to be trying to drum up more attendance; there seemed to be some worry that Canadian Mennonites, and more conservative congregations, might just not turn up.

“Our Christian civil responsibility”

This article, by Larry Kehler (author of The Rule of the Lamb), attempted to put all of the pieces together for readers ahead of the conference. Excerpts:

General Conference churches have the opportunity of either growing through the process of working on the war-tax question or of stagnating and splintering. I am somewhat more confident now than I was even six months ago that we will mature through this experience, and in the process perhaps reassert some of our Conference’s flagging leadership in the field of peace.

Perhaps it is only because I have been talking to more optimistic persons. But I do have the impression that General Conference people are more ready now to participate in the struggle for an answer than they were even as late as last winter. The easy answer of letting this debate be the occasion for some congregations to sever their ties with the General Conference seems to be more of a “cop-out” than a reasonable response to a difficult question.

Will your congregation have delegates at the midtriennium sessions in Minneapolis? If it won’t, both the conference and the congregation will be the poorer for it. You see, the question is not only how we will respond to the issue of tax-withholding as a witness against war, but how we go about dealing with questions on which we have not yet achieved clarity or unanimity. The process we go through may well be much more vital to us than the answer we finally come up with, and that is not to diminish the seriousness of the problem of militarism.

Coming to Minneapolis without advance preparation, however, could be almost as destructive as not coming at all. Each congregation should do some serious struggling within its own setting on the various dimensions which this issue is raising for us.

The war-tax issue offers the General Conference one of its best opportunities in many years to work seriously at Bible interpretation on a question about which we have widely differing views. How do we make decisions when we disagree?

The tax texts

What does the New Testament say about taxes?

Here are the four primary passages: Mark 12:13–17 is a description of the Pharisees and Herodians trying to entrap Jesus with the question: “Is it lawful to pay taxes to Caesar or not?” Jesus responds by taking a coin and showing them Caesar’s image on it and saying, “Render to Caesar the things that are Caesar’s and to God the things that are God’s.”

Luke 23:1–5 recalls the accusations made against Jesus before Pilate. Among them is the charge that he has forbidden his people “to give tribute to Caesar.” In response to Pilate’s question about his kingship over the Jews, Jesus replies ambiguously, “You have said so.”

Matthew 17:24–27 talks about the temple tax. Some Bible interpreters feel that the tax question is a secondary issue in this passage. The writer’s main purpose in telling this incident, some scholars say, is to underscore Jesus’ sonship.

Romans 13:6–7 urges followers of Christ to be subject to the governing authorities and to pay taxes where they are due.

A straightforward reading of these passages has led many persons to conclude that taxes are to be paid regardless of the use to which they might be put. “How can you argue against such clear, simple statements?” they ask people who suggest that there may be more to these comments than can be seen on the surface.

It is the tension between these two approaches to the Bible which lies at the heart of the problem which the General Conference is now facing in its attempt to come up with a biblical response to the “war tax issue.” How do we interpret and understand the Bible? Is the easiest reading of a biblical passage always to be taken as the most likely intention of the writer? Some Bible scholars say that it is sometimes quite deceiving to accept the easiest reading. Others wonder if that sort of remark doesn’t simply underscore the Bible’s assertion that some truths will confound the wise and yet be very clear to more down-to-earth and average persons. Well, maybe. But doesn’t it cheapen the Bible if we think that a book which has come to us from another millennium and a decidedly different culture can be read on the surface — much like one reads a twentieth-century pop-psychology book — and applied to situations in our day without adaptation?

Can any statement in the Bible be taken by itself without first testing it against the background from which it came and against related statements elsewhere in the Bible?

Modern, easy-to-read paraphrases of the Scriptures and our general attitude toward the Bible have led us to believe that “hermeneutics” (the interpretation of the Bible’s message) is not a difficult task. In some cases it isn’t, but in others it is. In places the Bible is so inscrutable that we can seemingly never be quite sure about its full intention. So we have to launch out in faith on some questions, hoping that more clarity will come as we proceed. We may discover as we go that we have started off in the wrong direction. Then we need the humility to admit our error and change our direction.

The major agenda item at the midtriennium sessions in Minneapolis may turn out not to be “war taxes” at all. This issue may be God’s way of prodding us into becoming more of a “hermeneutic community”…

The tax texts need to be studied intensely at the congregational level, each participant bringing an open mind and heart to the discussion. If clarity and unanimity do not come immediately let us not be discouraged. Other groups have had similar difficulties before us. That is all the more reason why we should continue to struggle with this question.

The summary statement prepared by the people who attended the war tax conference contained this paragraph: “After considering the New Testament texts which speak about the Christian’s payment of taxes, most of us are agreed that we do not have a clear word on the subject of paying taxes used for war. The New Testament statements on paying taxes (Mark 12:17 and Romans 13:6–7) contain either ambiguity in meaning or qualifications on the texts that call the discerning community to decide in light of the life and teachings of Jesus.”

For Canadians too

The war tax issue is a U.S. issue and should be decided by them. Right?

Wrong! It’s an issue for the entire General Conference.

But Canadians wouldn’t be taking any of the risks if the U.S. Government should bear down and hand out some jail sentences or fines for the Conference’s not withholding its employees’ income taxes.

Too much emphasis has been put on the possibility of fines or jail terms. These consequences might come, but they’re not likely. The fear of a confrontation with the law has taken the focus off the main point of this whole exercise. The purpose is to give a firm, clear, and prophetic witness against the diabolic buildup of the machines of war, which is occurring at an ever-increasing pace in the United States and in many other nations. Are we going to sit back and allow this escalation to continue without at least giving our governments some sort of message that we cannot any longer go along with this race toward self-destruction?

The arms race and the manufacture of war goods is very much part of the Canadian scene too… I have not yet been able to discover any tax resisters in Canada, but this does not mean that militarism is not a front-burner issue in Canada. It is, and it should be.

I don’t know why there aren’t tax resisters in Canada. There are certainly other forms of objection to the military buildup. “Project Ploughshares” is an interchurch witness against militarism. Mennonites are actively involved in its program of research and information-sharing. Thus, even though tax resistance isn’t part of the Canadian experience now, Canadian Mennonites shouldn’t withdraw from the General Conference discussion. They can legitimately be fully involved on the basis of principle.

If the General Conference is going to say, “Yes,” to those of its employees who don’t want their income tax withheld, that should be the decision of the entire Conference, not just a portion of it. The decision, whichever way it goes, will carry much more weight, I believe, if all the congregations in the Conference have participated in it. Canadian involvement is important.

Some have indicated that the present set of options offered to the delegates — that is to vote either yes or no on the withholding question — is not sufficient. Other alternatives must be developed. If not, the Conference may become polarized, and it might even split.

The question therefore is: How can the General Conference, as an international body, make a clear-cut witness against militarism without splintering the Conference? Some U.S. Mennonites have stated that Canadian participation is crucial to the process.

After the conference in Bluffton in it appeared that there would be minimal Canadian involvement at Minneapolis. There is still no guarantee that participation from Canada will be adequate, but good efforts are being made to encourage Canadian churches to send delegates.

The General Board of the Conference of Mennonites in Canada at its last meeting went on record urging Canadian participation. It will communicate this concern to the churches. Several congregations are making special efforts to prepare for the convention. Bethel Mennonite Church, Winnipeg, Manitoba, held a weekend seminar on this topic. Grace Mennonite Church, Regina, Saskatchewan, arranged a similar event.

The Winnipeg meeting was covered in a later issue. About fifty people met and came up with a set of recommendations as they prepared to select their delegates to the conference.

Sharon Sawatzky of the Canadian Conference staff in Winnipeg prepared a Canadian supplement for the study booklet The Rule of the Sword by Charlie Lord. Copies of the supplement have been sent to all Canadian congregations who have ordered the five-lesson study booklet on militarism.

Faith and Life Press, Newton, reports that to date (I write this on ) more orders for the study materials (The Rule of the Sword and The Rule of the Lamb) have been received from Canada than from the United States.

The prophets and the managers

The tension created by the war tax question in the General Conference is heightened by people’s disparate understandings of what it means to be good stewards of our church-related institutions. Some have seen it as a tension between the “prophets” and the “managers.”

Who shapes the direction and philosophies of our churches and their agencies? Is it the people who have a “prophetic” vision of biblical responsibility? Is it the administrators who have been charged with “managing” these organizations and creating as few waves as possible? Both? Partially? Neither?

Questions related to this apparent tension are included in the study guide The Rule of the Lamb

J. Lawrence Burkholder, who is himself the “manager” of a major Mennonite institution (Goshen College), has frankly described the predicament in which leaders of institutions find themselves.

Here is a summary of his observations…

An efficient and well-trained corps of managers has emerged to run the Mennonites’ growing number of institutions. The “constituency” of each of these institutions insists that it is to be run in a businesslike, fiscally responsible, and basically conservative way. Actions which might jeopardize the welfare of an institution are not likely to be looked upon with much favor.

The war tax issue, said Burkholder, is a problem of personal ethics as opposed to corporate ethics. Our way of understanding the Bible is based on a one-to-one decision-making process, where the individual can respond quickly and simply to a situation.

A corporation’s response to an ethical question, on the other hand, involves many wills. A number of “publics” make demands on the institution to decide the issue their way. This does not mean, the Goshen College president emphasized, that moral demands cannot be made of corporations. Nor should it be said that all institutions are alike.

Corporations tend toward the status quo. They emphasize different values than “prophetic” Christians. Corporations tend to take a positive view of the broader culture in which they operate, they recognize the ambiguity of the situations in which they are making their decisions, and they look less judgmentally on people than do the “prophets.”

On the other hand, prophets have the luxury, according to Burkholder, of being able to speak abstractly, of idealizing certain things from the past, and of talking about perfection and ideals in an imperfect society.

Managers of church-related institutions have a clear line of accountability to their constituency, he said, “but who holds the prophets responsible?” Prophets are usually judged to be true or false in retrospect. A prophet, therefore, doesn’t have to take responsibility for actions, words, and decisions in the same way that a manager does. “Sometimes,” said Burkholder, “present-day prophets come off ‘cheap.’ ”

He emphasized that Mennonites should continue to identify with the prophetic tradition. They should be aware, though, that this means they will have to be willing to remain somewhat on the edge of society.

“We will also need to develop a theology of corporate life,” he added. “We already have a theology of fellowship, but we don’t have a theology of the institution.”

Debate in the Letters Column

There was plenty of debate about the propriety of war tax resistance itself in the letters-to-the-editor column, sometimes explicitly prompted by the debate over withholding and the upcoming conference, other times more general.

John K. Stoner said that if the Conference were to fail to endorse war tax resistance, “I would like to be able to have the confidence that they made their decision in full awareness and with truly informed knowledge of the dimensions of the nuclear abyss into which we are staring. At this point I do not find it possible to have that confidence.” In short, they seemed to be unaware of just how bad things had gotten.

I do not wish to imply that tax resistance or some other form of civil disobedience is the only kind of response which faithful Christians should be making to the unprecedented evil of the nuclear arms race. (It is my judgment that the situation confronts us with more than adequate grounds for civil disobedience.) However, I do wish to imply that those who counsel against tax refusal and civil disobedience would be much more convincing if they were leading out in other visible kinds of response to the nuclear crisis.

Carl M. Lehman wrote in to again remind readers that there was no such thing as a “war tax” and that such nomenclature comes from “a less than completely honest persistence in using labels to create a straw man to attack.”

Money is only a convenient medium of exchange and not a real necessity to conduct war…

I have no quarrel with the person who simply wants to refuse to pay taxes as a protest technique. As an attention-calling device it may very well be effective. It is not exactly the kind of role I would feel led to play, but I would not want to condemn anyone who felt they must use such a tactic. I would, however, strongly protest any attempt to make such a tactic mandatory for all Mennonites, and this is exactly what is being attempted. Not mandatory, of course, in the sense that it would be a test of membership, but mandatory in the sense of a normal commitment expectation for a nonresistant Christian.

I maintain that tax resistance is a deviation from our heritage of faith. The fact that it is a deviation in no sense makes it wrong and certainly does not mean that we pay no heed. It does, however, very much suggest that the burden of proof is on the deviant, and that the deviant ought not to equate obedience to God with conformity by others.

John Swarr called on Mennonites to repent for war and in true repentance to “change our ways.” He disagreed with Lehman’s dismissal of the moral import of money. “Money is indeed a medium of exchange, but as Christian stewards of God’s gifts we must be concerned about the things for which that money is invested, donated, or paid.” He also disagreed that war tax resistance was a deviation from Mennonite tradition, pointing to examples from history in which Anabaptists took the issue seriously and came down on both sides.
Karl Detrich took a hard Romans 13 line on the question, saying that the question of whether Christians should or should not pay taxes had long ago been closed by that chapter. While the New Testament also contains examples of civil disobedience, “in each case these men were following the dictates of a higher law, namely, that we should have no other gods besides our Lord.”

Jesus tells us that in the last days there will be, among other tribulations, wars and rumors of war. Rather than going against the teaching of God’s word in a vain effort to forestall the inevitable, should we not give our time and energies to the worship of God and the proclamation of his gospel, so that we can do our part to hasten the day of his coming?

Paul W. Andreas saw simple living as a key to avoiding war taxes, and resisting war taxes as a key to avoiding despair:

The submission to evil (no government has been free of it) produces despair.

I believe that love of my fellow humans is fundamental to not only Mennonite faith but to Christ’s message. If I am compelled to violate that message by hiring killers and providing weapons, I despair. For me, no charitable contribution undoes the evil I unleash by paying taxes that are used for such ends. Fortunately the practitioner of the simple life can reduce his wage and thus avoid the income tax used for evil.

James Newcomer, in the course of taking Mennonites to task for the “red-baiting” he’d found in their midst, took some time out to praise war tax resistance:

I am deeply moved… by the witness of Peter Ediger at Rocky Flats, Colorado, and by many others who through war tax resistance and protest are trying to focus their own understanding of the modern Christian experience at the risk of losing middle-class luxuries and future security.

Miscellany

And if that weren’t enough, there were several other news items that discussed war tax resistance without relating directly to the upcoming conference or the specific debate to be dealt with there. For example:

  • “A weekend seminar on war tax resistance” organized by Philadelphia Mennonites at which “[s]pecific strategies for implementing war tax resistance were discussed,” and the usual biblical verses were hashed out.
  • News that the IRS had sued the Central Committee for Conscientious Objectors for their refusal to pay the tax debt of a former employee.
  • The Eastern District Conference quashed a pro-war-tax-resistance resolution:

    A four-point resolution on peacemaking called the Eastern District to: (1) serious Bible study on peace and a General Conference resolution on “The Way of Peace” (2) involvement in disapproval (through congressional representatives) of national actions promoting war, poverty, and terror; (3) support of those who feel led to withhold portions of their taxes; and (4) a midyear assembly to promote peacemaking.

    After vigorous discussion, point three was stricken from the resolution and point two was amended to include encouragement for righteous actions. The amended resolution was adopted.

  • The Mennonite Central Committee Peace Section (U.S.) met. But in spite of all that was going on around them, it merely “reaffirmed its recommendation to Mennonite institutions ‘to study the conflict between Christian obligations and legal obligations in the collection of federal taxes…’ ” When they would meet again “a resolution on militarism, the future of New Call to Peacemaking, and the question of alternatives to the payment of taxes for military purposes” would be on the agenda. At that meeting, they took a stronger stand:

    We support those who resist the payment of taxes for military purposes and call upon all members of the church to seriously consider refusal to pay the military portion of their federal taxes.

  • An overview of current Mennonite war tax resistance practice:

    While Mennonite church institutions continue to struggle with an administrative response to the issue of “war tax” withholding, individual Mennonites are voicing their convictions through refusing to pay the portion of their taxes designated for military use.

    About $4,000 has been received by the Mennonite Central Committee Peace Section’s “Taxes for Peace” fund, contributed by Mennonite war tax refusers.

    Nonpayment of taxes violates national laws, but tax refusers are convinced that paying taxes is disobedience to God when slightly over half of that tax money is allocated for the past, present, and future military expenditures of the United States.

    Most of these tax refusers paid only 47 to 50 percent of taxes owed to the Internal Revenue Service (IRS), forwarding the remaining amount to MCC and other Mennonite agencies. Statements to IRS clarified that the withheld tax money was not for personal profit but rather for meeting human needs, promoting peace and reconciliation, and supporting life instead of death.

    James Klassen, Newton, Kansas, who claimed a Nuremburg Principle tax deduction in an amount sufficient to result in a 50 percent refund of the amount of taxes due, recently received the refund in full and forwarded the check to MCC. (The Nuremburg Principles, unanimously affirmed by the United Nations after World War Ⅱ, specify that crimes against peace, war crimes, and crimes against humanity are crimes under national law.)

    “This is the first time we have deliberately broken the law of our country,” say tax refusers James and Anna Juhnke, North Newton, Kansas. “It is not an easy decision. We love our land and we respect the authority of the government. We want to show our respect by making our civil disobedience a public act and by accepting the penalties which may result from our action.”

    “As a Christian who accepts the teaching of Jesus and the New Testament as normative for life and ethics, I am a ‘conscientious objector’ to participation in war and to the resolution of human conflict by violence,” concludes Marlin Miller of Goshen, Indiana. “It is my conviction that the financial support of war and military expenditures cannot be reconciled with this stance any more than actual military service itself.”

    They and other Christians feel that Christ’s calling to a life of love, nonviolence and reconciliation supersedes demands of the state.

    Thirty-three persons and families thus far have identified themselves as “war tax resisters” after God and Caesar in its issue provided the opportunity for people to do so. The respondents represent eleven denominations as well as those with no church affiliation.

    One recent case of a non-ordained employee at a Mennonite institution hoping to resist paying war taxes involved Esther Lanting, a teacher at Western Mennonite School (WMS), Salem, Oregon, who on wrote a letter to the WMS board requesting that her income tax not be withheld from her check.

    On , Lanting was invited to meet with the board to explain her reasons. The board decided to seek the counsel of the conference executive committee, and secure study papers on the tax issue.

    Finally, on , after extended study, the peace and social concerns committee of the conference recommended that the WMS board grant Lanting’s request and discontinue withholding her taxes.

    On , the WMS board considered the committee’s recommendation. By a vote of six to two they decided not to follow the recommendation, but to continue withholding all tax as legally required. At this same board meeting three other WMS teachers or staff members acted as follows: Ray Nussbaum submitted a letter requesting that the board stop withholding his tax; Floyd Schrock made a verbal request that his tax not be withheld; and Cindy Mullet asked that the board decrease her salary to the level where she will owe no tax.

    The board granted Cindy Mullet’s request for a reduction in salary. The board is willing to reconsider the issue if more faculty members should make the same request to have the board refrain from withholding taxes.

    MCC has taken no official position on the refusal to pay taxes for military use, but MCC Peace Section (U.S.) adopted a statement in which in part recommended “that Mennonite and Brethren in Christ continue to work toward reduction of military spending, not resting content with special provisions exempting us from payment of taxes for military purposes.” It affirms “those in our midst who feel compelled by Christian conscience to refuse payment of all or some federal tax because of the large percentage of such taxes used for military purposes.”

  • Eighty Japanese citizens had begun resisting war taxes thanks to the efforts of Michio Ohno.
  • Perry Yoder spoke about war taxes at the Western District annual session:

    In concluding his war tax talk Yoder said church members are generally more ready to disregard what the church has to say than what the government says. Issuing a direct challenge to those who believe war tax resistance is wrong he counseled, “It would be more credible if those who are in favor of paying all their taxes would show through some other action what they are doing to love our national enemies.”


This is the twenty-sixth in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today I’m going to try to cover 1979.

The Mennonite

Preparing for the Minneapolis Conference

In , there was a special general session of the Mennonite General Conference especially to discuss war tax resistance, and in particular, to decide whether the Conference would support its tax-resisting employees by refusing to withhold taxes from their paychecks.

In our last episode, the heat was rising, with opinion pieces and study guides and letters to the editor addressing the issue. Now, with the session approaching and the decision imminent, things really began to boil.

The issue hosted a long letter to the editor from Albert H. Epp (dated ) in which he accused The Mennonite and the Commission on Home Ministries of putting their thumbs on the scale in favor of war tax resistance. Excerpts:

Some of us… are part of the “silent majority” that feels inundated by the tax-resistance mail arriving almost daily.

The Kauffman-Harder profile () stated, “A member of our churches ought not to pay the proportion of his income taxes that goes for military purposes.” Only 15 percent of our denomination agreed; and no more than 8 percent among the Mennonite Brethren and Brethren in Christ. Even fewer actually withheld tax. Eighty-five percent disagreed!

Now Minneapolis looms ahead. Many of us feel we are being swept helplessly downstream toward an ill-advised showdown. I was one of the 453 delegates at Bluffton () who voted “no” on resolution 11. But it carried. There seems to be a wide gap between delegate-action at conference and constituency-opinion at home. How did “the few” persuade “the many” to agree to a February session that will cost about $100,000?

We are witnessing one of the strongest attempts at shaping conference-opinion in 20 years, and possibly our entire history. Long-held views on civil responsibility are being challenged by brethren who are crusading for tax resistance and civil disobedience. Neither Scripture nor history are normative in the ways they used to be. “We have something new,” we are told, “in the present nuclear threat.”

Behind this ideological shift stands our Commission on Home Ministries. Three years ago CHM began publishing a war-tax newsletter, God and Caesar. In the fifth issue they report on a two-day war tax conference they conducted at Kitchener, Ontario. “The evidence suggests that most Anabaptists did pay all their taxes willingly…,” the report avers; but CHM leaders pledged themselves “to raise consciousness about war tax and militarism issues…” Highly significant is the fact that two scholars. Miller and Swartley, emerged at that session as men willing to say that the Scripture does not give us a clear command to pay taxes used for military purposes.

It is my impression that Mennonite stalwarts of recent decades, H.S. Bender, Guy F. Hershberger, Erland Waltner, and John C. Wenger, to name just a few, all taught the full-paying of taxes on scriptural grounds. Their general view agreed with Paul, who taught the paying of taxes in Romans 13 and was fully aware that Rome had crucified Christ, had subjugated many nations, and was now ruled by the despot Nero.

H.S. Bender, writing on “Taxation” in , claims that “few if any Mennonites” were presently refusing to pay the portion of income tax calculated to go for military purposes, which he estimated to be about two-thirds of the total.

Guy F. Hershberger, in his classic on nonresistance, discusses the answer of Jesus in Matthew 22: “…the situation here is almost precisely like that in Romans 13. Jesus’ questioners were not men who would be interested in service in the Roman army. If anything, they would be interested in a military rebellion against the Roman authority. There Jesus says, ‘Give to Caesar that which is Caesar’s.’ That is, do not rebel against him, not even to the extent of refusing to pay the tax.”

The current tax-resistance movement requires a major shift in biblical interpretation. This is something new.

It appears to me that today’s tax-resisters are hard put to proof-text their views. Swartley admitted to Kitchener () “…there is no New Testament text which either explicitly or clearly implicitly tells us not to pay taxes.” Yet some go from text to text progressively untying the knots of normal interpretation. But the knot of Romans 13. will not easily yield. Donald Kaufman (What Belongs to Caesar, page 48) chides Oscar Cullmann for “his lack of moral discernment” when he insists that disciples of Jesus pay tax, no matter to what government. John Howard Yoder, well-known for his personal tax-withholding procedure, nevertheless, in his oft-reprinted masterpiece The Politics of Jesus (page 211), approvingly quotes C.E.B. Cranfield, “taxes and revenue, perhaps honor, are due to Caesar, but fear is due to God.” In sketching the limits of subordination, Yoder stops short of using Romans 13 for tax resistance. Not so Larry Kehler in The Rule of the Lamb. Using his stature as editor-writer, Kehler seems to infer that Paul supports our tax resistance. The truth of the matter is that for every scholar who teaches tax resistance from Romans 13, there might be 50 competent professors who teach otherwise. A tax protest based on Romans 13 is an exegesis not easy to defend.

The method of promoting the new idea also deserves comment. Basic to good human relations is the concept that issues are best discussed without the injection of personalities. When Cornelia Lehn’s speech at the Bluffton conference was programmed into the civil-disobedience debate by conference officials, it almost gave the appearance of being a psychological pressure tactic to sway votes. After all, who can speak against womanhood? Who can deny that Nellie’s stand is courageous? But someone has to venture the tough question “Is it fair to ask thousands of Mennonites to approve civil disobedience because of one person’s convictions?”

Is it possible that CHM has moved ahead too quickly on this issue — even out of earshot? Take their suggestion that the General Board no longer honor tax-withholding laws for some employees (The Mennonite, 2 November 1976, page 648). On the constituents turned back Resolution 12 (yes — 336, no — 1,190) on this issue. Bluffton delegates later gave the mandate for a midtriennium conference, but even this decision process was interlaced with CHM influence. The delegates, caught in the euphoria of the moment, unable to confer with churches at home, approved the surprise resolution. Most surprising of all, Larry Kehler, as recent as , wrote, “I have not yet been able to discover any tax resisters in Canada…” Little wonder CHM’s promotion is so voluminous.

When churches in the Midwest ask CHM for a clarification of issues, men are readily available to give excellent thought-out defenses for tax resistance and civil disobedience. But no one seems willing and/ or permitted to present the traditional biblical-Anabaptist stance and say, “That’s my view.” So we, the silent majority, feel like people with no representation. While we collect thousands of dollars for conference coffers, no one pleads our case — the case of the majority.

Any protest, it seems to me, needs keen discernment. Picketing a tax office, withholding income tax, or balking at withholding laws may all be misdirected efforts. The Internal Revenue Service is only a collecting agency. Do we punish the newspaper boy, refusing to pay when we dislike an editorial? No, we phone the editor. Why not spend our energy on the decision makers?

A hope seems to flicker in some minds that a domino reaction, “me too, me too,” will bring out an avalanche of Mennonite tax resisters. Then, some aver, a frustrated government might negotiate. However, worse things may accrue. Attorney J. Elwin Kraybill says that evading tax is a felony (26 USC 7201) and can result in a fine (maximum $10,000) and/or prison (maximum 5 years). At the least most Mennonites would be subjected to the harassment of an annual audit. At the worst they could be accused of spawning anarchy — a trend already evidenced in teachers’ strikes and police strikes.

I wonder if tax resistance won’t trap us in a blind alley — in a stance too negative. Why curse the darkness? Let’s plant a light. In past decades our conscientious objector position was transformed by creative service in refugee camps, mental hospitals, and mission schools. Today we again need positive solutions. Could Mennonite Central Committee possibly establish a research center with departments like peace, pollution, and world hunger? When our scholars really tackle these complex problems, our governments will knock at our door. In retrospect, I was proud when President John F. Kennedy turned to MCC for advice on the Peace Corps.

I am a Mennonite, both by birth and by choice. I deeply appreciate our Anabaptist theology. As a pastor I can affirm with my parish CHM’s conviction of (1) the limited nature of Caesar’s power; and (2) the lethal character of its weaponry. However, we do not feel it biblical or Anabaptist to rob government of its right to taxation, or even some national defense. Where government abuses this right we wish to exhaust every legal channel of protest before we engage in illegal maneuvers.

In my congregation one brother is reducing his income; another has enclosed a protest letter with his tax return. Many of us have increased contributions to reduce taxable income. But not one, to my knowledge, is refusing to pay taxes. As one brother put it, “Can we be harsh on Uncle Sam while our financial stewardship level is so low in Mennonite circles?”

A final word. I tested this letter with my Board of Deacons. All seven present, to the man, encouraged me to send it. Editor, thanks for letting us speak.

Richard K. MacMaster addressed the history of war tax resistance among American Mennonites in an article that appeared in the issue:

I read with great interest your articles about the forthcoming discussion of war taxes at Minneapolis.

I’ve had a great concern to write some few lines on one small aspect of this large question, but generally put it off as a nit-picking historical footnote. Observing that “historical perspective” will play a role in the consultation , I thought I should take time to clarify what might possibly lead to misunderstanding.

Mennonite conscience about taxes

A number of recent discussions on the war tax issue have stated that Mennonites and Brethren paid their taxes in obedience to the biblical injunction of “taxes to whom taxes are due.” The reader might reasonably conclude that, unlike Friends, neither Brethren nor Mennonites were troubled in conscience about payment of taxes levied for any purpose. The point would be too insignificant to raise in even some nitpicking scholarly review, if it did not have consequences for our understanding of our own heritage in regard to a current issue of great importance.

In Peter Brock published his monumental Pacifism in the United States from the Colonial Era to the First World War. The scope of his subject precluded his searching into every manuscript collection that might bear some relation to it, and he relied heavily on printed sources. The limited number of published works on Mennonite history is reflected in his footnotes and bibliography. Walter Klaassen leaned heavily on Brock for his interpretation of the American scene, since his own scholarly work has been in the European Anabaptist sources. There is a danger in this process that, in spite of passing through the hands of two very distinguished modern scholars, the material is no better than the sources available to Mennonite historians 50 or 75 years ago.

The danger of allowing this recycled history to determine our understanding of our own heritage is compounded by the fact that Brock made assumptions that went beyond his somewhat limited sources in describing the position held by Mennonites on key issues, notably on the payment of taxes. The first mention of any Mennonite attitude on this question involved Mennonite settlers in the Shenandoah Valley of Virginia in . Brock noted that they “were able to obtain exemption by the payment of militia fines, against which — unlike the Quakers — they had no deep-seated scruples of conscience,” but that they petitioned in (sic) for relief from militia fines, “not because of any fundamental objection to this alternative to service (for was it not merely rendering Caesar his due?), but on account of their poverty as frontiersmen eking out a bare subsistence.” He cited as his only source Harry A. Brunk’s History of Mennonites in Virginia, but Brunk does not make any of the statements I have quoted; he is quite clear in his statement that conscience was involved.

Virginia Mennonites petitioned the authorities in Williamsburg for relief from militia fines in and again in . No copy of these petitions is known to be extant and we know of the contents only from the brief minutes entered in the Journal of the House of Burgesses. Since the Virginia lawmakers exempted Quakers from payment of militia fines for the first time in , it is not surprising that Mennonites sought the same privilege, which was granted them by the House of Burgesses in .

Their motives in petitioning for exemption were explained in a Mennonite petition of , which asked that the earlier privilege be restored. Militia bills passed during the Revolutionary War had taken it away and enrolled conscientious objectors in the militia, once again making them subject to fines. This petition, signed by 73 “members of the Menonist Church in behalf of themselves and their religious Brethren,” declared that their forefathers had come “to America to Seek Religious Liberty; this they have enjoyed, except by the Infliction of penalties for not bearing Arms which for some time lay heavy on them. But on a representation, and their situation being made known to the Honorable the Legislature, they were indulged with an exemption from said penalties until some few years past, when by a revisal of the Militia Law they were again enrolled and are now subject to the penalties aforesaid.” (The original petition is in the Virginia State Library.)

This petition and one offered the previous year by Rockingham County Mennonites and Brethren did not succeed in changing the law, and the payment of fines was the subject of occasional petitions from all three of the peace churches. What is significant about the Virginia petition is its statement that payment of militia fines violated the liberty of conscience that Mennonites otherwise enjoyed and that this was true under the king as well as during and after the Revolution. It would appear to me impossible to square this contemporary Mennonite document with the interpretation that Mennonites paid militia fines as merely rendering Caesar his due!

The conscientious objection to payment of a fine or equivalent to militia duty in Virginia on the eve of the Revolution might help us in understanding the position of Pennsylvania Mennonites. There was no compulsory militia law in Pennsylvania prior to , so no question of fines or other equivalent would have arisen as early as it did in Virginia.

In Pennsylvania authorities requested voluntary contributions from those who scrupled against bearing arms and the Continental Congress itself made a similar appeal. Records of the county committees entrusted with collecting this money suggest that it had a mixed reception. Objections were heard very early, however, against levying contributions from conscientious objectors on a purely voluntary basis. In the Pennsylvania Assembly debated imposing a set amount as a special tax on non-associators. They read petitions from the Quakers and from the Mennonites and some members of the Church of the Brethren. The meaning of these petitions seems perfectly clear. A well-known military historian understood them to mean that “not a few Quakers and Mennonites joined to oppose not only the Association but any tax levied in lieu thereof.” (Arthur J. Alexander, “Pennsylvania Magazine of History and Biography, ⅬⅩⅨ, , page 16.) This would follow logically from the position taken by Virginia Mennonites, who were closely related to the Pennsylvania congregations.

When a Militia Law was enacted in in Pennsylvania, no provision was made for the exemption of conscientious objectors, and a special tax was imposed on them in lieu of military service. It was this tax that was under discussion among Franconia Mennonites when a majority of the preachers opposed Christian Funk’s contention that it ought to be paid. I am well aware that Pennsylvania Mennonites felt uneasy with the new revolutionary regime and declined sending a formal petition to the legislature in since it would involve addressing them as “the representatives of the freemen of Pennsylvania.” Hostility to the new government may well have colored the attitude of Funk’s opponents, but it does not explain why they opposed payment of this particular tax and not of all taxes levied by the new state. There is no hint in any official document, newspaper, letter, or other contemporary source that any Mennonite in Pennsylvania refused payment of any other tax. Surely there would be some notice taken by someone of tax resistance, particularly if it were on the quasi-political ground that the new government had no legitimate authority. On the other hand, reluctance to pay a tax levied in lieu of military service would square with the Virginia documents, the obvious sense of the petition, and the minutes of the Church of the Brethren annual meetings that refer to persons with conscientious objection against paying for substitutes and paying the tax (singular).

I do not know that this leads us very far on our present quest. But it is sufficient, I hope, to indicate that Mennonites have expressed “deep-seated scruples of conscience” and “fundamental objection to this alternative to military service.”

The edition included this op-ed from Harold R. Regier:

Reflections before Minneapolis

The sovereign Lord and the sovereign nation will be in tension at Minneapolis when the General Conference, in official session, will be “In Search of Christian Civil Responsibility.”

Will we be ready at Minneapolis to decide issues related to paying those taxes required of the state used for death-threatening militarism and weapons building? Much depends on how adequately congregations study and discuss The Rule of the Sword and The Rule of the Lamb prior to Minneapolis. Much depends on adequate congregational representation. And much depends on an openness to hear each other and the leading of God’s Spirit.

What are specific questions we must answer at Minneapolis?

  1. What is the biblical teaching on civil responsibility and civil disobedience? Are Christians ever called to civil disobedience?
  2. If civil disobedience may at times be a Christian response to government, what conditions or principles guide that response? Is the payment of taxes used for war purposes one such condition?
  3. If “war tax” resistance is a Christian response to a government’s militarism and to the nuclear arms race, to what extent and in what ways should that response be encouraged and initiated? Is conscientious objection to paying for war in today’s context equivalent to conscientious objection to physical participation in war in the past?
  4. Should General Conference and other Mennonite institutions honor employees’ requests that the portion of taxes used for military purposes not be withheld from their paychecks? Should Mennonite employers even go beyond this and refuse to be “war tax” collectors for the state for any of its employees?

Is the bottom line for the Minneapolis conference the question of tax withholding? Not necessarily. Other options for faithfulness and witness may be discovered. Our search for Christian civil responsibility must be open-ended rather than locked into the consideration of only one kind of action. However, the withholding question is a very important one on which we are committed to making a clear decision.

The withholding question is significant, but not because this is the only alternative for the employee. There are other ways to have less tax withheld. Possibilities include refiling a tax form to include allowances for expected (“war tax”) deductions, forming an alternative employing agency, or contributing up to 50 percent of salary to charitable causes. The withholding issue’s greatest significance lies with the questions of corporate responsibility and the issue of church as an agent of the state.

I would suggest five reasons for the conference to consider honoring requests from persons asking that their taxes not be withheld. (1) Honoring these requests would eliminate the discrimination between ordained and nonordained employees. In the U.S., ordained employees are considered “self-employed” by the tax department and are exempt from withholding regulations. Nonordained persons have to follow a more difficult procedure to enable resistance. Currently at least four ordained employees of the General Conference offices are not voluntarily paying the military portion of their taxes. (2) Honoring nonwithholding requests would represent a corporate peace witness rather than leaving such witness and action solely to the individual. (3) A corporate conference voice and action would make a much stronger witness for peace and justice than lone voices here and there. (4) Nonwithholding would be one appropriate way to initiate a test of the constitutionality of requiring church agencies to collect taxes for the state. (5) This corporate action builds on our Anabaptist theology of peace and takes seriously the way our financial resources contribute to warmaking.

My hope for Minneapolis is that the General Conference Mennonite Church will act to do something together about our nations’ militarism. This could be corporate action regarding withholding “war taxes.” This could be a commitment to a large-scale symbolic resistance to “war tax” payment (e.g. “each” Mennonite withholding $10 and explaining why). As a conference we could send a strong message to our governments regarding militarism and the taxation which supports it. We could issue a “war tax” statement to be shared with the larger church (other denominations) as well as to our governments. We could make a stronger effort to promote the World Peace Tax Fund Act in the U.S. and instigate other alternatives in Canada.

These are only suggestions. Delegates need to think of other options.

Minneapolis will be a failure if we conclude that “everyone do what is right in their own eyes.” Minneapolis will be a success if we take some large or small step toward corporate responsibility and action.

Andrew R. Shelly also chimed in with his perspective in that issue.

He began by noting the paucity of charity by American Mennonites is devoted to “the crucial urgency of tragic situations in the Third World” compared to how much is spent domestically. “It appears our dedication somehow is absorbed in our words which seem to psychologically liberate us to expand lavishly on the home front.”

While I respect individual conviction, I am cool toward the effectiveness or the witness of withholding taxes. (In recent months I have been going over old magazines and clipping articles related to war taxes. There has been a rash of articles on this subject every 6–10 years in the past decades.)

In , the U.S. federal budget increased 48 percent for defense, space, and foreign affairs (probably not even keeping up with inflation). The human-resources part of the budget jumped 378 percent during the same decade. Not all these programs are effective, yet they represent an attempt to cope with areas of great need.

When we criticize government expenditures, let us remember that we Mennonites have been increasing our budgets in North American institutional and church developments rather than for that part of the “one in Christ” where poverty is indescribably great.

In short: “Until we have done what we ought we should not say too much to other segments of society.”

Furthermore, Shelly felt that there was an overemphasis on war as a source of violence. Alcohol, reckless driving, and abortion, were also examples of violence that deserved at least as much attention.

Finally, the way to peace, he felt, was not through civil disobedience or protest or peace witnessing, but simply through spreading the gospel and getting more people to adopt Christian values. For example: “during the massacre in Uganda almost all Christians refused to shoulder guns.” So Mennonites should stop arguing about taxes and rededicate themselves to missionary work.

Kenneth G. Bauman penned an op-ed for the edition, from the point of view of “some of us”.

Bauman thought the Bible offered little or no support for war tax resistance. Jesus did not counsel it, even when pitched a softball. Paul explicitly said Christians should pay their taxes to Rome and the Roman Empire wasn’t exactly peaceful. Those examples of civil disobedience found in the Bible never touch on war taxes or on conscientious objection to government spending. Mennonites, he felt, shouldn’t just skip over this on the way to making their own independent moral judgments about war taxes.

Bauman also challenged the view articulated in Richard K. MacMaster’s essay that war tax resistance had strong footing in historical Mennonite practice:

A good historical development of this issue is found in Walter Klaassen’s pamphlet Mennonites and War Taxes. A summary is found on pages 40–41 in The Rule of the Lamb. The only groups that refused taxation were the Hutterites and the Franconia Conference in Pennsylvania during the Revolutionary War. The issue was probably not “war taxes” but rather who was the legitimate government, the British or the United States? Recent Mennonite scholars hold the traditional view. Check the writings of Guy Hershberger in War, Peace, and Nonresistance (page 369), Harold S. Bender’s “Taxation” in The Mennonite Encyclopedia, and Robert Kreider’s “Anabaptists and the State” in The Recovery of the Anabaptist Vision. Kreider states, “The Anabaptists agreed unanimously that the Christian owes obedience to the civil authorities insofar as the prior claims of God are not violated in those duties. The Christian gives this obedience freely and not grudgingly. He pays taxes, tithes, interest, and customs as required by the magistracy. No evidence can be found to substantiate the frequently made accusation that the Anabaptists refused to pay these obligations” (page 190).

The new threat of nuclear war, Bauman thought, was not a reason to rethink this established wisdom. After all, the murder of one person and the obliteration of millions are both terrible sins: “Is the biblical teaching on the sacredness of life on a sliding scale or is even one person’s life sacred?”

Some of us respect the individual conscience as we want our conscience to be respected, but we are not convinced that those who believe in withholding taxes have seriously considered all the options. Several alternatives are (1) filing suit against the government to recover taxes, (2) setting up a subsidiary corporation, and (3) greater efforts toward a World Peace Tax Fund. We are grieved that in this hour when we need a united witness against militarism, with selective service a real possibility (which will also include women), we are divided. We object to our peace position being questioned because we do not see withholding taxes as being biblical or Anabaptist-Mennonite.

Some of us are waiting for open dialogue on the tax issue. The other side has not been formally presented in the General Board, nor was it given adequate representation at the Consultation on Civil Responsibility at Elkhart, nor has it been given a fair presentation in The Mennonite. We question whether the midtriennium conference will change the situation.

Marie J. Janzen, in a letter to the editor, wrote that she thought Bauman was “attempt[ing] to find a letter of the law that would justify us not to refuse taxes.”

It is true, for instance, that Peter was referring to the Jewish leaders and not to the state when he said we must obey God rather than men, but the principle would be the same in either case, wouldn’t it?

It seems to me that the Christian gospel speaks to the needs of each age, and different things need to be done in different ages. There would have been no need to warn early Christians to drive carefully lest someone’s life might be taken in an accident. But today there certainly is. When Jesus said to his disciples that they would do greater things than he had done, didn’t he imply that there would be a need for greater things in later ages than there was in the time of the early church? The common person at that time had no rights, no influence on government. In a democracy we Christians have responsibilities the early Christians did not have. I don’t have to pay income tax; I don’t know whether I would have the courage to refuse if I did. But I certainly admire the ones who do refuse to pay taxes for conscience’ sake.

…Of course, there may be other alternatives which are more effective than the refusal to pay taxes. For instance, as my sister suggested, if we would deluge the government with letters and with telephone calls and insist that this arms race must stop — or at least that they give us the right to have a peace tax — that might do more good.

On the other hand, David A. Somner wrote in to praise what he called Bauman’s “clear, biblical, historically accurate” statement.

A letter from Gary Martin, written on but not published until , thought that the war tax issue was overshadowing the fact that Mennonites had lost their way and were neglecting some of the foundations of their faith and practice. This was followed by a letter from Don Kaufman, in which he related an anecdote from a repentant soldier and thought it “could be instructive for us too as we wrestle with the implications of the Christian gospel concerning war taxes.”

A letter from David C. Janzen, dated , published in the edition, said that “[b]ased on our congregational meeting on the issue, it would appear that the [war tax] protesters are a small but very vocal minority.” He thought the conference was a waste of time trying to relitigate an issue that had been decided by Jesus way back when.

A letter from Eugene Klassen, dated but also not published until , also took the line that the Bible was black-and-white about taxpaying: “Romans 13 clearly tells us to pay taxes to whom taxes are due. Yet we allow the use of our conference time, money, and publications to debate both sides of the issue.”

An advertisement in the edition announced the publication of Donald Kaufman’s The Tax Dilemma: Praying for Peace, Paying for War.

The Conference and its Aftermath

Drumroll please. The conference was held, and all of these years of kicking the can down the road and avoiding a decision came to an end as a general assembly of the Mennonite General Conference, after lengthy study and debate, concluded:

Moved that we request the General Board of our conference to engage in a serious and vigorous search to use all legal, legislative, and administrative avenues for achieving a conscientious objector exemption from the legal requirements that the General Conference withhold income taxes from the wages of its employees. If no relief can be found within a three-year period, they shall again bring the question to the attention of the conference.

So… the can kicked another three years further down the road. Well, what were you expecting?

The edition put it this way:

We found some things

Seven hundred persons came to the bitter cold and deep snow of Minneapolis, , “in search of Christian civil responsibility.”

…Would our General Conference grant an employee’s request to no longer withhold from her salary that portion of the income tax which goes toward military expenditures?

Many predicted a collision course. Minneapolis would be a showdown.

The drama has happened. And the unexpected far outdid the expected.

only a few hundred people had registered. Polarized positions surfaced in many congregations. There was talk of maneuvering, boycott, and schism.

The annual Council of Commissions met at Minneapolis on to do the usual review and projection of GC program and budget. Hardly a session went by without reference of concern about the midtriennium.

By it became obvious that God’s Spirit was again among us in unusual ways.

In faith, space had been reserved for 500 people. Over 700 came.

We found the issue is not “yes-no” “either-or” regarding war taxes. It includes our lifestyle. Do we live in ways that share Christ’s salvation, love, and justice to all. This is not just for a few brave radicals. Each of us needs to choose again and again to let our light shine.

We found the issue is not Cornelia Lehn and civil disobedience. It is obedience to Jesus in today’s world.

We found the issue is of deep concern to our youth. About 100 persons present were under 25. And they spoke up. Their generation most directly faces the nuclear shadow. If we want to leave them a heritage of peace we must address our faith to this global threat.

The main resolution (above) passed 1,218 to 134.

The following issue expanded on that first draft of history. It included the details that delegates from 176 churches were represented at the midtriennium, that the 700 attendees included “almost 500 delegates and more than 200 visitors” who at one point broke up into “78 small groups”, and further noted:

Following the… conference the General Board set up a six-person task force to implement the decision of the delegates. The persons for this committee have been appointed and upon acceptance their names will be released.

A later article named them as Delton Franz, Duane Heffelbower, Bob Hull, Heinz Janzen, Ernie Regehr, and Ben Sprunger, and noted that “[t]he task force had its first meeting in Columbus, Ohio.” Later Stanley Perisho, Chuck Boyer, Winifred Beachy, Janet Reedy, and Gordon Zook were added to the list.

Though the conference officially started , most people arrived in time to watch a group from the Mennonite Collegiate Institute in Gretna, Manitoba, present The Blowing and the Bending, a musical drama highlighting the themes of wartime intolerance for conscientious objectors and Mennonite struggles with the war spirit.

Some of the themes played out in the small groups and by the symposium were the following:

  • the gospel is first, pacifism is secondary.
  • it is important to be legal.
  • it is better to be faithful.
  • a witness for peace has to have the integrity of an appropriate lifestyle.
  • the government is more willing to accept conscientious objectors than the church.
  • there are other social and political issues which need to be spoken to.
  • a corporate witness is/is not the route to go.
  • militarism today is a qualitatively different problem than anything civilization has had to face before.
  • the response to militarism is a theological and faith issue.

When one delegate called for a show of hands to indicate who had done some protest against nuclear proliferation and militarism about 20 percent of the assembly said they had.

Though most of the delegates who spoke during the afternoon plenary session admitted they were troubled by worldwide military expenditures over one billion dollars daily, they nevertheless said the church as a corporate body should not engage in illegal activities in its witness against war preparations. Instead speakers urged alternatives.

A sentiment often expressed, however, was that the church, while avoiding illegal actions, should actively support its members who engage in civil disobedience on the basis of conscience.

Roy Vogt, economics professor from Winnipeg, Manitoba, berated the assembly for loading the responsibility for witness upon isolated individuals. “It is morally reprehensible,” he said, “to give only moral support. We must provide financial and legal support for those prophets who have arisen from our middle-class ranks.”

In contrast to the social activists at the conference Dan Dalke, pastor from Bluffton, Ohio, castigated the social activists for making pacifism a religion. “We will never create a Utopia,” he said. “Jesus didn’t come to clean up social issues. Our job is to evangelize the world. A peace witness is secondary.”

Some of the statements were personal. A businessman confessed that while he could easily withhold paying military taxes on the basis of conscience, he was frightened. “I am scared of being different, of being embarrassed, of being alienated from my community. Unless I get support from the Mennonite church I will keep on paying taxes.”

Alvin Beachy of Newton, Kansas, said the church seemed to be shifting from a quest to being faithful to the gospel to being legal before the government.

By the small groups were into serious wrestling with these open-ended statements: (1) The biblical teaching on obedience to God and its relation to civil responsibility is… (2) Civil disobedience may be a faithful Christian response when… (3) With respect to whether the General Conference should withhold the taxes of employees who would rather practice war-tax refusal, we urge that… (4) With respect to the threat of militarism in North America, we feel that the General Conference as a Christian body should now…

By the groups were supposed to have their consensus ready for the findings committee. Many of the statements came later in the evening, and the findings committee of six began to sift through the material. They spent a good part of the night at it, got up again , had it typed (three pages, single spaced), and by 800 copies were being distributed.

Action on the floor did not, however, center on the findings committee statement. Immediately after the Bible lecture a ballot was distributed to the delegates. It asked for a “yes” or “no” vote on this question: “Shall the General Conference Mennonite Church refuse to withhold from salaries and refuse to remit to the U.S. Internal Revenue Service a portion of the federal tax due in those cases in which this is requested by employees on the grounds of conscience, even though such action on the part of the conference is against the law?”

There was a flurry of action on why the midtriennium conference organizers had brought this question to the assembly so early in the day. Conference president Elmer Neufeld replied that the intention was to bring the question to the delegates in a clear and forthright manner. The General Board executive committee had decided to present the main question of the midtriennium in ballot form as a way of helping the decision-making process. After some discussion on the procedure Kenneth Bauman of Berne, Indiana, moved the ballot. It was seconded and discussion began.

Shortly after the midmorning break David Habegger of Wichita, Kansas, brought in a substitute motion. It stated: “Moved that we request, the General Board of our conference to engage in a serious and vigorous search to use all legal, legislative, and administrative avenues for achieving conscientious objection exemption from the U.S. legal requirement that the conference withhold income taxes from the wages of its employees. If no relief can be found within a three-year period they shall proceed to a constitutional test of the First Amendment by whatever means appear most appropriate at the time, including the option of honoring employees’ requests that their tax not be withheld.”

This sparked a miniprocedural debate. Was a substitute motion the same as an amendment? Checking their judgment against Robert’s Rules of Order, the three-man procedural committee said it was. There was some objection to the ruling.

It was a key ruling. From the tenor of discussion, and from the statements which 75 churches brought to the midtriennium, it was apparent that most GC congregations were not willing to vote “yes” on the first motion. If the first motion had come to a vote the decision would likely have been against those in favor of not paying war taxes.

Hence the substitute motion was debated first. In short order it was also amended by Herman Andres of Newton, Kansas. The amendment carried by a vote of 906-to-458. The amendment changed the second sentence to read: “If no relief can be found within the three-year period they shall again bring the question to the conference.” The vote was taken just prior to the break.

Gordon Kaufman, professor at Harvard Divinity School in Boston, probably made the key speech of the morning, thereby paving the way for delegates to be sympathetic to the substitute motion.

Kaufman said he was puzzled by all the concern about legality. He commented, “The early church was illegal. The Anabaptists were illegal. Illegality is not a Christian question. We talk as if we are concerned about a massive illegality. We are not asked to sign pledge cards. The question is are we willing to test the law that asks the church to collect taxes? We need to test the law of separation of church and state, and freedom of religion. In this country it is a matter of civil responsibility to test the law.”

After a rushed noon break — “Here they come,” said one restaurateur — the final session of two hours began. A vote was taken on the substitute motion and it passed by a plurality of nine-to-one, 1,218-to-134 votes.

A miracle had happened. It was essentially a consensus. Longtime peace advocate Henry Fast of Newton, Kansas, called it “an historic moment.”

At this point people made editorial comments about the findings statement. As a summary of what people at the conference thought it attempted to cover the spectrum of conviction. Most comments were affirmative and on a voice vote the conference adopted it. It noted that the world is “caught in a tragic system of threat and counter-threat, violence and counterviolence.”

“We want to be obedient citizens, but even more we want to be obedient to Jesus Christ… We are convinced that citizens of Christ’s kingdom must choose ways to speak and act against this suicidal race to universal destruction.”

During the afternoon session various people made capsule comments and appeals.

One of the appeals was to take an offering to assist those who are resisting the payment of war taxes.…

The offering realized $3,030.

The magazine helpfully tallied the delegates by district. Curiously, I thought, the Eastern District was the most well-represented, with 81% of their votes represented by either delegates or proxies. I saw some evidence in our last episode that the Eastern District might be particularly conservative on this issue. The least well-represented of the United States districts was the Pacific, with only 46% of its voters represented. Canada turned up to a greater extent than some had worried, with 57% of voters from the Conference of Mennonites in Canada voting.

The edition gave a summary of the report of the findings committee. Excerpts:

What we found in Minneapolis

Never in our history have so many engaged their energies so extensively in preparation for a conference decision.

We want to be obedient citizens, but even more we want to be obedient to Jesus Christ. In this quest we are aware that the Bible and our people’s experience do not give us fully explicit answers on the tax issue. At this moment, therefore, these are our best discernments.

As Christians we must speak and act. We hope that Mennonites will support sons and daughters in their leadings to witness for Christ — even in such acts as refusing to pay taxes destined for war. This means prayerful, moral, and financial support. Our tradition has been to be a quiet people. We yearn to act and to witness in sensitive ways which exhaust every acceptable legal process available to the constituency.

We encourage the General Board to work at developing alternative possibilities for the handling of tax withholding and to work in collaboration with other church bodies and institutions in seeking to extricate itself from the role of being a tax-collecting agency.

It is easy to call governments and conference offices to faithfulness. Perhaps the most urgent call proceeding from this conference is a call to each other — to individual church members, to families, and to congregations — a call to renewed faithfulness. What are we prepared to do in revising our style of life as affluent witnessing against the powers of darkness in this world? How does my life vocation fulfill the claims of Christ for this age?

We yearn for unity in our churches. We want to proceed together in our pilgrimage of obedience but don’t want to tarry long in fear and indecision. We want to affirm those individuals whose consciences are sensitive on issues not fully shared by all.

Reactions continued to reverberate through the letters-to-the-editor column and op-eds:

  • Mary Gerber, on told the Mennonites who weren’t resisting taxes that they were in the right and shouldn’t feel guilty about it.

    [S]everal of the church statements and many individuals expressed a feeling of guilt that they were not following in the steps of those “prophets” who were refusing to pay a portion of their tax. In order to compensate for their personal unwillingness to break the law they enthusiastically offered to provide moral and financial support for those who did.

    …[P]aying someone else to perform what is also my moral duty is blatant hypocrisy.

    If we… honestly wish to follow Christ in all, we will respond as he did in similar circumstances. We will love and correct that brother, not aid and abet him.

  • Ralph A. Ewert, on , suggested that people (in the U.S. anyway) who did not want to pay a percentage of their income taxes should figure out how much they would have to donate to charity in order to reduce their taxable income enough to eliminate that much tax and then donate away.
  • Mark Penner, on related the temple tax and render-unto-Caesar episodes from the Bible as slam-dunk reasons to oppose tax resistance, as though nobody had thought of that before.
  • Jack L. Mace, on found that the Bible suggested a possible new if counterintuitive technique of tax witness:

    While I would like to stop warring uses of my taxes by refusing to pay, and giving instead to peaceful purposes, I know the IRS will collect the money — in spades — and my witness will be just to the collectors and their supervisors. The government will not prosecute such tax resistance, because that would draw too much public attention.

    I want to witness to the policy enactment levels of government. My study of the issue brought me to the words of Jesus in Matthew 5: “You have heard that it was said, ‘An eye for an eye and a tooth for a tooth.’ But I say to you, do not resist one who is evil, but if anyone strikes you on the right cheek, turn to him the other also; and if anyone would sue you and take your coat, let him have your cloak as well; and if anyone forces you to go one mile, go with him two miles.”

    These words speak of positive responses to negative problems, and of a method to make a tax witness virtually impossible to be ignored by even the most recalcitrant legislator; a “second mile theology of witness.” Taking these words seriously led me to decide that with a letter of protest to the IRS I will pay my full taxes. Then I will send an amount hopefully equal to the “war taxes” to my senators and/or representative in a check made out to the government along with a letter of witness.

    I will try to find a way to give the money so that disposition on the congressional floors might be expected — if that be possible — but even if the legislators send the check back they have had to come to grips with its existence and its accompanying witness. The returned check would then call for another letter containing the check, which again could not be ignored.

    The letter will contain a brief statement of my conscientious objection to killing and its implications to the use of my tax dollars for war. Then it will turn to the disposition of the check. Explaining respectfully that since they are acting against my will as a provider for the military machine with my tax dollars, I will ask as diligent action on my behalf for the use of the money enclosed for the proliferation of peace. The money is to be used by the government within the framework of not doing violence to my conscience. I will list some uses of the money which would violate my conscience, and why — being careful not to suggest specific uses I would desire. The whole idea is to get legislators to dialogue with their conscience on this issue.

    I will actually split the check, sending at least two letters. Our new Kansas senator, Nancy Kassebaum, needs to be made aware of our faith early on. On the other hand, Robert Dole is one of the most recalcitrant senators at the point of military spending. He had the temerity to come to our Mid-Kansas MCC relief sale in his campaign last year and speak on the “need” for increased military spending. It may even be advantageous for my congressman, Dan Glickman, to receive a letter with part of the money. He is a Democrat, and with Dole and Kassebaum being Republicans he might just act as political conscience to the others. In each case of a split check, all recipients will be told that there are others and the total amount of the checks written.

    After sharing this idea on the conference floor, there was sufficient informal response between sessions that I decided to share more in this letter and to invite anyone else who wishes to join me in this effort. It would be desirable to make a coordinated effort so that the letters arrive within a relatively short time for the greatest impact. It might even be good to split up the amount into quarterly payments to be sent at strategic times throughout the congressional year.

    If you are interested in dialogue on this idea or if you plan to try it with me, I would appreciate hearing from you and receiving your input.

  • Stanley E. Kaufman, on expressed his disappointment at the timidity of the “too-reluctant” Minneapolis resolution. He urged The Mennonite to publish frequent updates on the work of the task force searching for a “legal alternative” along with suggestions for how people could help that work, and that people who do independent outreach to officials keep The Mennonite informed of their actions. He also said that while the institutional church dithers, “each of us individuals [should] consider stronger forms of witness”.

    Direct tax resistance should not be forgotten for three years but should be actively debated in our congregations and experimented with in our lives. One of the biggest barriers to this is not knowing who and how many others are currently engaged in tax resistance. I am refusing to pay voluntarily my telephone tax (being a student, I have no income), but I’m finding even this relatively simple stance rather difficult because I feel I’m standing alone. I suggest that The Mennonite could provide a forum — perhaps through a special column — in which all those resisting taxes could find each other and communicate experiences they’ve had, arguments they’ve encountered, statements of the bases of their actions, etc.

    In our efforts to be faithful to God in this matter — to attempt to change U.S. military policy through tax witness — we need to be “wise as serpents and harmless as doves.” We need to refine our strategies, improve our communication, and support each other’s involvements.

  • Fred Suter, in the edition, wrote:

    It appeared that our over-politeness got in our way to deal effectively with the issue at hand. It appeared as though the issue at hand was put on the back burner to simmer to give us Mennonites more time. More time for what? It will give a few people more time to pursue other legal alternatives to the specific tax issue. It will also give many of us grass-roots people in the church more time to remain silent and not be directly faced with a Mennonite stand on the issue. It is those long, noncommitted silent periods which trouble me… A firm and committed voice by the Mennonite people needs to be heard in our world now.

  • Gaynette Friesen, on , wrote that though “we still have nearly 2½ years to resolve ourselves, hopefully as a unified body, to the question of war taxes,” that’s no reason to slack off.

The edition gave another update on the activities of the “task force”:

Task force concentrates on legislative route

Two meetings of the task force on taxes have been held. The task force has been expanded to include representation from the Church of the Brethren, the Friends, and the Mennonite Church. This group of 11 is expected by the participating churches to establish the legal, legislative, and administrative agenda of a corporate discipleship response to military taxes.

The Minneapolis resolution mandated the task force to seek “all legal, legislative, and administrative avenues for achieving a conscientious objector exemption” for the GCMC from the withholding of federal income taxes from its employees. (About 46 percent of U.S. federal taxes are used for the military.)

At their second meeting () the task force members rejected administrative avenues. Within the scope of U.S. Internal Revenue Service or Revenue Canada regulations this would involve extending ordination, commissioning, or licensing status to all employees of church institutions. It was a consensus of the task force that this would be an administrative loophole. It would not develop a conscientious objector position in response to military taxes.

However, both the judicial and legislative options will be pursued simultaneously. Plans for the legislative option are the more developed.

For the legislative route to work, says Delton Franz, director of the Mennonite Central Committee Peace Section office in Washington, D.C., the problem of conscience and taxes will have to be defined carefully. Currently a paper focusing on the reasons the General Conference has a major problem of conscience with collecting taxes from its employees is being drafted. After it has been reviewed and okayed it will be sent along with cover letters by leaders of the historic peace churches to congresspersons representing major constituency concentrations and those on key subcommittees. Later on church members will also be asked to write letters. It is important, says Franz, to define the problem of conscience in such a way that it will motivate congresspersons to work vigorously for the bill.

Another follow-up to these initiatives will be a visit to Washington of the most influential peace church leaders to solicit support from selected members of Congress and to obtain a sponsor for an exemption bill.

In preparation for the next meeting of the task force in November law firms are being contacted for advice on optimum judicial procedures should the task force decide to initiate a case as plaintiff. However, there is doubt that a judicial process would be productive.

There is a possibility that a parallel task force will emerge in Canada. Ernie Regehr, director of Project Ploughshares, Waterloo, Ontario, notes the necessity of defining the question of militarism in Canadian terms for Canadians. Regehr is attempting to gather a Canadian task force.

This mirrored a growing enthusiasm for the Peace Tax Fund legislation in many organizations and congregations of the General Conference. This would ultimately allow Mennonites to pass their well-worn buck all the way to Washington, D.C., and let Congress take the blame for further delays.

New Call to Peacemaking

The New Call to Peacemaking initiative continued in .

  • Tax resistance was on the agenda at the follow-up meeting for churches in the central United States in .
  • In , a hundred participants, mostly Mennonites, but also Quakers, Brethren “plus several Catholics and a Presbyterian” came to the fourth Mid-America New Call to Peacemaking. “Conscription of Youth and Wealth” was the theme, and tax resistance was again high on the agenda:

    In the workshop on conscription of wealth Bob Hull, secretary for peace and social concerns of the General Conference, suggested some alternatives to paying war taxes. Others offered their own suggestions. It was decided that resisting war taxes is a complicated affair and that each person should decide according to their conscience. Several expressed the desire to pay taxes for education, welfare, and other social services, and wished there was an alternative such as the World Peace Tax Fund. [Richard] McSorley, who has had contacts on Capitol Hill, responded by saying that until there is a large grass-roots movement of tax resistance the WPTF doesn’t stand a chance.

    The latter half of the workshop included sharing by Bruce Chrisman, Carbondale, Illinois, who is involved in a federal criminal case, one of two in the U.S. involving tax resistance. His case is significant because it will provide a precedent either for or against tax refusal on the basis of conscience and religious convictions.

    In Chrisman received draft counseling from James Dunn, pastor of the Champaign-Urbana (Illinois) Mennonite Church. He made a covenant with God to only pay taxes for humanitarian purposes. Since that time he has paid no federal income taxes. It wasn’t until this year, however, that the government prosecuted him, charging that he willfully failed to disclose his gross income in . “Willful” is the key term, because Chrisman claims he conscientiously chose not to disclose his income. He feels the government has purposely waited to build its case.

    “The government wants to establish a precedent in order to prosecute other tax resisters.” But Chrisman is confident. “We’re going to win and establish a precedent the other way,” he said. He believes he has a strong case. Part of that strength comes from his affiliation with the General Conference Mennonite Church. He read from a statement from the triennium which opposes war taxes and supports those who resist paying them. “That’s a beautiful statement!” he exclaimed, explaining that it has important legal implications for his case.

    In a moving conclusion to his talk Chrisman said that when he first appeared in court this year he was “scared to death.” “Today,” he said, “I have no fear in me. God has given me an inner peace. I know I’m doing what he wants me to do.” No one disagreed.

    • Chrisman would lose his court case. On he was convicted of failure to file (he filed, but the government contended the information on the filing was not sufficient to make it legal).

      During the pretrial hearings Judge J. Waldo Ackerman allowed Robert Hull, secretary for peace and social concerns of the General Conference, and Peter Ediger, director of Mennonite Voluntary Service, to testify about Mennonite witness against war and conscription of persons and money for war purposes. But the testimony was disallowed at the trial.

    • Chrisman would ultimately be sentenced to pay the taxes and court costs, to do a year of Mennonite Voluntary Service, and to probation. He spun this as a victory of sorts:

      “I’m amazed… I feel very good about the sentence. The alternative service is probably the first sentence of its kind for a tax case. I think it reflects the testimony in the trial and its influence on the judge.”

      Chrisman’s attorney filed an appeal of the conviction, which was heard in , with the Mennonite General Conference filing an amicus curiae in Chrisman’s behalf.

Miscellany

  • A letter to the editor from Jacob T. Friesen described how he withheld a symbolic $13 from his income taxes “to gain attention and create opportunity to ‘dialogue for peace.’ ”
  • The issue covered a tax dispute between the Canadian government and some Hutterite colonies. The colonies refused to pay on the grounds that they were churches; the government disagreed and went after them for “about $37 million in back income taxes and interest”
  • The issue told of the Manitoba Alliance Against Abortion, whose bank accounts had been frozen by the Canadian tax agency to pay for the taxes the organization’s president, Joe Borowski, had been refusing to pay for several years. The organization disputed that the funds belonged to the organization’s president and could thereby be seized, saying that the funds were meant for a legal battle against legal abortion. A letter-writing campaign by supporters of the group was credited for pressuring the government to abandon the seizure.
  • Chris Dueck, in the edition, called Mennonites out for complaining about Caesar’s war taxes while hoarding Caesar’s currency. “For us to refuse payment of taxes is to say ‘we want to keep the money we get through your military-economic policies, but we don’t want any of the guilt.’ The war tax issue is shedding guilt without shedding the selfish heart.”
  • On , members of the St. Louis Mennonite Voluntary Service unit announced their refusal to pay the telephone excise tax and its redirection to the MCC.
  • Robert V. Peters hoped that “seeking ways to resist the military machine (e.g. war tax resistance)” would be on the agenda at the Mennonite World Conference, in the edition.
  • In the edition, Gordon Houser looked into the New Creation Fellowship intentional community — which “was born out of the concern of a small group of people about the sad state of our society [and] a common involvement in simple living, war tax resistance, and prison reform.”
  • In , twenty people “from the General Conference Mennonite Church, the Mennonite Church, the Conservative Conference, and the Beachy Amish” met “to air trends within the Mennonite church and to share concerns.” Among those concerns, as expressed in a jointly-framed statement:

    According to the direct command to pay taxes (Romans 13:6,7) and according to the specific word of Christ on the payment of taxes to “Caesar” (Matthew 22:15–22) we believe we are under obligation to pay taxes levied by the law. We regard taxation as the power of the state to collect monies needed for its budget and not as voluntary contributions by citizens.

  • The Minneapolis conference was given credit for encouraging peace-minded clergy to come together and discuss the arms race and peace advocacy.
  • William Stringfellow addressed the Church of the Brethren Symposium and suggested that the contemporary urban church should renounce its tax-exempt status. “since present tax privileges curtail the church’s freedom to speak out on important matters and keep it from engaging in tax resistance.”
  • The South Seattle Mennonite Church issued a letter of support for war tax resisters, saying in part:

    [G]ood citizenship does not imply that we should obey our government without regard for Christian conscience. Rather, good citizenship leads us to work as a church and human community towards the establishment of God’s kingdom on earth… We believe that Christ’s strength is in his weakness and that the present aggressive stance of the world’s military powers runs counter to our call to be peacemakers.

  • In the issue, Ferd Wiens attacked “what may be called a ‘peace” cult” of Mennonite flagellants who, in his view, had turned the doctrine of nonresistance on its head to make it a doctrine of civil disobedience — calling out promoters of war tax resistance in particular.
    • Walter Regier agreed, writing that “[e]mphasis on world peace through demonstrations and nonpayment of taxes simply brings confusion into our ranks” and distracts from “more important issues that we face in our day… like abortion, homosexuality, and divorce”.
  • The U.S. branch of Pax Christi (a Catholic peace movement) invited some of their Mennonite counterparts to their annual convention in .

    Mennonites Bob Hull and Don Kaufman of Newton, Kansas, led a workshop on tax resistance and the World Peace Tax Fund Act. Interest in this was strong. About 40 persons, including some tax resisters, participated. Hull is peace and social concerns director for the General Conference; Kaufman is author of The Tax Dilemma: Praying for Peace, Paying for War.

    In a private meeting with Sister Mary Evelyn Jegen, executive secretary of Pax Christi USA, and Gordon Zahn, a Catholic conscientious objector in World War Ⅱ, Hull, Kaufman, and William Keeney explained the General Conference resolution on war taxes. Keeney, North Newton, Kansas, is director of the Consortium on Peace Research, Education, and Development.

    Although Pax Christi USA, supports the World Peace Tax Fund it has not responded to its members who engage in war tax withholding and are requesting official support from Pax Christi.

  • Albert H. Epp felt that civil disobedience and other sorts of confrontation with government “can ensnare a people in activities that make them obnoxious to the general citizenry. It is ‘good’ deeds that earn respect and give us a right to speak.” For this reason “It seems improper for Christians to start at the point of urging illegal tax-resistance rather than first declaring a church-wide month of prayer for a national crisis.”

    In my congregation we took a poll on ideal ways to influence government. We prefer to exhaust all legal means to achieve peace before we engage in illegal maneuvers. Only 5 percent approved of refusing to pay one’s tax as a protest. But in terms of practical, positive solutions, we found that 65 percent approved the World Peace Tax Fund alternative; 85 percent approved writing the President and Congress; 85 percent approved using the ballot box to elect responsive leaders; and 89 percent approved increased giving to decrease taxes.

    • But David Graber responded that in his opinion “the demand to lay down our tax dollars is a similar call to idolatry” as those that prompted the civil disobedience of Shadrach, Meshach, and Abednego. “Thank God for Christians today who refuse to cooperate with our government’s demands in Jesus’ name. Where is Epp’s recognition of their witness?”
    • And Mark S. Lawson added that the blessings of government that Epp felt we should all be humbly grateful for weren’t all that. For example: “My country forces me to cut my income below the taxable level so I can obey both the laws of God and man. Religious liberty is only for those who support the killing in wars financed by their tax money.” He seconded the idea that only through “widespread tax refusal” could pacifists pressure Congress into creating an alternative for conscientious taxpayers.
    • C.B. Friesen was more appreciative of Epp’s take. He trotted out the usual Render Unto CaesarRomans 131 Peter 2 biblical justification for submission to civil government and said that those who counsel war tax resistance “mostly benefit their egos” in service of their “own philosophies and pet theories”.
  • The Mennonite Central Committee Peace Section (U.S.) met at . They “formally supported the passage of the World Peace Tax Fund bill” but “decided against sponsoring a vigorous campaign to promote Mennonite participation in a war tax resistance campaign. Section members felt such a resolution would not reflect the will of their constituent bodies.” So they instead adopted the kick-the-can routine, passing “a resolution that the section ‘is prepared to consider at its meeting a decision to promote participation in a war tax resistance campaign.’ ” There seemed to be some acknowledgment of flaws in the Peace Tax Fund bill:

    The section said in resolution “that it is conscience that the WPTF legislation might not in itself force a significant reduction in military spending, but it recognizes that it would provide funds for peacemaking efforts and would be a witness against military spending.”


This is the twenty-seventh in a series of posts about war tax resistance as it was reported in back issues of The Mennonite. Today we enter the 1980s.

The Mennonite

The edition began with an article about the global military build-up and possible Christian responses to it. Tax resistance was one example:

During the first and second world wars the Mennonite “presence” to the world was the shock of refusal to bear arms. That’s not an issue now; most military service is voluntary. What are we refusing now?

Not many are doing it, but some Mennonites in the U.S. are refusing to pay the portion of their income tax which will be used for military expenditures. For instance, Cornelia Lehn, director of children’s education for the General Conference, has shared this witness: “Finally I decided to give half of my income to relief and other church work and thus force the Internal Revenue Service to return that portion of my tax which they had already slated for military purposes…

“I realize that this is not the perfect answer… It is, however, the best answer I know at this time. Finally I could no longer acquiesce and be part of something so diabolical as war. I had to take a stand against it…

“I wish that my church, which believes in the way of peace, would as a body no longer gather money to help the government make war. I wish all the members of our church would stand up in horror and refuse to allow it to happen. Then the conference officers would be in a position to say to the government: ‘We will not give you our sons and daughters and we will not give you our money to kill others. Allow us to serve our country in the way of peace.’ ”

Is Cornelia Lehn speaking as a prophet? Does she have a word from the Lord to help us respond in a meaningful way to demonic forces?

Peter Ediger writes with prophetic urgency about what people like Cornelia Lehn are doing: “Do we know that there are hundreds and thousands of people out there waiting for a word from the church, waiting for some action from the church? Have we some sense of the explosive evangelistic potential of this kind of action? Do you know that the day of the police state is not only coming but that it is here in its roots, and the issue will not go away?”

Whether we follow Cornelia Lehn’s example or not, we would do well to have her sense of urgency about our own allegiance to the Prince of Peace and ask God for help in making our own faith relevant to our times.

The Commission on Home Ministries met in . Military conscription was prominent on the agenda (President Carter had recently revived military draft registration), but war tax resistance seems to have been pushed aside except for a brief mention:

Chairperson Don Steelberg asked, “How can we who are older support those facing this decision?”

[Robert] Hull replied, “If we counsel them to say no to registration then we should say no to paying war taxes.”

This was part of a “council of commissions” gathering. Another report on that gathering mentioned the “Smoketown Consultation” rebellion of conservative Mennonites . Three of these dissenters were at the council, and one, Albert Epp, reportedly “said the preparatory materials for the war tax conference in Minneapolis were slanted in favor of war tax resistance.”

The West Coast Mennonite Central Committee and the Fellowship of Reconciliation co-sponsored a “first annual” workshop on war tax resistance.

Local tax resisters told their stories.

Gray-haired Helen, a Friend, donates the amount of her military tax to organizations working on justice. Diane works at a state institution for the mentally retarded and realized that military taxes take money away from human needs.

All hope for a mass movement by citizens but stressed the consistent commitment necessary. They write letters of explanation to the Internal Revenue Service, editors of newspapers, their churches, members of Congress, the President. They educate employers and bank officials of the possibility of their wages being garnisheed or a lien put on an account.

The IRS is sensitive to “principled tax refusal,” said Irwin Hagenauer [sic], retired social worker who now serves as volunteer resource person to those who would refuse war tax. He gives advice on every method, from W-4 exemptions to war-crime deductions.

The edition carried an article by Weldon Schloneger on Biblical Authority that discussed the difficulty of interpreting even straightforward-sounding biblical passages in context, and urged charity toward other Christians with differing interpretations. Among those verses he describes are Matthew 5:44 (“Love your enemies”) and Matthew 22:21 (“Render unto Caesar”) and he mentions how war tax resisters and their opponents each accept the authority of these verses, but interpret them differently.

On , a hundred people from the traditional peace churches came together to discuss whether the abolition of war was feasible. War tax resister John Howard Yoder addressed the gathering, which came up with a set of questions to bring back to their churches, including this one: “have we recognized that while we lament the arms race we continue to pay for it through our taxes?”

The edition included another poem trying to drive home the point about taxpaying and complicity: “I fueled the fire / Pumped gas in the the furnaces at Buchenwald / Its flames have lingered within us, smoldering / Today I paid my taxes, that’s all” and so forth.

Conscription was again the topic when 400 Mennonite conscientious objectors met in to condemn the revival of the draft. Again, in passing, the question came up: “How can the too-old-to-draft people expect draft-age people to not serve in the military if they pay war taxes?”

The edition included the article “Tax form for pacifists” by Colman McCarthy. It started by pointing out taxpayer complicity with military spending, and “the hollowness of denouncing increases in the defense budget and ‘the wicked Pentagon’ [when c]itizens pay for both.” The article took a detour into wishful thinking about the World Peace Tax Fund bill before finally returning home:

Without this kind of legislative relief conscientious objectors are left with three options: violate their moral values by financing the military, violate the tax laws by not paying, or earn so little income that it is not taxable.

Traditionally courts have had little patience with tax resisters. Often judges mistakenly see those citizens as evaders, when actually they are pacifists who want to put their money where their convictions are.

According to William Samuel of the [National Council for a World Peace Tax Fund], cases of conscientious tax resistance have not only been increasing in recent years, but they have also been going on to higher courts of appeal. In at Richmond the 4th U.S. Circuit Court of Appeals heard arguments from three citizens claiming First and Ninth amendment rights not to pay taxes for military spending.

While Congress and the courts mull over the issue a few individuals are acting on their own. Only blocks from the White House, Collective Impressions Printshop has been refusing for the past two years to send its federal withholding tax to the IRS. Instead this corporation submits the money to the Arms Control and Disarmament Agency.

The defiance of these pacifists unloosens only the smallest of screws in the U.S.’s vast military machine. The arms-control agency politely returns the checks and eventually the IRS seizes the group’s bank account. But it doesn’t seize its moral integrity or squash the option for dissent that is so crucial.

That issue also included an interview with Harold R. Regier and Hubert Schwartzentruber, until recently the peace and social concerns secretaries for the Mennonite General Conference and the Mennonite Church respectively. The former, when asked what the highlights of his term had been, mentioned the General Conference resolution that had announced church support for war tax resisters, and also God and Caesar:

This little newsletter of information and dialogue about war taxes brought together a community of people struggling with the question of supporting with our money what we could not participate in personally. We discovered increasing numbers of people responsive to the dilemma of being Christian peacemakers and their support of war with tax monies. Working on the war tax issue as a new frontier for Anabaptist discipleship was perhaps the single most exciting highlight of my as PSC secretary.

A special Commission on Home Ministries supplement, dated , listed “some ideas we are testing” which included this one:

Just as our forefathers clarified important church-state issues in objecting to war participation, we may be able to make a significant contribution for freedom of religion and against state religion in the area of paying taxes to support war. An outside-our-conference-budget fund could finance test cases in the U.S. and Canada to clarify the church-state issues involved in paying taxes used for war. A creative proposal could be tested with legislators, such as one just surfacing: persons contributing “sabbatical service,” a VS term every seventh year to work for the good of others, should be allowed to designate their taxes for constructive purposes.

This idea apparently came out of a discussion between Robert Hull of the CHM Peace and Social Concerns group and a young conscientious objector facing a trial on tax charges.

The task force that had been assigned to try to find some legal avenue for the General Conference to stop withholding taxes from its conscientious objecting employees seems to have come up with its first concrete action plan:

Tax exemption resolution to be presented

A resolution seeking approval to initiate a judicial action to exempt the General Conference from withholding taxes from the income of its employees will be presented to delegates attending the denomination’s triennial meeting in Estes Park, Colorado, .

At a special meeting of church delegates in Minneapolis in the highest governing board of the church was instructed to vigorously search for “all legal, legislative, and administrative avenues for achieving a conscientious objector exemption” from withholding taxes. Implicit in the initiative is the view that if it is wrong for pacifists to countenance the drafting of their bodies, it is also wrong to agree to the drafting of that portion of income taxes which go to the military.

The judicial action would be based on the First Amendment to the U.S. Constitution, which protects the church from laws causing it to violate its principles. The estimated cost of a judicial action is $75,000 to $130,000. It would likely require several years to reach a final decision by the U.S. Supreme Court. Delegates will be asked to authorize an annual church offering to fund this action and also a stepped-up drive to gain congressional support for the World Peace Tax Fund act.

That resolution would pass “easily” at the conference, 1,156 to 353 with seven abstentions.

In the issue, John Stoner of the Mennonite Peace Section (U.S.) encouraged those readers who were war tax resisters to redirect their taxes to a draft resisters’ mutual aid fund.

The New Call to Peace­making in­i­ti­a­tive had another na­tion­al con­fer­ence in . The article an­nounc­ing the up­com­ing meeting in­clud­ed this news:

The Church of the Brethren has af­firmed “open, non­e­va­sive with­hold­ing of war taxes as a le­git­i­mate wit­ness to our con­sci­en­tious in­ten­tion to fol­low the call of dis­ci­ple­ship to Jesus Christ.”

A later article about the meeting noted:

With respect to the pay­ment of taxes used for war pur­pos­es, the New Call re­stat­ed its com­mit­ment to urge Christ­ian peace­makers to “con­sid­er with­hold­ing from the In­ter­nal Rev­e­nue Ser­vice all tax monies which con­tri­bute to any war effort.”

The statement of find­ings rec­om­mend­ed the fol­low­ing as al­ter­na­tives to the pay­ment of war taxes: (1) ac­tive work for the adop­tion of the World Peace Tax Fund bill which, if passed by the U.S. Congress, would serve as a legal alternative to payment of war taxes just as conscientious objector status is a legal alternative to military service, and (2) individuals are urged to consider prayerfully all moral ways of reducing their tax liabilities, including sizable contributions to tax-exempt organizations, reduction of personal income, and simplification of lifestyles.

In the edition, Peter Farrar shared a letter he wrote to his senator saying that he was going beyond draft resistance “to sever all personal connection with the federal government of the United States”:

I will no longer vote in federal elections, pay federal taxes, nor use federal services, and I will do everything in my power, privately and in the press, to influence others to join me.

The magazine also covered the annual conference of the Center on Law and Pacifism. Among the things discussed:

Ed Pearson gave an update on an “escrow fund” originated in , to which people can send the part of their taxes they refuse to pay… The government is notified that the money will be released when the World Peace Tax Fund Bill, pending in congress, is passed. Similar efforts are under way in Canada, Great Britain, Japan, Holland, Switzerland, Australia, and New Zealand.

William Sloane Coffin, Jr. addressed the World Conference on Religion for Peace (Canada) in . In The Mennonite’s description of his remarks is this note:

Perhaps the time has come for civil disobedience, suggested Coffin, citing tax resistance as a strategy which the church should lead out in.

Finally, “The Historic Peace Church Task Force on Taxes” met again in .

The Historic Peace Church Task Force on Taxes will undertake a major effort to inform and educate members of its congregations and meetings on the implications of the payment of taxes used for military purposes.

The committee has commissioned the preparation of a packet of study materials on the biblical basis of war taxes, the World Peace Tax Fund (WPTF) bill currently pending in the U.S. Congress, and suggestions for personal and political action.

Meeting at the General Conference Mennonite Church (GCMC) headquarters here on , the task force also heard a report that William Ball, noted constitutional law attorney from Harrisburg, Pennsylvania, has indicated interest in representing the GCMC in its proposed judicial action on the withholding of taxes from its employees.

Among other attorneys being considered to carry the case are Alan Hunt of Philadelphia, Pennsylvania; William Rich of Topeka, Kansas; and Harrop Freeman of Ithaca, New York. The selection of a legal representative will be finalized .

Preparation of the tax study materials will be coordinated by Mennonite Central Committee (MCC) Peace Section in Akron, Pennsylvania, in consultation with the National Council for a World Peace Tax Fund in Washington, D.C., and representatives of the historic peace churches. These groups include the General Conference Mennonite Church, Mennonite Church, Mennonite Brethren Church, Brethren in Christ, Church of the Brethren, Friends General Conference, Friends United Meeting, and Evangelical Friends Alliance.

Several members of the task force voiced concerns over the lack of understanding on the part of lay people within these congregations and meetings of the magnitude of the nuclear and military threat, of which the U.S. is a major participant.

The decision to prepare study materials came in response to the need for greater awareness of the sizable contribution which each taxpayer makes to the “morally bankrupt” process of gigantic military expenditures.

“Our congregations need to be educated to understand the issues and the policies of our [U.S.] administration,” said Alan Eccleston of the National Council for a World Peace Tax Fund.

Eccleston noted that the WPTF bill has entered a critical phase; during the elections, 5 of its 35 sponsors were lost. Efforts to see the legislation through Congress must be redoubled, or the bill will soon have to be abandoned and energies channeled in other directions, he said.

Regarding the legal action to seek an injunction against the Internal Revenue Service concerning the collection of taxes from General Conference employees, Vern Preheim, general secretary of the GCMC, indicated that other historic peace churches have been invited to join in in the suit in some way. Responses from other church groups however, are still in process.

The General Board of the GCMC was empowered to undertake the court challenge at the triennial meeting of conference delegates at Estes Park, Colorado .

At the meetings, task force members seemed to differ significantly in terms of their interests in war tax issues. Committee members such as Eccleston and Robert Hull, secretary for peace and justice for GCMC, were concerned about the future of the peace witness in comprehensive terms, and specifically as it related to the war tax issue. Others, such as Duane Heffelbower, an attorney from Reedley, California, were interested in the tax question in more professionally restricted terms. Heffelbower stated that he could face disbarment if he became an active tax resister; therefore, the passage of the WPTF is an attractive option because it involves no risk to his profession.

Other task force participants included Heinz Janzen, Hillsboro, Kansas (chairperson); Delton Franz, North Newton, Kansas; Paul Gingrich, Elkhart, Indiana; Janet Reedy, Elkhart, Indiana; John Stoner and Ron Flickinger of Akron, Pennsylvania; and James Thomas, Lancaster, Pennsylvania.

The entire task force will meet again on in Chicago.