How you can resist funding the government → a survey of tactics of historical tax resistance campaigns → participate in buycotts and boycotts → see also

Are you a frustrated Picket Line reader who doesn’t live in the United States and can’t stop paying taxes to the IRS because you never paid ’em in the first place? Well, you can still play along: Boycott Bush.

By boycotting US multinationals who are large donors to the Republican Party, we want to put pressure on the US government to join the international community, complying with the rules of the United Nations and international law, the same way Mahatma Ghandi [sic] drove out the British empire out of India, or the international opinion put an end to the apartheid regime in South-Africa.


I pointed out the “Boycott Bush” campaign — which encourages people to boycott the products of U.S. companies that give financial support to the Republican Party — as an option for people who want to keep their money from flowing into the U.S. war machine, but who live outside the United States and don’t have any U.S. taxes to resist.

Iraqi-American Wafaa’ Al-Natheema has taken this one step further. She’s trying to boycott American companies while living in the United States — she won’t buy their stuff and she won’t work for them. That can’t be easy. She discusses her boycott on her blog.


A while back, I started looking for examples of ways tax resisters have organized mutual aid pacts to help diffuse the effects of government retaliation. In the course of doing the research, though, I started collecting examples instead of a larger variety of collective projects resisters and their sympathizers have used in support of tax resistance.

Here are some of the examples I found:

  1. Tax resister “insurance”

    For instance, the Breton Association in France, which organized to “form a common stock or fund… to indemnify the subscribers for any expense they may be put to by their refusal to pay any illegal contributions imposed upon the public.”

    Another example was the Association of Real Estate Taxpayers in Chicago, which formed a cooperative legal fund to fight an offensive legal battle against the tax.

    American war tax resisters today can use the War Tax Resisters Penalty Fund to defray penalties and interest seized by the IRS. The fund is raised as-needed by asking subscribers to contribute an equal amount.

    The oath of the Regulator tax resistance movement in the North Carolina colony bound its signers to “bear an equal share in paying and making up [the] loss” if “any of our company be put to expense or under any confinement.”

  2. Communes, collectives, and co-housing projects.

    Some tax resisters have formed mutual support communities. Whiteway Colony was founded to try to live up to Tolstoyan ideals. The members of the Bijou and Agape communities live below a taxable income so as to avoid paying taxes.

  3. Supporting resisters as an employer

    Some members of the Restored Israel of Yahweh ran a construction business and agreed not to withhold federal taxes from the wages of those employees who were fellow-members and who were resisting taxes.

    Vivien Kellems refused to withhold taxes from her employees’ wages, saying: “They are all free American citizens, thoroughly capable of performing all of the duties and responsibilities of citizenship for themselves. And so, from this day, I am not collecting nor paying their income taxes for them.”

    Charles Kanjama recently urged Kenyans to begin a tax resistance campaign, and said that to foil pay-as-you-earn withholding, “participating employers and employees can enter into a voluntary contract to convert monthly employment into quarterly or half-yearly employment, thus effectively delaying tax liability for several months.”

  4. Disrupting auctions of seized property

    I recounted a dramatic and successful example of the American group “Peacemakers” blocking the sale of Ernest & Marion Bromley’s seized home.

    British nonconformists and women’s suffrage activists a century ago also used this tactic. Auctions became rallies, with speeches and banners and crowds that could number in the thousands. Supporters would pack the auction house and refuse to leave their seats. On some occasions, violence broke out. In some cases, auctioneers refused to handle goods that had been seized for tax refusal.

    Simply boycotting the auctions and refusing to buy seized goods is one way communities offer support. It was part of the Quaker “Discipline” to refuse to buy seized goods. When Valentine Byler’s horse was seized for non-payment of the social security tax, “no Amish came to bid on the horses and, due to a lack of bidders, they went for a good price, with the harnesses ‘thrown in’ by the auctioneer.”

  5. Pay cash so as not to leave a paper trail

    Jessica Ramer and a Claire Files contributor brought this idea up. If you pay in cash whenever you can, you give the recipient the opportunity to decide whether or not to declare the income.

    Cash tips are easy to under-report. I asked about that recently and was told that most people pay with credit card/debit card and that the government now uses a percentage method for tips. They look at the charged meals, look at the number of total meals served, and then look at the charged tips to figure out how much cash tips you received.

    (100 meals served. 50 paid with card, tipping 15%. the government calculates 15% from 100 meals even if cash tips are only 10%)

    You can help out by tipping more when paying with cash or better yet, when you pay with card, put 1% tip on it and put the rest out as cash. I even leave a note for the server saying “this is your money, don’t tell your boss, or the government. share it with the buss boy if that is the policy.” This will help lower the average tip figures, but still give the nice server what they have earned.

  6. Use barter to avoid taxable/seizable transactions

    Karl Hess found people willing to barter with him as he was dodging IRS seizures:

    The other day I welded up a fish-smoking rack for a family in Washington, D.C. It will earn me a year’s supply of smoked fish. At about the same time, I helped a friend dig a foundation. He’ll help me lay the concrete blocks for a workshop. Part of my pay for a lecture at a New England college was the use of the school’s welding shop, to make some metal sculptures. Three such sculptures have paid my attorney’s fees in maintaining the tax resistance which is the reason barter has become such an integral part of my life.

  7. Manufacture and sell goods as alternatives to taxed products

    Before the American Revolution, colonists who opposed Britain’s economic control boycotted British products and began to produce homespun cloth, alternatives to tea, and so forth. Gandhi’s independence campaign in India made the wearing and production of homespun cloth central to the opposition, and the Salt March was focused on the illegal production of untaxed, non-foreign-monopoly salt.

    An example today is home-brewed beer (which beats the excise tax on alcoholic beverages).

  8. Buycotts and boycotts that favor resisting businesses

    One report from World War Ⅰ-era America noted that this was a technique used by those who opposed the “Liberty Bonds”:

    Efforts to prevent banks from handling the bonds have centered chiefly in Wisconsin, Minnesota, North Dakota, South Dakota, Montana, Missouri and Oklahoma. The President of a Wisconsin bank has advised the Treasury that his depositors, mostly Germans, or of German parentage, have withdrawn many thousands of dollars from his bank because he aided the First Liberty Loan.

    These depositors, he added, had taken their accounts to two rival banks on the understanding that those banks would not aid the second Liberty Loan. The two banks, he reported, were not aiding the loan in any way.

    Many banks have felt the pressure of German influence in this propaganda, reports indicate. So pronounced was the movement that the States of Minnesota, North and South Dakota, and Montana recently decided that they would withdraw State funds from any bank which did not support the loan.

  9. Social boycotts / shunning / noncooperation with tax collectors
    • Adolf Hausrath writes of Roman-occupied Judaea,

      The people knew how to torment these officials of the Roman customs with the petty cruelty which ordinary people develop with irreconcilable persistency, whenever they believe this persistency to be due to their moral indignation. In consequence of the theocratic scruples about the duty of paying taxes, the tax-gatherers were declared to be unclean and half Gentile.… among the Jews the words “tax-gatherers and sinners,” “tax-gatherers and Gentiles,” “tax-gatherers and harlots,” “tax-gatherers, murderers and robbers,” and similar insulting combinations, were not only ready on the tongue and familiar, but were accepted as theocratically identical in meaning. Thrust out from all social intercourse, the tax-gatherers became more and more the pariahs of the Jewish world. With holy horror did the Pharisee sweep past the lost son of Israel who had sold himself to the Gentile for the vilest purpose, and avoid the places which his sinful breath contaminated. Their testimony was not accepted by Jewish tribunals. It was forbidden to sit at table with them or eat of their bread. But their money-chests especially were the summary of all uncleanness and the chief object of pious horror, since their contents consisted of none but unlawful receipts, and every single coin betokened a breach of some theocratic regulation. To exchange their money or receive alms from them might easily put a whole house in the condition of being unclean, and necessitate many purifications. From these relations of the tax-officials to the rest of the population, it can be readily understood that only the refuse of Judaism undertook the office.

    • A social boycott of tax collectors was practiced in the years before the American revolution. John Adams wrote:

      At Philadelphia, the Heart-and-Hand Fire Company has expelled Mr. Hughes, the stamp man for that colony. The freemen of Talbot county, in Maryland, have erected a gibbet before the door of the court-house, twenty feet high, and have hanged on it the effigies of a stamp informer in chains, in terrorem till the Stamp Act shall be repealed; and have resolved, unanimously, to hold in utter contempt and abhorrence every stamp officer, and every favorer of the Stamp Act, and to “have no communication with any such person, not even to speak to him, unless to upbraid him with his baseness.” So triumphant is the spirit of liberty everywhere.

    • Harassment of tax collectors was a signature action of the Whiskey Rebellion. An early published resolution of the rebels read in part:

      [W]hereas some men may be found amongst us, so far lost to every sense of virtue and feeling for the distresses of this country, as to accept offices for the collection of the duty:

      Resolved, therefore, That in future we will consider such persons as unworthy of our friendship; have no intercourse or dealings with them; withdraw from them every assistance, and withhold all the comforts of life which depend upon those duties that as men and fellow citizens we owe to each other; and upon all occasions treat them with that contempt they deserve; and that it be, and it is hereby most earnestly recommended to the people at large to follow the same line of conduct towards them.

  10. Violently resist tax collectors, disrupt trials/auctions, intimidate collaborators

    Tax collectors were tarred-and-feathered in America, both before and after the revolution — the violent expulsion of tax collectors was a frequent technique of the Whiskey rebels. Tax collectors have been the targets of violent reprisal at many times and in many places. Because of this, governments have often had to pay high salaries — or, frequently, percentages of the take — to convince collectors to take on the job, which only increases the resentment of those being collected from.

    During the French Revolution and its aftermath, customs houses were burned by mobs, tax rolls were destroyed, excise collectors were made to renounce their jobs and then were run out of town — or in some cases killed.

    The first Boer War was triggered when an armed group of Boers seized a wagon that was being auctioned after it was distrained for resisted taxes.

    The Whiskey rebels threatened to destroy the stills of those distillers who complied in paying the excise tax.

  11. Boycotts / social boycotts of non-resisters

    If a tax resisting movement is large enough, it may be able to dissuade people from paying taxes through boycotts or social boycotts of people who are tax compliant. In Massachusetts, a group enforced a boycott of taxed British imports by declaring that

    …we further promise and engage, that we will not purchase any goods of any persons who, preferring their own interest to that of the public, shall import merchandise from Great Britain, until a general importation takes place; or of any trader who purchases his goods of such importer: and that we will hold no intercourse, or connection, or correspondence, with any person who shall purchase goods of such importer, or retailer; and we will hold him dishonored, an enemy to the liberties of his country, and infamous, who shall break this agreement.

  12. Maintain solidarity in the face of divide-and-conquer tactics

    In Germany, the government attempted to break a tax resistance movement by offering to moderate its enforcement efforts against people who could show that they had limited means. Karl Marx, who was promoting the resistance at the time, saw this as a divide-and-conquer tactic:

    The intention of the Ministry is only too clear. It wants to divide the democrats; it wants to make the peasants and workers count themselves as non-payers owing to lack of means to pay, in order to split them from those not paying out of regard for legality, and thereby deprive the latter of the support of the former. But this plan will fail; the people realizes that it is responsible for solidarity in the refusal to pay taxes, just as previously it was responsible for solidarity in payment of them.

  13. Keep a record of the “sufferings” of resisters

    The Quakers responded to persecution by keeping careful records of individuals who had suffered thereby. In the archives of Quaker meetings, you can find lists of people who had resisted militia taxes or tithes for establishment church ministers, and what property was distrained by which tax collector.

  14. Sign petitions and public advertisements, engage in public protests

    When the American Amish were trying to resist compulsory enrollment in the social security system, 14,000 of them signed a petition to Congress.

    During the Vietnam War, public advertisements were taken out by tax resisters. In , for instance, 448 writers and editors put a full-page ad in the New York Post declaring their intention to refuse to pay taxes for the Vietnam War. The signatories included James Baldwin, Noam Chomsky, Philip K. Dick, Betty Friedan, Allen Ginsberg, Paul Goodman, Paul Krassner, Norman Mailer, Henry Miller, Tillie Olsen, Grace Paley, Thomas Pynchon, Susan Sontag, Benjamin Spock, Gloria Steinem, Norman Thomas, Hunter S. Thompson, Kurt Vonnegut, and Howard Zinn.

    This year’s War Tax Boycott, Don’t Buy Bush’s War, and Pledge for Peace campaigns also have a public-signing component.

    Protests, rallies, pickets, and the like have been a part of many large-scale tax resistance campaigns.

  15. Hold resisters’ property as an informal trustee

    Some resisters who are vulnerable to property seizure find sympathetic friends who are willing to hold the resisters’ property in their names as a way of foiling seizure. Some war tax resister alternative funds function partially as “warehouse banks” that hold deposits of war tax resisters.

    When a frustrated tax collector seized Ammon Hennacy’s protest signs as he was picketing the IRS office — claiming that he planned to auction them off to pay Hennacy’s tax debt — a friend of Hennacy helped him make new signs, each one marked “this sign is the personal property of Joseph Craigmyle.”

  16. Keep in contact with resisters and express support

    After the press reported that Valentine Byler’s horse had been seized by the IRS as he was plowing his field, he got letters of support from all across the country.

  17. Form groups for mutual support & coordinated decision-making

    Here there are too many examples to list.

  18. Give financial aid to evicted rent strikers

    When the Irish Land League launched its rent strike, it claimed that “The funds will be poured out unstintedly to all who may endure eviction in the course of the struggle. Our exiled brothers in America may be relied on to contribute, if necessary, as many millions in money as they have thousands, to starve out the landlords and bring the English tenantry to its knees.”

  19. Comfort and aid imprisoned resisters

    The trick to supporting imprisoned tax resisters is to respect their real needs and desires. When “someone interfered,” as Thoreau put it, and paid his taxes in order to spring him from his night in jail, they thought wrongly that they were doing Thoreau a favor, “for they thought that my chief desire was to stand the other side of that stone wall.”

    Juanita Nelson tells of the support she received in jail, where she had been taken in her bathrobe from her home. Her supporters took the time to learn how to support her in a way that was appropriate to her resistance:

    Two fellow pacifists, one of them also a tax refuser, had been permitted to come to me, since I would not go to them. I asked them what was uppermost in my mind, what they’d do about getting properly dressed? They said that this was something I would have to settle for myself. I sensed that they thought it the better part of wisdom and modesty for me to be dressed for my appearance in court. They were more concerned about the public relations aspect of getting across the witness than I was. They were also genuinely concerned, I knew, about making their actions truly nonviolent, cognizant of the other person’s feelings, attitudes and readiness. I was shaken enough to concede that I would like to have my clothes at hand, in case I decided I would feel more at ease in them. The older visitor, a dignified man with white hair, agreed to go for the clothes in a taxicab.

    They left, and on their heels came another visitor. She had been told that in permitting her to come up, the officials were treating me with more courtesy than I was according them. It was her assessment that the chief deputy was hopeful that someone would be able to hammer some sense into me and was willing to make concessions in that hope. But he had misjudged the reliance he might place in her — she was not as critical as the men. She did not know what she would do, but she thought she might wish to have the strength and the audacity to carry through in the vein in which I had started.

    And she said. “You know, you look like a female Gandhi in that robe. You look, well, dignified.”

    That was my first encouragement. Everyone else had tended to make me feel like a fool of the first water, had confirmed fears I already had on that score. My respect and admiration for Gandhi, though not uncritical, was deep. And if I in any way resembled him in appearance I was prepared to try to emulate a more becoming state of mind. I reminded myself, too, that I had on considerably more than the loincloth in which Gandhi was able to greet kings and statesmen with ease. I need not be unduly perturbed about wearing a robe into the presence of his honor.

  20. Support the families of imprisoned resisters

    When Gandhi was preparing the groundwork for a tax refusal campaign in India, he noted that the Indian National Congress “should undertake to feed the wives and families of those who may be imprisoned.”

  21. Study the law, give legal support

    When Elizabeth Cady Stanton was contemplating a tax resistance campaign for women’s suffrage in the United States, she noted, “One thing is certain, this course will necessarily involve a good deal of litigation, and we shall need lawyers of our own sex whose intellects, sharpened by their interests, shall be quick to discover the loopholes of retreat.”

  22. Combine redirected taxes for dramatic charity giveaways

    Larry Rosenwald wrote, of this technique, “To sit on the Grants and Loans Committee of New England War Tax Resistance, and to dispense the interest on refused taxes to a youth group in Chelsea, a video for cable television on United States involvement in Central America, and a people’s garden in Roxbury is to be reminded of the ideal community, however blurred and fragmented, that war tax resistance is done on behalf of, in the hope of helping to make it clear and whole.”

Can you think of any I’ve missed?


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

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

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

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

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

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

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

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

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

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

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

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

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

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

ROUPING FOR STIPEND!

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

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

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


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

This note is appended to the article:

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

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

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


Some excerpts from a report from a House of Commons select committee that investigated the ongoing Tithe War in Ireland, showing just how successful the tax resistance campaign had become, and how frightened it had made the government:

In the prosecution of the inquiries of your committee into the very important subject which has been intrusted to them, evidence has been adduced to establish beyond a doubt the existence of an organised and systematic opposition to the payment of tithe in several parts of Ireland. In some instances it appears that this opposition has been accompanied and enforced by acts of violence; but in most it appears to have been effected by a species of passive resistance to the operations of the law, in which the inhabitants of whole parishes, some voluntarily, and some from intimidation, have been induced to join.

The protection of the military and police, so far as it is authorized by the existing laws, appears to have been afforded to the Clergy of the Established Church in their endeavours to enforce their legal rights; but your committee regret to be compelled to add, that while the assistance thus afforded has led to collisions with the peasantry, deeply to be lamented in their immediate as well as in their ulterior results, the object sought has been only very partially attained.

Although, under warrants of distress, payment of the demand has been in some instances enforced, such cases bear a very small proportion to those in which the evasion of the law has been successful. The nature of the opposition given is such as to elude the mere application of physical force, so long as the law remains unaltered; and it appears that the clergy, unwilling to risk the effusion of blood in attempts, probably unavailing, to recover their dues, have latterly acquiesced in the total cessation of their income, as to abstain from taking active steps, and to await with patience the decision of Parliament.

In making, however, this temporary submission to the dictates of an imperious necessity, it is in evidence that many of them have been reduced to a state of the deepest pecuniary distress; and that more especially in the diocese of Ossory and of Leighlin, in which the opposition to the payment of tithe commenced, and in that of Cashel, several clergymen, with large nominal incomes, are in actual want of the ordinary comforts of life.

Your committee cannot but be of opinion that they should be wanting in the duty that they owe to the House, were they to postpone till the final close of their inquiries, calling the attention of Parliament to the distressing circumstances in which a highly-respectable class of men are placed by the success of the combination to deprive them of their legal income; and suggesting such temporary measures of relief as in their view appear calculated to meet the exigencies of the case.

But however strongly your committee might have been led to this conclusion by the circumstances to which they have already referred, they feel that there are other considerations connected with the same subject, which yet more imperiously press for the early attention of Parliament.

Your committee are deeply impressed with the danger which must threaten the whole frame of society, if a combination against a legal impost be permitted ultimately to triumph over the provisions of the law. They cannot but feel how small the step from successful resistance to tithe, to resistance to rent and taxes; and how great is the temptation held out by the experience of such success in one case, to a similar opposition to the payment of other pecuniary demands.

If the sanctity of the law be systematically violated, if the proof be once afforded that turbulence leads directly to relief, and that popular combination is sufficiently powerful to overbear legitimate authority, the most effectual security of all property is shaken, the framework of Government and of society is disorganized, and a state of confusion and anarchy must ensue.

Your committee have too much reason to apprehend that the general success which has hitherto attended the resistance to tithe, has already given proof of its tendency to produce this effect. Not only is the opposition to that species of property rapidly extending, not only has the same cessation taken place in the payment of the lay impropriations, the resistance to which cannot rest upon the same religious scruples which have been urged with respect to ecclesiastical tithes, but intimidation and violence of a similar character have, in some few instances, been manifested against the recovery of the landlord’s rent; and your committee are deeply impressed with the necessity of resorting, without delay, to such measures as may enable the executive government, by a vigorous interposition of its authority, to put a stop to a system ruinous to the tranquility and welfare of the empire.

More on the Tithe War, from the edition of The [New Brunswick] Courier:

The combination in Ireland against the payment of tithes has of late assumed a new shape. Immense meetings are held, which form themselves into tribunals, before which persons accused of the crime of tithe-paying are summoned to appear, and give an account of their conduct; and defaulters undergo the punishment of being abandoned at once by every person in their employment. Country gentlemen and farmers are left without a servant or labourer to perform the most necessary work. The hay is left to rot on the ground, and the cattle to perish for want of the necessary food, drink, and care; and even on the roads it is common for the horses of the mails and stage-coaches to be changed by the coachmen and passengers, because the unhappy recusant innkeeper has been deserted by every one, even to his hostler. Such is the terror of this new species of judicial authority, that numbers of highly respectable persons have found it necessary, in order to avert ruinous consequences, to appear before these self-constituted courts, acknowledge their jurisdiction, and promise to give obedience to their decrees! For this new evil the Irish government is providing a remedy. An official circular has been issued, under the authority of the Lord Lieutenant, to the magistracy, in which they are informed, that, whether the means employed in resisting the payment of tithes be actual violence or intimidation, they are illegal, and that the most prompt and effectual measures should be adopted to counteract them. In regard to such meetings as the above, it is stated that the recurrence will render it incumbent on Magistrates to exert the powers with which the law invites them, to suppress the mischief and bring the guilty to punishment. And with respect to cases of doubt whether the law has been violated, they are directed to cause the parties implicated to be identified, and to have informations of the particulars of the case sworn and transmitted to Government for the opinions of the law officers.

Another report from the same paper reads:

The people of Ireland have now virtually abolished tithes. They will neither pay the tax themselves, nor have any dealings or intercourse with those who do. They will not even purchase for a twentieth or hundredth part of their value goods and cattle which have been distrained for tithes. The man who in any way upholds the obnoxious system, whatever his previous character or services may have been, is branded as an object of universal execration. The people meet in thousands and hundreds of thousands — peaceable, orderly, quiet; but animated with one strong and universal sentiment — the detestation of tithes. It is admitted on all hands that a most richly-endowed Church in the midst of an impoverished people, nine-tenths of whom do not belong to her communion, and receive no return whatever for their forced contributions on her behalf, is an anomaly which cannot much longer exist.

This comes from the edition of The Sydney Gazette and New South Wales Advertiser (showing that certain tactics of the “Tithe War” were already in place well before ):

The Irish papers describe many recent outrages. The last offences on record are — 1st, a wanton burning of farm produce, and barbarous mutilations of cattle, in the neighbourhood of Doneraile, county of Cork; 2d, the destruction of a Mr. Nash’s house, at Balivaloon, in the same county, the villainy of which act was doubly detestable, because it was in charity to a tenant that the proprietor had taken this farm off his hands, after remitting to him a large arrear of rent;— 3d, a large quantity of stacked corn, the property of a churchwarden of Morne Abbey, consumed by fire;— 4th, a horse butchered near Garrycloyne, as a punishment to the owner who had lent him to draw home some tithe corn;— 5th, a stack of wheat burned near Limerick, because it had been seized and sold for an arrear of rent; some other corn, sold for a similar cause, carried off;— 6th, cows and gunpowder plundered from the owners near Limerick, by a gang of men in arms.

This comes from the edition of The Sydney Gazette and New South Wales Advertiser (the reason so many of these reports of Irish tax resistance are from Australian papers, is that the Historic Australian Newspapers project has put large archives on-line for free searching and browsing):

A most extraordinary scene has been exhibited in this city. Some cows seized for tithes were brought to a public place for sale, escorted by a squadron of lancers, and followed by thousands of infuriated people. All the garrison, cavalry and infantry, under the command of Sir George Bingham, were called out. The cattle were set up at three pounds for each, no bidder; two pounds, no bidder; one pound, no bidder; in short, the auctioneer descended to three shillings for each cow, but no purchaser appeared. This scene lasted for above an hour, when there being no chance of making sale of the cattle, it was proposed to adjourn the auction; but, as we are informed, the General in command of the military expressed an unwillingness to have the troops subjected to a repetition of the harassing duty thus imposed on them. After a short delay, it was, at the interference and remonstrance of several gentlemen, both of town and country, agreed upon that the cattle should be given up to the people, subject to certain private arrangements. We never witnessed such a scene; thousands of country people jumping with exulted feelings at the result, wielding their shillelaghs, and exhibiting all the other symptoms of exuberant joy characteristic of the buoyancy of Irish feeling.

At Carlow a triumphant resistance to the laws, similar to that which occurred at Cork, has been exhibited in the presence of the authorities and the military. Some cattle had been seized for tithe, and a public sale announced, when a large body of men, stated at 50,000, marched to the place appointed, and, of course, under the influence of such terror, none were found to bid for the cattle. The sale was adjourned from day to day, for seven days, and upon each day the same organised bands entered the town, and rendered the attempt to sell the cattle, in pursuance of the law, abortive. At last the cattle are given up to the mob, crowned with laurels, and driven home with an escort of 10,000 men.

From The Hobart Town Courier :

Carding the tithe proctors (who certainly were the genuine tyrants of Ireland) was occasionally resorted to by the White Boys, and was performed in the following manner. The tithe proctor was generally waked out of his first sleep by his door being smashed in; and the boys in white shirts desired him “never to fear,” as they only intended to card him this bout for taking a quarter instead of a tenth from every poor man in the parish. They then turned him on his face upon the bed; and taking a lively ram cat out of a bag which they brought with them, they set the cat between the proctor’s shoulders. The beast, being nearly as much terrified as the proctor, would endeavour to get off; but being held fast by the tail, he intrenched every claw deep in the proctor’s back, in order to keep up a firm resistance to the White Boys. The more the tail was pulled back, the more the ram cat tried to go forward; at length, when he had, as he conceived, made his possession quite secure, main force convinced him to the contrary, and that if he kept his hold, he must lose his tail. So, he was dragged backward to the proctor’s loins, grappling at every pull, and bringing away, here and there, strips of the proctor’s skin, to prove the pertinacity of his defence. When the ram cat had got down to the loins, he was once more placed at the shoulders, and again carded the proctor (toties quoties) according to his sentence.

From The Hobart Town Courier :

Tithe Affray.

An affray, attended with the loss of two lives, occurred on between the peasantry and some persons who were endeavouring to issue notices upon some tithe defaulters, in the parish of Blarney, near Cork. A Mr. Hudson, a very respectable man, took upon him unfortunately to accompany and direct a small body of men (not police) who were commissioned by Mr. Beresford, the rector of Inniscarra, to serve notices upon several in the parish spoken of; and as they proceeded in the discharge of their duty they were assailed violently by the country people, who continued to fling stones and other missiles at them for a considerable time before any hostile defence was adopted by the other party. At length Mr. Hudson cautioned the crowd to desist, at least, from offering any assault, whatever else they might please to do. However, this forbearance had quite a contrary effect, and the multitude were approaching Hudson with the evident intention of sacrificing him, when he fired and shot one of the ruffians; the rest immediately withdrew. The men whom Hudson had in his immediate charge very imprudently scattered; and thus, abandoned by them, he was brutally murdered by the mob, who mangled his corpse in a very frightful manner.

Finally, this editorial from The Sydney Gazette and New South Wales Advertiser, :

Tithe Horrors.

The state of Ireland, according to the latest accounts, has by no means tended to allay the anxiety so generally felt in regard to the stern and deadly feeling of resistance to the levy of tithes, prevailing throughout every province of that noble Country. The Catholic peasantry had evidently become embued with a sullen spirit — they suffered their property to be torn from them, rather than yield a little to pay the Protestant Clergyman from whose religion they derived no benefit. This state of things cannot long last — patience must become exhausted, and rebellion or violence overspread the Country.

We had, during the Whig Government of Earl Grey, some prospect of a change, favourable to the Catholics, as a people who are fleeced and oppressed by a lavish non-resident Aristocracy, and a ravenous Clergy. When Tory mis-rule superseded the Liberals and Reformers, anticipation ceased to operate freely and favourably. The Whigs have again a voice in the National Council — but we fear much that the prediliction of His Majesty, as the third estate, and the rooted determination of the Lords, as the second, to support the Protestant Church in all its abuses, and power, will frustrate for a long time, the zeal of the Commons and the energy of the British people.

When we see a tithe of only one shilling raised by expenses to two pounds more, and property actually sold under the bustle of bayonets, because the Catholic peasant will not pay this trifle, surely such a feeling presents an ominous picture, and should oblige Government to pause before the endurance of an oppressed people seeks a fierce and violent remedy for all the injuries of which they have been the victims. This grievous and sacrilegious exercise of a sovereign power can hardly be excelled by any act of wanton extravagance in a conquered province, on the part of an insolent and powerful enemy.

One instance of this dreadful state of existence, will serve as an index to thousands equally enormous. We have before us a list of six persons against whom collectively the Reverend H.F. Williams, a Protestant Clergyman, had a tithe claim of twenty shillings and two pence; they refused to pay — expenses on this trifle, by separate processes, were incurred to the amount of twenty-four pounds, and shameful to narrate, the miserable furniture of these conscientious Catholic peasants was brought to the hammer, in presence of the claimant, and a party of armed soldiers!!!


David Irish () wrote frequently for the Friends’ Intelligencer (usually as “D.I.”) on the subject of the Quaker peace testimony and related issues — such as boycotting slave-labor products:

Believing that “whoso gives the motive makes his brother’s sin his own,” he made his protest against slavery by abstaining, so far as possible, from the use of slave-labor products. This conscientious scruple was shared in his earlier years by one, his favorite sister, and together they made maple, to take the place of cane sugar, and used nothing but linen and woolen clothing (largely homespun). This abstaining he continued for himself and his family until slavery was abolished; although at a later period free-labor stores were kept, in New York and Philadelphia, from which supplies were obtained, but at a higher price and of inferior quality.… In his home was always made welcome the trembling fugitive fleeing from his Southern prison house; he was fed and lodged, and with words of cheer sent forward with a few lines of endorsement to the next station towards the North land of freedom. Occasionally one was kept for a time and employed, if it was deemed safe, and there must never be any distinction made in the family on account of his color; he sat at the same table, and was treated as an equal.…

He never voted for any government or even town officers; his reason, that the ultimate resort for the enforcement of law as governments were now formed, was force, and it was not justifiable to do by the hand of another what we would not do ourselves. In the time of our Civil War he allowed his cattle to be sold by the tax collector, not feeling free to pay the direct war-tax.

Here is an example of his writing in which he urges Friends to be careful about supporting war with their taxes:

Friends have been and still are surrounded by circumstances that require them to be on their guard, lest they compromise their testimony against war.

To my understanding, the religious Society of Friends hold that they are bound to obey no law calculated to uphold and perpetuate the war system, deeming this system to be at open variance with morality, Christianity, and the best interests of man; and that this view is clearly corroborated by the precepts and example of the blessed Jesus.

We may be told that to decline obedience to such laws is impossible; that the military and civil laws of this country are so connected that in obeying the latter, the former shares a degree of this obedience as a matter of necessity. What then? Shall we cease all intercourse with our fellow men, and shut ourselves up between two walls? No! To decline the payment of a bounty tax — a tax exclusively to be applied in hiring men to enter the field for the slaughter of their fellow men — involves no such difficulties. True, the sacrifice is to be submitted to, which the non-compliance with such requisition inflicts as a penalty: but is it not better to obey God than man, especially when obedience to the latter is disobedience to the former? Now, I ask, can there be a plainer case, or one where Friends, by their profession, are required to decline obedience to a military demand, than the payment of a bounty tax? — not even that of entering the field excepted. What a man does by the hand of another, he does himself; so that the payment of the bounty tax, by any one disposed to bear a testimony against war, has not the shadow of a valid excuse.

The discipline of Friends expressly prohibits a compliance with military requisitions, or the payment of a fine or tax in lieu thereof; because to do so would be a violation of their testimony against war. Is not such testimony violated in paying a bounty tax, as well as the whole spirit and meaning of the discipline on the subject of war? If the discipline may be construed as meaning the military service required of Friends, it does not follow that the payment of a bounty tax is not in lieu of military service: on the contrary, it is so intended by legislative bodies, so as to equalize the burden of war. Again, if the discipline positively enjoins upon members non-compliance with military requisitions, or forbids any payment being made in lieu thereof, is not the meaning and force of this, and the testimony it is designed to sustain, violated by giving direct aid to others for entering the field of human slaughter? and, as the greater includes the lesser, there is no specific discipline needed against the payment of bounty taxes. We have no discipline definitely prohibiting members of our society from making and furnishing swords, pistols, cannon, etc., in those very words; but to do this would surely be a violation of the meaning, and letter too, of a discipline requiring its members not to “comply with military requisitions, make payment in lieu thereof, or furnish the means for carrying on war.”

Would not that father who should hire his neighbor to enter the army, having a son tempted to enlist also, disqualify himself for advising that son against such a step, on the score of having a testimony against war? And where is the difference, whether one man hire his neighbor, or one hundred unite in furnishing the means of hire? There can be none; the principle is the same.

I do not see how any Friend can pay the bounty tax, without its being detrimental to the testimony under notice; for the unprejudiced observer cannot fail to see the inconsistency of such a course, which might greatly tend to lessen his estimation of this testimony and its professors. Here we see the injury that may be done to the community, to say nothing of the injury done to the individual, and his fellow members.

Should unfaithfulness increase in the maintenance of this righteous testimony, can we look for anything else but that government will gradually withdraw those favors Friends are now receiving on this subject, so that if the testimony be regained, it will be through much suffering? Oh, how important that the Society of Friends throughout should speak but one language, and exhibit but one good and consistent example on this great subject! Who can estimate the amount of influence that thereby might be brought to bear upon the great family of man, for the extinction of the odious system of war and its attendant evils. May the members of this Society everywhere dwell under a due sense of their trust in regard to this noble Christian testimony, and the greatness of the obligation for its uncompromising maintenance. Then our “peace would be as a river, and our righteousness as the waves of the sea,” which are onward and onward. Such results would inspire the hope that the glorious day spoken of by the Prophet would soon arrive, in which the “sword will be beaten into a plough-share, and the spear into a pruning hook; and nation no more lift up sword against nation, neither learn war any more.”


On a writer from Ipswich, Massachusetts reported for the Essex Gazette on the campaign of American patriots to switch from English cloth to homespun American cloth as part of the swadeshi campaign leading to American independence:

It gives us a noble Prospect to see what a spirit of Industry and Frugality prevails at this day in the American young Ladies, and Generosity toward their Gospel ministers.

very early the young Ladies in that Parish of this Town called Chebacco, to the number of 77, assembled at the house of the Rev. Mr. John Cleaveland with their spinning wheels; and though the Weather was extremely hot, and divers of the young Ladies were but about 13 years of Age, yet by they spun of Linen Yarn, 440 Knots, and carded and spun of Cotton, 730 Knots, and of Tow 600, in all 1770 Knots, which make 177 ten-knot-skeins, all good yarn, and generously gave their Work and some bro’t Cotton and Flax with them, more than they spun themselves, as a Present…

After the Music of the Wheels was over, Mr. Cleaveland entertained them with a Sermon on Prov. 14:1, “Every wise Woman buildeth her house but the foolish plucketh it down with her hands,” which he concluded by observing, How the Women might recover to this Country the full and free Enjoyment of all our Rights, Properties and Privileges (which is more than the Men have been able to do), and so have the Honour of building not only their own but the houses of many Thousands and perhaps prevent the Ruin of the whole British empire viz. by living upon as far as possible only the Produce of the Country, and to be sure to lay aside the use of all foreign Teas. Also by wearing, as far as possible only Cloathing of this Country’s manufacture.

Their Behaviour was decent and they manifested nothing but Pleasure and Satisfaction in their Countenances at their retiring, as well as through the whole preceding Transactions of .

An earlier report in the same paper said that a family from Roxbury had carded, spun, and woven 645¾ yards of cloth over the previous calendar year, with 100 yards of yarn left over.

The following year, the paper reported from Middleton that (according to a summary in the book Ipswich in the Massachusetts Bay Colony) in the town of Middleton “there were between seventy and eighty looms in the ninety dwellings, and that , there were woven on these looms, 20,522 yards of cloth, more than 40 yards apiece for every man, woman and child.”

That book also reprints excerpts from a the report of the committee of an Ipswich town meeting held on :

Taking under consideration the Distrest State of Trade of this Government, (and the Whole Continent by Reason of a Late Act of Parliament Imposing Duties on Tea, Glass, etc.) … Voted, that we are Determined to Retrench all Extravagances and that we will to the utmost of our Power & Ability Encourage our own Manufactures and that we will not by ourselves or any for or under us Directly or Indirectly Purchase any Goods of the Persons who have Imported or Continue to Import or any Person or Trader who shall Purchase any Goods of said Importer Contrary to the agreement of the Merchants in Boston and the other Trading Towns in this Government & the neighboring Colonies Until they make a Publick Retraction or a Genl Importation Takes Place.

And Further taking under Consideration the Excessive Use of Tea, which has been such a bane to this Country.

Voted that we will abstain therefrom ourselves & Recommend the Disuse of it in our Familys Untill all the Revenue Acts are Repealed.


The History of Woman Suffrage (Elizabeth Cady Stanton, Susan B. Anthony, and Matilda Joslyn Gage, editors, ) has a chapter on Lucretia Mott based on a eulogy by Elizabeth Cady Stanton. Here are some excerpts that concern the influence on her from Quaker reformer Elias Hicks:

In our last conflict with Great Britain, Elias Hicks called the attention of “Friends” to a faithful support of their testimony against war and injustice, desiring them to maintain their Christian liberties against encroachment of the secular powers, laws haying been enacted levying taxes for the support of the war. At one meeting there was considerable altercation; as some Friends who refused payment had been distrained some three or four fold more than the tax demanded, while others complied, paid the tax, and justified themselves in so doing. On this point his mind was deeply exercised and he labored to encourage Friends to faithfulness to exalt their testimonies for the Prince of Peace.

Elias Hicks preached against slavery both in Maryland and Virginia. He says of a meeting in Baltimore that he especially addressed slave-holders. Further, he opposed the use of slave-grown goods. At a meeting in Providence, R.I., he said he was moved to show the great and essential difference there is between the righteousness of man comprehended in his laws, customs, and traditions, and the righteousness of God which is comprehended in pure, impartial, unchangeable justice, They who continue this traffic, and enrich themselves, by the labor of these deeply oppressed Africans, violate these plain principles of justice, and no cunning sophistical reasoning in the wisdom of this world can justify them, or silence the convictions of conscience.

Some other Friends were much opposed to the use of slave products, but the Society in general “had no concern” on this point. Lucretia Mott used “free goods,” and thought that Elias’ preaching such extreme doctrines on all these practical reforms, had their effect in the division. To refuse to pay taxes, or to use any “slave produce,” involved more immediate and serious difficulties, than any theoretical views of the hereafter, and even Friends may be pardoned for feeling some interest in their own pecuniary independence. To see their furniture, cattle, houses, lands, all swept away for exorbitant taxes, seemed worse than paying a moderate one to start with. From these quotations from the great reformer and religious leader, we see how fully Mrs. Mott accepted his principles; not because they were his principles, for she called no man master, but because she felt them to be true. In her diary she says:

My sympathy was early enlisted for the poor slave by the class-books read in our schools, and the pictures of the slave-ship, as published by Clarkson. The ministry of Elias Hicks and others on the subject of the unrequited labor of slaves, and their example in refusing the products of slave labor, all had effect in awakening a strong feeling in their behalf.

The cause of Peace has had a share of my efforts; leading to the ultra non-resistance ground; that no Christian can consistently uphold a government based on the sword, or relying on that as an ultimate resort.

But the millions of down-trodden slaves in our land being the most oppressed class, I have felt bound to plead their cause, in season and out of season, to endeavor to put my soul in their souls’ stead, and to aid in every right effort for their immediate emancipation. This duty was impressed upon me at the time I consecrated myself to that Gospel which anoints to “preach deliverance to the captive,” to “set at liberty them that are bruised.” From that time the duty of abstinence, as far as practicable, from slave-grown products was so clear that I resolved to make the effort “to provide things honest” in this respect. Since then, our family has been supplied with free labor, groceries, and to some extent, with cotton goods unstained by slavery.


Tax resistance campaigns have occasionally utilized buycotts and boycotts to give businesses incentives to support tax resisters or withdraw support from tax collectors. Today I’ll summarize a handful of examples:

The Addio-Pizzo Movement

Boycotts and buycotts are the signature tactic of the Addio-Pizzo movement in Sicily, which is trying to encourage businesses to stop paying taxes to the mafia. The movement launched when one hundred Palermo businesses announced that they would no longer pay the tax (another 100+ businesses later joined them), and 9,000 residents signed a pledge to only buy goods from businesses that joined the refusal.

The movement also launched its own supermarket — “Punto Pizzofree” — that stocked nothing but products grown or manufactured by resisting suppliers, and it held a “pizzo-free” street festival. It called the strategy “Critical Consumption” and encouraged consumers to break the back of the “pizzo” (mafia tax) by changing their shopping habits.

Poll Tax Rebellion

During the poll tax rebellion in the United Kingdom in (see ♇ 6 September 2012) the government tried to recruit newsstands and convenience stores to be collection points where people could pay the tax. Poll tax resister Danny Burns recalls:

In Bristol, the city council identified twenty newsagents who they hoped would collect the Poll Tax. Within weeks of the list being circulated six pulled out. Local communities made it plain that they would no longer use the shops if they continued to collect.

Liberty Bonds

The United States government raised money to fight World War Ⅰ by selling “Liberty Bonds.” Some Americans who opposed the U.S. entry into the war were alleged to have threatened to boycott banks that handled the bonds. According to one newspaper account:

Efforts to prevent banks from handling the bonds have centered chiefly in Wisconsin, Minnesota, North Dakota, South Dakota, Montana, Missouri and Oklahoma. The President of a Wisconsin bank has advised the Treasury that his depositors, mostly Germans, or of German parentage, have withdrawn many thousands of dollars from his bank because he aided the First Liberty Loan.

These depositors, he added, had taken their accounts to two rival banks on the understanding that those banks would not aid the second Liberty Loan. The two banks, he reported, were not aiding the loan in any way.

The Carrotmob Model

A new buycott model has been developed in recent years that, though it has not to my knowledge been used by a tax resistance campaign, may have some promise. In this model, an organization holds out the promise of a mob of buycotting activists swarming a business on a certain day to buy its products, then it asks a number of businesses to bid for the right to be the targeted business by promising to use the profits from that day’s business in a particular way.

For instance, one liquor store won a bid by promising to devote that day’s profits to improving the energy-efficiency of the store’s refrigerators. Customers lined up around the block to make their purchases at the targeted stores on Carrotmob day, and everybody came out a winner.

Tax resistance campaigns might use a similar approach to encourage businesses to stop stocking goods with high excise taxes, or to stock alternative tax-free goods, or to stop collecting or remitting certain taxes, or to stop participating (as in the Poll Tax Resistance campaign above) in tax collection.


The Peace Community of San José de Apartadó has attempted, for over a decade now, to maintain a neutral oasis of nonviolent resistance on the front lines of the civil war in Colombia.

A new monograph from the International Center on Nonviolent Conflict analyzes the community, its formation, its practices, and how it has met the many daunting challenges it has faced.

Among the tactics the community practices is economic noncooperation with the guerrilla, paramilitary, military, police, and other armed factions:

Refusal to let or sell property
The PCSJA refuses to give or sell survival goods or property to armed groups. The small shops in La Holandita, for example, do not sell products to any actor that carries arms or to any person known to belong to an armed group, including the national army and the police. Villagers are well aware of the fact that selling goods to armed individuals (let alone land) would be a favor to them and would further enable their activities, including perpetrating violent acts. Refusing to sell goods puts armed groups in a tough spot. After all, neutrality is about not joining armed groups or providing information.
Peasant reverse strike / farm workers’ strike
Although not formally on strike, campesinos of the PCSJA refuse to work as jornaleros (day laborers) for others, especially for those who have any sort of link with armed actors (which is often the case with large landowners) or deal with any illicit crops that feed the war, such as coca crops. At the same time, campesinos only work for themselves and for the Community, meaning that they are engaging in a reverse strike (one step further than a strike).

Some links of interest:

Tax Resistance Heats Up in the U.S.

Tax Resistance Around the World


Other links of interest:


I’ve spent most of the month vacationing with my brother in South America. I had been a little concerned, but apparently the IRS hasn’t gotten around to having my passport revoked for non-payment of taxes yet.

I hope to have some big news to share with you soon, but until then here are some links of interest to tax resisters that have accumulated during my absence: