Some historical and global examples of tax resistance → Australia → digger income tax resistance in 1921

Google got off to a great start digitizing old newspapers, and then ran out of enthusiasm for the project, alas. The Trove project is doing good work with old Australian newspapers, though, and they allow their users to correct the mistakes made by optical character recognition software when scanning the old microfilm images, so over time the database will become more searchable.

Today I’ll reproduce some of the articles from this database, concerning various tax resistance campaigns and feints in Australia. First, this article from the Australasian Chronicle:

Taxation Without Representation.

Whatever improvements may be made in our body politic during the present session of council, one determination seems to pervade the minds of those at the helm of affairs — a determination to tax the colonists both in town and country. In addition to the bill for instituting corporations, with the provisions of which our readers are already acquainted, the Governor has brought forward another bill, for the purpose of appointing rural corporations, under the name of Police Commissioners, with power to levy rates for the support of police and the improvement of roads, &c.

Now, as we have before said in reference to the Corporations Bill, we think this altogether premature, as it is certainly contrary to the principles of the British constitution. In the worst times of English history we find that the representatives of the people were extremely jealous of anything in the shape of taxation which was levied without their consent; and since that period of history, during which the British government has been conducted upon something like fixed principles, the representatives of the people have exercised the sole right of disposing of all money bills. We have moreover the best legal authority, as quoted by his Honor Chief Justice Dowling, last session, that an English man, go where he will, carries with him the constitution of his country, with all the privileges which it secures for him. If this be true, then, we ask, by what right does Sir George Gipps require the people of this colony to submit to direct taxation, destitute as they are of any thing like representative government?

It appears that his Excellency, or his advisers, have forgotten the cause of the American revolt, which ended in the overthrow of British sway after years of angry feelings and civil war; and, although it may be said that in the present case the tax is small, and would be for our good — we stop not to discuss this matter — it is for the principle we contend. The tax resisted by [John] Hampden was only of small amount. Had it been a farthing instead of a pound he would have resisted it; for he contended, as we do, not for great or small details, but for right — the right of free-born subjects to be taxed by their representatives, and by them alone. “Without representation, no taxation.” Once depart from this maxim, and, no matter how small the present demand, we allow the Governor to insert his wedge in the block; how far it may ultimately penetrate will depend upon the force which he brings to bear upon it. In other words, consent to taxation without representation, and you open a door through which arbitrary will can stalk in, whatever shape or guise it may please to assume. Sir George has no doubt read the fable of the horse, the stag, and the man. The horse was at enmity with the stag, and entreated the man to assist him to catch and conquer him. He did so; the horse thanked the man for his assistance, and requested to be released. “Oh! no, my friend,” said the man, “you have boon so useful on this occasion, I must retain you for my service.” It is in this way his Excellency calls upon the Legislative Council to pass his unconstitutional bills, in order, he says, to recommend the colony to the Home Government, and “prove that we are worthy of a representative assembly.” Let the Council pass these bills, say we, and the Home Government will “retain it for further service.” Depend upon it, the British Ministry will not readily part with so obsequious a a body, to give place to one which would not, assuredly, prove so easy of management. We have another plan which we would recommend to Members of Council, by which they may prove to the Home Government that the colony is “worthy of being entrusted with a legislative assembly.” We would say to the independent Members — Prove that you know the rights of free British subjects; throw out the Ordnance Bill, and the Municipal Bill, and the Police Commissioners Bill, as involving subjects which can only be settled by the representatives of the people; and you will thereby prove effectually that you are worthy of freedom, and know its value. On the other hand, should these bills pass in their present state, we would advise the colonists to refuse the payment (unless under the extreme penalty of the law) of a single farthing levied under the two last mentioned Acts. We maintain that this may be safely done, upon the acknowledged principle of “no taxation without representation;” and we are convinced that this constitutional system of passive resistance would prove beyond measure more convincing to the Home Government that we are worthy of possessing our rights, than the plan proposed by his Excellency, of submitting tamely to be taxed in such manner as he or they may choose to dictate. But more of this anon.

This next comes from the Colonial Times (excerpts):

A monster meeting had been held at Castlemaine, Capt. Trewartha in the chair, advocating passive resistance to the license tax. The following resolutions were unanimously adopted:—

That as the Legislature have taken no satisfactory steps to redress the grievances of the residents on the gold fields, this meeting protests against the injury done them, and resolves to take out no more licenses for gold digging, and to quietly abide the consequences; and as it is necessary that the diggers should know their friends, every miner agrees to wear as a pledge of good faith, and in support of the cause, a piece of red ribbon on his hat, not to be removed until the license tax is abolished.

That as all men are born free and equal, this meeting claims their right to a voice in the framing and passing of laws which they are called upon to obey; and look upon nomineeism as a compromise of their just rights, and will not accept as a gift that which is their inherent right, and will have nothing short of their full and fair share in the representation of the country.

That as the public lands belong by right to the people, and were given by the Creator for the use of man, and cannot, with justice, be alienated from him, this meeting declares that the government cannot any longer, with propriety, withhold them from the people; that the present pernicious land system should, with delay, be abrogated, and the standing orders in Council revoked.

That this meeting resolves to unite with the people on the various gold-fields, and of the towns of Melbourne and Geelong, in every just effort to secure their rights.

That this meeting indignantly protests against the violent and illegal resort to arms on the part of the Government against the people of Ballarat, and the hostile attitude assumed by them towards the naturally peaceably disposed and industrious inhabitants of the gold fields, by placing them illegally under martial law, and deliberately records its unalterably fixed determination, in the event of the Government refusing to immediately withdraw the military from all the diggings, to use every just means within its power to obtain their sacred and inalienable rights.

That in the opinion of this meeting the late disturbances at Ballarat have been entirely occasioned by the exasperating and imprudent conduct of the authorities; that the men who are at present in custody should immediately be liberated, and that the Government should alone be held responsible for the consequence.

That for the purpose of carrying out the foregoing resolutions, and as soon as the necessary steps shall have been taken for organising and uniting all the gold-fields with the cities and towns, a great national conference be held in Melbourne, to secure the full and free rights of our adopted country — Australia.

That a committee be elected for the purpose of corresponding with the other gold fields, and of carrying out the objects of the Gold-Fields Reform League.

That this meeting from their very souls sympathise with the true men of the people who are unjustly imprisoned for taking part in the late out-break and also desire to publicly express their esteem for the memory of the brave men who have fallen in battle, and that to shew their respect every digger and their friends do wear tomorrow () a band of black crape on his hat, and in their public and prívate devotions remember the widows and orphans of the dead warriors.

The resolutions were all received with a great deal of cheering, except the last, on the reading of which, every hat was lifted from the head with an expression of deep reverence.

It was explained that the rule of action to be adopted was this:— If the police went round to search for licenses, no resistance would be offered, as they were simply executive officers, but on an arrest taking place it should be reported to the committee by the nearest observer; they would immediately call a monster meeting, and the whole of the people would deliver themselves into custody. The men of Bendigo it was said meant to abide by the consequences of that resolution. If the people of Forest Creek thought it was right, they would adopt it, so that there should be united action on all the gold fields of the colony.

Next, from the Adelaide Register:

Unpaid Income Tax.

Mayor’s Passive Resistance.

.

On , before Mr. E.C. Playford, S.M., Robert Toupein (Mayor of Darwin) was charged on an unsatisfied judgment summons with the nonpayment of his income tax. Defendant admitted owing the money, but stated that he declined on principle to pay taxation until people resident in the Northern Territory were granted political representation. An order was made for payment forthwith, but no payment has yet been made.

Next, from the Adelaide Register (excerpt):

Tax Resisters Prosecuted.

Recent threats from residents of the Northern Territory that they will refuse to pay taxes until they have been given the right to send a representative to the Federal Parliament, have had little effect on the authorities, and in the Court at Darwin to-morrow a batch of property owners will be called to pay or give reasons why they should be excused. Not all residents have taken up this defiant attitude, and the Secretary to the Department for Home and Territories (Mr. J.G. McLaren) said on Saturday that the large holders of land paid without demur.…

Next, from the Melbourne Argus:

Income Tax Resisters.

Court Orders Imprisonment.

, . — Several leading unionists were before the Court on charges of not having paid their income tax, and were ordered to be imprisoned for 28 days, without hard labour. The order for committal has not yet been put in execution, and the defendants are still at large.

Next, from the Broken Hill Barrier Miner:

Passive Resistance at Darwin

More Residents Gaoled for Refusing to Pay Tax

Sydney Labor Council Acts

Sydney, .

The New South Wales Trades and Labor Council carried a motion of protest against the imprisonment of a number of residents at Port Darwin for refusing to pay Federal income tax.

This action was taken in response to the following wire from union officials at Darwin:— “Eleven more residents appeared before the court to-day for refusing to pay tax until they receive representation. Mr. Nelson (secretary of the A.W.U.), Mr. Brennan (secretary of the A.M.I.E.U.), and four others, received 28 days’ gaol. The other cases were adjourned. We call upon the council to hold public protest meetings; also to raise subscriptions to carry on the fight. Nine men are now in prison, seven of whom have young families. More prosecutions are to follow. Of the imprisoned men four are leading speakers, while the rest are committeemen.”

Next, from the Brisbane Courier:

Resistance to Income Tax.

, .

The western miners will probably soon sound a call to arms, as the whole of the lodges in the west are being asked to express an opinion as follows: “That we, members of the western district of the Coal and Shale Employees’ Federation, ask the general secretary to get into touch with the executive officers of all industrial organisations in Australia, with a view of obtaining co-operation in refusing to pay State or Federal income tax on wages of £300 or under per annum; also, in the event of a motion being carried, and any member being sent to prison for refusing to pay, that all unionists be called on immediately to stop work, and refuse to recommence until such member is released, or the garnished money is refunded.”

Next, from the Sydney Morning Herald:

Resisting Income Tax.

Higher Exemption Wanted.

Miners’ Decision.

, .

So far all the western miners’ lodges which have dealt with the proposal to exercise passive resistance to the income tax, unless the exemption is raised to £300, have unanimously endorsed the scheme.

Only two lodges have yet to deal with the matter, after which the proposal will be sent to the general secretary of the federation for endorsement by the central council.

The secretaries of all the industrial organisations in Australia will be written to and requested to resist payment of both Federal and State taxes unless the exemption is raised.

Next, from the Perth West Australian:

Territory Taxation.

The Resistance Campaign.

Darwin. .

In the Darwin Local Court. to-day, before a Special Magistrate (Mr. Playford) five people were charged with refusing to pay their income tax. Four of the cases were adjourned at the request of the Taxation Commissioner’s solicitor, who was up country. The Magistrate granted an adjournment without hearing the defendants. In the remaining case the defendant received the maximum penalty of forty days’ imprisonment. The total number of residents imprisoned for refusal to pay income tax is now twenty of whom seven are in prison. The ex-Mayor (Mr. Toupin) and Mr. Bakling, who was appointed by the Government to the Northern Territory Food Prices Board, were released this morning.

Finally, from the Darwin Northern Standard:

Unfortunate Humorist.

Joe Cook is a most unfortunate humorist. Speaking of the Lithgow miners’ passive resistance to income tax unless the exemption is raised to at least £300, Joseph said he “would himself be a passive resister if he thought it would be any good.” What an inspiration to public-spiritedness! How well calculated to make a Lithgow miner feel ashamed of himself to be told that the Treasurer of the Commonwealth would gladly evade the income-tax if he could!


There are many ways to support tax resisters when they are targeted by the police or courts, including:

  1. supporting the families of imprisoned resisters (see The Picket Line for )
  2. accompanying resisters to and from prison and visiting them while inside (see The Picket Line for )
  3. holding rallies outside the courthouse or prison (see The Picket Line for )
  4. attending their trials (see The Picket Line for )
  5. assisting their legal defense (see The Picket Line for )
  6. disrupting the trials or breaking resisters out of prison (see The Picket Line for )
  7. paying their legal fees or their fines for them (see The Picket Line for )

Today I’ll finish off this series by mentioning some other examples of ways sympathizers, supporters, and organized campaigns have responded to the arrest, trial, or imprisonment of tax resisters.

Mass action in response to arrests

  • When elderly pensioner Sylvia Hardy was imprisoned for refusing to continue to pay her ever-rising council tax, supporters started a daily vigil outside Exeter Cathedral to bring attention to her plight. “Judging from the passers-by,” one said, “most people are fully aware of what’s happened to her and we’ve had a lot of sympathy and interest.”
  • When Australian miners refused to pay a license tax in , they resolved that if any one of them were arrested: “it should be reported to the [tax resistance] committee by the nearest observer; they would immediately call a monster meeting, and the whole of the people would deliver themselves into custody.”
  • In , Australian miners were at it again, this time resisting the income tax. They voted on a resolution that said, in part, that upon “any member being sent to prison for refusing to pay, that all unionists be called on immediately to stop work, and refuse to recommence until such member is released, or the garnished money is refunded.”
  • In Beidenfleth, Germany, between the World Wars, farmers were unable to keep up with their tax payments, and decided to strike rather than see themselves further impoverished. When fifty-seven were indicted for interfering with a tax seizure, hundreds of others who either had been involved with that action (or who wished they could have been), demanded to be tried alongside them:

    [A] fever seemed to grip the countryside. From far and wide the peasants poured into Itzehoe, where the case was to be tried, with wild cries of self-accusation. The public prosecutor could not walk down the streets without being at once mobbed by powerful, earnest men begging him to lift the heavy weight of guilt from their shoulders and to restore their inner peace of mind by issuing a writ against them.

Honor prisoners

  • While people were desperately trying to get themselves indicted for tax resistance in Beidenfleth, those who succeeded were honored:

    The Beidenfleth Heifer Case developed into a regular popular festival. Maidenly hands strung garlands about the necks of those enviable peasants who had achieved the honour of receiving a writ.

  • I’ve mentioned before the badges awarded by the Women’s Tax Resistance League to those who had gone to prison in the course of the campaign, and how those so awarded were given the place of honor at campaign events (see The Picket Line for ). It was also common for the League to throw luncheons or other such events to honor imprisoned resisters upon their release.
  • The annuity tax resisters in Edinburgh, Scotland, honored one imprisoned resister with “a piece of plate for his conduct on this occasion.” Another time, they passed the hat for contributions, which, when the money was given to resister Thomas Russell, he said: “We shall give it to the Annuity Tax League, to enable them to carry out their operations in the abolishment of the tax.”
  • A plaque on the Cass County, Missouri courthouse building honors the five county judges who were imprisoned for contempt for refusing to order the county to collect taxes to pay off fraudulent railroad bonds .

Formal shows of support

  • When John Brown Smith, a lone Christian anarchist tax resister who was imprisoned for tax resistance for about a year , a convention of “Liberalists” in Boston passed a resolution in support of Smith’s stand, saying: “That in suffering eight months’ imprisonment in the orthodox Republican hell of Northampton, rather than pay his taxes, John Brown Smith has shown discerning wisdom and invincible courage, which place him high among the world’s benefactors, and disclose a practical way to vanquish sanguinary forces without shedding innocent or vicious blood.”
  • One of the Cass County judges who went to jail for refusing to obey a higher court order to impose taxes on the county to pay for fraudulent railroad bonds, was elected to the state legislature by the citizens of the county while he was in prison.
  • When war tax resister Zerah C. Whipple was in jail for his stand, the Connecticut State Peace Society passed a series of resolutions in support. For example: “Resolved: That it is a great, previous, and sanctifying privilege of us all, to feel that in his bonds we are bound with him, and to pour our heart’s holiest sympathies into his cup of trial.”
  • The Women’s Tax Resistance League and allied organizations would pass resolutions in support of imprisoned resisters, send telegrams of congratulation to resisters who were being jailed for the cause, and hold meetings to especially commemorate and support their stand.

Petition the government for leniency

  • When a number of young Quaker men were imprisoned for failure to pay a militia exemption tax in , David Cooper followed them to jail, and met with the officers who were holding them captive. He wrote:

    I had much conversation with them; they appeared very moderate, but were very earnest for me to pay the fine, and not suffer our sons to be committed to prison. I told them they were aware that our religious principles forbade it; the young men were in their possession, and I had no desire to persuade them to deviate from what they believed their duty as officers required; but only wished them to use their power in a manner that would afford peace hereafter. It was a matter of conscience; they ought therefore to be very tender, and not use rigor. If they were committed I saw no end. They could never pay the fines without wounding their own minds, nor could their friends do it for them. They appeared friendly, and the young men being under the Sheriff’s care, he directed them to go home, and meet him at Woodbury at an appointed day. He afterwards sent them word they need give themselves no further trouble till he called for them. So the matter rested.

  • The Women’s Tax Resistance League would write letters of inquiry to government officials whenever one of them was imprisoned. For instance, when Kate Harvey was jailed, Charlotte Despard wrote to her representative in Parliament to point out the discrepancy between her cruel sentence and the wrist-slaps given to men for similar offenses. “I cannot believe, sir,” she wrote, “that you will permit this injustice to be done. … Mrs. Harvey is one whose time, service and money are given to the rescue of little destitute children, and to the help of those not so fortunately placed as herself. While such injustices as these are permitted by the authorities, can you wonder that women are in revolt?” League member Marie Lawson started what she called a “snowball” protest — a sort of chain letter that sympathizers were supposed to send to their friends that included a postcard-sized petition they could send to various government figures.
  • When American war tax resister Maurice McCracken was imprisoned, supporters sent a telegram to President Eisenbower, asking him to release the prisoner (they got a vague, noncommittal reply).
  • Somewhat related to this is that when the American Revolution broke out, one item on the agenda of the revolutionaries from North Carolina was the legal rehabilitation of the tax rebels who had been convicted at the end of the Regulator movement of .

If you can convince an organization to endorse tax resistance, or to recommend it to its members, this can strengthen your campaign and bring in new resisters.

I’ve mentioned before the tactic of creating groups to organize tax resistance. This related tactic involves convincing already-established groups to make tax resistance part of their program.

  • Tax resistance in the women’s suffrage movement started with individual women who saw the logic (and the rhetorical power) of the “no taxation without representation” stand. But it was an uphill climb to get suffrage organizations to endorse the tactic. Here are some examples from the U.S.:
    • Both Susan B. Anthony and E. Oakes Smith offered resolutions advocating tax resistance at the Syracuse Women’s Rights Convention in , but the records of the convention do not indicate whether these resolutions were taken up or voted on.
    • In the newly-formed Congressional Union for Woman Suffrage announced that while it did not plan to organize a tax resistance campaign, it “would have every sympathy with such action.” This came in the wake of a call to tax resistance by Anna Howard Shaw, president of National American Woman Suffrage Association.
    and from the United Kingdom:
    • In , the Women’s Freedom League, which had advocated tax resistance since , was joined by the older Women’s Social and Political Union. “It is to be hoped,” wrote a League member in their newsletter, “that the Women’s Tax Resistance League will succeed in persuading all the other Suffrage Societies to unite on this logical policy of refusing supplies until our grievance is redressed.”
    • In , the Federated Council of Suffrage Societies “unanimously and enthusiastically” endorsed tax resistance and “recommended its adoption as a means of supporting their demands for a Government measure of Woman Suffrage.”
  • The classic example of a group adopting tax resistance is that of the Society of Friends, or Quakers. Since the founding of the Society, it had a policy of instructing members to refuse to pay tithes to rival churches, and this soon expanded to teaching Quakers not to pay taxes for “drums, colors, or for other warlike uses” or fines assessed for refusal to participate in the military. These policies would be codified in a book of “discipline,” and Quakers who deviated from them would be subject to a process of correction, or, if they continued to defy the policy, “disowning.” The extent of the policy could change over time, and from meeting to meeting, and there could be heated argument about how strict a standard of tax resistance Quakers should be held to.
  • An existing network of Local Producers’ Associations was crucial to the quick mass-adoption of tax resistance by agriculturalists in Queensland, Australia, in and to the success of their campaign.
  • Miners’ lodges in western Australia met and voted to instruct the Coal and Shale Employees’ Federation to launch a tax strike in it and other employees’ unions and to back it up with a general strike if the government took action against resisters, in .
  • In , three American “peace” churches — representing Quakers, Brethren, and Mennonites — issued a joint statement that called for war tax resistance among the 350,000 church members there.
  • The United Ireland Party — known as the “Blue Shirts” — passed a tax resistance resolution at its annual conference in .
  • In , the Landlords Association, a group of Jewish property owners in Palestine, adopted a policy of refusing to pay taxes to the British occupation government in protest against its “White Paper” policy.
  • After the passage of the Education Act which gave taxpayer money to sectarian schools, the Leeds Free Church Council voted 89 to one in favor of promoting tax resistance.
  • The New York Automobile Club met in and decided to advise its members not to pay a new license fee that it considered to be illegal.
  • The Moslem League instructed its members to refuse to pay a punitive tax to the United Provinces of British India in .