Some historical and global examples of tax resistance →
United States →
Vietnam War, ~1965–75 →
Writers & Editors War Tax Protest, 1967 →
Howard Zinn
Truth be told, part of my harsh reaction to the Iraq Moratorium that I posted here on was probably from envy at how their call to vague and lukewarm action has attracted some 2,000 signers, support from dozens of organizations, and endorsements from various celebs, while the War Tax Boycott is still trying to build up a head of steam, without much in the way of organizational or big-name support.
There was a time, though, when influential people were eager to sign on to a war tax boycott.
On , the New York Times reported:
WRITERS PROTEST VIETNAM WAR TAX
133 Will Refuse to Pay if Surcharge Is Approved
By MORRIS KAPLAN
A number of writers and editors have joined in opposing tax payments to support the war in Vietnam by pledging to withhold payment of President Johnson’s proposed 10 per cent income tax surcharge if Congress approves it.
Many of them have also promised to deduct 23 per cent from their tax bills as an estimate of the percentage used to fight the war.
A statement in support of this dissent has been signed by 133 writers.
Each dissenter has sent $10 or more to the Writers and Editors War Tax Protest, a group headed by Gerald Waker of Manhattan. Mr. Walker, assistant articles editor of The New York Times Sunday Magazine, said the money would be used for expenses and to pay for a newspaper advertisement planned for .
The proposal for a 10 per cent surcharge on corporate and individual taxes is now before the House Ways and Means Committee and is expected to be reported out next month.
The President has said it would relieve a budget deficit of possibly $28-billion.
More Support Sought
Mr. Walker expressed hope that the protest would win the support of from 300 to 500 writers and editors.
Among those who have pledged support are Eric Bentley, drama critic who is Brander Matthew Professor of Dramatic Literature at Columbia University, and Ralph Ginzburg, the New York publisher who is still appealing a Federal Government pornography conviction.
Others include Fred J. Cook, author and magazine writer; Betty Friedan, author of “The Feminine Mystique”; Dwight Macdonald, New Yorker Magazine critic, and Merle Miller, Thomas Pynchon and Harvey Swados, novelists.
A letter accompanying the protest statement points out the possible consequences of willfully refusing to pay Federal income taxes.
Violators of the law could receive up to one year in prison and up to $10,000 in fines.
Others Not Prosecuted
Mr. Walker said, however, that of the 421 signers of a similar no-payment ad last year in a Washington newspaper, not one had been prosecuted and sentenced.
Of an estimated total of 1,500 additional protest nonpayers, he added, none has been prosecuted since the war in Vietnam began.
The Internal Revenue Service has chosen, so far, to collect unpaid taxes by placing a lien on the incomes of those who refuse to pay, or by attaching their bank accounts or other assets.
In addition, a 6 per cent interest penalty is charged each year on the unpaid tax balance.
The group’s appeal for support included a quotation from Henry David Thoreau’s “Civil Disobedience,” written in and protesting American involvement in the Mexican War.
The writer said, in part:
That’s a weird note to end the piece on.
The Thoreau quote is strangely ellipsized to make it sound like he thought that somehow the United States had been overrun and conquered by Mexico or something, or that civil disobedience was appropriate only when you’ve been invaded by a foreign army and subjected to military law.
Here’s the full quote, which makes its relevance (to the Vietnam War then, to the Iraq War now) more clear:
But enough nitpicking.
This appeal brought in 133 writers and editors. , the list had swelled to 448 (it would go even higher than the 500 that Gerald Walker originally hoped for), and included such names as Nelson Algren, James Baldwin, Noam Chomsky, Philip K. Dick, Lawrence Ferlinghetti, Allen Ginsberg, Paul Goodman, Norman Mailer, Henry Miller, Tillie Olsen, Grace Paley, Robert Scheer, Susan Sontag, Terry Southern, Benjamin Spock, Gloria Steinem, William Styron, Hunter S. Thompson, Kurt Vonnegut, and Howard Zinn.
As far as I can tell, the IRS didn’t take legal action against anyone who signed on to this list (though it probably sent threatening letters or engaged in administrative sanctions like levies and liens).
Nixon won the presidential election in , and among his campaign promises had been to end Johnson’s 10% surtax and somehow salvage “peace with honor” in Vietnam.
A couple of years later, the surtax breathed its last.
It took a few more years to get U.S. troops out of Vietnam.
Writers and Editors War Tax Protest
Attention: Gerald Walker
145 West 86th Street
Apt. 7D
New York, N.Y. 10024
Fellow Writers and Editors:
Join us in signing the enclosed statement proclaiming our refusal to let our
tax dollars support the war in Vietnam. Tell us in writing that we may list
your name with ours in ads and statements. Send us your check for $10.00 or
more (payable to Writers and Editors War Tax Protest) to pay for advertising
and other expenses. Ask other writers and editors to join. Mail copies of
this letter and the enclosed statement, “We Won’t Pay” (which will comprise
the substance of ads we plan to run), to your own list of colleagues. Extra
copies available at $1.00 per hundred, plus 25¢ for mailing.
How we will go about tax refusal
Should President Johnson’s surcharge be adopted by Congress, we will
refuse payment. We will not add this extra war tax to our current tax
when preparing our return and we will enclose a letter with our return
explaining why.
Many of us will also deduct from our tax the 23% which represents the
amount currently being spent on Vietnam.
Possible consequences
It is a violation (up to one year in prison and/or up to $10,000 in fines) of
Sec. 7203 of the Internal
Revenue Code willfully to refuse to pay federal income taxes. However, of the
421 signers of a similar no-payment ad in ,
not one has been prosecuted and sentenced; of the estimated 1500 additional
protest non-payers, none has been prosecuted since the war began. The
IRS, so
far, has chosen to exercise the power to collect unpaid tax money by placing
a lien on refusers’ income or attaching their bank accounts or other assets,
when these can be traced. In addition, a penalty of 6% interest is charged
annually on the unpaid tax balance, a rate estimated to be less than the
collection expense.
Vietnam drags on. Casualties rise, $28 billion are wasted yearly,
U.S. prestige and
moral fabric rot away. No solution, political or military, is in view. The
President’s prescription is more of the same — 45,000 new men (for a total of
525,000) and a proposed 10% income tax increase specifically for this
undeclared, unconstitutional, unprofitable, and unjust war.
“The needs of this country’s riot-shaken cities are being neglected to pay
the war bill,” The New York Times has
editorialized. It is time for escalation by those who want peace in
order to focus on our critical domestic dilemma. Peace marches have not
worked; nor have pickets, protest ads, teach-ins, or pleas to the President’s
conscience by public figures here and abroad. We are not consoled by reports
of atrocities committed by the other side; we want to stop those committed by
our side. So we must now go beyond mere expressions of dissent to strong,
affirmative, and dramatic action by responsible citizens.
We, the undersigned writers and editors for publications and publishing
houses large and small, have not had to give our lives in Vietnam — that has
fallen on younger Americans. But we have lent our passive support in the form
of our tax dollars. From now on, we are willing to lay our middle-class lives
on the line in pledging:
That none of us voluntarily will pay the proposed 10% income tax
surcharge, or any war-designated tax increase.
That many of us will also refuse to pay that part of our current income
tax (23%) being used to finance the war.
Many of us, too, will give an equivalent sum to humanitarian organizations.
Even so, this was not an easy decision to make. We have been law-abiding,
tax-paying citizens all our lives, and we are now subjecting ourselves to
possible legal penalties of up to one year in prison and/or up to $10,000 in
fines for willful non-payment of taxes. But we believe our taxes should not
be used to support a war that violates not only our own Constitution but the
Charter of the United Nations.
By this act, we aim to awaken the Administration to the fact that a
significant number of responsible citizens are so fundamentally opposed to
this war that they are willing to go to this extreme. And we wish to show
other Vietnam-haunted Americans that there is a simple, swift, effective way
to vote no-confidence in the Administration’s policy. It can be done
individually or in groups. It cannot wait until the 1968 presidential
election. Your ballot is your next tax return, and other ads such as this
placed in every newspaper in the land.
There are not enough prisons to hold the millions in this country who,
according to Gallup and other recent polls, strongly oppose this ugly war.
Time now to end our tacit acceptance of what is being done in Vietnam in our
name.
Much of the text of the above declaration didn’t make it in to the final
advertisement (I’m guessing it was cut down to make room for the many names
of signers, but maybe there was more to it than that). Horowitz himself did
not make the list.
I am enclosing a copy of the statement signed, so far, by 220 writers and
editors who pledge to refuse payment of the proposed 10 per cent income tax
surcharge or any tax increase earmarked for the Vietnam War. At this writing,
seven New York Times writers and editors have signed. We plan to run a
full-page advertisement in the Times in
, giving the quote from
Thoreau, the pledge and the list of names. The placing of the ad will
coincide with Congressional debate on the tax surcharge. By that time we hope
to have 500 persons pledged to refuse payment.
If you would be interested in signing the statement, please fill in the blank
and mail it in as soon as possible. And please tell your writer and editor
friends about it and urge them to do the same. As Thoreau said, “If a
thousand men were not to pay their tax bills this year, that would not be a
violent and bloody measure, as it would be to pay them, and enable the State
to commit violence and shed innocent blood.” During his incarceration for
refusal to pay his war tax, Thoreau was paid a visit by Emerson, who asked,
“What are you doing in here?” To which Thoreau replied, “What are you
doing out there?”
I feel strongly that the collective involvement of writers and editors in the
nation’s politics should not stop with the War Tax Protest. Many of our
colleagues share this view, and are preparing this fall to organize local
chapters of what can become a national writers and journalists association.
An organized and articulate “intelligentsia” can be a political force in
America as it is in France. And it must become a political force if
the increasingly oppressive policies of the present United States government — in Vietnam, in Southern Africa, in Latin America, and here at home — are to
be permanently reversed. Not to organize, not to amplify our voices so that
an ill-informed America may hear alternatives, is to accede, in effect, to
the policies of the present government. For more information, please write me
immediately at 377 Green Street, San Francisco, California 94133.
Included with this letter is a somewhat different version of the proposed ad:
— Henry David Thoreau, Civil Disobedience,
commenting upon American involvement in the Mexican War.
We the undersigned writers and editors, believing that American involvement
in Vietnam is morally wrong, pledge:
None of us voluntarily will pay the proposed 10% income tax surcharge or
any war-designated tax increase.
Many of us will not pay that 23% of our current income tax which is
being used to finance the war in Vietnam.
Following this was a sign-up sheet, asking signers to agree with the statement
“I believe American involvement in the war in Vietnam is morally wrong,” and giving three further options:
“As a writer/editor, I wish to add my name to the Writers and Editors War Tax Protest. I dissociate myself from my government’s actions in Vietnam and I am willing to use my next tax return to vote no-confidence in the present Administration. I enclose a check (payable to Writers and Editors War Tax Protest) for $10.00 or more to help pay for running this statement as a newspaper advertisement and for other expenses.”
“I am in sympathy with what you are doing. Enclosed is my check for $____.”
“I would like more information. Please send me your fact-sheet on tax refusal.”
A number of additional signers had been added to the list by this time:
(Spock was listed out-of-order and in a different typeface in the original.)
Here are a handful of artifacts relating to the American war tax resistance
movement circa .
First, some relics that were filed alongside a letter from Herbert Sonthoff to
W. Walter Boyd (though I think this filing may be arbitrary and that the
letters are not related to each other):
At this late date it is pointless to muster the evidence which shows that the
war we are waging in Vietnam is wrong. By now you have decided for yourself
where you stand. In all probability, if you share our feelings about it, you
have expressed your objections both privately and publicly. You have witnessed
the small effect these protests have had on our government.
By ,
every American citizen must decide whether he will make a voluntary
contribution to the continuation of this war. After grave consideration, we
have decided that we can no longer do so, and that we will therefore withhold
all or part of the taxes due. The purpose of this letter is to call your
attention to the fact that a nationwide tax refusal campaign is in progress,
as stated in the accompanying announcement, and to urge you to consider
refusing to contribute voluntarily to this barbaric war.
Signed:
Prof. Warren Ambrose
Mathematics, M.I.T.
Dr. Donnell Boardman
Physician, Acton, Mass.
Mrs. Elizabeth Boardman
Acton, Mass.
Prof. Noam Chomsky
Linguistics, M.I.T.
Miss Barbara Deming
Writer, Wellfleet, Mass.
Prof. John Dolan
Philosophy, Chicago University
Prof. John Ek
Anthropology, Long Island University
Martha Bentley Hall
Musician, Brookline, Mass.
Dr. Thomas C. Hall
Physician, Brookline, Mass.
Rev. Arthur B. Jellis
First Parish in Concord, Unitarian-Universalist, Concord, Mass.
Prof. Donald Kalish
Philosophy, U.C.L.A.
Prof. Louis Kampf
Humanities, M.I.T.
Prof. Staughton Lynd
History, Yale University
Milton Mayer
Writer, Mass.
Prof. Jonathan Mirsky
Chinese Language and Literature, Dartmouth College
Prof. Sidney Morgenbesser
Philosophy, Columbia University
Prof. Wayne A. O’Neill
Graduate School of Education, Harvard University
Prof. Anatol Rapoport
Mental Health Research Institute, University of Michigan
Prof. Franz Schurmann
Center for Chinese Studies, University of Calif., Berkeley
Dr. Albert Szent Gyorgy
Institute for Muscle Research, Woods Hole, Mass.
Harold Tovish
Sculptor, Brookline, Mass.
Prof. Howard Zinn
Government, Boston University
* Institutions listed for informational
purposes only
P.S. The No Tax for
War Committee intends to make public the names of signers, hence if you wish
to add your signature, early return is desirable. Contributions are needed,
and checks should be made payable to the Committee.
The committee will publish the above statement with names of signers at tax
deadline — .
Send signed statements to: NO TAX FOR WAR COMMITTEE,
c/o
Rev. Maurice McCrackin,
932 Dayton St., Cincinnati,
Ohio 45214.
For additional copies of this form, put number you will distribute and name
and address on the following lines:
No. _____ Name ____________________
Address _________________________
Signers So Far
Meldon and Amy Acheson
Michael J. Ames
Alfred F. Andersen
Ross Anderson
Beulah K. Arndt
Joan Baez
Richard Baker
Bruce & Pam Beck
Ruth T. Best
Robert & Margaret Blood
Karel F. Botermans
Marion & Ernest Bromley
Edwin Brooks
A. Dale Brothington
Mrs. Lydia Bruns
Wendal Bull
Mrs. Dorothy Bucknell
John Burslem
Lindley J. Burton
Catharine J. Cadbury
Maris Cakars
Robert and Phyllis Calese
William N. Calloway
Betty Camp
Daryle V. Carter
Jared & Susan Carter
Horace & Beulah Champney
Ken & Peggy Champney
Hank & Henry Chapin
Holly Chenery
Richard A. Chinn
Naom [sic] Chomsky
John & Judy Christian
Gordon & Mary Christiansen
Peter Christiansen
Donald F. Cole
John Augustine Cook
Helen Marr Cook
Jack Coolidge, Jr.
Allen Cooper
Martin J. Corbin
Tom & Monica Cornell
Dorothy J. Cunningham
Jean DaCosta
Ann & William Davidon
Stanley F. Davis
Dorothy Day
Dave Dellinger
Barbara Deming
Robert Dewart
Ruth Dodd
John M. Dolan
Orin Doty
Allen Duberstein
Ralph Dull
Malcolm Dundas
Margaret E. Dungan
Henry Dyer
Susan Eanet
Bob Eaton
Marc Paul Edelman
Johan & Francis Eliot
Jerry Engelbach
George J. Etu, Jr.
Mary C. Eubanks
Arthur Evans
Jonathan Evans
William E. Evans
Pearl Ewald
Franklin Farmer
Bertha Faust
Dianne M. Feeley
Rice A. Felder
Henry A. Felisone
Mildred Fellin
Glenn Fisher
John Forbes
Don & Ann Fortenberry
Marion C. Frenyear
Ruth Gage-Colby
Lawrence H. Geller
Richard Ghelli
Charles Gibadlo
Bruce Glushakow
Walter Gormly
Arthur Goulston
Thomas Grabell
Steven Green
Walter Grengg
Joseph Gribbins
Kenneth Gross
John M. Grzywacz, Jr.
Catherine Guertin
David Hartsough
David Hartsough
Arthur Harvey
Janet Hawksley
James P. Hayes, Jr.
R.F. Helstern
Ammon Hennacy
Norman Henry
Robert Hickey
Dick & Heide Hiler
William Himelhoch
C.J. Hinke
Anthony Hinrichs
William M. Hodsdon
Irwin R. Hogenauer
Florence Howe
Donald & Mary Huck
Philip Isely
Michael Itkin
Charles T. Jackson
Paul Jacobs
Martin & Nancy Jezer
F. Robert Johnson
Woodbridge O. Johnson
Ashton & Marie Jones
Paul Jordan
Paul Keiser
Joel C. Kent
Roy C. Kepler
Paul & Pauline Kermiet
Peter Kiger
Richard King
H.A. Kreinkamp
Arthur & Margaret Landes
Paul Lauter
Peter and Marolyn Leach
Gertrud & George A. Lear, Jr.
Alan and Elin Learnard
Titus Lehman
Richard A. Lema
Florence Levinsohn
Elliot Linzer
David C. Lorenz
Preston B. Luitweiler
Bradford Lyttle
Adriann van L. Maas
Ben & Sue Mann
Paul and Salome Mann
Howard E. Marston, Sr.
Milton and Jane Mayer
Martin & Helen Mayfield
Maurice McCrackin
Lilian McFarland
Maureen & Felix McGowan
Maryann McNaughton
Gelston McNeil
Guy W. Meyer
Karl Meyer
David & Catherine Miller
James Missey
Mark Morris
Janet Murphy
Thomas P. Murray
Rosemary Nagy
Wally & Juanita Nelson
Marilyn Neuhauser
Neal D. Newby, Jr.
Miriam Nicholas
Robert B. Nichols
David Nolan
Raymond S. Olds
Wayne A. O’Neil
Michael O’Quin
Ruth Orcutt
Eleanor Ostroff
Doug Palmer
Malcolm & Margaret Parker
Jim Peck
Michael E. Pettie
John Pettigrew
Lydia H. Philips
Dean W. Plagowski
Jefferson Poland
A.J. Porth
Ralph Powell
Charles F. Purvis
Jean Putnam
Harriet Putterman
Robert Reitz
Ben & Helen Reyes
Elsa G. Richmond
Eroseanna Robinson
Pat Rusk
Joe & Helen Ryan
Paul Salstrom
Ira J. Sandperl
Jerry & Rae Schwartz
Martin Shepard
Richard T. Sherman
Louis Silverstein
T.W. Simer
Ann B. Sims
Jane Beverly Smith
Linda Smith
Thomas W. Smuda
Bob Speck
Elizabeth P. Steiner
Lee D. Stern
Beverly Sterner
Michael Stocker
Charles H. Straut, Jr.
Stephen Suffet
Albert & Joyce Sunderland, Jr.
Mr. & Mrs. Michael R. Sutter
Marjorie & Robert Swann
Oliver & Katherine Tatum
Gary G. Taylor
Harold Tovish
Joe & Cele Tuchinsky
Lloyd & Phyllis Tyler
Samuel R. Tyson
Ingegerd Uppman
Margaret von Selle
Mrs. Evelyn Wallace
Wilbur & Joan Ann Wallis
William & Mary Webb
Barbara Webster
John K. White
Willson Whitman
Denny & Ida Wilcher
Huw Williams
George & Lillian Willoughby
Bob Wilson
Emily T. Wilson
Jim & Raona Wilson
W.W. Wittkamper
Sylvia Woog
Wilmer & Mildred Young
Franklin Zahn
Betty & Louis Zemel
Vicki Jo Zilinkas
Following this was a page explaining how to go about resisting:
For those owing nothing because of the Withholding Tax.
Such persons write a letter to the Internal Revenue Service, to be filed
with the tax return, stating that the writer cannot in good conscience
help support the war in Vietnam, voluntarily. The writer
therefore requests a return of a percentage of the money collected from
his salary.
Note: Of course, the
IRS
will not return the money. However, the writer has refused to pay for the
war voluntarily and has put it in writing. This symbolic action
is not to be belittled since anybody who does this allies himself with
those who will withhold money due the IRS.
For those self-employed or owing money beyond what has been withheld from
salary.
Such persons write a letter to be filed with the tax return, stating that
the writer does not object to the income tax in principle, but will not,
as a matter of conscience, help pay for the war in Vietnam. The writer is
therefore withholding some or all of the tax due.
Note: In all cases, we recommend that copies of these letters be sent to the
President and to your Senators.
Remarks:
The Internal Revenue Service has the legal power to confiscate money due
it. They will get that money, one way or another. However, to obstruct the
IRS
from collecting money due (by not filing a return at all, for example)
seems less important to us than the fact that each is refusing to pay
his tax voluntarily. With this in mind, many of us are placing the
taxes owed in special accounts and we will so inform the
IRS
in our letters.
Willful failure to pay is punishable by a fine of up to $10,000 and up to
a year in jail, together with the costs of prosecution. So far, the
IRS
has prosecuted only those who have obstructed collection (by refusing to
file a return, by refusing to answer a summons,
etc.).
Usually, the
IRS
has collected the tax due plus 6% interest and possibly an added fine of
5% for “negligence”. The fact that the
IRS
has rarely, if at all, prosecuted tax-refusers to the full
extent of the law does not mean they will not do so in the future.
Finally, an article from the edition of The Capitol East Gazette:
Two thousand anti-war leaflets on telephone tax refusal were distributed in Capitol East on , by members of CHOICE, a group of local residents who are withdrawing their support for the Vietnam war.
The leaflet explains that the 10% phone tax was enacted in specifically to raise money for the Vietnam war.
According to CHOICE, the phone company will not remove a person’s telephone if he refuses to pay the tax.
The company asks refusers to state why they are withholding the tax and then turns the matter over to the Internal Revenue Service.
According to CHOICE, there are presently 25 known tax refusers in the Capitol Hill area.
Those desiring CHOICE’s leaflet are asked to call LI 6‒9836.
![No Income Tax For War! Now Particularly the U.S. War in Vietnam. Statement: Because so much of the tax paid the federal government goes for poisoning of food crops, blasting of villages, napalming and killing of thousands upon thousands of people, as in Vietnam at the present time, I am not going to pay taxes on 1966 income. Name ___. Address ___. [In order to withdraw support from war, particularly the savage and expanding war in Southeast Asia– Some are refusing to pay their total tax, or some portion. ☐ Some have in advance lowered their income so as to owe none. ☐ (for our information, would you like to check which form of nonpayment you are following?) NOTE: There are laws which (although not usually applied to principled refusers) cover possible fine and jail term for non-payment of a legally-owed amount.]](noIncomeTaxForWar.png)
