Some historical and global examples of tax resistance → women’s suffrage movements → British women’s suffrage movement → Constance E. Andrews

The Vote

From the issue of The Vote:

Tax Resisters At Woodbridge.

On , there were unfamiliar proceedings in the police-court of the town of Woodbridge. Two people had refused to pay their licenses. A strange thing to do, surely, for has not the Government imposed taxation in order to carry on the business of the nation? The result of refusal must be a fine or imprisonment, or how otherwise can money be collected? People are not all yet such good citizens that they give joyfully. But here were two people, following the example of many others, who deliberately refused payment because they wished to demonstrate to the Government and the local authorities that if they exact taxes they must give the equivalent of representation. The magistrates were very sympathetic and listened patiently to the case we put before them.

“You belong to the superior sex, then, I suppose?” said the Chairman to Mrs. [Hortense] Lane.

“No,” she replied; “we look upon the sexes as equal.”

“Do you plead guilty to keeping a dog unlawfully without a license?” I was asked.

“I do not acknowledge it was unlawful,” was the reply. “I am not a person in the eyes of the law.”

On being asked if there was anything I wished to say, I replied: “Yes. I wish to request the Bench to petition Mr. [Prime Minister Herbert Henry] Asquith to give facilities for the Conciliation Bill put down for to be passed into law. If magistrates would do their part in bringing about this great justice they would not be troubled with Suffragettes in court.”

Afterwards we held a meeting outside, and Mrs. Stansfield and Mrs. [Isabel] Tippett made clear the meaning of our protest. Up to the present no proceedings have been taken, although we, of course, refused to pay the fines imposed. Can it be that the local authorities are not going to take proceedings? If so, we have gained a moral victory, and it is a good augury for the future of our movement.

Constance E. Andrews.

The Vote tends to refer to people as Mr., Mrs., or Miss Lastname, without any prior reference that clarifies more specifically just who it is they’re talking about. I have been unable to find a first name for “Mrs. Lane” for example, which also makes it difficult to find much more information about her (although she will also appear in some other Vote articles).

Thanks to reader Jenny Holmes, Hortense Lane’s great-granddaughter, for giving me the secret of her first name and allowing me to discover more about her remarkable life.

Also in the same issue:

Women and Taxation

To the Editor of The Vote.

Dear Madam,— Since , when distraint was last levied at my residence on account of my refusal to submit to the tyranny of taxation without representation, I have paid no taxes, and, until quite recently, I have not been unduly pressed. Lately, however, I received an official intimation that unless the amount outstanding for income tax be paid forthwith proceedings would be commenced in the High Court of Justice to recover the same. A lengthy correspondence between Mr. F.M. Spencer Lewin, solicitor, acting for me, and the Secretary of the Inland Revenue Department, has ensued. The concluding paragraphs of Mr. Lewin’s latest communication (to which as yet no answer has been received) contain points of interest to tax resisters, and are quoted below:—

…My client desires me to especially invite your reconsideration of the threat of legal proceedings in the High Court.

The whole purport of Section 86, and what I may term the affiliated sections in the Taxes Management Act, 1880, show that distraint is primarily the remedy, and that proceedings in the High Court are only resorted to in the case of a collector making a return of deficiencies.

The words of Sub-Section 1 of Section 86 are, to my mind, obligatory upon the collector to distrain in the first place: “If a person refuses to pay… such collector may, and he is thereunto authorised and required for non-payment thereof, to distrain, &c.” Surely nothing could be clearer than this.

In case there should still be in your mind the same misapprehension as existed at the time of writing me your letter of , I would take this opportunity of pointing out once again that there are goods of Miss Lawson’s upon which the distraint could be made, as it has been heretofore, and this fact most be within the knowledge of the Local Tax Authorities.

One does not like to use the word “oppression” in official correspondence, but I am bound to say that if, in face of my distinct statements in this letter, the authorities still persist in using the ponderous machinery of High Court procedure to collect this small amount, it would be as near an injustice as one would expect to get.

 — Yours faithfully, Marie Lawson.
Women’s Tax Resistance League.
.


The Vote

From the issue of The Vote:

Imprisonment of Miss [Constance E.] Andrews at Ipswich.

Our Hon. District Organizer for East Anglia has been sent to prison for one week in the second division as a consequence of her plucky and conscientious fight against taxation without representation. Miss Andrews was sentenced a month ago, but was only arrested morning. Our prisoner will be released on from Ipswich Prison, and every member in the district should be there to welcome her. A public meeting will be held in the evening, and will be addressed by Mrs. [Charlotte] Despard and Miss [Marguerite A.] Sidley.

Sale at Woodbridge.

Our report is taken from The East Anglian Daily Times:—

“Do you want a waggon?” seemed to be a sort of catch phrase at Woodbridge yesterday, and the explanation was a huge farm waggon, to be seen in the centre of Market Hill. It bore the names of Knight and Lane, of Cowslip Dairy, Witnesham, and stood there a silent witness to the enthusiasm of two ladies, Dr. Elizabeth Knight and Mrs. [Hortense] Lane, in the cause of “Votes for Women.” The preliminary stages, leading to the seizure of the waggon by the police, have previously been related in our columns. The two ladies named are joint occupiers of a farm, but each separately owns a dog and a governess-car. The law requires “persons” who own such luxuries shall pay a tax for the privilege, and the ladies say, “No, we are not persons in the eyes of the law when the law says certain persons shall have a Parliamentary vote, and therefore if the State won’t have our vote it shall not have our money.”

There was many a sharp contest of wits over the subject of Women’s Suffrage, and from these it was quite evident that there was no real hostile feeling amongst the men present. On the other hand, there were many admissions of belief in the principle that a woman owning property should have a vote for a Parliamentary candidate, but there seemed to be a consensus of opinion against women entering Parliament.

Miss Alison Neilans, the chief star in the local Suffragette firmament on Thursday, stood with her back to one of the waggon wheels and “held her own” with all the half-serious, half-chaffing comment from farmers and merchants’ representatives on the cause of women’s rights.

At length the time for the sale arrived, and the business was very quickly over. Miss Neilans obtained the auctioneer’s permission to give a two-minutes’ speech in explanation of the proceedings, and she occupied 59½ seconds. Then Mr. Arnott mounted the waggon for the purpose of selling it. The bidding started at £3, and mounted quickly to £8, when by slower degrees it reached £9 10s., at which figure the waggon was knocked down to Mr. Rush.

Thereafter the Suffragettes again took possession of the waggon, and Miss Neilans led off in a very capable speech dealing with the well-known arguments about representation and taxation going together, in a bright and original manner. The happy and successful home, she said, was where the man and the woman each took a share in its affairs, and not where one had the upper hand. She disapproved of the nagging woman as much as of the man who beat his wife. The politics of the State was the housekeeping of the nation, and women should have their share in the work.

Mrs. [Isabel] Tippett also addressed the meeting.

The waggon was then decorated and driven to Ipswich, where a demonstration had been well advertised for 8 p.m. Miss Andrews took the chair and was well received, but the crowd of rowdy youths had considerably increased their forces before Mrs. Tippett, who was the next speaker, had finished, and when Miss Neilans had been speaking a few minutes, the singing and shouting made it quite impossible for the audience to hear a word. As, however, the noisy element were quite few in proportion to those genuinely interested and anxious to hear, Miss Neilans turned her back on the rowdies, and for over half an hour held the serious attention of quite a large section of those around, in spite of the din behind. A collection could not be taken, but many men and women came near and pressed money into the speaker’s hand, and when the meeting ended, it was felt that much sympathy had been gained.

Mrs. Tippett and Miss Andrews gave great help with speaking, and an excellent sale of The Vote was made, both at Woodbridge and Ipswitch.

―Edith How Martyn.

Another article from the same issue concerns a meeting at Caxton Hall and includes this note:

Mrs. Despard, who was in the chair, spoke in cheerful, anticipatory vein of the trend of events. A sense of hope, a sense of expansion, a sense of exhilaration, she said, was in the air; yet, in spite of our confidence, we must not relax our efforts, for it was sometimes in the last stages of work, just before reforms were accomplished, that obstruction became strongest. She spoke of the activity of the Women’s Freedom League at the present time in the direction of Tax Resistance. During the past week she had attended several auction sales of goods of members of the Women’s Freedom League, who were following the example of John Hampden and fighting for a great principle — the right to exercise the duties of citizens and to resist the payment of taxation while their citizenship was unrecognised. Her own goods were to be sold on the morrow, and she would not allow them to be bought in. When they had taken everything she possessed they would have to again imprison her; but she ventured to think that before that day arrived the Conciliation Bill would have passed, and women would begin to come into their own.

Alongside that report was one about the auctioning off of Despard’s property:

Sale of Mrs. Despard’s Goods.

A scene which was probably never equalled in the whole of its history took place at the Oxenham Auction Rooms, Oxford-street, on . About a fortnight before the bailiffs had entered Mrs. Despard’s residence in Nine Elms and seized goods which they valued at £15. Our President, for some years past, as is well known, has refused to pay her income-tax and inhabited house duty on the grounds that taxation and representation should go together; and this is the third time her goods have been seized for distraint. It was not until the day before —  — that Mrs. Despard was informed of the time and place where her furniture was to be sold. In spite of this short notice — which we learn on good authority to be illegal — a large crowd composed not only of our own members but also of women and men from various Suffrage societies gathered together at the place specified in the notice.

When “Lot 325” was called Mrs. Despard mounted a chair, and said, “I rise to protest, in the strongest, in the most emphatic way of which I am capable, against these iniquities, which are perpetually being perpetrated in the name of the law. I should like to say I have served my country in various capacities, but I am shut out altogether from citizenship. I think special obloquy has been put upon me in this matter. It was well known that I should not run away and that I should not take my goods away, but the authorities sent a man in possession. He remained in the house — a household of women — at night. I only heard of this sale, and from a man who knows that of which he is speaking, I know that this sale is illegal. I now claim the law — the law that is supposed to be for women as well as men.”

The whole assembly listened in respectful silence to our President’s dignified protest, upon the conclusion of which all Suffragists present, and many other sympathisers left for the Gardenia where a very successful meeting was held.


The Vote

From the issue of The Vote:

Tax Resistance League.

On , Mrs. [Margaret] Kineton Parkes addressed a meeting of the members of the Fleet National Union on the principles of tax resistance, and a ballot was taken in order to instruct delegate how to vote at July Conference. On , a drawing room meeting was given by Mrs. [Louisa] Jopling Rowe in her large studio, and she herself presided. Speeches were made by Mrs. [Caroline] Louis Fagan, Mrs. Kineton Parkes and Mr. Laurence Housman, the latter dealing in a most interesting and exhaustive way with the tax resistance movement from an historical point of view.

A very successful protest was made at Finchley on in connection with the seizure of property belonging to Miss [Sarah] Benett, late hon. treasurer of the W.F.L. By courtesy of the auctioneer, Miss Bennet, was allowed to explain her reason for resisting payment of taxes. A very successful open-air meeting was held afterwards.

Another article in the same issue contained this note:

Mrs. [Edith] How Martyn announced that Mrs. [Emma] Sproson, a member of the National Executive of the Women’s Freedom League, was serving a term of seven days’ imprisonment in the third division for refusing to pay her dog license. This was the third time Mrs. Sproson had suffered imprisonment in connection with the militant suffrage agitation. The Women’s Freedom League had taken up tax-resistance as a part of their propaganda three years ago. Mr. Keir Hardie had stated in the House of Commons that twenty-five million pounds flowed yearly into the coffers of the national exchequer as a result of the indirect taxation of women. If that money could be withheld, or if all women who were directly taxed would refuse to pay until they were enfranchised, they would not long have to wait for their political emancipation. The speaker then dealt with the political situation as regards the Women’s Bill.

Also from the same issue:

Miss Andrews Released.

On , Miss Constance Andrews — our honorary organizer for the East Anglian district — was arrested and taken to Ipswich gaol, there to spend a week because she refused to pay her dog tax. Here was a chance for the local branch, and they seized it. I went down on , and we soon got all the preliminary arrangements made for a welcome to Miss Andrews. The little town has been buzzing with suffragettes and their doings. Everyone has been talking of Miss Andrews and our preparations to receive her. Open-air meetings, bill-distributing, the carrying of trimmed posters, pushing the decorated coster’s barrow (covered with The Vote and posters) through the town, — all have served to draw the attention of the townsfolk to the fact that something unusual was astir. Our two meetings on Cornhill were well attended, and the behaviour of the crowds was remarkably good.

On morning a very large crowd — described in the local press as “an immense gathering” — collected outside the prison to cheer Miss Andrews on her release. Mrs. [Charlotte] Despard — “the grand old lady of the Women’s movement,” to quote again from the East Anglian Daily Times — drove up in an open cab, with Mrs. [Isabel] Tippett and Mrs. Bastian. Shortly after her arrival Miss Andrews was released, a photographer standing on a wall opposite the prison gate being the first to give the news. The outer gate opened, and as our ex-prisoner came out a lusty chorus of “hurrahs!” showed the sympathy of the crowd. Mrs. Despard said a few words of welcome, and then we formed up in a little procession behind the Ipswich “Dare to be Free” banner, and walked to our rooms in Arcade-street, the cab with Miss Andrews in Mrs. Tippett’s place bringing up the rear. The large crowd followed us all the way, and enquiring heads were thrust through open windows all along the route.

On our arrival at the rooms, we found a dainty breakfast set out for us at long tables, placed at right-angles to each other. Japanese table napkins, floral decorations, placards on the walls, all were in the green, white and gold. After breakfast Mrs. Hossack, from the chair, paid a warm tribute to Miss Andrew’s work. Mrs. Despard, in her own inspiring way addressed the gathering after the enthusiastic singing of “For she’s a jolly good fellow,” and Miss Andrews gave us a vivid account of her life in prison. Among other things, she said there were only four other women besides herself in prison.…

…Altogether we feel that Miss Andrews has done a great service to the local work by her protest and imprisonment, and made possible a splendid week’s work, which we hope will leave a lasting impression.

Marguerite A. Sidley.


The Vote

From the issue of The Vote:

Tax Resistance.

At Woldingham.

We learn from Miss Mary Anderson that her house has been “entered” by the authorities, and that some of her goods, among them a copy of the famous picture, “Hope,” by G.F. Watts, have been seized to pay the taxes claimed by a Government which denies representation to women. The sale will take place at Woldingham on , and will be followed by a meeting in the Public Hall. All friends are cordially invited to be present, especially those living in Croydon, Thornton Heath and South London district.

The Woodbridge “Annual.”

On Dr. [Elizabeth] Knight was summoned to appear at the Woodbridge Police-court for non-payment of her dog-tax. As it was not convenient for her to attend, Miss [Constance] Andrews went in her place again to protest against taxation without representation. She was supported by Miss Bobby and Miss Pratt. The Woodbridge Police-court compares very favourably with the London ones, and patience is not lacking in the way it was at Marlborough-street. When our case came on Miss Andrews asked to be allowed to make a statement; this was refused, but she made it all the same, and it took the form of a Suffrage tax-resistance speech. In reply to a question why Dr. Knight did not appear, it was pointed out she had professional duties to attend to, and they might take the form of certifying a man to be insane thereby depriving him of his vote, while she herself was not counted capable of exercising one. After some consultation a fine of 30s. and 14s. cost was levied; failing this, distraint and in default 7 days’ imprisonment. Whereupon the Suffragists made a further protest in court, and then held a meeting outside. Miss Andrews addressed an orderly crowd for forty minutes, one man who tried to create a disturbance being promptly ejected. The next act of this annual drama will be the sale of the wagon which has become historic in the history of tax-resistance.

At Balham.

On , Miss Helen Smith’s goods were sold for tax-resistance at Philip’s Auction Rooms, Balham. Mrs. Tanner spoke on behalf of the Freedom League, of which Miss Smith is a member. Mrs. [Leonora?] Tyson took the chair. Mrs. [Margaret] Kineton Parkes and Mrs. Teresa Gough also spoke. The crowd was very large and quite orderly. The speakers had an excellent hearing. The resolution of protest was passed with only a few dissentients.

Women’s Tax Resistance League

Our members are still protesting against the sale of their goods to pay King’s taxes. On , goods belonging to Miss [Ina] Moncrieff were sold at Harding’s Auction Rooms, near Victoria Station. Miss Hicks and Mrs. Kineton Parkes spoke at the meeting, and a neighbourhood that was once distinctly hostile has become thoroughly sympathetic.

On , Mrs. Portrey’s goods were sold at the Harrow. A garden-party was given by Mrs. Huntsman, of the Women’s Freedom League, and the procession to the auction-room started from her house, it being a joint demonstration of the Tax Resistance and Freedom Leagues. Mrs. Kineton Parkes presided, and Mrs. [Charlotte] Despard and Mr. Laurence Housman spoke at the open-air meeting to a large crowd, which was gradually won over to sympathy with the arguments of the resisters, and finally passed a resolution approving tax-resistance.

Also from the same issue:

London and Suburbs — Harrow

The Branch wishes to express its very hearty thanks to our President and Mr. Laurence Housman for the splendid speeches they made at our garden meeting on . Six new members were enrolled, and £4 8s. taken in collection. A large crowd assembled and the meeting was in every way a great success. After tea a procession was formed up to go to the protest meeting which was to be held after the sale of Mrs. Portrey’s goods for tax-resistance. Mrs. Kineton Parkes made a splendid protest in the auction-room, and an open-air meeting followed, at which Mrs. Despard, Mrs. Parkes and Mr. Housman all spoke again. The tax-resistance banners and the W.F.L. pennons marching down in procession created a great effect in Wealdstone.

Scotland — Edinburgh.

Suffrage Shop, 90, Lothian-road.

We have not yet quite arrived at the happy state of “not even being asked to pay our taxes.” About ten days ago we received once more the Sheriff Officer’s intimation that if the tax be not paid within three days our goods would be seized and sold, and now await developments, as needless to say the tax remains unpaid.…


The Vote

From the issue of The Vote:

Questioned on the Mark Wilks case in Parliament, the Chancellor of the Exchequer admitted the ridiculous condition of the law, but was prepared to enforce it again in the same fashion to enrich his Treasury. In the House of Lords, with even greater cynicism and dishonesty, Lord Ashby St. Ledgers denounced Mr. Wilks’s action as “in the nature of a political demonstration,” and said that “this imprisonment was intended to be a deterrent, a result to a great extent achieved, as other husbands were not likely to put themselves to the same sort of inconvenience.” He admitted “illogicality” and “a certain substratum of hardship,” and “something especially out of date,” in a husband being imprisoned for failure to pay his wife’s taxes. The Lord Chancellor agreed that the laws were full of anomalies, but appeared to think change even more dangerous, and involved himself in the following luminous remark:— “They would have to be very careful lest in making changes they stumbled into the temptation to take advantage of provisions which belonged to a past state of law, while at the same time taking advantage of changes which had been made in quite another direction.”

Also from the same issue:

Tax Resistance.

Dr. Elizabeth Knight, hon. treasurer of the W.F.L., was “hauled up” before the Justices of the Peace for non-payment of dog license at the Hampstead Petty Sessions, Rosslyn-hill. Writing this in time to go to press, we do not know the result; but if our treasurer is penalised for this time-honoured protest against the upkeep of an unrepresentative Government, the W.F.L. members, we are certain, will rally strongly to a great demonstration in support of her action.

Mrs. Fyffe’s protest was a great success, a procession marching from Roxborough-mansions, Kensington, to the auction rooms at Westbourne-grove. Miss Constance Andrews carried the W.F.L. banner and moved the following resolution:—

That this meeting protests against the seizure and sale of Mrs. Fyffe’s goods, and is of opinion that the tax-paying women of this country are justified in refusing to pay all imperial taxes until they are allowed a voice in deciding how these large sums of money shall be spent.

The John Hampden banner and other colours were carried, and speeches were made from a carriage decorated in the brown and black of the W.T.R.L. by Mrs. [Anne] Cobden Sanderson, Miss [Constance] Andrews, Mrs. [Caroline] Louis Fagan, and the Rev. Charles Baumgarten.

Also in the same issue:

Women Writers’ Suffrage League.

…An extraordinary general meeting was held on … Mrs. Rentoul Esler in the chair.

Business: To confirm the election of Mrs. Flora Annie Steel as president of the society (vice Miss Elizabeth Robins, resigned). On the agenda: “Whether the W.W.S.L. should, as a society, resist the new insurance tax and refuse to insure their secretary, with her full consent to their so doing?”

A brief report from the Stamford Hill branch noted that “Mr. Mark Wilks’ reception was well attended by our Branch, and the crowded meeting testified to the high appreciation we all feel of his and Dr. Elizabeth Wilks’ plucky protest against the vagaries of Income-tax Law.”


The Vote

From the issue of The Vote:

Tax Resistance.

The Unsold Waggon at Ipswich.

There is a waggon on the Cowslip Farm at Witnesham, Suffolk, which has become quite celebrated. It has been sold twice annually for and still remains on the same farm.

It was drawn into Bond’s Sale Yard at Ipswich on , and the plate on it disclosed it as the property of Dr. Elizabeth Knight and Mrs. [Hortense] Lane. A placard described it as Lot 21, and when the other lots had been sold the auctioneer approached the waggon, followed by a large crowd who were curious to see what was the meaning of three women being seated inside, apparently with a set purpose. Just as the crowd assembled Dr. Knight came into the sale yard to look after the welfare of her property.

Miss Andrews asked the auctioneer if she might explain the reason for the sale of the waggon, and, having received the necessary permission was able to give an address on tax resistance, and to show how it is one of the weapons employed by the Freedom League to secure the enfranchisement of women. Then came the sale — but beforehand the auctioneer said he had not been aware he was to sell “distressed” goods, and he very much objected to doing so. He declared that he regarded Dr. Knight and Mrs. Lane as persons, and thereby showed himself to be in advance of the law of the country. The meeting and the auctioneer together made the assembly chary of bidding, and the waggon was not sold, which was a great triumph for the tax-resisters. Further developments are eagerly awaited, for it is assumed that the Government will not thus easily give up its claim to tax unrepresented women, and will endeavour to find a less scrupulous auctioneer. Miss Trott and Miss Bobby helped to advertise the meeting by carrying placards round the crowded market.

C[onstance].E.A[ndrews].

Women’s Tax Resistance League.

At a Members’ Meeting at the offices of the League on , with Mrs. [Anne] Cobden Sanderson in the chair, speeches were given on the following subjects:— “The Recent Sales and Protests,” by Mrs. Kineton Parkes; “Married Women’s Dividends” — test case, by Mrs. [Ethel] Ayres Purdie; “Married Women and Income Tax,” by Miss Amy Hicks, M.A.; an interesting discussion followed.

Sales of the Week.

On , Mrs. Skipwith, 13, Montagu-square, W., and Gorse Cottage, Woking, had a silver dish sold at Woking for refusal to pay Property Tax. A good protest meeting was held, the speaker being Mrs. [Myra Eleanor] Sadd Brown. On , a clock, belonging to Miss Bertha Brewster was sold by auction at Wilson’s Repository, Chenies-mews, Gower-street, because of non-payment of Inhabited House Duty. At the subsequent protest meeting at the corner of Grafton-street, and Tottenham Court-road, the speakers were Mrs. Cobden Sanderson, Miss Sarah Bennet, and others. On at Eastchurch, Kent, Miss [Kate] Raleigh’s goods were sold for refusal to pay Imperial Taxes. The speakers were Mrs. Sadd Brown, Mrs. Kineton Parkes, and Miss Raleigh.


Rallies outside the courthouse or prison are one way of supporting resisters who are looking at doing time for taking their stand (see The Picket Line for ), and supporting their families while they’re being held captive is another (see The Picket Line for ).

Other ways to show support are to accompany resisters as they go to prison, to visit them or correspond with them while they are inside, and to be there to meet them when they are released. Today I’ll give some examples of these ways of showing support for imprisoned tax resisters.

Accompanying resisters to prison

  • When elderly council tax rebel Sylvia Hardy was threatened with jail in , her supporters organized a convoy of cars to accompany her to the jail as a show of support.
  • In , Annuity Tax resisters in Edinburgh, Scotland, would go to prison in a parade of protesters. One description of such a procession read:

    [H]e 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… 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.

  • When Kate Harvey went to prison for her resistance as part of the Women’s Tax Resistance League, fellow-resisters Charlotte Despard and Mary Anderson accompanied her to the prison gates. When Elizabeth Knight was imprisoned on similar charges, she was accompanied to Holloway by resisters Florence Underwood and Isabel Tippett.

Visiting resisters in prison

  • Thomas Story, an English Quaker who was visiting the American colonies, was able to help two Quakers from Rhode Island who were in prison for not paying a militia exemption tax after having been drafted and refusing to fight. Story helped them hold a Quaker meeting in the prison itself, and also (having some legal experience) tried to assist them in court.
  • When Zerah Colburn Whipple was imprisoned for failing to pay a war tax in , it was a comfort to him to have friends on the outside trying to get in. He wrote: “Our friend John J. Copp, proved himself a true friend indeed. Knowing that I would be lonely in the jail, he visited me every day after he learned that I was there, and when the keeper refused him admission, he demanded it as his right to visit his client, and claimed the right to see me alone too, which was granted.”
  • The Trafalgar Square Defendants’ Campaign helped to organize prison visits to people who had been imprisoned in the Poll Tax rebellion.

Corresponding with imprisoned resisters

I’ve done a lot of volunteer work with the Prison Literature Project in Berkeley, California. Most of the letters we get are from prisoners requesting books — which makes sense, because that’s the sort of letter we explicitly ask for. But a pretty hefty percentage of the letters we get are just expressing gratitude for the books and letters we previously sent — heartfelt, often heartbreaking gratitude, especially since many of the prisoners are of limited means and can barely afford to put a stamp on a letter.

This impresses on me how meaningful it is for people behind bars to get letters from friends outside.

  • The Anarchist Black Cross of New York City held a letter-writing evening for imprisoned war tax resister Carlos Steward in .
  • Brian Wright was the first person thrown in prison for Poll Tax resistance, during the rebellion in the United Kingdom, in . While there he received over 800 cards and letters from supporters. The Trafalgar Square Defendants’ Campaign made it a policy to ensure that at least one personal letter per prisoner per week came from someone in the campaign.
  • When Kate Harvey had barricaded herself in her own home to try to defeat government attempts to seize her property for taxes, a supporter sent her a poem to keep her mood up:

    Good luck, my friend, I wish to thee,
    In thy brave fight ’gainst tyranny.
    Bracken Hill Siege will bring good cheer
    To those who hold our Freedom dear,
    And fight the good fight far and near.

    And when oppression is out-done,
    And Liberty, at last, is won,
    When women civic rights possess,
    They’ll think, I hope, with thankfulness,
    Of those who bore the battle’s stress.

  • When a Colorado doctor was jailed for refusing to pay federal income taxes that fund weapons of mass destruction, it was reported that “[l]etters of approval have been pouring in to Dr. Evans, and since he is only allowed to write very few, his mother in Philadelphia has taken up the task of acknowledging them, sending at the same time a typewritten sheet explaining the affair in detail.”

Welcoming resisters back from prison

  • The campaign to resist Thatcher’s Poll Tax organized a march to Brixton Prison, which held most of the resisters then in custody. Police attacked the march and arrested 135 people. “That evening,” says campaign volunteer Danny Burns, “volunteers were sent to every police station to welcome those who were released on bail.” This served not only to show solidarity, but also to make the arrested people aware of the legal support available to them and to encourage them to cooperate in their defense.
  • When Constance Andrews of the Women’s Tax Resistance League was released after having been jailed for a week for failure to pay a dog license tax, “a very large crowd — described in the local press as ‘an immense gathering’ — collected outside the prison to cheer Miss Andrews on her release.” A procession with suffrage banners walked along with Andrews as she walked from the prison to a reception held in her honor.
  • When Mark Wilks was released from prison for failure to pay his wife’s income tax in , the Women’s Tax Resistance League held a reception for the Wilkses, saying that “not only do they wish to do honour to those who have made such a brave stand for tax resistance, but to use the occasion, as one of many others, to keep before the public mind the necessity for the alteration of the laws.”
  • Katsuki James Otsuka served a 120-day sentence for refusing to pay war taxes to the U.S. government (and then refusing to pay the fine he was given for his initial refusal) in . A group of supporters demonstrated outside the prison at the time of his anticipated release, though “four carloads of state police” broke up the demonstration at one point, smashing a picket sign that read “You did right in refusing to pay taxes for A-bombs.”
  • During the white supremacist rebellion against the Reconstruction state government in Louisiana a man named Edward Booth was imprisoned for 24 hours for refusing to pay a license tax.

    [I]t was agreed among his immediate personal friends, the members of the tax resisting association and their sympathizers, to make a grand demonstration, at the hour of his release, and escort him to his place of business, to show their sympathies, and in what approbation he was held for having become the object of an oppression, in the defence of his personal rights.

    Before the hour of his release, a large concourse of people assembled before the doors of the prison, to hail the deliverance of the prisoner, and the anteroom was thronged with friends anxious to proffer the hand of sympathy and condolence. … Mr. Booth filed out of the room and stepped into a carriage in waiting, amid rousing cheers and a stirring air from the band. The carriage led off, followed by the band and the large concourse of people, who gradually fell into an orderly line of twos, to the number of about 400.

    The marchers hung an effigy of the Reconstruction governor from a lamp post while loudly cheering. When the procession reached Booth’s place of business, he gave a speech thanking the crowd for their support and urging them to renew their resistance.
  • William Tait, editor of Tait’s Edinburgh Magazine, was imprisoned for refusing to pay the Annuity Tax in that city, which went to support the official church, of which Tait was not a member. After four days, he was released. The Scotsman covered the story:

    [Tait] stepped into the open carriage, drawn by four horses, which stood on the street… 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… 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 tactic that I’ve encountered on many occasions in my research into tax resistance campaigns is that of disrupting government auctions of goods, particularly those of seized from tax resisters. Here are several examples that show the variety of ways campaigns have accomplished this:

Religious nonconformists in the United Kingdom

Education Act-related resistance

Some disruption of auctions took place during the tax resistance in protest of the provisions of the Education Act that provided taxpayer money for sectarian education . The Westminster Gazette reported:

There was some feeling displayed at a sale of the goods of Passive Resisters at Colchester yesterday, the Rev. T. Batty, a Baptist minister, and the Rev. Pierrepont Edwards, locally, known as “the fighting parson,” entering into discussion in the auction room, but being stopped by the auctioneer, who said he did his work during the week and he hoped they did theirs on Sundays. At Long Eaton the goods of twenty-three Passive Resisters were sold amid demonstrations of hostility to the auctioneer. A boy was arrested for throwing a bag of flour.

The New York Times reported that “Auctioneers frequently decline to sell goods upon which distraints have been levied.” And the San Francisco Chronicle noted:

Difficulty is experienced everywhere in getting auctioneers to sell the property confiscated. In Leominster, a ram and some ewe lambs, the property of a resistant named Charles Grundy, were seized and put up at auction, as follows: Ram, Joe Chamberlain; ewes, Lady Balfour, Mrs. Bishop, Lady Cecil, Mrs. Canterbury and so on through the list of those who made themselves conspicuous in forcing the bill through Parliament. The auctioneer was entitled to a fee under the law of 10 shillings and 6 pence, which he promptly turned over to Mr. Grundy, having during the sale expressed the strongest sympathy for the tax-resisters. Most of the auction sales are converted into political meetings in which the tax and those responsible for it are roundly denounced.

Edinburgh Annuity Tax resistance

Auction disruptions were commonplace in the Annuity Tax resistance campaign in Edinburgh. By law the distraint auctions (“roupings”) had to be held at the Mercat Cross — the town square, essentially — which made it easy to gather a crowd; or sometimes in the homes of the resisters. Tait’s Edinburgh Magazine reported of one of the Mercat Cross roupings:

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.

Sheriff Clerk Kenmure Maitland appeared before a committee that was investigating the resistance campaign. He mentioned that “Mr. Whitten, the auctioneer for sheriff’s sales, was so much inconvenienced and intimidated that he refused to take any more of those sales.”

Q: What was Mr. Whitten’s express reason for declining to act as auctioneer?

A: He was very much inconvenienced on that occasion, and he believed that his general business connection would suffer by undertaking these sales, and that he would lose the support of any customer who was of that party.

Q: It was not from any fear of personal violence?

A: That might have had a good deal to do with it.

Q: Was Mr. Whitten the only auctioneer who declined?

A: No. After Mr. Whitten’s refusal I applied to Mr. Hogg, whose services I should have been glad to have obtained, and he said he would let me know the next day if he would undertake to act as auctioneer; he wrote to me the next day saying, that, after consideration with his friends, he declined to act.

Q: Any other?

A: I do not remember asking any others. The rates of remuneration for acting as auctioneer at sheriffs’ sales are so low that men having a better class of business will not act. I had to look about among not first-class auctioneers, and I found that I would have some difficulty in getting a man whom I could depend upon, for I had reason to believe that influence would be used to induce the auctioneer to fail me at the last moment.

It was difficult for the authorities to get any help at all, either from auctioneers, furniture dealers, or carters. The government had to purchase (and fortify) their own cart because they were unable to rent one for such use.

Here is an example of an auction of a resister’s goods held at the resister’s home, as described in the testimony of Thomas Menzies:

A: I saw a large number of the most respectable citizens assembled in the house, and a large number outside awaiting the arrival of the officers who came in a cab, and the indignation was very strong when they got into the house, so much so that a feeling was entertained by some that there was danger to the life of Mr. Whitten, the auctioneer, and that he might be thrown out of the window, because there were such threats, but others soothed down the feeling.

Q: There was no overt act or breach of the peace?

A: No. The cabman who brought the officers, seeing they were engaged in such a disagreeable duty, took his cab away, and they had some difficulty in procuring another, and they went away round by a back street, rather than go by the direct way.

Q: Did Mr. Whitten, from his experience on that occasion, refuse ever to come to another sale as auctioneer?

A: He refused to act again, he gave up his position.

He then described a second such auction:

A: The house was densely packed; it was impossible for me to get entrance; the stair was densely packed to the third and second flats; when the policemen came with the officers, they could not force their way up, except with great difficulty. The consequence was, that nearly the whole of the rail of the upper storey gave way to the great danger both of the officers and the public, and one young man I saw thrown over the heads of the crowd to the great danger of being precipitated three storeys down. Then the parties came out of the house, with their clothes dishevelled and severely handled; and the officer on that occasion will tell you that he was very severely dealt with indeed, and Mr. Sheriff Gordon was sent for, so much alarm being felt; but by the time the Sheriff arrived things were considerably subdued.

Sheriff Clerk Maitland also described this auction:

I found a considerable crowd outside; and on going up to the premises on the top flat, I found that I could not get entrance to the house; the house was packed with people, who on our approach kept hooting and shouting out, and jeering us; and, as far as I could see, the shutters were shut and the windows draped in black, and all the rooms crowded with people. I said that it was necessary to carry out the sale, and they told me to come in, if I dare.

On another occasion, as he tells it, the auction seemed to go smoothly at first, but the buyers didn’t get what they hoped for:

At Mr. McLaren’s sale everything was conducted in an orderly way as far as the sale was concerned. We got in, and only a limited number were allowed to go in; but after the officials and the police had gone, there was a certain amount of disturbance. Certain goods were knocked down to the poinding creditors, consisting of an old sofa and an old sideboard, and Mr. McLaren said, “Let those things go to the clergy.” Those were the only things which had to be taken away. There was no vehicle ready to carry them away. Mr. McLaren said that he would not keep them. After the police departed, he turned them out in the street, when they were taken possession of by the crowd of idlers, and made a bonfire of.

A summary of the effect of all of this disruption reads:

So strong was the feeling of hostility, that the town council were unable to procure the services of any auctioneer to sell the effects of those who conscientiously objected to pay the clerical portion of the police taxes, and they were consequently forced to make a special arrangement with a sheriff’s officer, by which, to induce him to undertake the disagreeable task, they provided him for two years with an auctioneer’s license from the police funds. In , it was found necessary to enter into another arrangement with the officer, by which the council had to pay him 12½ percent, on all arrears, including the police, prison, and registration rates, as well as the clerical tax; and he receives this per-centage whether the sums are recovered by himself or paid direct to the police collector, and that over and above all the expenses he recovers from the recusants. But this is not all; the council were unable to hire a cart or vehicle from any of the citizens, and it was found necessary to purchase a lorry, and to provide all the necessary apparatus and assistance for enforcing payment of the arrears. All this machinery, which owes its existence entirely to the Clerico-Police Act, involves a wasteful expenditure of city funds, induces a chronic state of irritation in the minds of the citizens, and is felt to be a gross violation of the principles of civil and religious liberty.

The Tithe War

William John Fitzpatrick wrote of the auctions during the Tithe War:

[T]he parson’s first step was to put the cattle up to auction in the presence of a regiment of English soldiery; but it almost invariably happened that either the assembled spectators were afraid to bid, lest they should incur the vengeance of the peasantry, or else they stammered out such a low offer, that, when knocked down, the expenses of the sale would be found to exceed it. The same observation applies to the crops. Not one man in a hundred had the hardihood to declare himself the purchaser. Sometimes the parson, disgusted at the backwardness of bidders, and trying to remove it, would order the cattle twelve or twenty miles away in order to their being a second time put up for auction. But the locomotive progress of the beasts was always closely tracked, and means were taken to prevent either driver or beast receiving shelter or sustenance throughout the march.

The Sentinel wrote of one auction:

Yesterday being the day on which the sheriff announced that, if no bidders could be obtained for the cattle, he would have the property returned to Mr. Germain, immense crowds were collected from the neighbouring counties — upwards of 20,000 men. The County Kildare men, amounting to about 7000, entered, led by Jonas Duckett, Esq., in the most regular and orderly manner. This body was preceded by a band of music, and had several banners on which were “Kilkea and Moone, Independence for ever,” “No Church Tax,” “No Tithe,” “Liberty,” &c. The whole body followed six carts, which were prepared in the English style — each drawn by two horses. The rear was brought up by several respectable landholders of Kildare. The barrack-gates were thrown open, and different detachments of infantry took their stations right and left, while the cavalry, after performing sundry evolutions, occupied the passes leading to the place of sale. The cattle were ordered out, when the sheriff, as on the former day, put them up for sale; but no one could be found to bid for the cattle, upon which he announced his intention of returning them to Mr. Germain. The news was instantly conveyed, like electricity, throughout the entire meeting, when the huzzas of the people surpassed anything we ever witnessed. The cattle were instantly liberated and given up to Mr. Germain. At this period a company of grenadiers arrived, in double-quick time, after travelling from Castlecomer, both officers and men fatigued and covered with dust. Thus terminated this extraordinary contest between the Church and the people, the latter having obtained, by their steadiness, a complete victory. The cattle will be given to the poor of the sundry districts.

Similar examples were reported in the foreign press:

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.

In a somewhat later case, a Catholic priest in Blarney by the name of Peyton refused to pay his income tax on the grounds that the law treated him in an inferior way to his Protestant counterparts. His horse was seized and sold at auction, where “the multitude assembled hissed, hooted, hustled, and otherwise impeded the proceedings.”

Irish factions

In , a Sinn Fein leader told a reporter that the group was pondering a tax strike, and predicted that “No Irish auctioneer would consent to act at [distraint] sales. Auctioneers would have to be imported from England. So would purchaser. Then Irish laborers would refuse to move the sold goods to the wharves and Irish sailors would refuse to carry it on their ships. England soon would find herself without the millions of pounds sterling that she now squeezes out of Ireland.”

There was precedent for this. During the Tithe War period and thereafter, the authorities had to go to extraordinary lengths to auction off seized goods. As one account put it:

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; and which would otherwise be rescued on the road.

The women’s suffrage movement in the United Kingdom

The tax resisters in the women’s suffrage movement in Britain were particularly adept in disrupting tax auctions and in making them opportunities for propaganda and protest. Here are several examples, largely as reported in the movement newsletter called The Vote:

  • “On a sale was held… of jewellery seized in distraint for income-tax… Members of the W.F.L. and Mrs. [Edith] How Martyn (Hon. Sec.) assembled to protest against the proceedings, and the usual policeman kept a dreary vigil at the open door. The day had been specially chosen by the authorities, who wished to prevent a demonstration…”
  • “The sale of Mrs. Cleeves’ dog-cart took place at the Bush Hotel, Sketty, on afternoon. The W.F.L. held their protest meeting outside — much to the discomfort of the auctioneer, who declared the impossibility of ‘drowning the voice outside.’ ”
  • “Notwithstanding the mud and odoriferous atmosphere of the back streets off Drury-lane, quite a large number of members of the Tax Resisters’ League, the Women’s Freedom League, and the Women’s Social and Political Union, met outside Bulloch’s Sale Rooms shortly after to protest against the sale of Miss Bertha Brewster’s goods, which had been seized because of her refusal to pay her Imperial taxes. Before the sale took place, Mrs. Gatty, as chairman, explained to at least a hundred people the reasons of Miss Brewster’s refusal to pay her taxes and the importance of the constitutional principle that taxation without representation is tyranny, which this refusal stood for. Miss Leonora Tyson proposed the resolution protesting against the injustice of this sale, and it was seconded by Miss F[lorence]. A. Underwood, and supported by Miss Brackenbury. The resolution was carried with only two dissentients, and these dissentients were women!”
  • “The goods seized were sold at the public auction room. Before selling them the auctioneer allowed Mrs. How Martyn to make a short explanatory speech, and he himself added that it was an unpleasant duty he had to perform.”
  • “A scene which was probably never equalled in the whole of its history took place at the Oxenham Auction Rooms, Oxford-street, on . About a fortnight before the bailiffs had entered Mrs. Despard’s residence in Nine Elms and seized goods which they valued at £15. Our President, for some years past, as is well known, has refused to pay her income-tax and inhabited house duty on the grounds that taxation and representation should go together; and this is the third time her goods have been seized for distraint. It was not until the day before —  — that Mrs. Despard was informed of the time and place where her furniture was to be sold. In spite of this short notice — which we learn on good authority to be illegal — a large crowd composed not only of our own members but also of women and men from various Suffrage societies gathered together at the place specified in the notice. ¶ When ‘Lot 325’ was called Mrs. Despard mounted a chair, and said, ‘I rise to protest, in the strongest, in the most emphatic way of which I am capable, against these iniquities, which are perpetually being perpetrated in the name of the law. I should like to say I have served my country in various capacities, but I am shut out altogether from citizenship. I think special obloquy has been put upon me in this matter. It was well known that I should not run away and that I should not take my goods away, but the authorities sent a man in possession. He remained in the house — a household of women — at night. I only heard of this sale, and from a man who knows that of which he is speaking, I know that this sale is illegal. I now claim the law — the law that is supposed to be for women as well as men.’ ”
  • “[A] most successful protest against taxation without representation was made by Mrs. Muir, of Broadstairs, whose goods were sold at the Auction Rooms, 120, High-street, Margate. The protest was conducted by Mrs. [Emily] Juson Kerr; and Miss Ethel Fennings, of the W.F.L., went down to speak. The auctioneer, Mr. Holness, was most courteous, and not only allowed Mrs. Muir to explain in a few words why she resisted taxation, but also gave permission to hold meeting in his rooms after the sale was over.”
  • “One of the most successful and effective Suffrage demonstrations ever held in St. Leonards was that arranged jointly by the Women’s Tax Resistance League and the Hastings and St. Leonards Women’s Suffrage Propaganda League, on , on the occasion of the sale of some family silver which had been seized at the residence of Mrs. [Isabella] Darent Harrison for non-payment of Inhabited House Duty. Certainly the most striking feature of this protest was the fact that members of all societies in Hastings, St. Leonards, Bexhill and Winchelsea united in their effort to render the protest representative of all shades of Suffrage opinion. Flags, banners, pennons and regalia of many societies were seen in the procession.… The hearty response from the men to Mrs. [Margaret] Kineton Parkes’s call for ‘three cheers for Mrs. Darent Harrison’ at the close of the proceedings in the auction room, came as a surprise to the Suffragists themselves.”
  • “On , the last item on the catalogue of Messrs. Whiteley’s weekly sale in Westbourne-grove was household silver seized in distraint for King’s taxes from Miss Gertrude Eaton, of Kensington. Miss Eaton is a lady very well known in the musical world and interested in social reforms, and hon. secretary of the Prison Reform Committee. Miss Eaton said a few dignified words of protest in the auction room, and Mrs. [Anne] Cobden Saunderson explained to the large crowd of bidders the reason why tax-paying women, believing as they do that taxation without representation is tyranny, feel that they cannot, by remaining inactive, any longer subscribe to it. A procession then formed up and a protest meeting was held…”
  • “At the offices of the collector of Government taxes, Westborough, on a silver cream jug and sugar basin were sold. These were the property of Dr. Marion McKenzie, who had refused payment of taxes to support her claim on behalf of women’s suffrage. A party of suffragettes marched to the collector’s office, which proved far too small to accommodate them all. Mr. Parnell said he regretted personally having the duty to perform. He believed that ultimately the women would get the vote. They had the municipal vote and he maintained that women who paid rates and taxes should be allowed to vote. (Applause.) But that was his own personal view. He would have been delighted not to have had that process, but he had endeavoured to keep the costs down. Dr. Marion McKenzie thanked Mr. Parnell for the courtesy shown them. A protest meeting was afterwards held on St. Nicholas Cliff.”
  • “Mrs. [Anne] Cobden-Sanderson, representing the Women’s Tax Resistance League, was, by courtesy of the auctioneer, allowed to explain the reason of the protest. Judging by the applause with which her remarks were received, most of those present were in sympathy.”
  • “The auctioneer was entirely in sympathy with the protest, and explained the circumstances under which the sale took place. He courteously allowed Mrs. [Anne] Cobden Sanderson and Mrs. [Emily] Juson Kerr to put clearly the women’s point of view; Miss Raleigh made a warm appeal for true freedom. A procession was formed and an open-air meeting subsequently held.”
  • “The auctioneer, who is in sympathy with the suffragists, refused to take commission.”
  • “[A] crowd of Suffragists of all shades of opinion assembled at Hawking’s Sale Rooms, Lisson-grove, Marylebone, to support Dr. Frances Ede and Dr. Amy Sheppard, whose goods were to be sold by public auction for tax resistance. By the courtesy of the auctioneer, Mr. Hawking, speeches were allowed, and Dr. Ede emphasized her conscientious objection to supporting taxation without representation; she said that women like herself and her partner felt that they must make this logical and dignified protest, but as it caused very considerable inconvenience and sacrifice to professional women, she trusted that the grave injustice would speedily be remedied. Three cheers were given for the doctors, and a procession with banners marched to Marble Arch, where a brief meeting was held in Hyde Park, at which the usual resolution was passed unanimously.”
  • “An interesting sequel to the seizure of Mrs. Tollemache’s goods last week, and the ejection of the bailiff from her residence, Batheaston Villa, Bath, was the sale held , at the White Hart Hotel. To cover a tax of only £15 and costs, goods were seized to the value of about £80, and it was at once decided by the Women’s Tax Resistance League and Mrs. Tollemache’s friends that such conduct on the part of the authorities must be circumvented and exposed. The goods were on view the morning of the sale, and as there was much valuable old china, silver, and furniture, the dealers were early on the spot, and buzzing like flies around the articles they greatly desired to possess. The first two pieces put up were, fortunately, quite inviting; £19 being bid for a chest of drawers worth about 50s. and £3 for an ordinary leather-top table, the requisite amount was realised, and the auctioneer was obliged to withdraw the remaining lots much to the disgust of the assembled dealers. Mrs. [Margaret] Kineton Parkes, in her speech at the protest meeting, which followed the sale, explained to these irate gentlemen that women never took such steps unless compelled to do so, and that if the tax collector had seized a legitimate amount of goods to satisfy his claim, Mrs. Tollemache would willingly have allowed them to go.”
  • “Under the auspices of the Tax Resistance League and the Women’s Freedom League a protest meeting was held at Great Marlow on , on the occasion of the sale of plate and jewellery belonging to Mrs. [Mary] Sargent Florence, the well-known artist, and to Miss Hayes, daughter of Admiral Hayes. Their property had been seized for the non-payment of Imperial taxes, and through the courtesy of the tax-collector every facility was afforded to the protesters to explain their action.”
  • “At the sale of a silver salver belonging to Dr. Winifred Patch, of Highbury, Steen’s Auction Rooms, Drayton Park, were crowded on by members of the Women’s Freedom League, the Women’s Tax Resistance League, and other Suffrage societies. The auctioneer refused to allow the usual five minutes for explanation before the sale, but Miss Alison Neilans, of the Women’s Freedom League, was well supported and cheered when she insisted on making clear the reasons why Dr. Patch for several years has refused to pay taxes while deprived of a vote. A procession was then formed, and marched to Highbury Corner, where a large open-air meeting was presided over by Mrs. [Marianne] Clarendon Hyde, of the Women’s Freedom League, and addressed by Mrs. Merrivale Mayer.”
  • “Practically every day sees a sale and protest somewhere, and the banners of the Women’s Tax Resistance League, frequently supported by Suffrage Societies, are becoming familiar in town and country. At the protest meetings which follow all sales the reason why is explained to large numbers of people who would not attend a suffrage meeting. Auctioneers are becoming sympathetic even so far as to speak in support of the women’s protest against a law which demands their money, but gives them no voice in the way in which it is spent.”
  • “The sale was conducted, laughably enough, under the auspices of the Women’s Freedom League and the Women’s Tax Resistance League; for, on obtaining entrance to the hall, Miss Anderson and Mrs. Fisher bedecked it with all the insignia of suffrage protest. The rostrum was spread with our flag proclaiming the inauguration of Tax Resistance by the W.F.L.; above the auctioneer’s head hung Mrs. [Charlotte] Despard’s embroidered silk banner, with its challenge “Dare to be Free”; on every side the green, white and gold of the W.F.L. was accompanied by the brown and black of the Women’s Tax Resistance League, with its cheery ‘No Vote, no Tax’ injunctions and its John Hampden maxims; while in the front rows, besides Miss Anderson, the heroine of the day, Mrs. Snow and Mrs. Fisher, were seen the inspiring figures of our President and Mrs. [Anne] Cobden Sanderson, vice-president of the W.T.R.L.
  • “…all Women’s Freedom League members who know anything of the way in which the sister society organises these matters should attend the sale in the certainty of enjoying a really telling demonstration…”
  • “From early in the day Mrs. Huntsman and a noble band of sandwich-women had paraded the town announcing the sale and distributing leaflets. In the afternoon a contingent of the Tax Resistance League arrived with the John Hampden banner and the brown and black pennons and flags. These marched through the town and market square before entering the hall in which the sale and meeting were to be held, and which was decorated with the flags and colours of the Women’s Freedom League. Mr. Croome, the King’s officer, conducted the sale in person, the goods sold being a quantity of table silver, a silver toilette set, and one or two other articles. The prices fetched were trifling, Mrs. Harvey desiring that no one should buy the goods in for her.”
  • “Miss Andrews asked the auctioneer if she might explain the reason for the sale of the waggon, and, having received the necessary permission was able to give an address on tax resistance, and to show how it is one of the weapons employed by the Freedom League to secure the enfranchisement of women. Then came the sale — but beforehand the auctioneer said he had not been aware he was to sell ‘distressed’ goods, and he very much objected to doing so.… The meeting and the auctioneer together made the assembly chary of bidding, and the waggon was not sold, which was a great triumph for the tax-resisters.… Miss Trott and Miss Bobby helped to advertise the meeting by carrying placards round the crowded market.”
  • “There was a crowded audience, and the auctioneer opened the proceedings by declaring himself a convinced Suffragist, which attitude of mind he attributed largely to a constant contact with women householders in his capacity as tax collector. After the sale a public meeting was held… At the close of the meeting many questions were asked, new members joined the League…”
  • The authorities tried to auction off Kate Harvey’s goods on-site, at her home, rather than in a public hall, so that they might avoid demonstrations of that sort. “On morning a band of Suffragist men carried placards through the streets of Bromley, on which was the device, ‘I personally protest against the sale of a woman’s goods to pay taxes over which she has no control,’ and long before , the time fixed for the sale, from North, South, East and West, people came streaming into the little town of Bromley, and made their way towards ‘Brackenhill.’ Punctually at the tax-collector and his deputy mounted the table in the dining-room, and the former, more in sorrow than in anger, began to explain to the crowd assembled that this was a genuine sale! Mrs. Harvey at once protested against the sale taking place. Simply and solely because she was a woman, although she was a mother, a business woman, and a tax-payer, she had no voice in saying how the taxes collected from her should be spent. The tax collector suffered this speech in silence, but he could judge by the cheers it received that there were many ardent sympathisers with Mrs. Harvey in her protest. He tried to proceed, but one after another the men present loudly urged that no one there should bid for the goods. The tax-collector feebly said this wasn’t a political meeting, but a genuine sale! ‘One penny for your goods then!’ was the derisive answer. ‘One penny — one penny!’ was the continued cry from both inside and outside ‘Brackenhill.’ Then men protested that the tax-collector was not a genuine auctioneer; he had no hammer, no list of goods to be sold was hung up in the room. There was no catalogue, nothing to show bidders what was to be sold and what wasn’t. The men also objected to the presence of the tax-collector’s deputy. ‘Tell him to get down!’ they shouted. ‘The sale shan’t proceed till he does,’ they yelled. ‘Get down! Get down:’ they sang. But the tax-collector felt safer by the support of this deputy. ‘He’s afraid of his own clerk,’ they jeered. Again the tax-collector asked for bids. ‘One penny! One penny!’ was the deafening response. The din increased every moment and pandemonium reigned supreme. During a temporary lull the tax-collector said a sideboard had been sold for nine guineas. Angry cries from angry men greeted this announcement. ‘Illegal sale!’ ‘He shan’t take it home!’ ‘The whole thing’s illegal!’ ‘You shan’t sell anything else!’ and The Daily Herald Leaguers, members of the Men’s Political Union, and of other men’s societies, proceeded to make more noise than twenty brass bands. Darkness was quickly settling in; the tax-collector looked helpless, and his deputy smiled wearily. ‘Talk about a comic opera — it’s better than Gilbert and Sullivan could manage,’ roared an enthusiast. ‘My word, you look sick, guv’nor! Give it up, man!’ Then everyone shouted against the other until the tax-collector said he closed the sale, remarking plaintively that he had lost £7 over the job! Ironical cheers greeted this news, with ‘Serve you right for stealing a woman’s goods!’ He turned his back on his tormentors, and sat down in a chair on the table to think things over. The protesters sat on the sideboard informing all and sundry that if anyone wanted to take away the sideboard he should take them with it! With the exit of the tax-collector, his deputy and the bailiff, things gradually grew quieter, and later on Mrs. Harvey entertained her supporters to tea at the Bell Hotel. But the curious thing is, a man paid nine guineas for the sideboard to the tax-collector. Mrs. Harvey owed him more than £17, and Mrs. Harvey is still in possession of the sideboard!”
  • “The assistant auctioneer, to whom it fell to conduct the sale, was most unfriendly, and refused to allow any speaking during the sale; but Miss Boyle was able to shout through a window at his back, just over his shoulder, an announcement that the goods were seized because Miss Cummins refused to submit to taxation without representation, after which quite a number of people who were attending the sale came out to listen to the speeches.”
  • “The auctioneer was very sympathetic, and allowed Miss [Anna] Munro to make a short speech before the waggon was sold. He then spoke a few friendly words for the Woman’s Movement. After the sale a meeting was held, and Mrs. Tippett and Miss Munro were listened to with evident interest by a large number of men. The Vote and other Suffrage literature was sold.”
  • “A joint demonstration of the Tax Resisters’ League and militant suffragettes, held here [Hastings] as a protest against the sale of the belongings of those who refused to pay taxes, was broken up by a mob. The women were roughly handled and half smothered with soot. Their banners were smashed. The police finally succeeded in getting the women into a blacksmith’s shop, where they held the mob at bay until the arrival of reinforcements. The women were then escorted to a railway station.”
  • “The auction sale of the Duchess of Bedford’s silver cup proved, perhaps, the best advertisement the Women’s Tax Resistance League ever had. It was made the occasion for widespread propaganda. The newspapers gave columns of space to the event, while at the big mass meeting, held outside the auction room…”
  • “When a member is to be sold up a number of her comrades accompany her to the auction-room. The auctioneer is usually friendly and stays the proceedings until some one of the league has mounted the table and explained to the crowd what it all means. Here are the banners, and the room full of women carrying them, and it does not take long to impress upon the mind of the people who have come to attend the sale that here is a body of women willing to sacrifice their property for the principle for which John Hampden went to prison — that taxation without representation is tyranny. … The women remain at these auctions until the property of the offender is disposed of. The kindly auctioneer puts the property seized from the suffragists early on his list, or lets them know when it will be called.”

American war tax resisters

There have been a few celebrated auction sales in the American war tax resistance movement. Some of them have been met with protests or used as occasions for outreach and propaganda, but others have been more actively interfered with.

When Ernest and Marion Bromley’s home was seized, for example, there were “months of continuous picketing and leafletting” before the sale. Then:

The day began with a silent vigil initiated by the local Quaker group. While the bids were being read inside the building, guerrilla theatre took place out on the sidewalk. At one point the Federal building was auctioned (offers ranging from 25¢ to 2 bottle caps). Several supporters present at the proceedings inside made brief statements about the unjust nature of the whole ordeal. Waldo the Clown was also there, face painted sadly, opening envelopes along with the IRS person. As the official read the bids and the names of the bidders, Waldo searched his envelopes and revealed their contents: a flower, a unicorn, some toilet paper, which he handed to different office people. Marion Bromley also spoke as the bids were opened, reiterating that the seizure was based on fraudulent assumptions, and that therefore the property could not be rightfully sold.

The protests, odd as they were, eventually paid off, as the IRS had in the interim been caught improperly pursuing political dissidents, and as a result it decided to reverse the sale of the Bromley home and give up on that particular fight.

When Paul and Addie Snyder’s home was auctioned off for back taxes, it was reported that “many bids of $1 or less were made.”

Making a bid of pennies for farm property being foreclosed for failure to meet mortgages was a common tactic among angry farmers during the Depression. If their bids succeeded, the property was returned to its owner and the mortgage torn up. In some such cases, entire farms plus their livestock, equipment and home furnishings sold for as little as $2.

When George Willoughby’s car was seized and sold by the IRS,

Friends, brandishing balloons, party horns, cookies and lemonade, invaded the IRS office in Chester and bought the car back for $900.

The Rebecca rioters

On a couple of occasions the Rebeccaites prevented auctions, though not of goods seized for tax debts but for ordinary debts. Here are two examples from Henry Tobit Evans’s book on the Rebecca phenomenon:

A distress for rent was levied on the goods of a man named Lloyd… and a bailiff of the name of Rees kept possession of the goods. Previous to the day of sale, Rebecca and a great number of her daughters paid him a visit, horsewhipped him well, and kept him in safe custody until the furniture was entirely cleared from the house. When Rees was freed, he found nothing but an empty house, Rebecca and her followers having departed.

Two bailiffs were there in possession of the goods and chattels under execution… Having entered the house by bursting open the door, Rebecca ran upstairs, followed by some of her daughters. She ordered the bailiffs, who were in bed at the time, to be up and going in five minutes, or to prepare for a good drubbing. The bailiffs promptly obeyed, but were driven forth by a bodyguard of the rioters, who escorted them some distance, pushing and driving the poor men in front of them. At last they were allowed to depart to their homes on a sincere promise of not returning.

Reform Act agitation

During the tax resistance that accompanied the drive to pass the Reform Act in the in the United Kingdom, hundreds of people signed pledges in which they declared that “they will not purchase the goods of their townsmen not represented in Parliament which may be seized for the non-payment of taxes, imposed by any House of Commons as at present constituted.”

The True Sun asserted that

The tax-gatherer… might seize for them, but the brokers assured the inhabitants that they would neither seize any goods for such taxes, nor would they purchase goods so seized. Yesterday afternoon, Mr Philips, a broker, in the Broadway, Westminster, exhibited the following placard at the door of his shop:— “Take notice, that the proprietor of this shop will not distrain for the house and window duties, nor will he purchase any goods that are seized for the said taxes; neither will any of those oppressive taxes be paid for this house in future.” A similar notice was also exhibited at a broker’s shop in York Street, Westminster.

Another newspaper account said:

A sale by auction of goods taken in distress for assessed taxes was announced to take place at Ashton Tavern on , at Birmingham. From forty to fifty persons attended, including some brokers, but no one could be found except the poor woman from whose husband the goods had been seized, and the auctioneer himself. A man came when the sale was nearly over, who was perfectly ignorant of the circumstances under which it took place, and bid for one of the last lots; he soon received an intimation, however, from the company that he had better desist, which be accordingly did. After the sale was over nearly the whole of the persons present surrounded this man, and lectured him severely upon his conduct, and it was only by his solemnly declaring to them that he had bid in perfect ignorance of the nature of the sale that he was suffered to escape without some more substantial proof of their displeasure.

Railroad bond shenanigans

There was an epidemic of fraud in the United States in in which citizens of local jurisdictions were convinced to vote to sell bonds to pay for the Railroad to come to town. The railroad never arrived, but the citizens then were on the hook to tax themselves to pay off the bonds. Many said “hell no,” but by then the bonds had been sold to people who were not necessarily involved in the original swindle but had just bought them as investments.

In the course of the tax resistance campaigns associated with these railroad bond boondoggles, auction disruption was resorted to on some occasions. Here are some examples:

St. Clair [Missouri]’s taxpayers joined the movement in to repudiate the debts, but the county’s new leaders wanted to repay the investors. Afraid to try taxing the residents, they decided to raise the interest by staging a huge livestock auction in , the proceeds to pay off the railroad bond interest. On auction day, however, “no one seemed to want to buy” any animals. To bondholders the “great shock” of the auction’s failure proved the depth of local resistance to railroad taxes.

Another attempt was made the other day to sell farm property in the town of Greenwood, Steuben county [New York], on account of a tax levied for the town bonding in aid of railroads, and another failure has followed. The scene was upon the farm of William Atkins, where 200 of the solid yeomanry of the town had assembled to resist the sale… A Mr. Updyke, with broader hint, made these remarks: “I want to tell you folks that Mr. Atkins has paid all of his tax except this railroad tax; and we consider any man who will buy our property to help John Davis and Sam Alley as contemptible sharks. We shall remember him for years, and will know where he lives.” The tax collector finally rose and remarked that in view of the situation he would not attempt to proceed with the sale.

The White League in Louisiana

In Reconstruction-era Louisiana, white supremacist tax resisters disrupted a tax auction.

There was a mob of fifty or sixty armed men came to prevent the deputy tax-collector effecting a sale, armed with revolvers nearly all. Mr. Fournet came and threatened the deputy and tax-collector. The deputy and tax-collector ran into their offices. I came down and called upon the citizens to clear the court-house, but could not succeed. I then called upon the military, but they had no orders at that time to give me assistance to carry out the law.

Mr. [Valsin A.?] Fournet came with eight or ten. When the deputy tax-collector attempted to make a sale Mr. Fournet raised his hand and struck him. The deputy then shoved him down. As soon as this was done forty, fifty, or sixty men came with their revolvers in hand.

…very few people attended tax-sales [typically], because the white people were organized to prevent tax-collection, and pledged themselves not to buy any property at tax-sales, and the property was generally bought by the State.

Miscellaneous

  • The First Boer War broke out in the aftermath of the successfully resisted auction of a tax resister’s waggon. Paul Kruger wrote of the incident:

    The first sign of the approaching storm was the incident that happened at the forced sale of Field Cornet Bezuidenhout’s waggon, on which a distress had been levied. The British Government had begun to collect taxes and to take proceedings against those who refused to pay them. Among these was Piet Bezuidenhout, who lived in the Potchefstroom District. This refusal to pay taxes was one of the methods of passive resistance which were now employed towards the British Government. Hitherto, many of the burghers had paid their taxes, declaring that they were only yielding to force. But, when this was explained by the English politicians as though the population were contented and peacefully paying their taxes, some asked for a receipt showing that they were only paying under protest and others refused to pay at all. The Government then levied a distress on Bezuidenhout’s waggon and sent it to public action at Potchefstroom. Piet Cronjé, who became so well known in the last war, appeared at the auction with a number of armed Boers, who flung the bailiff from the waggon and drew the waggon itself back in triumph to Bezuidenhout’s farm.

  • When the U.S. government seized Valentine Byler’s horse because of the Amish man’s conscientious objection to paying into the social security system, no other Amish would bid at the auction.
  • Between the Wars in Germany, the government had a hard time conducting auctions of the goods of tax resisters. Ernst von Salomon writes:

    Everywhere bailiff’s orders were being disobeyed.… Compulsory sales could not be held: when the young peasants of the riding club appeared at the scene of the auction on their horses and with music, nobody seemed willing to make a bid. The carters refused, even with police protection, to carry off the distrained cattle, for they knew that if they did they would never again be able to do business with the peasants. One day three peasants even appeared in the slaughter yards at Hamburg and announced that unless the distrained cattle disappeared at once from the yard’s stalls the gentlemen in charge of the slaughterhouse could find somewhere else to buy their beasts in the future — they wouldn’t be getting any more from Schleswig-Holstein.

  • Environmental activist Tim DeChristopher disrupted a Bureau of Land Management auction by making winning bids on everything that he had no intention of honoring.
  • During the Poujadist disruptions in France, “They also took to spiking forced tax sales by refusing to bid until the auctioneer had lowered the price of whatever was up for sale to a laughably small figure. Thus a tax delinquent might buy back his own shop for, say 10 cents. At an auction the other day, a brand-new car went for one franc, or less than one-third of a cent.”
  • in roughly the same region of France:

    It was in the south where the wine growers refuse to pay taxes to the government. A farmer had had half a dozen rabbits sent him by a friend; he refused to pay duty on them, whereupon they control or local customs tried to sell the six “original” rabbits and their offspring at auction. The inhabitants have now boycotted the auction sales so that the local officials must feed the rabbits till the case is settled by the courts.

  • In York, Pennsylvania in , a group “surrounded the crier and forbid any person purchasing when the property which had been seized was offered for sale. A cow which had been in the hands of the collector was driven away by the rioters.”
  • In the Dutch West Indies in “The household effects of a physician who refused to pay the tax were offered for sale at auction today by the Government. Although the building in which the sale was held was crowded, there were no bids and the articles were not sold.”
  • In Tasmania, in , “Large quantities of goods were seized, and lodged in the Commissariat Store [but] Lawless mobs paraded the streets, tore down fences, and, arming themselves with rails and batons, smashed windows and doors.… The fence round the Commissariat Store was torn down…”
  • During the Bardoli tax strike, “There were meetings in talukas contiguous to Bardoli, not only in British territory, but also in the Baroda territory, for expression of sympathy with the Satyagrahis and calling upon people in their respective parts not to cooperate with the authorities engaged in putting down the Satyagraha… by bidding for any forfeited property that may be put to auction by the authorities.”

Agnes Edith Metcalf’s Woman’s Effort: a chronicle of British women’s fifty years’ struggle for citizenship also has sections of note on the Housman imprisonment and on the tax resistance front in general:

The Women’s Tax Resistance League

Special mention must be made of one of the many Suffrage Societies which sprang into existence during the decade before the outbreak of war. With the Freedom League originated the idea that in view of the dictum that taxation and representation must go together, a logical protest on the part of voteless women would be to decline to pay Imperial taxes until they should have a share in electing Members of the Imperial Parliament. From onwards, Mrs. [Charlotte] Despard had adopted this form of protest, with notable results. In the following year, some of her goods were seized, but difficulties occurred, as one auctioneer after another refused to have anything to do with selling them. When one was finally found, the sale was attended by a large number of Mrs. Despard’s followers, who succeeded in holding up the proceedings until requested by her to desist. When her piece of plate was at last put up for sale, the bidding was very brisk, and the article was eventually knocked down to a certain Mr. Luxembourg for double its estimated value. This gentleman insisted on returning it to Mrs. Despard, who accepted it on behalf of the Women’s Freedom League, among whose archives, suitably inscribed in memory of the occasion, it holds an honoured place.

In subsequent years, various devices were adopted with the object of compelling Mrs. Despard’s submission. Thus she, for whom prison had no terrors, was threatened with imprisonment in default of payment; she was summoned before the High Court, when, in her absence, judgment was pronounced against her. On only two other occasions, however, was distraint levied.

, a separate society, with the above title, was formed, with Mrs. [Margaret] Kineton Parkes as secretary, for experience showed that a special knowledge of the technicalities of the law was necessary, and special machinery had to be set up. Those who addressed themselves to this business were rewarded by the discovery of curious anomalies and irregularities of the law where women were concerned. Thus, for instance, it was revealed that whereas married women are not personally liable to taxation (the Income Tax Act of never having been brought into line with the Married Women’s Property Acts), nevertheless payment of taxes was illegally exacted of them whenever possible. With the assistance of the expert advice of Mrs. [Ethel] Ayres Purdie and others, many cases of injustice and overcharges were exposed and circumvented, Somerset House officials being mercilessly worried.

Imprisonments for Non-Payment of Taxes

It was in , that the first imprisonments in connection with this particular form of protest took place. Miss [Constance] Andrews of Ipswich was sent to prison for a week for refusing to pay her dog’s tax, and about the same time, Mrs. [Emma] Sproson of Wolverhampton served a similar sentence for the same offence. The latter was, however, rearrested, and sentenced this time to five weeks’ imprisonment, being placed in the Third Division in Stafford Gaol. She thereupon entered on the hunger strike, and on the personal responsibility of the Governor, without instructions from the Home Office, she was transferred to the First Division, where she completed her sentence.

Imprisonments in various parts of the country thereafter took place with some frequency, but whenever possible this extreme course appears to have been avoided, and resisters’ goods were seized and sold by public auction, the officials reserving the right of adopting whichever course they deemed most suitable. By this means, auctioneers’ sale rooms, country market-places, corners of busy thoroughfares, and all manner of unlikely spots, became the scene of protests and demonstrations.

Miss Housman’s Imprisonment

The case which excited the most interest was that of Miss Clemence Housman, sister of the well-known author, who, having stoutly declined to pay the trifling sum of 4s. 6d. (which by dint of writs, High Court Procedure, etc., in due course mounted up to over £6), and not having goods which could be seized, was arrested by the Sheriff’s Officer, and conveyed to Holloway, there to be detained until she paid. A storm of protest arose, meetings being held at Mr. Housman’s residence in Kensington, outside Holloway Gaol, and in Hyde Park on . After a week’s incarceration, Miss Housman, who had been singularly well treated in the First Division, was unconditionally released, and on inquiring of the Solicitor of Inland Revenue how she stood in the matter, she was informed that it was closed by her arrest and subsequent release.

By way of celebrating victories such as these, the League held a John Hampden dinner at the Hotel Cecil in , when some 250 guests assembled and listened to speeches from prominent Suffragists of both sexes, when we may be sure that the moral of the story of John Hampden was duly pointed, and many a modern parallel was quoted. A novel feature of the evening’s proceedings was the appearance of a toast mistress, in the person of Mrs. Arncliffe Sennett.

Mr. Mark Wilks’ Imprisonment

In an incident occurred which illustrated both the anomalous position which married women occupy under the law and also the impossibility of enforcing the law where consent is withheld. Dr. Elisabeth Wilks, being one of those who held with the Liberal dictum that taxation and representation should go together, had for some years past refused to pay her Imperial taxes, and on two occasions a distraint had been executed on her goods, and they had been sold by public auction. Then it struck her that her “privileged” position under the law would afford her protection from further annoyance of this kind, and being a married woman, she referred the officials to her husband. When application was made to the latter for his wife’s income tax return, he told the harassed officials that he did not possess the required information, nor did he know how to procure it. After some delays and negotiations, the Treasury kindly undertook to make the assessment itself, charging Mr. Wilks at the unearned rate, though Mrs. Wilks was well known to be a medical woman, whose income was derived from her practice. After over two years of correspondence and threats of imprisonment, since Mr. Wilks sturdily refused to produce the sum demanded, he was arrested on and conveyed to Brixton Gaol, there to be detained until he paid. Still he remained obdurate, while friends outside busied themselves on his behalf. Protests poured into the Treasury offices, Members of Parliament were inundated with the like, deputations waited on everybody concerned, and public meetings on the subject were held in great number. The result was that, at the end of a fortnight, Mr. Wilks was once more a free man.

Other Tax-Resisters

Legislators had recently provided women with additional reasons for refusing to pay taxes. In the National Insurance Act became the law of the land, and defects in that Act as far as it concerned women, which were pointed out at the time, have become more and more apparent every year that the Act has been in force. Some few modifications were made in their favour, but they had no effective means of expressing their views. Again, by means of a Resolution, which occupied a few hours of discussion on , Members of Parliament voted themselves a salary of £400 a year, and only one member, Mr. Walter McLaren, raised his voice to protest against the fresh injustice which this proposal inflicted on women, who were not only subject to legislation in the framing of which they had no voice, but were further called upon to pay those who thus legislated for them…

The Revenue authorities did not repeat the experiment of arresting any women resisters on whom it was not possible to levy distraint, with the result that the Women’s Tax-Resistance League claimed to have a growing list of members who paid no taxes, and who, in spite of repeated threats of imprisonment, were still at large.

Distraint for non-payment was, however, frequent, with the result that up and down the country, and as far north as Arbroath, the gospel of tax-resistance was carried, and secured many adherents, including members of the enfranchised portion of the community, some of whom, in their official capacities, gave public support to the rebels. Many auctioneers of the better class refused to sell the goods of tax-resisters, and it is on record that one who had done so sent his fee as a donation to the League.

Two members of the League, Mrs. [Isabella] Darent Harrison of St. Leonard’s and Mrs. [Kate] Harvey of Bromley, barricaded themselves in their houses, and succeeded in keeping the officials who came to make the distraint at bay, the former for a period of several weeks, and the latter for a period of no less than eight months. In both cases, an entry was eventually made by force, but much public sympathy was evinced in both cases, and crowded meetings of protest were held in the largest local halls available.

It is interesting to record that on , a statue was unveiled in the market-place of Aylesbury to the memory of John Hampden, who in the time of Charles Ⅰ. had refused the ship money which that monarch had illegally levied on his subjects. The sum involved was the trifling one of 20s., but, rather than pay it, John Hampden suffered himself to be imprisoned. He was subsequently released without a stain upon his character, and a statue to this rebel stands in no less hallowed a spot than the House of Commons, of which assembly he was a Member.

An application on the part of the Women’s Tax-Resistance League of the twentieth century to be officially represented at the unveiling by Lord Rothschild of the statue erected to his memory in Aylesbury was met with a refusal. That the spirit which animated this seventeenth-century fighter was not, however, dead was evident when, at the conclusion of the official ceremony, a little procession of tax-resisters, supported by men sympathizers, approached the statue and silently laid a wreath at its foot…

Tax Resistance

Throughout tax resisters continued to defy the revenue officials, with varying results. Among those who resisted paying their taxes for the first time may be mentioned [Mary Russell] the Duchess of Bedford, Miss Beatrice Harraden, Mrs. Flora Annie Steele, and Miss [Ethel] Sargant, the last-named of whom presided over a section of the British Association later in the year, being the first woman to fill such a position.

Mrs. Harvey successfully withstood another siege in connection with her inhabited house duty, and her goods, when eventually seized, failed to realize the sum required by some £8, for the uproar created in the auction-room by sympathizers was so great that the auctioneer abandoned his task. Mrs. Harvey also refused to take out a licence for her gardener (by name Asquith), or to stamp his Insurance card. For these two offences she was sentenced to two months’ imprisonment, in default of a fine, but was released at the end of one month, in a very weak condition of health, which was in no way attributable to her own “misconduct.”

There were many other cases of resistance to the Insurance Act, it being an open secret that the Freedom League did not insure its employees.

Captain Gonne, who refused to pay his taxes as a protest against the treatment to which women were being subjected, was also arrested, but was released within a few hours, the reason being, so it was claimed, that in arresting him the revenue officials had been guilty of a serious technical blunder.

Several other resisters besides Mrs. Harvey barricaded their houses against the tax collector, and at Hastings the demonstration arranged in connection with the sale of Mrs. Darent Harrison’s goods led to an organized riot, the result being that the local Suffrage Club brought an action against the Corporation for damage done, which they won. Undeterred by warnings that it would be impossible to hold a public meeting in Hastings in support of tax resistance, the League nevertheless determined to do so, and, as a matter of fact, everything passed off in a quiet and orderly manner, Lady Brassey being in the chair. In subsequent years, this policy of open and constitutional rebellion on tax resistance lines has been maintained by Mrs. Darent Harrison.