Some historical and global examples of tax resistance → New Zealand → “flatulence tax” in 2003

From the Sydney Morning Herald:

Tax sparks protest moo-vement

Angry New Zealand farmers are reportedly sending parcels of cattle manure to cabinet ministers in a campaign against a so-called “flatulence tax” on their animals.

New Zealand Post said it was treating the campaign “as seriously as cyanide”, and police are threatening to prosecute farmers who vow they will not pay the tax, which is designed to fund research into global warming.

Methane gas from cattle and sheep accounts for more than half of all New Zealand’s greenhouse gas emissions, and the government says farmers should help pay for research to reduce it.

Agriculture Minister Jim Sutton, a target of the manure missives, told Radio New Zealand the guilty farmers were “clowns who engage in this sort of stupidity” and said it would be unfair to make all New Zealanders pay higher taxes to fund the research.

He also said it was “contemptible” of the farming newspaper Rural News to encourage mailing manure to politicians through its “Raise a Stink” campaign.


From the TVNZ News (excerpts):

Farmers heated over gas tax

A farmers’ revolt could be looming over a radical plan to tax gas emission of their animals.

The farmers are threatening to block major roads and mount a campaign of civil disobedience after a meeting in Palmerston North.

About 150 farmers from the southern North Island attended the second of four meetings being organised by the Ministry of Agriculture and Forestry to talk to farmers about the proposed levy.

Farmers at the Palmerston North meeting were adamant that they would not pay the levy. They claim it is unfair that only farmers have to pay the tax while the whole country benefits from a reduction in greenhouse gases.

Bryan Hocken from Taranaki Federated Farmers said their intention was to inform the government that it has no right to impose such a levy and “we’re not going to pay it.”

The farmers plan to refuse to fill in statistics forms accurately on the number of livestock they have and they also intend to further pressure politicians to stop the proposed levy.

Ross Bolton from New Plymouth said farmers feel angry enough about the issue to take action and they are talking of marching on Parliament and driving tractors onto Wellington motorways.


Tax resistance is a time-honored tactic of nonviolent resistance, but it has also been used by movements or individuals that had little interest in holding to nonviolence. History gives us plenty of examples of people violently resisting taxation.

Today I’ll give some examples of attacks on tax offices, many of which were violent or included intimidation by threats of violence.

Bomb threats and “mysterious white powder”-type incidents

Since I’ve started this blog, I’ve kept half an eye on the news for examples of IRS offices being evacuated by explicit bomb threats or suspicious packages. Here are some examples:

  • : “The FBI is investigating after a mysterious white powder was sent to the IRS mail room in Fresno. The discovery forced the mail room to shut down for about three-and-a-half-hours afternoon.”
  • : “A hazardous materials scare forced a huge evacuation Tuesday of the IRS center in southeast Fresno. A mailroom employee thought he was opening a regular letter from a taxpayer. But when he opened it, a white powder spilled all over him.”
  • : “A letter containing a white powder and a note mentioning anthrax forced federal authorities to shut down the mailroom of the Kansas City IRS headquarters.… ‘We do not think this is going to be anthrax or any other biological agent, but we have to treat this to the Nth degree,’ Herndon said, adding that a field test found the substance likely to be talcum powder.”
  • : “Officials have given the ‘all clear’ after a letter containing a suspicious powder was received in the mailroom at the IRS office in the John Duncan Federal Office Building in Knoxville.”
  • : “Someone apparently trying to make a political statement caused a brief stir Tuesday at the Boulder office of U.S. Rep. Jared Polis. … The Boulder Fire Department Hazardous Materials Team responded and opened the envelope. They found a tea bag inside, with a note reading, ‘We the People, .’ ”
  • : “A package of foot powder mailed from a prison ZIP code caused 250 workers to be evacuated Thursday from [the building containing the IRS offices] in the Flair Park area of El Monte.”
  • : “Michelle Lowry… who processes forms for the IRS in Austin, confronts that venom regularly. People slip razor blades and pushpins into the same envelopes as their W-2 forms. They send nasty notes with their crumpled documents. Last year during the height of the Tea Party movement, hundreds of taxpayers included — what else? — tea bags with their returns. And then there’s the weird stuff. ‘Sometimes you’ll see stuff that looks like blood on them,’ said Lowry, who has worked as a seasonal employee for five years. ‘We wear gloves.’ … She’s been through evacuations caused by suspicious items in the mail, such as white powder. (It turned out to be packing material.)”
  • : “A suspicious substance discovered Monday at an Internal Revenue Service building is not hazardous, a U.S. Postal Inspection Service official said. A portion of an office building that houses an Internal Revenue Service mail processing center was evacuated after an unknown substance was found about 11:15 a.m.” “ ‘There was an envelope that appeared to have seeds inside,’ Buttars said. ‘What it was is not known yet.’ ”
  • : “Hundreds of people had to evacuate, and dozens of downtown businesses were disrupted, all because of a suspicious package found near the IRS building — the contents of which were soon found to be harmless.”
  • : “Fox 4 reported that this was the second day in a row that workers had found a suspicious package. On Sunday, a powdery substance was found in an envelope (it wasn’t anything threatening).”
  • : “The FBI is now investigating a discovery at Ogden’s James V. Hansen Federal Building that caused a scare, and the evacuation of more than 200 employees.”
  • : “An inspector at the Fresno IRS noticed a package in the mail room with a suspicious odor. … The Fresno PD Bomb squad was called in and the contents inside the package were an unknown type of feces.”
  • : “Workers at a downtown Oklahoma City IRS building and people inside the Colcord Hotel were allowed to return after police investigated a suspicious package that was found Monday morning.”

And I think a quick Google News archives search would probably show me several other examples that never got on my radar.

Note that in many of these cases, there was no deliberate threat involved, but merely an over-cautious reaction based on previous threats. For example: The tactic of including a tea bag with your tax paperwork as a form of protest alluding to the Boston Tea Party has been a periodic American craze for over sixty years, but nowadays any tea-bag-sized lumps in envelopes are an occasion for a very disruptive evacuation and visit from the hazmat team.

And then there’s this:

  • : “Angry New Zealand farmers are reportedly sending parcels of cattle manure to cabinet ministers in a campaign against a so-called “flatulence tax” on their animals. New Zealand Post said it was treating the campaign “as seriously as cyanide”…”

Actual bombings and other attacks

In addition to these mailed threats and suspicious packages, most of which turn out to be bluffs, there have been cases of indisputably real attacks on tax offices. For example:

  • In , a letter bomb exploded in the hands of the director general of Equitalia, a quasi-private company that handles taxes in Italy. The following month, three bombs went off outside Equitalia’s offices in Naples. In another branch was struck with molotov cocktails. “The phrases ‘Thieves’ and ‘Death to Equitalia’ were sprayed onto outside walls.”
  • two farmers responded to tax officials who were a little too greedy in demanding bribes by emptying three bags of cobras in the tax office. (You can see a video of the cobra attack at this link.)
  • A couple of years back, a fellow named Joe Stack loaded up his small plane with fuel and flew it into the offices of the IRS, torching the building and killing an IRS employee (in addition to himself). National Treasury Employees Union president Colleen Kelley said that after Joe Stack’s kamikaze attack, “there were calls where taxpayers said they were thinking of ‘taking flying lessons’ in the context of an audit or a collection. There are 70 that have been reported.”
  • During the Poll Tax rebellion, “In Cambridgeshire two petrol bombs were thrown at the Poll Tax Headquarters and Anti-Poll Tax slogans were sprayed on the side of the building…”
  • , Jewish independence fighters bombed an income tax office in Palestine, killing a constable, and injuring five others. “All employes had been evacuated from the building following a telephone warning 10 minutes before the blast. Police said three Jews, one dressed as an Arab, pushed a bomb-laden, Arab-type delivery cart into the building and fled, after clubbing a Jewish policeman and snatching a rifle from an Arab guard. Police tried to drag the cart from the building, but the rope parted. They said they then detonated the bomb with rifle fire, but ‘miscalculated the charge.’ ”
  • In , the Railway Protection Movement in Sichuan destroyed tax offices there.
  • In St. Claire county, Missouri, in , “a gang of armed men rode into the county seat of Osceola and held tax officials at gunpoint while its members stole all the official tax records. … The gang destroyed the tax records, and that meant that the county had no way of taxing anyone.” A year and a half later: “Around midnight on , an armed gang forced Deputy Treasurer K.B. Wooncott to take its members to the county offices. The gang seized the railroad tax book and escaped into the night.”
  • During the rioting that followed the British parliament’s failure to pass the Reform Bill in , the mob burned the Custom-house and Excise-office, along with many other government buildings.
  • In Hippolyte Taine’s history of the French Revolution, he includes many examples of attacks on tax offices:
    • “the crowd, rushing off to the barriers, to the gates of Sainte-Claire and Perrache, and to the Guillotière bridge, burn or demolish the bureaux, destroy the registers, sack the lodgings of the clerks, carry off the money and pillage the wine on hand in the depôt.”
    • “At Limoux, under the pretext of searching for grain, they enter the houses of the comptroller and tax contractors, carry off their registers, and throw them into the water along with the furniture of their clerks.”
    • “at Aupt and at Luc nothing remains of the weighing-house but the four walls; at Marseilles the house of the slaughter-house contractor, at Brignolles that of the director of the leather excise, are sacked: the determination is ‘to purge the land of excise-men.’ ”
    • “…the windows of the excise office are smashed, and the public notices are torn down…”
    • “During the months of , the tax offices are burnt in almost every town in the kingdom.”
    • “Without waiting, however, for any legal measures, they take the authority on themselves, rush to the toll-houses and drive out the clerks…”
    • “…the pillagers who, on the , set fire to the tax offices…”
    Taine also notes that “in Issoudun after , against the combined imposts[, s]even or eight thousand vine-dressers burnt the archives and tax-offices and dragged an employé through the streets, shouting out at each street-lamp, ‘Let him be hung!’ ”
  • In Naples in , a tax revolt expressed itself with attacks on tax offices: “On one beautiful summer night the custom-house in the great market-place flew up into the air. A quantity of powder had been conveyed into it by unknown hands, and in the morning nothing remained but the blackened ruins.” “the populace proceeded from fruit to stones, put to flight the tax-gatherers and sbirri, crowded into the custom-house, destroyed the table and chairs, set fire to the ruins as well as the account-books, so that soon a bright flame rose up amidst the loud rejoicings of the bystanders.” The archbishop, under pressure from the crowd, “ordered them aloud, and in the presence of all, to pull down the custom-houses”

Nonviolent blockades and occupations

Nonviolent tactics have also been directed at disrupting tax offices. I mentioned the “Free Keene” activists in New Hampshire who were arrested for entering an IRS office and trying to convince the employees there to resign their positions. Here are some other examples:

  • Anti-war demonstrators used handcuffs to lock the doors of an IRS building in Rochester, New York, for about a half hour in .
  • Poll Tax resisters in Glasgow occupied a tax office, and, as the staff retreated, took their places at the walk-up windows. One of the occupiers, John Cooper, remembers: “I just sat down at the desk and said through the glass, ‘Can I help you?’ I says, ‘It’s okay; you don’t need to pay any more, it’s abolished!’ and the guy says, ‘Are you sure?’ I says, ‘I’m positive. You know what I’d do with this money: go and spend it, have a good time.’ He says, ‘You’re having me on.’ I could see the guy was still uncertain, so there was a bunch of pads for phone messages — I ripped one of them off and said, ‘If there’s any bother just send that in to us.’ ”
  • Another group of anti-war activists, including representatives from the War Resisters League and NWTRCC, performed a sit-down blockade at IRS headquarters for about an hour in .

Pickets and other such public demonstrations commonly accompany tax resistance campaigns. Here are some examples that caught my eye:

  • During the Tithe War in Ireland, one parliamentarian noted with some panic a news account of a mock funeral held in Ireland, attended by 100,000 people “who assembled to carry in a procession to the grave two coffins, on which were inscribed ‘Tithes’ and ‘Rent’.”
  • The Women’s Tax Resistance League used signs, banners, handbills, chalked-slogans, and sandwich boards to help get their “No Vote — No Tax” message across at their public demonstrations.
  • The Benares hartal of was in part a strike, but in part a huge demonstration, the duration and peaceful discipline of which pointed out the determination of the demonstrators.
  • When the Rebecca Rioters came to Carmarthen, they came en masse and during the daytime, almost as a parade. They were “preceded by a band of musicians playing popular airs, and men bearing placards with the following enscriptions in large printed letters:” “Justice and lovers of Justice are we all.” “Freedom and better food.” “Free tolls and Freedom.”
  • The tax strike in the French wine-growing region in was preceded by huge demonstrations and parades. Wrote one observer:

    All observers were struck by the extraordinary perfection of the organization. It was not necessary once for the troops or police to interfere with the multitude which was variously estimated was made up of from 400,000 to 600,000 persons. A feature of the parade was the large proportion of women participating. Groups from various cities bore banners with various inscriptions and carried coffins, guillotines, &c.

    Another wrote:

    …all night long trains entered the station every quarter of an hour with crowds, many of whom had been travelling fifteen and twenty hours. Looking worn and dishevelled, they formed in serried battalions, and, headed by bands and trumpets and drums, young and old, men, women, and children, marched to their quarters…

    This morning five huge columns, approaching from various quarters, welded at the Arch Peyrou into one procession nine miles long, and the march through the streets began at . Placards threatened, “The day of reckoning is at hand,” “We will take up arms,” “Down with the deputies.” Here were 200 handsome Norbannese women in mourning, there 500 young girls robed in white muslin, with tricolor robes.

  • In in Turkey, mass tax refusal was backed up by mass demonstrations of as many as 20,000 people, demanding the repeal of the taxes.
  • In , anti-Chavez protesters launched a tax strike by tearing up their income tax forms in a demonstration in which thousands of demonstrators marched on the tax offices in Caracas.
  • Farmers in New Zealand threatened to drive their farm equipment onto the highways to jam the roads in protest against a new greenhouse-gas-targeting “flatulence tax” on livestock in .
  • When the authorities tried to impose a tax on dogs in Breslau, Germany, in 5,000 dogs (and their owners) descended on city hall to protest.
  • One of Gandhi’s first experiments with satyagraha was a strike in South Africa to protest against a tax on Indian immigrants there. The culmination of that campaign was a massive protest march of striking workers that deliberately violated laws restricting the right of travel of Indians.
  • Ammon Hennacy was fond of accompanying his solitary tax resistance with periodic fasts and picketings at IRS headquarters, typically around the time of the anniversary of the Hiroshima bombing. He would hand out to passers-by copies of the Catholic Worker as well as leaflets that described his own particular protest — while also carrying a sign and wearing a sandwich-board that put things more concisely.
  • The previously-untaxed caste of Bhats in India responded to being subjected to the income tax in dramatic fashion: “Two thousand men turned out to remonstrate with the Superintendent of Police who appeared on the scene. He remained firm, whereupon they cut themselves with knives, cursed the Assessors, bespattering them with their blood, and declared they would rather die than surrender their birthright. When several were apprehended, their wives began to hack their persons, and so severely that several have since died. Up to the last intelligence the Bhats still gloried in their refusal.”
  • American war tax resisters frequently hold rallies, pickets, street theater, and other such actions around “Tax Day” (the date when federal income tax returns are due). This among other things helps make sure that their message is one of those represented in the obligatory tax day news stories. Here is an example:

    The group then left for the federal building, in which the IRS and a number of other offices are located, at which 75 people burned tax forms and blockaded the street for a bit. There were no arrests. In conjunction with the tax form burning, they used a banner with the quote: “Pardon us, friends, for the fracture of good order, for burning paper instead of babies,” sent from prison during the Vietnam War by Daniel Berrigan… They offered their apologies for burning tax forms instead of Colombian villages, Palestinian schools, Iraqi hospitals, Filipinos’ mosques and Afghan homes.

    In another case:

    After a mock President Clinton bragged to onlookers about the many areas in which the U.S. was #1 - military spending, arms sales, violent gun deaths, etc. — he drove home the point with an 8-foot Patriot missile tossed into a group of students, parents, nurses and other ordinary people.

    Mass dying ensued, followed by an appearance by the grim reaper himself. Ostensibly there to collect bodies, he assented to an interview with M.C. Daniel Woodham. Death was the only one at the rally willing to even attempt an explanation of the maniacal logic of a still-bloated U.S. military budget.

    Here are some street theater tips from war tax resister Steve Gulick.
  • Some war tax resisters in Wales brought their tax payment to the tax office in a bucket of blood. When the payment was refused, they poured the blood over the steps of the building.
  • In members of the Magdalene House Catholic Worker held a demonstration at the IRS office in which they “laid out a cloth altar with candles, flowers, and health care items to represent life, and tax forms with their blood poured on them to represent death. They held a worship service and talked about why they were there.” This was enough for several of them to get arrested.
  • During the rebellion against Thatcher’s poll tax, there were several demonstrations.
    • The Scottish Trade Union Conference organized a number of rallies, including a 30,000-person march in Edinburgh, but then it put its weight behind a strange 11-minute-long general strike at which people all over Scotland were supposed to briefly stop working to engage in some short anti-poll-tax activism. That protest didn’t go anywhere and the Union Conference lost some credibility as a movement organizer.
    • Hundreds of thousands of people turned out to demonstrations in England, with some of these rallies and marches turning into riots (or being attacked by police, depending on whose stories you believe). On such occasions, the riots became the message of the demonstrations, whatever the intentions of the organizers were. This had mixed consequences for the movement.