Some historical and global examples of tax resistance → United States → Vietnam War, ~1965–75 → Joan Baez

From the Bend, Oregon Bulletin, :

Folksinger again will refuse to pay income taxes

Folksinger Joan Baez will withhold her entire income tax this year because “83 per cent of the tax money goes to armaments.”

Miss Baez acknowledged at a news conference that the government will take the money from the bank and that she will wind up paying more because of penalties.

But she said her stand, “is turning a tax collector into a tax collector. There’s a difference in my paying and their taking. It’s called confiscation.”

Miss Baez and her husband, David Harris, arrived here for a concert night at Washington University and a lecture on draft resistance at the university chapel.

The singer, who held a pink rose in one hand, said her most recent recording is her favorite because it is most outspokenly antiwar. She argued that nonviolence is the only road to brotherhood because “the ends don’t justify the means. The means are the ends.”

Miss Baez said, “We all want a world of peace and brotherhood, but we’re the smaller group because we don’t want to bonk anyone on the head on the way there.”

Neither Miss Baez nor her husband believe that presidential politics have the potential to lift the country towards greater brotherhood.

Miss Baez said, “I don’t believe my kind of work will allow me to take time out to vote for a man who is the lesser of five or six evils. If a man wants to do the best he can for the nation, he will be doing the least for humanity.”

Harris said Sen. Robert Kennedy, D-N.Y., “has compiled all the rhetoric of the dissenting young people but none of the substance.

“His kind of politics is more dangerous, perhaps, than the kind we’re in now.”


From the Milwaukee Journal (excerpts):

Singer Loses War Tax Hassle, Opens School for Nonviolence

The origin of [Joan Baez’s Institute for the Study of Nonviolence] can be traced to a running feud with the United States treasury department over the refusal of Miss Baez to pay a portion of her income tax. She decided she wouldn’t pay taxes to support wars and that the portion of the federal budget that goes for defense would be deducted, proportionately, from the amount she owed.

Uncle Sam disagreed with this notion, and Miss Baez backed down when the internal revenue department threatened to place a lien against her property and income. This got her to thinking she ought to do something more constructive with her money, and the idea of a special school for nonviolence grew out of conversations with [Ira] Sandperl, a close friend who was formerly a teacher.

I remember reading a send-up of the Institute in a collection of Joan Didion’s essays. It was condescending and snarky and still kind of managed to make the project sound appealing.


From the Eugene Register-Guard:

Nay Saying Taxpayers Reject Arms Expenditures

By John Pierson
Of United Press International

Folk singer Joan Baez, who usually raises her crystal-clear voice only in song, has raised it in protest against the federal income tax.

“I do not believe in war. I do not believe in the weapons of war. I am not going to volunteer the 60 per cent of my year’s income tax that goes to armaments,” Miss Baez recently wrote the Internal Revenue Service (IRS).

The 22-year-old singer thus joined a little band of “tax refusers” who believe that by “personal disarmament” they are “showing the way to world disarmament.”

Though small in numbers, these conscientious objectors to defense spending are costing an irritated IRS much time an effort. The agency’s job is to collect taxes, and it is not easily discouraged from doing so.

“Conscientious objector” is a description that would probably appeal to the tax refusers. A group known as the Peacemakers, with headquarters in Cincinnati, claims to stand not only for non-payment of federal income taxes but also for non-registration for the military draft, “economic sharing, personal revolution (inner transformation) and non-violence as a principle of life.”

In , prior to the deadline for filing federal tax returns, the Peacemakers distributed several thousand copies of a pamphlet, “watch your dollars or they will vote for war.” According to this publication, out of every dollar the federal government spends, 79 cents goes for wars “past, present and future.” This reckoning includes the national debt and interest on the debt from World War Ⅱ, as well as veterans’ pensions.

“There is no good reason to cooperate with evil,” the pamphlet said.

The government takes a dim view of this sort of activity. One Treasury official, deploring tax refusal as “inconsistent with the democratic process,” told UPI that people who object to defense spending should “bring pressure to bear on Congress,” if they can, in order to get disarmament.

The IRS doesn’t stop with pious utterance. “We have no authority to excuse anyone from complying with the internal revenue laws, no matter what beliefs or reasons he may have for not wishing to do so,” said one tax official.

IRS begins by writing the tax refuser a letter. The agency points out the futility of paying only 40 per cent or 21 per cent or whatever on the grounds that the rest would “go for war.” It says that federal income tax revenues are not earmarked for specific purposes. They all go into the general fund of the Treasury.

Thus, whatever amount of money a taxpayer sends in, some of it will be used to buy missiles, helmet liners, etc.

After lecturing the tax refuser on the democratic principle “that the majority opinion shall prevail,” the IRS warns him that unless the tax refuser coughs up, the IRS will take the money out of his bank account or will seize some other asset. Under the law, the tax agency has authority to do this.

Joan Baez was aware of the law when she announced she was going to pay only 40 per cent. While unwilling to “volunteer” the rest, she planned to put it “aside” and pay it only “when they come for it.”

“I’m not ready yet to go to jail,” Miss Baez told a reporter.

Neither is San Francisco bookstore owner Roy C. Kepler. Ever since , Kepler, too, has been sending the government only 40 per cent. “Why should I pay more?” he asked. “That extra 60 per cent is budgeted for genocide.”

And every year, a couple of months after the April 15 deadline, a revenue agent visits Kepler’s bank, shows a tax lien, and quietly withdraws the unpaid balance, plus 6 per cent interest for late payment.

Last year writer Edmund Wilson, published a book, “The Cold War and the Income Tax.” Wilson was not a refuser to begin with. He simply neglected to file any returns for the years , thinking “that this obligation could always be attended to later.”

But when IRS came after the money, Wilson began to look into what the taxes go for. Like the Peacemakers, he came to the conclusion that “the bulk of the nation’s funds is being spent … on the exploration of space, the arrears from past wars and the preparation, in prospect of future wars, of the instruments of wholesale destruction and deliberate contamination.”

Since Wilson was unable to pay all the money the government said he owed, he signed a “collateral agreement” whereby he paid some money down and agreed to give the IRS everything he earned over a certain amount for the next three years.

But disenchanted with what the money would go for, Wilson said he would “out-maneuver” both the collateral agreement and the basic taxes themselves “by making as little money as possible and so keeping below taxable levels.”

Whatever IRS thought, this philosophy and strategy didn’t stop President Johnson from giving Wilson one of 31 presidential merits of freedom. The medal is described as “the highest civilian honor conferred by the President for service in peacetime.”

The Wilson citation read:

“Critic and historian, he has converted criticism into a creative act, while setting for the nation a stern and uncompromising standard of independent judgment.”


Some bits and pieces from here and there:

And now we’re off for a few weeks in Mexico. I’ve got a few pages of archival material pre-written and I may stumble in to an internet cafe from time to time and slap them up on-site, but other than that you shouldn’t expect to see much here until .


From the issue of the Kentucky New Era:

Joan Baez

Singer Joan Baez will refuse to pay part of her federal income taxes again to protest military spending even though American troops have left Vietnam, her business manager says.

“She’s a pacifist and she’s always protested the amount spent on arms,” Roy Kepler of Menlo Park, Calif., said in a telephone interview.

He said Miss Baez has refused for to pay the percentage of her income tax she figures corresponds to the amount of military spending in the federal budget.

In past years, the Internal Revenue Service has collected the amount it figures is owed by Miss Baez, usually by attaching her bank account, he said.

The singer is due to return from a European tour and will help him write a letter to the IRS explaining her refusal to pay all her income tax, Kepler said.


From the St. Petersburg Times, :

360 Refuse To Pay Tax On Income

At least 360 persons, including a Nobel Prize winner, a leading folk-singer, and a controversial Yale professor, have refused to pay all or part of their federal income taxes for in protest to “illegal use” of U.S. forces in such areas as Viet Nam and the Dominican Republic.

A statement issued by the group said some of the protestors will leave their tax money in banks where it can be seized by the Internal Revenue Service. Others, it said, will contribute the money to charities.

The Federal Revenue Code provides for jail sentences of up to one year and fines as high as $10,000 for conviction of willful refusal to pay federal income taxes.

Among the protestors who signed the statement were Prof. Albert Szent-Gyorgyi, nobel prize-winning bio-chemist; folk singer Joan Baez; Prof. Staughton Lynd of Yale, who made an unauthorized trip to Viet Nam last December; veteran pacifist the Rev. A.J. Muste; Helen Merrell Lynd; co-author of “Middletown;[”] poet Lawrence Ferlinghetti; publisher Lyle Stuart; Prof. William Davidon of Haverford College; Prof. Carroll C. Pratt of Rider College; editor Dorothy Day of The Catholic Worker, and Prof. John M. Vickers of the University of Illinois.

A version of the same story in The Milwaukee Journal has some minor wording changes, lists CARE and UNICEF as two of the charities some of the resisters are redirecting their taxes to, notes that “Almost every state in the union is represented in the group,” and adds a couple of paragraphs about Wisconsin resisters:

Dr. Carl M. Kline, a Wausau psychiatrist who formerly practiced in Milwaukee, was one of the signers. He said: “I am just going to refuse to pay a part of it, and I will leave that money in my bank account. I realize you can’t beat this thing, but it is a matter of expressing my feelings. I am a Quaker, and I am against war altogether, but I feel particularly that our action in Vietnam is wrong, and this is my way of protesting. I wish I could do more.”

Another Wisconsin signer was Kenneth Knudson, of Madison. Knudson picketed the Madison internal revenue office in and to protest use of federal funds for military purposes.

That article also adds this detail:

Miss Baez earlier had refused to pay 60% of her federal income tax to protest government expenditures for armament. The internal revenue service collected more than $34,000 from her after attaching a lien to her income and property.


On , The Deseret News published a piece on the American war tax resistance movement:

Why They Won’t Pay

Millions of Americans are sitting up late these nights, agonizing over their financial records, fighting their way through a maze of federal regulations and puzzling over the inconsistencies of their own arithmetical prowess. They’re involved in the nation’s annual orgy of self-revelation: preparation of personal income tax returns.

For many, hours of hard labor will be crowned by the distasteful task of getting out the bankbook, figuring out whether to refinance the car or postpone that midwinter vacation and then writing a check to Uncle Sam for the amount still owed. But for a few, the culmination of the long agony of tax forms will be the pleasure of writing a little note to the tax collector, and sending that instead of a check.

The note will say simply that the author is not paying 10 per cent, or 23 per cent or 67 per cent, or all of his federal income tax as a protest against the Vietnam war. In a few months, after the exchange of some nasty notes, the Internal Revenue Service will almost certainly get its money, with interest — from the offender’s bank account, by seizing his paychecks or perhaps by selling his car. But even though the protester is clearly violating the law, there is almost no chance he will go to jail. Meanwhile, the nontaxpayer will have made his point: that he disagrees with government policy on Vietnam and that he is not voluntarily financing the war.

Estimates of how many protesters are not paying their taxes vary widely. A spokesman for the Internal Revenue Service in Washington said that in , only 583 persons who filed returns did not pay all or part of their taxes as a protest. This was out of a national total of 73,000,000. But other estimates are higher. Maris Cakars, the enthusiastic young Oceanside native who runs the New York-based Tax Resistance Project of the War Resisters League, said that he had on file 1,000 names of persons who said they refused to pay all or part of their federal income tax . Predictably, the government says the number of protesters has leveled off. The protesters say it is climbing.

A larger group has taken to refusing to pay its telephone tax — the 10 per cent federal excise tax added each month to each customer’s phone bill. This tax was continued in largely to pay the costs of Vietnam. According to a spokesman for American Telephone & Telegraph Co., about 5,600 telephone users nationwide refused to pay the tax on their bills in the third quarter of . This has remained constant since late , he said. However, Cakars said he believed the figure was closer to 10,000, while the IRS said there were 18,000 cases in . But the IRS spokesman added that many of these were repeaters — one customer who refused to pay for 12 months would be counted as 12 in that figure.

The most famous offender is folk singer Joan Baez. Since , she has been withholding roughly 60 per cent of her federal taxes, which she says is the portion of federal expenditures used to support past, present and future wars. This is in the form of the present defense budget, veterans’ benefits and interest on the portion of the national debt paid for past wars. The IRS has merely attached a lien on her bank account, and has recovered most of what she owes plus interest and penalties.

Other notables have also expressed interest in such protest. In , when Congress was initially considering levying a 10 per cent surtax which most believed was to support the Vietnamese war, 448 writers and editors signed a newspaper advertisement stating that they would not pay the surtax or any other war-designated increase. About a third also added that they would not pay the 23 per cent of the current taxes that they believed was financing the Vietnam war effort. When action on the surtax was postponed several months — past the filing deadline — the movement fell apart and no one kept any records of how many did not pay. Gerald Walker, an editor of The New York Times Magazine, who organized the protest, recently refused even to talk about the effort.

Willful failure to file a return or to pay taxes owed are both punishable by fines of up to $10,000 and jail terms up to a year. But both the government and those organizing tax resistance say that only a handful of tax protesters have spent any time behind bars since the end of World War Ⅱ. The longest period known was six months by a New London, Conn., man. He served his time not for refusing to pay taxes, but for contempt of court, when he defied a court order to tell where he had his bank account. Nobody is in jail for tax resistance at the present time, according to the IRS. The revenue service has little interest in locking up tax delinquents, a spokesman said recently. “In most cases, we have gotten the money,” he said. “All we want to do is to get the money that’s coming to us. After all, is IRS going to ask the Justice Department to go to a federal grand jury and get a jury trial to put a man in jail for a dollar, when all we have to do is go to his bank account? These people are making a protest, but most of them are doing it openly, so there’s no fraud or evasion. This way, they apparently feel they’ve satisfied their protest feelings, and we end up getting the money anyway — sometimes with added penalties.” Since Vietnam, he said, the most drastic step the IRS has taken was to seize a California man’s car, sell it and deduct the owed taxes. “He ended up buying his car back anyway,” the spokesman said.

The government, the protesters claim, is also anxious to avoid a confrontation that would produce a test case, a martyr and added publicity. “We’re anxious for a confrontation,” said Cakars. “It would help to add one more serious headache for the government while the war goes on.”

One New York lawyer, who has advised protesters on tax evasion and refusal, doubts that the government would dare prosecute protesters on a large scale. “Many people would be delighted to be put in jail for a cause like this who would not like to be put in jail for passing a red light,” he said. “But the government doesn’t want to raise the issue that someone is being put in jail for not paying $14. It’s the same reason they are so slow to prosecute for burning a draft card.” The lawyer added that any massive prosecution would tend to win sympathy for the protesters from many persons who are now neutral or apathetic. “If they become too repressive, it sounds too much like 1984,” the lawyer said.

So far, the protest movement has been limited mainly to longtime pacifists and professionals. Pacifists have been protesting the use of tax money for armaments for years. The movement was popularized after World War Ⅱ by the late A.J. Muste, clergyman-philosopher, who refused to pay his taxes . Cakars’ War Resisters League, which is one of the organizations promoting tax resistance to its mailing list of 10,000, has been in business advocating peace policies since World War Ⅰ.

Since the Vietnam war most of those who have joined the protest are professionals and intellectuals. Many are clustered around college towns, such as Cambridge, Mass., and Berkeley Calif. Professionals are particularly attracted, said Cakars, because they are often self-employed and therefore not subject to employers’ withholding their taxes.

One organizer who has hopes of expanding the protest to the middle class is Ted Webster, a self-employed publisher in Roxbury, Mass. Webster started the Roxbury War Tax Scholarship Fund, into which tax protesters have put $8,000. The money is kept in a savings account, and only Webster keeps records of how much belongs to each protester, thereby preventing the government from seizing the individual’s money. Interest goes to a scholarship for a poor Negro student.

Webster says he is not a pacifist but merely objects to his tax moneys being spent on the “boon-doggle and pork-barrel military-industrial complex.” He counts on the increasing discontent of the great bulk of U.S. taxpayers to add fuel to the protest, as more and more question the need for the present level of military spending. “I’m trying to convey to taxpayers generally that a good deal of their money is generally being wasted,” Webster said. “Americans don’t mind killing people, as long as it doesn’t cost us anything. But now it’s coming home to the middle class, who are being hit hard with taxes and getting a bit uptight about it.”

Reasons for tax resistance vary, but most of those interviewed said they were too old to refuse to be drafted, or felt they had been denied a pro-peace choice among the presidential candidates, or felt that, in accordance with the results of the Nuremberg was crimes trials, they did not want to contribute voluntarily to a government policy which they feel is immoral. E. Russell Stabler, a special associate professor of mathematics at Hofstra University who has not paid the balance due on his income tax , said: “I feel we are bound by a higher law. We cannot abide by the U.S. income tax law and at the same time avoid responsibility for criminal acts committed in our name and by conscription of our own funds.” He said that he willingly told the IRS where his bank account was, and that the money, plus penalties, had been seized each year. But at least his conscience is absolved. “It’s just a different view of patriotism from the standard one,” he said with a chuckle. “We used to offer to pay the money we owed into a special fund earmarked for constructive, peaceful purposes, but the government wasn’t interested.” Did Stabler, who is 62, ever fear being jailed? “I suppose anybody who does this runs a risk of going to jail eventually, but the government has been fairly generous about it,” he said.

Like most college faculty members, Stabler has not been threatened by his employer for his unorthodox views. There is talk among war protesters that others have had their jobs threatened or even lost them, for nonpayment of taxes. But this is difficult to substantiate because employer disapproval of an unorthodox employe can be subtle and may also be attributable to other “quirks” in the employe. Employers do, however, cooperate with the IRS by making protesters’ paychecks available for seizure — in fact they are required to by federal law.

One protester who has so far avoided all government attempts to collect his back taxes is Eric Weinberger, who is a paid worker for the Fifth Avenue Peace Parade Committee. His employer has refused to turn over his paychecks to the IRS although Weinberger has not paid anything for five years. He said he does not own a car or a house and has so little money that he does not even have a bank account that can be seized. He has been threatened with prosecution, he said, but no further action has been taken. He added with a note of resignation, “I suppose they’ll find some way to get it eventually. But they’ll have to take it. I’m a pacifist and I don’t intend to give them my money for the purpose of war.”

I’m a little surprised I hadn’t come across the name Maris Cakars before in my research. He was active with the War Resisters League and with the Committee for Non-Violent Action during the Vietnam War period, and both of those organizations were close to the war tax resistance movement of the time.

Of the other tax resisters mentioned in the article whose names I hadn’t come across before — E[dward?]. Russell Stabler, Gerald Walker, Ted Webster, and Eric Weinberger — I wasn’t able to find out much more. You can find some of Stabler’s work in mathematics on-line. Walker is mentioned in a couple of articles about the Writers & Editors war tax protest, and besides his work for The New York Times Magazine is also known as the author of the novel Cruising which was adapted into the Al Pacino movie of the same name. Ted Webster remains a mystery to me. I found a photo of an Eric Weinberger from serving up food to the homeless in front of the Bush/Quayle campaign headquarters in Boston in a “Food Not Bombs” action — perhaps the same Eric Weinberger, perhaps not.


Around the middle of April as the federal income tax filing deadline approaches, tax resistance articles hit the media frequently. Here are some examples from past years:

“White House Picketed by Foes of Segregation, Taxes and Nerve Gas” New York Times
Reports on White House picketers featuring members of the Peacemakers, including war tax resister Max Sandin.
“Singer Again Refuses To Pay Her Income Tax” The Modesto Bee
Joan Baez sends a protest letter to the IRS instead of a check. Roy Kepler also quoted.
“No tax woes — he just doesn’t file” The [Spokane] Spokesman-Review
War tax resister Irwin Hogenauer hasn’t filed a tax return for 35 years. (don’t miss the ad below the article for a special on the Sony Walkman: only $89.00)
“When morals clash with Uncle Sam’s bill” Gainesville Sun
An op-ed piece by Horace G. Davis on personal entanglement with the military-industrial complex includes notes on Raymond Hunthausen and some of the publications of the war tax resistance movement.
“Tax resisters turn cash over to ‘common good’ ” Wilmington Morning Star
Clare Hanrahan is redirecting her taxes to a group that helps the homeless. “We’re not evading taxes. We’re redirecting them and putting them where they’ll do the most good, immediately.” Also quotes Karen Marysdaughter.
“Protesters oppose death, taxes” The Tuscaloosa News
Susan Quinlan, Larry Harper, and Bill Ramsey discuss war tax resistance.
“Protesting war, a few dollars at a time” St. Petersburg Times
Ruth Paine is the focus of this article. Ruth Benn and Mary Ann C. Holtz are also quoted.
“Outraged by war, tax resisters ignore filing deadline” The [Fredericksburg, Virginia] Free Lance-Star
Karl Meyer and Ruth Benn are quoted in this piece on the war tax resistance movement.

From the Palm Beach Post:

Continues Tax Fight

Folk singer Joan Baez filed her income tax return hours before the deadline and again applied some withholding of her own to the taxes she owes Uncle Sam.

For the third straight year the 24-year-old singer has sent in only 40 per cent of the taxes due.

“I shall again refuse to pay that 60 per cent of my income tax which goes for armaments,” she wrote the Internal Revenue Service.

Miss Baez’s current return showed she owed the government $57,330. Her check was written for $22,920.

The Post was too timid to quote further from Baez’s letter, but Jet magazine was not:

Singer Refuses Again To Pay Tax “For War”

In San Francisco, singer Joan Baez, 24, as she had for the past two years, paid 40 per cent of her income tax by check, but hotly refused to pay the other 60 per cent due by declaring in a customary letter: “I shall again refuse to pay that 60 per cent of my income tax which goes for armaments. This country has gone mad. But I will not go mad with it. I will not pay for organized murder. I will not pay for the war in Vietnam.


Here’s an interesting case of government spin in the war tax resistance game. The peak of modern American war tax resistance came around when large numbers of people were resisting, including prominent and well-known people, and were being very public about their resistance. The government paid close attention to the tax resistance movement in those days and took steps to counter it. This article looks as though it was one of those attempts.

The data behind the article are these: the IRS said that it had tallied up 1,740 people who had formally told the agency in that they would be resisting taxes as a war protest. Of those, by the agency had initiated its delinquent account process against 631, indicating that they actually hadn’t paid some of their taxes and the gears of the agency’s slow-grinding machine had started to move.

That could mean that the remaining 1,109 chickened out at the last minute. But it could also mean a number of other things:

  • Maybe some of that 1,109 refused to file a return at all as their form of protest.
  • Maybe some lowered their income below the tax line as their form of protest.
  • Maybe some used techniques such as claiming the population of Indochina as dependents that had the effect of lowering the tax due and the IRS just hadn’t gotten around to inspecting their returns closely enough yet.
  • Maybe in some cases the IRS just hadn’t gotten around to registering the delinquencies yet because it was only a month after tax returns were due.

And of course the “few thousand Americans” the article speaks of only includes those people who managed to get on the IRS list in the first place. Most war tax resisters didn’t bother to write the IRS to let them know about their plans.

But the headline and lede spin for the article only contemplate the chickening-out angle and only count those war tax resisters whom the IRS counted (from the Tri City Herald):

Most war protesters fail to carry out tax threats

In publicly declaring her refusal to pay income taxes that support the Vietnam war, Sen. Philip A. Hart’s wife joins a few thousand other Americans, most of whom failed to carry out their threats.

Most of those who challenged the Internal Revenue Service lost their cases.

Figures for income-tax returns showed that 1,740 Americans indicated to the IRS they would not pay any taxes because of the war.

But a spokesman said tax-delinquent accounts have been set up in only 631 of these cases, meaning that the IRS is taking formal action to collect for nonpayment.

In previous years, the number of Americans who have protested to the IRS has grown. Last year, there were 1,648 who told the IRS they didn’t intend to pay taxes, but the agency was forced to collect in 698 cases.

In , 1,401 protested, but only 368 drew formal action by IRS. In , there were 592 who protested and 140 tax-delinquent accounts.

“The numbers are tiny when you consider there were an average of 75 million returns over those years,” the spokesman said.

Today’s figures only take into account those, such as Mrs. Hart, who have formally protested to the IRS. The spokesman acknowledged that those who use more-subtle means to escape paying taxes in protest might not be detected if they didn’t let the service know.

Folk singer Joan Baez announced in she didn’t intend to pay that part of her income taxes related to the military budget. But the government collected from her bank accounts through court action.

A common form of protest is refusal to pay the federal telephone excise tax, but no figures were immediately available on these. It is said to be small in relation to the number of telephone customers.

Mrs. Hart wrote the IRS that she was refusing to include a check for $6,200 with her quarterly tax estimate.

According to an IRS spokesman, if an estimated tax payment is not paid, a six-per-cent penalty applies. But the IRS waits until the return for the year is filed to assess penalties or take action.

Mrs. Hart said she put the money into a special bank account instead of paying it to the IRS


On , just a few days after Martin Luther King, Jr., delivered his powerful “Beyond Vietnam” speech, Eric Weinberger, the national secretary of the Committee for Nonviolent Action, wrote to to ask if King would publicly sign on to their war tax resistance campaign:

I don’t know how (or if) King responded to this request. I have seen no indications that he participated in the war tax resistance of the period.

King had been targeted by politically-motivated tax prosecutions in areas where he had been active. Because of this he had been under particular pressure to keep to the straight-and-narrow when it came to tax filing, so as not to give his enemies a potentially fruitful avenue of attack. This may have discouraged him from making war tax resistance part of his protest against U.S. militarism and the Vietnam War. It is also possible that, since King was killed , he just didn’t have time to put any possibly-intended resistance into practice.

The CNVA letterhead as shown on this letter is a clue as to who was associated with the emerging war tax resistance movement of the time. Many of these names are familiar to me, but some others are not:

A.J. Muste (Chairman), Gordon Christiansen (Chairman, Executive Committee), Ralph DiGia (Treasurer). Staff: Eric Weinberger (National Secretary), Maris Cakars (Field Secretary), Mark Morris (Director of Publication), Peter Kiger, Gwen Reyes. Executive Committee: Peter Boehmer, Mary Cristiansen, Tom Cornell, William C. Davidon, David Dellinger, Barbara Deming, Erica Enzer, Jim Forest, Neil D. Haworth, Bill Henry, Irene Johnson, Yvonne Klein, Paul Klotzle, Anton Kuerti, Bob Larsen, Bradford Lyttle, David McReynolds, Stewart Meacham, Dorothy Mock, Jim Peck, Harry Purvis, David Reed, Charles Solin, Beverly Sterner, Mary Suzuki, Robert Swann, Charles Walker, Barbara Webster, George Willoughby, Bill Wingell, Wilmer Young. Consultants: Joan Baez, Albert Bigelow, Henry Cadbury, Dorothy Day, Richard B. Gregg, Ammon Hennacy, William R. Huntington, Ray Kinney, Milton Mayer, Mildred Scott Olmstead, Earle Reynolds, Sumner M. Rosen, Bill Sutherland, Ralph Templin, David Wieck

The time has come, and that time was .

The time has come. The spectacle of the United States — with its jet bombers, helicopters, fragmentation and napalm bombs, and disabling gas — carrying on an endless war against the hungry, scantily armed Vietnamese guerrillas and civilians… this spectacle will go down in history alongside the unforgivable atrocities of Italy in Ethiopia. The spectacle of the United States invasion of the Dominican Republic — again pitting our terrifying weaponry mainly against civilians armed with rifles… this spectacle will go down in history alongside Russia’s criminal intervention in Hungary. But the spectacle of the indifference of so many Americans to the crimes being committed in their names, by their brothers, and with their tax money… this spectacle reminds us more and more of the indifference of the majority of the German people to the killing of six million Jews. The United States government has not reacted constructively to legitimate criticism, protests, and appeals: by world leaders including the Pope, U Thant, and President DeGaulle; by United States leaders including Senators Morse, Gruening, Church, Fulbright, Robert Kennedy, Eugene McCarthy, and Stephen Young; by hundreds of thousands of citizens including 2,500 clergymen and countless professors who placed protest advertisements in leading newspapers; by innumerable students, many tens of thousands of whom have taken their protest to Washington on several occasions; by celebrated individuals such as the Rev. Martin Luther King, Robert Lowell, Arthur Miller, and Dr. Benjamin Spock; and by leading newspapers, including the New York Times. We believe that the ordinary channels of protest have been exhausted and that the time has come for Americans of conscience to take more radical action in the hope of averting nuclear war. Therefore, the undersigned hereby declare that at least as long as U.S. Forces are clearly being used in violation of the U.S. Constitution, International Law, and the United Nations Charter… We will refuse to pay our federal income taxes voluntarily. Some of use will leave the money we owe the government in our bank accounts, where the Internal Revenue Service may seize it if they wish. Others will contribute the money to CARE, UNICEF, or similar organizations. Some of us will continue to pay that percentage of our taxes which is not used for military purposes. We recognize the gravity of this step. However, we prefer to risk violating the Internal Revenue Code, rather than to participate, by voluntarily paying our taxes, in the serious crimes against humanity being committed by our government.

350 Balk at Taxes in a War Protest

Ad in Capital Paper Urges Others to Bar Payment

Some 350 persons who disapprove of the war in Vietnam announced that they would not voluntarily pay their Federal income taxes, due . They urged others to join them in this protest.

The Internal Revenue Service immediately made clear that it would take whatever steps were necessary to collect the taxes.

The group announced its plans in an advertisement in The Washington Post.

“We will refuse to pay our Federal income taxes voluntarily,” the advertisement said. “Some of us will leave the money we owe the Government in our bank accounts, where the Internal Revenue Service may seize it if they wish. Some will contribute the money to CARE, UNICEF or similar organizations. Some of us will continue to pay that percentage of our taxes which is not used for military purposes.”

Joan Baez, Lynd, Muste

The first signature on the advertisement was that of Joan Baez, the folk singer. Others who signed it were Staughton Lynd, the Yale professor who traveled to North Vietnam in violation of State Department regulations, and the Rev. A.J. Muste, the pacifist leader.

The advertisement contained a coupon soliciting contributions for the protest. The ad said that further information could be obtained from Mr. Muste at Room 1003, 5 Beekman Street, New York City.

Those who placed the advertisement — which bore the heading “The Time Has Come” — said that those who sponsored it “recognize the gravity of this step. However, we prefer to risk violating the Internal Revenue Code, rather than to participate, by voluntarily paying our taxes, in the serious crimes against humanity being committed by our Government.”

The advertisement mentioned not only the war in Vietnam “against hungry, scantily armed Vietnamese guerrillas and civilians” but also “the spectacle of the United States invasion of the Dominican Republic,” an event the sponsors said “will go down in history alongside Russia’s criminal intervention in Hungary.”

Cohen Is Determined

The determination of Internal Revenue to collect the taxes the Government is owed was expressed in a formal statement by the Commissioner of Internal Revenue, Sheldon S. Cohen.

He said Internal Revenue would take “appropriate action” to collect the taxes “in fairness to the many millions of taxpayers who do fulfill their obligations.”

The Government has been upheld in court on all occasions when individuals have refused to pay taxes because of disapproval with the uses to which their money was being put, revenue officials said.

Ad Prepared Here

The headquarters of the Committee for Nonviolent Action, 5 Beekman Street, said that it had prepared the advertisement carried in the Washington newspaper after receiving 350 responses to invitations it had sent out soliciting participation in “an act of civil disobedience.”

A spokesman for the committee said that Mr. Muste, the chairman, was out of town and would return in about a week. The spokesman said that although monetary contributions in response to the advertisement had not yet begun to come in, the committee was prepared to mail literature explaining its program to those who responded to the advertisement.

The spokesman said that the tax protest had been intended to represent “a more radical and meaningful protest against the Vietnam War.”

The committee announced that members would appear at in front of the Internal Revenue Service office, 120 Church Street, to distribute leaflets concerning the tax protest.

It also said that a rally and picketing would be staged from , in front of the Federal Building in San Francisco under the sponsorship of the War Resisters League. The league also has offices at 5 Beekman Street.

With press coverage like this, including even the address to write to for more information, Muste hardly needed to pay for ad space in the Times (assuming they would have printed the ad — many papers rejected ads like this).

Some other names I recognize from the ad are Noam Chomsky, Dorothy Day, Dave Dellinger, Barbara Deming, Diane di Prima, Lawrence Ferlinghetti, Milton Mayer, David McReynolds, Grace Paley, Eroseanna Robinson, Ira Sandperl, Albert Szent-Gyorgyi, Ralph Templin, Marion Bromley, Horace Champney, Ralph Dull, Walter Gormly, Richard Groff, Irwin Hogenauer, Roy Kepler, Ken Knudson, Bradford Lyttle, Karl Meyer, Ed Rosenthal, Maris Cakars, Gordon Christiansen, William Davidon, Johan Eliot, Carroll Pratt, Helen Merrell Lynd, E. Russell Stabler, Lyle Stuart, John M. Vickers, and Eric Weinberger.

The text of the ad (without the signatures and “coupon”) is as follows:

The Time Has Come

The spectacle of the United States — with its jet bombers, helicopters, fragmentation and napalm bombs and disabling gas — carrying on an endless war against the hungry, scantily armed Vietnamese guerrillas and civilians… this spectacle will go down in history alongside the unforgivable atrocities of Italy in Ethiopia.

The spectacle of the United States invasion of the Dominican Republic — again pitting our terrifying weaponry mainly against civilians armed with rifles… this spectacle will go down in history alongside Russia’s criminal intervention in Hungary.

But the spectacle of the indifference of so many Americans to the crimes being committed in their names, by their brothers, and with their tax money… this spectacle reminds us more and more of the indifference of the majority of the German people to the killing of six million Jews.

The United States government has not reacted constructively to legitimate criticism, protests and appeals:

  • by world leaders including the Pope, U Thant and President De Gaulle —
  • by United States leaders including Senators Morse, Gruening, Church, Fulbright, Robert Kennedy, Eugene McCarthy and Stephen Young —
  • by hundreds of thousands of citizens including 2,500 clergymen and countless professors who placed protest advertisements in leading newspapers —
  • by innumerable students, many tens of thousands of whom have taken their protest to Washington on several occasions —
  • by celebrated individuals such as the Rev. Martin Luther King, Robert Lowell, Arthur Miller and Dr. Benjamin Spock —
  • and by leading newspapers, including the New York Times.

We believe that the ordinary channels of protest have been exhausted and that the time has come for Americans of conscience to take more radical action in the hope of averting nuclear war.

Therefore, the undersigned hereby declare that at least as long as U.S. Forces are clearly being used in violation of the U.S. Constitution, International Law and the United Nations Charter…

We will refuse to pay our federal income taxes voluntarily

Some of us will leave the money we owe the government in our bank accounts, where the Internal Revenue Service may seize it if they wish. Others will contribute the money to CARE, UNICEF or similar organizations. Some of us will continue to pay that percentage of our taxes which is not used for military purposes.

We recognize the gravity of this step. However, we prefer to risk violating the Internal Revenue Code, rather than to participate, by voluntarily paying our taxes, in the serious crimes against humanity being committed by our Government.


An Associated Press dispatch from put some numbers on Joan Baez’s war tax resistance:

Tax Lien Filed Against Singer.

, Calif. (AP) — The federal government filed today in Monterey County Superior Court a $36,083.97 tax lien against folk singer Joan Baez.

Miss Baez annually refuses to pay 60 per cent of her tax bill because she says she does not wish to support the nation’s war efforts.


In , the Washington Monthly carried a story about war tax resisters written by Kennett Love, himself a signer of the “Writers and Editors War Tax Protest” pledge.

Tax Resistance: Hell No — I Won’t Pay

“We believe that the right of conscientious objection to war belongs to all the people, not just to those of draft age,” says a pamphlet now being sent out across the country from a littered, poster-bright office on New York’s Lower East Side. It carries a radical call to the citizenry to come out against the war in Vietnam by refusing to pay taxes that finance the war.

Such tax resistance is now gathering adherents outside traditional pacifist circles. Although it is still far from a major headache to the government, Internal Revenue Service men are being assigned to locate bank accounts of resisters and to seize the sums due — plus six per cent interest. Out of the frustration of the anti-Vietnam-war segment of the population, which is growing rapidly according to the polls; out of dashed hopes raised by peace promises and peace gestures from the Nixon and Johnson Administrations alike; and out of a feeling that orthodox democratic forms of protest — elections and demonstrations — have been ignored, an increasing number of otherwise law-abiding people are following their consciences into what Gandhi called the last stage of civil disobedience by openly refusing to pay part or all of their federal taxes.

The chief targets of the tax-resistance movement are the income tax, particularly the 10 per cent war surtax imposed last year, and the 10 per cent federal excise tax on telephone service. Other federal taxes have been rejected either as too complicated to resist, such as the liquor tax, which is collected at the wholesale level before individual purchase, or as earmarked for such non-war uses as highway construction. One pacifist, imprisoned for draft refusal and therefore lacking income to refuse taxes on, gave up smoking because the cigarette tax brings the government more revenue than any other single consumer-commodity tax.

The telephone tax is the most popular one to resist, partly because it was the first to be specifically linked to the war in Vietnam and partly because the American Telephone and Telegraph Company has proven courteous in its handling of tax resisters. The telephone tax was due to be reduced to three per cent in . In approving the White House request for its extension of the 10 per cent level, Chairman Wilbur Mills (D-Ark.) of the House Ways and Means Committee said: “It is clear that the Vietnam and only the Vietnam operation makes this bill necessary.”

Resistance to the telephone tax began soon afterward. Karl Meyer of Chicago, a former Congressman’s son and a free-lance writer immersed in pacifist causes, conceived the idea and proposed it to Maris Cakars of the War Resisters League in New York. Meyer drafted a pamphlet, “Hang Up On War!,” which has become a staple among the literature distributed by the War Resisters League through the mails and at peace booths. It explains the link between the telephone tax and the war, summarizes moral and legal objections to the war, and provides practical advice for resisters of the tax, including a candid assessment of the possible risks. Of the risks, it points out that under Section 7203 of the Internal Revenue Code, which covers both the telephone and the income tax, one who “willfully fails to pay” could be imprisoned for up to one year and fined up to $10,000. It adds that the experiences of tax resisters over the past several years show that the government is not willing to press criminal charges but, instead, acts to collect the taxes (with interest) directly, when and where it can.

AT&T records indicate that telephone tax resisters were relatively unmoved by President Johnson’s famous “abdication” speech on , but that about a quarter of them resumed payment of their telephone taxes at in the belief that President-elect Nixon would end the war. A table of the telephone company statistics follows, giving the number of telephone tax refusers at the end of each quarter :

QuarterNo. of resisters to telephone tax
1,800
2,300
2,600
3,400
3,400
4,700
5,300
4,700
4,000
4,000

The figure for is not available yet, but the revived intensity of the anti-war movement, manifested in the national student moratorium on and the big demonstrations on , presage an increase.

Measured against the telephone company’s 43,459,000 residence customers, the percentage of tax resisters is minuscule. But in view of the seriousness of the act of tax resistance, the number of resisters is a source of satisfaction and encouragement to the leaders of the movement.

A spokeswoman for the telephone company told me its standing orders are to continue service to tax resisters so long as its own charges are paid. The company notifies the IRS of tax non-payments so it can do its own collecting. If a tax resister informs the local business office of the telephone company that he is deliberately omitting the tax from his payment, the office will not carry the tax charges forward to his next bill. “It would seem logical to assume that we don’t like to be a collecting agency,” she said, “but we do what we’re obliged to do.” She said that telephone tax resisters are located mainly in college communities.

Income tax resisters, although fewer than telephone tax resisters, appear to be a more stubborn breed, unmoved by political gestures and prepared to hold out until the war actually ends. An IRS spokesman in Washington gave me a statistical summary of the growth of such tax resistance. So far as he knew, it first became a public issue when Joan Baez, the singer, refused in to pay 60 per cent of her income tax in an act to dissociate herself from what she called the immoral, impractical, and stupid war in Vietnam. She refused the same proportion in and wrote the IRS: “This country has gone mad. But I will not go mad with it. I will not pay for organized murder. I will not pay for the war in Vietnam.” Joan Baez and a scattered handful of old-line pacifists, a few of whom had been refusing war taxes , were not worth keeping statistics on, so far as the IRS was concerned.

Then, in , a committee under the chairmanship of the Reverend A.J. Muste circulated a tax-refusal pledge among persons on the mailing lists of the Committee for Non-Violent Action and the War Resisters League. They obtained 370 signatures for an advertisement in The Washington Post that stated: “We believe that the ordinary channels of protest have been exhausted…” Joan Baez headed the list of signers. According to an IRS analysis, about one-quarter of the signers had no taxable income, about one-half cooperated with the IRS to the extent of telling the agent who called on them where their money could be seized, and about one-quarter put the IRS to the trouble of ferreting out their bank accounts. The number of actual resisters came to about 275.

the IRS began keeping a count of tax protesters. The number rose to 375. In there were 533 taxpayers who refused part or all of their income taxes and wrote the IRS that they were doing so in protest against the Vietnam war. there were 848 who set themselves against the law on grounds of conscientious objection to the war. The IRS spokesman told me that roughly three-quarters of the income-tax protesters live on the east and west coasts and that the same proportion held for persons refusing to pay the telephone tax.

IRS spokesmen emphasize that the number of refusers is only a tiny fraction of the total number of taxpayers. There were some 71 million returns filed in , about 73 million in , and 75 million in . But again, tax-resistance leaders find significance in the fact that the very idea of tax refusal was unthinkable to nearly all of the resisters until their consciences impelled them to it. Furthermore, although the numbers are small, the rate of increase of tax resisters is far greater than the annual increase in tax returns.

Fear of prosecution and jail is a deterrent to potential tax refusers. Many people fail to recognize the distinction between clandestine tax evasion and open tax refusal. The IRS makes the distinction, however, and has shown no inclination to prosecute persons refusing taxes because of the Vietnam war. An IRS spokesman said earlier this year: “Is IRS going to ask the Justice Department to go to a federal grand jury and get a jury trial to put a man in jail for a dollar, when all we have to do is go to his bank account?” Tax-resistance leaders believe also that the government wishes to avoid the publicity attendant on a prosecution, largely because a test case might produce a martyr and create sympathy for the movement. The few prosecutions in recent years have been for refusal to file returns or disclose information rather than for refusal to pay.

War tax refusal in this country is older than the United States itself. It began in when Mennonites and Quakers refused to pay taxes for the French and Indian wars. They refused again during the American Revolution and the Civil War. The most famous early instance was that of Henry David Thoreau, who spent a night in jail in for refusing taxes in protest against our invasion of Mexico. He explained in his essay on civil disobedience that he could not “without disgrace be associated with it” and added: “If a thousand men were not to pay their tax bills this year, that would not be a bloody and violent measure, as it would to pay them, and enable the State to commit violence and shed innocent blood.”

Gandhi, who was deeply influenced by Thoreau, wrote in that “civil non-payment of taxes is indeed the last stage in non-cooperation. …I know that the withholding of payment of taxes is one of the quickest methods of overthrowing a government.” He went on to say: “I am equally sure that we have not yet evolved that degree of strength and discipline which are necessary… Are the Indian peasantry prepared to remain absolutely non-violent, and see their cattle taken away from them to die of hunger and thirst? …I would urge the greatest caution before embarking upon the dangerous adventure.” But Lord Mountbatten said with relief after India became independent: “If they had started to refuse to pay their taxes, I don’t know what we could have done.”

The idea of modern, organized tax resistance in this country against armaments and war seems to have begun with the Peacemaker Movement, which was formed by 250 pacifists who met in Chicago early in . In , the Peacemaker Movement published the first edition of a mimeographed Handbook on Non-Payment of War Taxes, which contains practical advice and case histories. The handbook has now run to three editions and nearly 10,000 copies. It points out that since the bulk of the federal budget (estimates range from 66 to 80 per cent) goes to pay for past wars, finance the Vietnam war, and prepare for future wars, “it is apparent that the major business of the federal government is war… it is useless to act as if the major business of government is civil functions or peaceful pursuits.”

In , a little more than a year after A.J. Muste’s committee published its tax protest advertisement with 370 signers, Gerald Walker of The New York Times Magazine began to organize a Writers and Editors War Tax Protest, in which all the signatories pledged themselves flatly to refuse the then-proposed 10 per cent war surtax and possibly the 23 per cent of their income taxes allocated to the war effort as well. As was the case with the Reverend Muste’s advertisement, most daily newspapers that Walker approached refused to sell space to him. The New York Times was one that refused and so, this time, was The Washington Post. The New York Post printed Walker’s advertisement in , as did The New York Review of Books and Ramparts. In all, 528 writers and editors signed the pledge. Walker told me recently that about half of them, including himself, failed to carry out the tax-refusal pledge. “Johnson’s ‘abdication’ two weeks before the tax deadline convinced me that we had won,” he said.

I was myself among the other half of the signers who did refuse part of their taxes — 23 per cent in my case, the 10 per cent surtax not having gone into effect. Since my own hesitant involvement in war tax resistance seems typical among the non-pacifists now joining the movement, I will summarize it here as the case history I know best. With my part payment of my income tax, I wrote the IRS as follows:

Enclosed please find my check for $1,862.81, which is 77 per cent of the tax required. The 23 per cent unpaid is a protest against the government’s use of that proportion of its revenue for the war in Vietnam. My conscience revolts against the gross immorality of the war… There are also questions of law. The war violates the supreme law of our land, notably the Constitution (Art. Ⅰ, Sec. 8, clause 11), the United Nations Charter (Art. 51), and the Southeast Asia Treaty (Art. Ⅳ)… Responsible jurists and philosophers soberly accuse our government of crimes against international codes on human rights and the conduct of wars and the specific statutes created ex post facto to punish the Nazis…

The prodigal waste of our national energy and treasure in destroying the land and people of Vietnam is so weakening this nation that other powers may bring us to judgment as we once brought the Nazis to account at Nuremburg… It will then be no defense to plead, like the “good Germans,” that we had to obey our government and cannot be held responsible for what it did. By paying taxes which I know my government is using to kill a small nation I commit a greater and more violent breach of laws than I do by not paying…

I was a Navy pilot in World War Ⅱ. I would not serve in this war. If I could prevent my tax dollars from serving, I would do so. Unfortunately, I have not yet learned of a practical way to keep the government altogether from extracting financial support from me for the war. In the meantime, I balk at 23 per cent in token of my dissociation from the cruel injustice and bloodshed to poor and distant strangers being done under my flag, in my name, with my money.

The IRS reply did not come until after I had refused a similar amount of taxes . It was a form postcard saying: “Dear Taxpayer: Thank you for your letter. We are looking into the matter you brought up and should have the answer to you shortly… Thank you for your cooperation.” The answer, inevitably, was a series of printed forms, progressing from a “notice of tax due” to a “Final Notice Before Seizure.” The IRS had already seized telephone taxes, which I stopped paying in , from three bank accounts, patiently tracking down the bank to which I transferred my account after each seizure. The IRS obtained the unpaid part of my tax, plus six per cent interest, in . At this writing I am awaiting implementation of the Final Notice Before Seizure of the refused portion of my taxes. Banks are required by law to surrender private assets, including the contents of safe deposit boxes, to the IRS upon demand. Most banks surrender the levied amount immediately and the depositor is informed afterward.

This whole business of deliberately defying and harassing the government, even in a moral protest, is a heavy and anxious experience. When I first considered it in I was unaware that some hundreds of other people were already doing it. I was afraid of going to jail, which, among other things, would have prevented my fulfilling a contract to complete a book. I began refusing the telephone tax after obtaining the pamphlet “Hang Up On War!” from a pacifist in Princeton in . The Writers and Editors War Tax Protest, which came to my attention , gave me a sufficient sense of safety in numbers to begin income-tax resistance.

I am still troubled over possible consequences, particularly after the conspiracy convictions in the Dr. Spock trial, and I find it innately distasteful to resist paying my share of the general tax burden. But my revulsion against the war in Vietnam prevails over anxiety and civic reservations. And the Nixon Administration seems as unwilling or as unable as the Johnson Administration to make a significant and credible effort to end the war. In the country voted for Johnson and peace and got an escalation of the war. In , between Nixon and Humphrey, there was no real opportunity to vote for peace. Demonstrations have proven equally futile as a means of affecting war policy, so much so that the President declares that he will not be swayed by them. Under these circumstances, tax resistance, distasteful as it is, seems to more and more people to offer the most effective channel of protest.

I participated in the formation of War Tax Resistance, which is working to transform tax protests from essentially individual acts into an integrated political factor. The leading figure in the organization is Bradford Lyttle, a slim, earnest, no-nonsense pacifist who led a peace march across the United States and Europe to Moscow, urging unilateral disarmament on governments along the way and exhorting citizens toward non-cooperation with military service and war production. Its “Call to War Tax Resistance,” claiming the right of conscientious objection for taxpayers as well as draft-age men, says:

The first goal… is to convince as many people as possible to refuse at least $5 of some tax owed the government. Nearly everyone can do this by refusing their federal telephone tax or part of their income tax. If hundreds of thousands refuse to pay $5, they will establish mass tax refusal. Besides having the burden of collecting the unpaid amounts, the government will be faced with the political fact of massive non-cooperation with its war-making policies.

In a separate but related action, the poet Allen Ginsberg and I have obtained the backing of the National Emergency Civil Liberties Committee for a suit against the government to recover money that has been seized from us in enforcement of tax claims and also to enjoin further seizures. The main ground of our action, as it is now being prepared, is based on the historical equivalency between taxes and service (which is a kind of tax) and the claim that the right of conscientious objection is as inherent to taxpayers as it is to men liable for military service. Conscientious objectors cannot avoid service but they can earmark their service to the exclusion of warlike activity. In the same way, we claim, taxpayers should pay their full share but they should be able to earmark their taxes to the exclusion of war-like applications. In a time when weaponry has achieved the capacity to wipe out civilization, we believe, the people should be accorded a direct voice in deciding whether they shall make war. Since World War Ⅱ the decision has moved ever more into the hands of the executive despite the Constitutional stipulation that it is Congress which should declare war.

Meanwhile, until we are legally able to earmark our taxes for non-warlike applications, we feel conscience-bound to resist paying at least a part of them.


Some tax resistance campaigns have had their own anthems or fight songs.

  • Mahadev Desai, in The Story of Bardoli, mentions such songs on a few occasions:

    I paid a visit along with Sjt. Vallabhbhai to one of these [Raniparaj] villages. … The young women, who had taken the Khadi pledge three years ago in the presence of Gandhiji and shed their trinkets and heavy brass ornaments, were all there in spotlessly white Khadi, brimming over with joy and lustily singing Satyagraha songs.

    The mention of the Satyagraha songs reminds me of one or two things that happened during the month. … Phulchandbhai had already some songs ready, and the atmosphere in the taluka gave him the inspiration for many more. These friends were posted at Valod, and thanks to their bhajans they were in great demand everywhere. The plain and homely songs spread the message of Satyagraha in a most effective manner, and men, women, and children had them on their lips. One cannot speak too highly of the part played in the movement by Phulchandbhai and his songs.

    I shall describe one of the scenes. We visited Nani Phalod, a small village, at about 9 p.m. There was a huge procession of men and women, the former singing Satyagraha songs, and the latter singing a song from an old saint of which the refrain was: “All our sorrows have ended, now that the Master has come.”

    There were huge meetings everywhere, attended by hundreds of women, laying heaps of [homespun] yarn before Sjt. Vallabhbhai, as in , and lustily singing bhajans. The invincible spirit of the people evidenced everywhere was bound to exasperate the officials even more.

    The women of Varad… had their own songs, some of them being old songs of the saints and some composed by themselves to suit the fight in which they were engaged, and tacked on to the originals. One of these songs sung soulfully by them ran:

    With full knowledge take up your arms even like a Gnani (seer). Let Purity and Contentment be your armour and Courage your shield. The valiant shall rush to the forefront, the laggards will be beaten and will take to their heels. With full knowledge, therefore, take up the fight like the Gnani.

    The path of fight is not strewn with roses. It is sharp as the edge of the sword, for it is the fight for Truth. Let us therefore be wide awake like the Gnani. With full knowledge etc.

    The tyrant has run amok and crushed the ryot under his heels. We slumbered so long, we have now found our Guru and are blessed with knowledge. With full knowledge etc.

    He has taught us to pit righteousness and truth against oppression and injustice. God is sure to run to the rescue of right and vanquish the wrong. With full knowledge etc.

    Vallabhbhai our leader assures us that ultimately victory is ours. Let us therefore keep our pledge. With full knowledge etc.

  • The boycotts and tax strikes of the American Revolution also had their songs. When patriots gathered to spin home-spun yarn, the work would be accompanied by “many stirring tunes, anthems, and liberty songs,” such as the following:

    Young ladies in town, and those that live round,
      Let a friend at this season advise you;
    Since money’s so scarce, and times growing worse,
      Strange things may soon hap and surprise you.

    First, then, throw aside your topknots of pride;
      Wear none but your own country linen;
    Of economy boast, let your pride be the most
      To show clothes of your own make and spinning.

    What if homespun they say is not quite so gay
      As brocades, yet be not in a passion,
    For when once it is known this is much worn in town,
      One and all will cry out— ’Tis the fashion!

    And, as one, all agree, that you’ll not married be
      To such as will wear London factory,
    But at first sight refuse, tell ’em such you will choose
      As encourage our own manufactory.

    No more ribbons wear, nor in rich silks appear;
      Love your country much better than fine things;
    Begin without passion, ’twill soon be the fashion
      To grace your smooth locks with a twine string.

    Throw aside your Bohea, and your Green Hyson tea,
      And all things with a new-fashion duty;
    Procure a good store of the choice Labrador,
      For there’ll soon be enough here to suit you.

    These do without fear, and to all you’ll appear,
      Fair, charming, true, lovely and clever;
    Though the times remain darkish, young men may be sparkish,
      And love you much stronger than ever.

    Then make yourselves easy, for no one will teaze ye,
      Nor tax you, if chancing to sneer
    At the sense-ridden tools, who think us all fools;
      But they’ll find the reverse far and near.

  • The modern American war tax resistance movement has in recent years managed to collect its own funk anthem (“What If We All Stopped Paying Taxes?” by Sharon Jones and the Dap Kings):

    I was talking to a friend of mine
    Said he don’t want no wars no more
    They’re building bombs while our schools are falling
    Tell me what in the hell we’re paying taxes for

    What if we all stopped paying taxes?
    Now, what if we all stopped paying taxes?
    Stop paying taxes y’all

    Now tell me who’s gonna buy their bombs
    Their tanks, their planes and all their guns
    Well, tell me who’s gonna pay for their wars
    If we all get together and cut their funds

    Hey, listen people, listen to what I’ve got to say
    What if we all stopped paying taxes?

    folk song (“Don’t Be Afraid of the Neo-Cons” by Norman Blake):

    Don’t send your money to Washington
    To fight a war that’s never done
    Don’t play their games don’t be their pawns
    And don’t be afraid of the neo-cons

    and rap (“Uncle Sam Goddamn” by Brother Ali):

    You don’t give money to the bums
    On the corner with a sign, bleeding from their gums.
    Talking about you don’t support a crackhead —
    What you think happens to the money from yo taxes?

    Shit, the government’s an addict
    With a billion dollar a week kill-brown-people habit
    And even if you ain’t on the front line
    When the master yell crunch time you right back at it

    You ain’t look at how you hustling backwards
    And the end of the year add up what they subtracted:
    3 outta twelve months your salary
    Paid for that madness… man that’s sadness

  • War tax resister Joan Baez was fond of including the Whiskey Rebellion celebration tune “Copper Kettle” in her concerts.

    Get you a copper kettle
    Get you a copper coil
    Cover with new made corn mash
    And never more you’ll toil

    You just lay there by the juniper
    While the moon is bright
    Watch them jugs a-fillin’
    In the pale moonlight

    Build your fires of hickory
    Hickory or ash or oak
    Don’t use no green or rotten wood
    They’ll catch you by the smoke

    My daddy he made whiskey
    My granddaddy did to
    We ain’t paid no whiskey tax
    Since !

  • When a youth activist group joined war tax resisters at a recent Tax Day demonstration at the Oakland federal building, they brought their lyrical skills along:

    People, People, People, can’t you see?
    They kill around the world with tax money.
    Stealing from workers how there money’s made,
    I guess that’s why we’re broke and they’re so paid!

    People, People, People, can’t you see?
    They tax the poor more, the rich stay greedy.
    No money for health or to educate,
    I guess that’s why we’re broke and they’re so paid!

    On-line, you can see some of the rehearsal video showing how they combined the lyrics with pantomime to drive the point home.
  • At another American “Tax Day” protest, this one in St. Louis in , war tax resisters at the federal building sang a protest song with lyrics like these:

    For the cost of cluster bombs
    that maim and leave to bleed
    our kids could have more teachers
    helping them to read

  • Tax resisters against the British colonial government in Ghana had a fight song for the occasion:

    Cannon they have loaded, but couldn’t fire,
    Cannon they have loaded, but couldn’t fire.
    Whitemen dishonestly imposed poll-tax on the blacks.
    The poll-tax we will never pay, the grandees never deliver up,
    Go tell the white man to come out!

  • Luzerne County, Pennsylvania is home to an unusually corrupt government culture (or maybe it’s just that they got caught). Federal authorities charged 23 county residents with various corruption charges, including three judges and a county commissioner. But then the county government decided to hike taxes by 10%. Fred Heller said no. Why fund a nest of crooks? He recorded a protest song titled “Take This Tax and Shove It” and started a campaign to get county residents to refuse to pay their taxes, at least until the government stables have had all their manure shoveled out. Excerpts:

    Take this tax and shove it
    We ain’t paying you crooks no more
    The good ol’ boys stole all our cash
    And ran out the courthouse door

  • Residents in Castine, Maine, upset at their local taxes being siphoned off by state politicians, started a tax resistance campaign and accompanied it by protest songs:

    Write me a song of the Revolution,
    ’cause that’s what it’s gonna be.
    Write me a song of the Revolution,
    ’cause that’s what’s in store for me!
    I can’t sit by and watch this country
    go right down the drain.
    I gotta stand firm on the Constitution
    and stay aboard the freedom train.

    “In I Just Found Out (Who the ‘They’ Is), [songwriter] Linscott derides the notion of some anonymous outside government force, commonly called ‘They.’ ‘I’ve heard so many people talk about what “they” are doing. This is my attempt to show that the “they” are those who let government operate by default.’ ”
  • When Meo farmers killed a tax collector during a tax strike aimed at the British-backed Maharaja in , they commemorated the occasion with a song:

    Rebels in the open the Meos did then rejoice
    They conferred among themselves and spoke in a single voice
    Your názim’s dead and ever since
      we aren’t ruled by any prince
    To London by now you should’ve fled,
      and do take along your dead.


Here are a handful of artifacts relating to the American war tax resistance movement circa .

First, some relics that were filed alongside a letter from Herbert Sonthoff to W. Walter Boyd (though I think this filing may be arbitrary and that the letters are not related to each other):

An Open Letter *

At this late date it is pointless to muster the evidence which shows that the war we are waging in Vietnam is wrong. By now you have decided for yourself where you stand. In all probability, if you share our feelings about it, you have expressed your objections both privately and publicly. You have witnessed the small effect these protests have had on our government.

By , every American citizen must decide whether he will make a voluntary contribution to the continuation of this war. After grave consideration, we have decided that we can no longer do so, and that we will therefore withhold all or part of the taxes due. The purpose of this letter is to call your attention to the fact that a nationwide tax refusal campaign is in progress, as stated in the accompanying announcement, and to urge you to consider refusing to contribute voluntarily to this barbaric war.

Signed:

Prof. Warren AmbroseMathematics, M.I.T.
Dr. Donnell BoardmanPhysician, Acton, Mass.
Mrs. Elizabeth BoardmanActon, Mass.
Prof. Noam ChomskyLinguistics, M.I.T.
Miss Barbara DemingWriter, Wellfleet, Mass.
Prof. John DolanPhilosophy, Chicago University
Prof. John EkAnthropology, Long Island University
Martha Bentley HallMusician, Brookline, Mass.
Dr. Thomas C. HallPhysician, Brookline, Mass.
Rev. Arthur B. JellisFirst Parish in Concord, Unitarian-Universalist, Concord, Mass.
Prof. Donald KalishPhilosophy, U.C.L.A.
Prof. Louis KampfHumanities, M.I.T.
Prof. Staughton LyndHistory, Yale University
Milton MayerWriter, Mass.
Prof. Jonathan MirskyChinese Language and Literature, Dartmouth College
Prof. Sidney MorgenbesserPhilosophy, Columbia University
Prof. Wayne A. O’NeillGraduate School of Education, Harvard University
Prof. Anatol RapoportMental Health Research Institute, University of Michigan
Prof. Franz SchurmannCenter for Chinese Studies, University of Calif., Berkeley
Dr. Albert Szent GyorgyInstitute for Muscle Research, Woods Hole, Mass.
Harold TovishSculptor, Brookline, Mass.
Prof. Howard ZinnGovernment, Boston University

* Institutions listed for informational purposes only

P.S. The No Tax for War Committee intends to make public the names of signers, hence if you wish to add your signature, early return is desirable. Contributions are needed, and checks should be made payable to the Committee.

The following page, dated , shows a mock-up of the intended public advertisement showing the signers’ names:

No Income Tax For War! Now Particularly the U.S. War in Vietnam. Statement: Because so much of the tax paid the federal government goes for poisoning of food crops, blasting of villages, napalming and killing of thousands upon thousands of people, as in Vietnam at the present time, I am not going to pay taxes on 1966 income. Name ___. Address ___. [In order to withdraw support from war, particularly the savage and expanding war in Southeast Asia– Some are refusing to pay their total tax, or some portion. ☐ Some have in advance lowered their income so as to owe none. ☐ (for our information, would you like to check which form of nonpayment you are following?) NOTE: There are laws which (although not usually applied to principled refusers) cover possible fine and jail term for non-payment of a legally-owed amount.]

The committee will publish the above statement with names of signers at tax deadline — .

Send signed statements to: NO TAX FOR WAR COMMITTEE, c/o Rev. Maurice McCrackin, 932 Dayton St., Cincinnati, Ohio 45214.

For additional copies of this form, put number you will distribute and name and address on the following lines:
No. _____ Name ____________________
Address _________________________

Signers So Far

  • Meldon and Amy Acheson
  • Michael J. Ames
  • Alfred F. Andersen
  • Ross Anderson
  • Beulah K. Arndt
  • Joan Baez
  • Richard Baker
  • Bruce & Pam Beck
  • Ruth T. Best
  • Robert & Margaret Blood
  • Karel F. Botermans
  • Marion & Ernest Bromley
  • Edwin Brooks
  • A. Dale Brothington
  • Mrs. Lydia Bruns
  • Wendal Bull
  • Mrs. Dorothy Bucknell
  • John Burslem
  • Lindley J. Burton
  • Catharine J. Cadbury
  • Maris Cakars
  • Robert and Phyllis Calese
  • William N. Calloway
  • Betty Camp
  • Daryle V. Carter
  • Jared & Susan Carter
  • Horace & Beulah Champney
  • Ken & Peggy Champney
  • Hank & Henry Chapin
  • Holly Chenery
  • Richard A. Chinn
  • Naom [sic] Chomsky
  • John & Judy Christian
  • Gordon & Mary Christiansen
  • Peter Christiansen
  • Donald F. Cole
  • John Augustine Cook
  • Helen Marr Cook
  • Jack Coolidge, Jr.
  • Allen Cooper
  • Martin J. Corbin
  • Tom & Monica Cornell
  • Dorothy J. Cunningham
  • Jean DaCosta
  • Ann & William Davidon
  • Stanley F. Davis
  • Dorothy Day
  • Dave Dellinger
  • Barbara Deming
  • Robert Dewart
  • Ruth Dodd
  • John M. Dolan
  • Orin Doty
  • Allen Duberstein
  • Ralph Dull
  • Malcolm Dundas
  • Margaret E. Dungan
  • Henry Dyer
  • Susan Eanet
  • Bob Eaton
  • Marc Paul Edelman
  • Johan & Francis Eliot
  • Jerry Engelbach
  • George J. Etu, Jr.
  • Mary C. Eubanks
  • Arthur Evans
  • Jonathan Evans
  • William E. Evans
  • Pearl Ewald
  • Franklin Farmer
  • Bertha Faust
  • Dianne M. Feeley
  • Rice A. Felder
  • Henry A. Felisone
  • Mildred Fellin
  • Glenn Fisher
  • John Forbes
  • Don & Ann Fortenberry
  • Marion C. Frenyear
  • Ruth Gage-Colby
  • Lawrence H. Geller
  • Richard Ghelli
  • Charles Gibadlo
  • Bruce Glushakow
  • Walter Gormly
  • Arthur Goulston
  • Thomas Grabell
  • Steven Green
  • Walter Grengg
  • Joseph Gribbins
  • Kenneth Gross
  • John M. Grzywacz, Jr.
  • Catherine Guertin
  • David Hartsough
  • David Hartsough
  • Arthur Harvey
  • Janet Hawksley
  • James P. Hayes, Jr.
  • R.F. Helstern
  • Ammon Hennacy
  • Norman Henry
  • Robert Hickey
  • Dick & Heide Hiler
  • William Himelhoch
  • C.J. Hinke
  • Anthony Hinrichs
  • William M. Hodsdon
  • Irwin R. Hogenauer
  • Florence Howe
  • Donald & Mary Huck
  • Philip Isely
  • Michael Itkin
  • Charles T. Jackson
  • Paul Jacobs
  • Martin & Nancy Jezer
  • F. Robert Johnson
  • Woodbridge O. Johnson
  • Ashton & Marie Jones
  • Paul Jordan
  • Paul Keiser
  • Joel C. Kent
  • Roy C. Kepler
  • Paul & Pauline Kermiet
  • Peter Kiger
  • Richard King
  • H.A. Kreinkamp
  • Arthur & Margaret Landes
  • Paul Lauter
  • Peter and Marolyn Leach
  • Gertrud & George A. Lear, Jr.
  • Alan and Elin Learnard
  • Titus Lehman
  • Richard A. Lema
  • Florence Levinsohn
  • Elliot Linzer
  • David C. Lorenz
  • Preston B. Luitweiler
  • Bradford Lyttle
  • Adriann van L. Maas
  • Ben & Sue Mann
  • Paul and Salome Mann
  • Howard E. Marston, Sr.
  • Milton and Jane Mayer
  • Martin & Helen Mayfield
  • Maurice McCrackin
  • Lilian McFarland
  • Maureen & Felix McGowan
  • Maryann McNaughton
  • Gelston McNeil
  • Guy W. Meyer
  • Karl Meyer
  • David & Catherine Miller
  • James Missey
  • Mark Morris
  • Janet Murphy
  • Thomas P. Murray
  • Rosemary Nagy
  • Wally & Juanita Nelson
  • Marilyn Neuhauser
  • Neal D. Newby, Jr.
  • Miriam Nicholas
  • Robert B. Nichols
  • David Nolan
  • Raymond S. Olds
  • Wayne A. O’Neil
  • Michael O’Quin
  • Ruth Orcutt
  • Eleanor Ostroff
  • Doug Palmer
  • Malcolm & Margaret Parker
  • Jim Peck
  • Michael E. Pettie
  • John Pettigrew
  • Lydia H. Philips
  • Dean W. Plagowski
  • Jefferson Poland
  • A.J. Porth
  • Ralph Powell
  • Charles F. Purvis
  • Jean Putnam
  • Harriet Putterman
  • Robert Reitz
  • Ben & Helen Reyes
  • Elsa G. Richmond
  • Eroseanna Robinson
  • Pat Rusk
  • Joe & Helen Ryan
  • Paul Salstrom
  • Ira J. Sandperl
  • Jerry & Rae Schwartz
  • Martin Shepard
  • Richard T. Sherman
  • Louis Silverstein
  • T.W. Simer
  • Ann B. Sims
  • Jane Beverly Smith
  • Linda Smith
  • Thomas W. Smuda
  • Bob Speck
  • Elizabeth P. Steiner
  • Lee D. Stern
  • Beverly Sterner
  • Michael Stocker
  • Charles H. Straut, Jr.
  • Stephen Suffet
  • Albert & Joyce Sunderland, Jr.
  • Mr. & Mrs. Michael R. Sutter
  • Marjorie & Robert Swann
  • Oliver & Katherine Tatum
  • Gary G. Taylor
  • Harold Tovish
  • Joe & Cele Tuchinsky
  • Lloyd & Phyllis Tyler
  • Samuel R. Tyson
  • Ingegerd Uppman
  • Margaret von Selle
  • Mrs. Evelyn Wallace
  • Wilbur & Joan Ann Wallis
  • William & Mary Webb
  • Barbara Webster
  • John K. White
  • Willson Whitman
  • Denny & Ida Wilcher
  • Huw Williams
  • George & Lillian Willoughby
  • Bob Wilson
  • Emily T. Wilson
  • Jim & Raona Wilson
  • W.W. Wittkamper
  • Sylvia Woog
  • Wilmer & Mildred Young
  • Franklin Zahn
  • Betty & Louis Zemel
  • Vicki Jo Zilinkas

Following this was a page explaining how to go about resisting:

Some Methods of Nonpayment

  1. For those owing nothing because of the Withholding Tax.

    Such persons write a letter to the Internal Revenue Service, to be filed with the tax return, stating that the writer cannot in good conscience help support the war in Vietnam, voluntarily. The writer therefore requests a return of a percentage of the money collected from his salary.

    Note: Of course, the IRS will not return the money. However, the writer has refused to pay for the war voluntarily and has put it in writing. This symbolic action is not to be belittled since anybody who does this allies himself with those who will withhold money due the IRS.
  2. For those self-employed or owing money beyond what has been withheld from salary.

    Such persons write a letter to be filed with the tax return, stating that the writer does not object to the income tax in principle, but will not, as a matter of conscience, help pay for the war in Vietnam. The writer is therefore withholding some or all of the tax due.

Note: In all cases, we recommend that copies of these letters be sent to the President and to your Senators.

Remarks:
The Internal Revenue Service has the legal power to confiscate money due it. They will get that money, one way or another. However, to obstruct the IRS from collecting money due (by not filing a return at all, for example) seems less important to us than the fact that each is refusing to pay his tax voluntarily. With this in mind, many of us are placing the taxes owed in special accounts and we will so inform the IRS in our letters.

Willful failure to pay is punishable by a fine of up to $10,000 and up to a year in jail, together with the costs of prosecution. So far, the IRS has prosecuted only those who have obstructed collection (by refusing to file a return, by refusing to answer a summons, etc.). Usually, the IRS has collected the tax due plus 6% interest and possibly an added fine of 5% for “negligence”. The fact that the IRS has rarely, if at all, prosecuted tax-refusers to the full extent of the law does not mean they will not do so in the future.

Finally, an article from the edition of The Capitol East Gazette:

Tax Refusal Urged by Group

Two thousand anti-war leaflets on telephone tax refusal were distributed in Capitol East on , by members of CHOICE, a group of local residents who are withdrawing their support for the Vietnam war.

The leaflet explains that the 10% phone tax was enacted in specifically to raise money for the Vietnam war.

According to CHOICE, the phone company will not remove a person’s telephone if he refuses to pay the tax. The company asks refusers to state why they are withholding the tax and then turns the matter over to the Internal Revenue Service.

According to CHOICE, there are presently 25 known tax refusers in the Capitol Hill area.

Those desiring CHOICE’s leaflet are asked to call LI 6‒9836.


Some historical and global examples of tax resistance → United States → Vietnam War, ~1965–75 → Joan Baez

On , Joan Baez was interviewed on the Belgian television station RTBF and asked about her war tax resistance.

Q: Why don’t you pay your income tax?

JB: I pay 40%, which goes to highways and things like that, and I won’t pay…

Q: Medicare perhaps?

JB: I hope so [laughs]. And I won’t pay 60% because it goes to armaments and armaments are wrong.

Q: And you’ll not have any problem with not paying?

JB: Oh, I have plenty of problems with not paying.

Q: And… what’s going to happen?

JB: Well, every year the same thing happens: they… you see, the government has the power to take the money from me. What I’m saying is I won’t give it, I won’t offer it anymore. And they fine me and they do this and do that. But, um… it’s their problem.


The Chicago Daily News Service sent out a wire report on Joan Baez that touched on her tax resistance. Here’s an excerpt from the version that made it to the Knickerbocker News of Albany, New York, on :

Another of Miss Baez’ means of protest against the Vietnam war is her refusal to pay the percentage of her income tax she feels would be used for armaments. “I pay 28 per cent of what they’re asking for now, and they collect the rest by liens and attaching concert fees and so on. Some people say what’s the point of it since the government gets it in the end anyway? I know they get it, plus fines, but it costs them money to get it so it evens out along the line.

“And now there are at least two groups organizing to spread this kind of protest, the War Tax Refusal, people who make the government take the money from their incomes so they don’t have to pay it. And the Taxpayers Against War, who pay the tax and plan soon to sue the government to regain that amount spent for whatever their consciences do not agree with.

“Even if nothing comes of this, it does raise a huge question in the minds of some people who might never have thought about how their money was being used. A Saigonese monk visited the Institute [for the Study of Non-Violence] one day and he said, ‘Many people in my country have heard of the woman in the United States who would not volunteer her money to drop bombs on our people’ and that’s more than anyone could ask for as results go.”


Alan Emory, the long-time Washington D.C. correspondent for the Watertown Times, penned a dismissive article about war tax resisters for that paper’s edition.

With its quotes and paraphrases of unnamed “officials” and its furious hand waving, it reads to me as a desperate attempt by the government to throw water on a spreading brush fire by means of a cooperative and sympathetic reporter. (Emory’s parents were both in government, and, as a Washington reporter, Emory was about as antagonistic to politicians as a sportscaster is to athletes.)

Protests for Publicity?

Fewer Americans Using War As Excuse for Dodging Taxes

 Fewer Americans are using the Vietnam war as an excuse for not paying all or part of their income taxes , according to the Internal Revenue service.

And most of them appear to be making the protest for publicity purposes, officials believe.

Instead, the protesters appear to be more active in using the war as a reason for not paying telephone excise taxes.

In both cases, however, the numbers are relatively insignificant.

Out of 70,000,000 income taxpayers, the IRS says only 275 declined to pay up in full because of Vietnam in and only 520 in . So far, the count shows 93.

As for the telephone tax refusals, “about 4,800” out of 50,000,000 users took this line last year, according to Internal Revenue Commissioner Sheldon Cohen.

The American Telephone & Telegraph company put the figure at 700 in and 1,800 during . The figure included 86 residents of Pennsylvania — out of 3,000,000 telephone subscribers — and 25 in New Jersey out of 2,200,000.

IRS officials say the Vietnam protest first showed up as a tax factor in . Individuals ran to newspapers and issued press releases, they said, and filed their returns with a note or letter citing the war protest.

Some groups held protest meetings in front of IRS offices and passed out flyers.

The tax collectors’ problems, however, turned out to be surprisingly small. When, after sending out the normal number of letters to the taxpayer, the IRS sent an agent to his home, he was usually greeted with “We were expecting you,” and the taxpayer then told the agent the bank in which his funds were deposited.

The government either filed a lien or, in some cases, went to the bank with the taxpayer and obtained the money right there.

The IRS found out that many of the protesting taxpayers had not received enough income to require any taxes. Others had enough withheld to cover what they owed. Some had salaries attached.

One taxpayer has consistently shrugged off IRS communications, including those showing he had refunds due.

Cohen says the war protest cases are being handled “under special procedures and we are pursuing them through to collection.”

“If any taxes are due we will collect them down to the last dollar,” he says.

Only 1,500 to 2,000 go to jail for not paying taxes in a single year, though, and very few of them belong in the war protest lists. One official said that 25 per cent of the protest petition signers are “students and hippies.”

When the phone tax problem showed up in , the phone companies agreed to make out lists for the IRS of those who would not pay the tax. Ironically, the paper work involved in making the collection is usually more costly than the money owed.

No jailings have resulted from this situation yet.

The most famous protester on taxes and the war is folk singer Joan Baez, who has been seeking a $36,528 refund on her tax payment of $60,948. Although Miss Baez regularly withholds part of her tax because of Vietnam, the IRS goes right ahead and attaches income, property and bank accounts to pay any tax left unpaid. Last week she said she will withhold her entire tax .

The singer paid $6,000 in penalties and interest for . Government officials consider that a fee for what they call “front-page advertising.” Her taxable income in was $110,000.

The first mass tax protest involving Vietnam came with the publication of a notice signed by 350-odd names, mostly writers and educators, led by Rev. A.J. Muste, a well-known pacifist leader who had not paid any income taxes  — well before Vietnam.

Other signers included pianist Anton Kuerti and former Yale Prof. Staughton Lynd, Merrel Lynd, co-author of “Middletown,” and biochemist Albert Szent-Gyorgi. In , another protest list was printed in newspapers, and this year a third, with 448 sign…

Here, alas, the reproduction of the article available on-line gives out, and if Emory’s article was syndicated elsewhere in full, I haven’t been able to find it in any of the on-line archives (an abbreviated version was picked up by The Milwaukee Journal).


On , David Harris was released from federal prison after a 20-month stay for draft resistance. He used the occasion to (among other things) plug tax resistance. An excerpt from an article in San Mateo, California, Times:

Harris said the war in Vietnam will not end until the American people refuse to support it any more.

“When you refuse to pay taxes, when you refuse to go and work in the local napalm factory,” he said, “the war will end.”

Harris may have been influenced in this by his wife at the time, Joan Baez, who had been resisting taxes for several years. The couple had met in jail after being arrested at an anti-draft protest.


Some other tabs I’ve opened in recent weeks:

  • Some Tax Day Reflections from Bryan Caplan, from back when he was a grad student (he’s now a professor of economics at George Mason University). Excerpt:

    Morally, taxation is unjust; practically, it is unnecessary. Yet taxation is unlikely to disappear in the near future; so what is the right thing to do in the meanwhile? Thoreau’s advice is again sound: “It is not a man’s duty’s to devote himself to the eradication of any, even the most enormous wrong; but it is his duty, at least, to wash his hands of it, and if he gives it no thought longer, not to give it practically his support.” Which means: Don’t work for the IRS, never support higher taxes on anything, and never let anyone pretend that you pay taxes of your own free will. Taxation is always theft, and the more people hear this insight repeated, the sooner they’ll see taxation for what it is.

  • The war tax resistance campaign has kicked into high gear in Spain. Here is an excerpt from an interview with Jesús Paz of the Mambrú Antimilitarist Collective:
    What is tax resistance?
    It isn’t a model regulated by the Treasury, but a campaign of civil disobedience that has been practiced for more than thirty years in countries like Spain, the U.S., Canada, Holland, Germany, France, or Italy. Simply, it is the use of the tax return as a tool for redirecting to socially useful purposes the portion of military spending from each citizen. Antimilitarist Alternative coordinates a state-wide campaign to help the maximum number of people to participate. We collect data from various peace research centers and we compose a study that adds the Defense Ministry budget to the spending on other armed forces and also other items that are dispersed by other ministries, such as credits to arms companies for so-called research & development of a military character. These credits, in reality, have ended up financing the arms industry, generating along the way €27,000 million in debt. We also include spending that, in our view, tends to a more militarized society: for example, a large part of the prison population is there because the system does not facilitate social integration. So, with all of the global military spending and spending on state repression and social control, we calculate that the military spending per person is greater than €700 this year. In any case, we make it clear that the objective is not to object to a particular amount, but that people take this step of disobedience and demonstrate that we are not going along with this. From conscience, acting collectively, it is an organized political campaign of disobedience. We also make it clear that this is not a campaign for paying less to the Treasury: the tax resister pays exactly the same tax the Treasury asks for, but a part of this money is not allocated to military spending, but to a social project.
    Have any cases of war tax resistance reached the court system?
    We don’t put much stock in the legal process; recognition of the right to tax resistance has already been rejected on two or three occasions in various instances. The philosophy of the vast majority of campaign groups is not to search for a legal body to give us a legal right; it is fundamentally a protest campaign. That said, there is one unusual judgment from the Supreme Court of Catalonia concerning the tax resistance of representative Joan Surroca of the PSC: although the Court rejected the right to tax resistance, it also declared it illegal for the Treasury to fine Surroca for something where he could not be considered to have committed fraud, that is, the intent to conceal money. We consider this a small victory that the Court recognizes that it is not simply an individual matter or a scheme to pay less. There is a space for someone who does not do what the Treasury orders, but who does so in a public way, without concealment.
  • War tax resistance groups in Catalonia are redirecting their taxes to groups that are trying to ameliorate the refugee crisis.
  • “Divest from Pentagon, invest in people,” headlines the People’s World in their article about a war tax resistance demonstration in San Diego. The resisters there redirected $6,000 in federal taxes from the Pentagon, including a donation to an organization that is trying to build tiny, affordable homes for the homeless. One of these homes was wheeled to the outdoor redirection ceremony to give it some extra splash.
  • Raul Perez is going to try to figure out some new angle to get the U.S. courts to recognize a right to conscientious objection to military taxation. He also wants to make a documentary film about the process.
  • Erica Weiland, at NWTRCC’s blog, makes note of some recent war tax resistance demonstrations.
  • “Is it immoral to evade taxes?” asks a columnist for Tiempo Digital of Honduras. He reviews some of the historical tax resistance campaigns in the service of justice, and then asks: “Can we in Honduras feel morally comfortable and have clear consciences while paying taxes?” Citing corruption, the bulk of government spending compared to national gross domestic product, and the abysmal lack of security and legal protection for citizens, he concludes that Honduran citizens do not owe allegiance or tax to the government.
  • Finally, here’s Joan Baez dedicating a song to the IRS:

Some bits and pieces from here and there:

war tax resistance

  • Jesse Maceo Vega-Frey recalls his time with Juanita & Wally Nelson, and his own ambivalent experiences with war tax resistance, in an article for the Boston Review.
  • Here’s a recap of the recent National War Tax Resistance Coordinating Committee gathering in Florida.
  • I stumbled on this quote, shared recently by “tandy_jack” on Instagram, from the back of a Joan Baez album:

    We paid the taxes that bought the war that hired the men and dropped the fire that burned the huts and killed the people who then were the bodies that Scott counted. It’s a rotten thing to brainwash someone into doing the dirty part of the killing while we stay at home. It’s a rotten thing to pretend the war is coming to an end when it’s only taken to the air. And in if you don’t fight against a rotten thing you become part of it.

    What I’m asking you to do is take some risks. Stop paying war taxes, refuse the armed forces, organize against the air war, support the strikes and boycotts of farmers, workers, and poor people, analyze the flag salute, give up the nation state, share your money, refuse to hate, be willing to work… in short, sisters and brothers, arm up with love and come from the shadows.

virtual cash

Edward Snowden: When the President won’t pay taxes, should the citizen? Coincidentally, new technologies raise the possibility of unstoppable tax protests.

exiled American dissident Edward Snowden made waves recently by promoting tax resistance to the incoming Trump regime

If the IRS does decide to crack down on virtual currencies, it may have to do so with virtual employees, as its real enforcement staff numbers have been dropping year after year:

In 2011 the I.R.S. had 12,101 examination enforcement staff and 3,733 collection enforcement staff; the numbers have fallen each year, such that in 2015, the agency had 9,189 examination enforcement staff and 2,612 collection enforcement staff.

This is from a new TIGTA report on IRS enforcement efforts.

This article, concerning another TIGTA report, gives a good indication of how strapped the agency is. Even when shown that there’s money on the table that just needs to be picked up (in this case, high-income people who haven’t filed income tax returns but whom the agency knows about), the IRS complains it doesn’t have enough people to do the picking.


New Society Publishers began in to bring out a “Barbara Deming Memorial Series” of books meant to highlight women involved in nonviolent action. The first book in the series was You Can’t Kill the Spirit by Pam McAllister, which included a chapter on women tax resisters, and another separate section on the Igbo Women’s War, which was also a tax resistance campaign in part.

Here are some excerpts from this book:

Injustice, Death and Taxes: Women Say No!

The world just didn’t make sense to thirty-two-year-old Hubertine Auclert. On the one hand she was considered a French citizen expected to obey the laws of her country and to pay property taxes. On the other hand, she was denied the citizen’s right to vote simply because she was a woman. The male rulers couldn’t have it both ways, Auclert decided. She began plotting a way to unhinge the system.

On election day in , Auclert and several other tax-paying women of Paris initiated the first stage of the action. They stomped past a line of startled men and presented themselves for voter registration. They demanded that they be recognized as full citizens of France with rights as well as responsibilities. They demanded an end to the injustice of taxation without representation. The men were amazed: there was nothing wrong with the system’s inconsistencies as far as they were concerned! The women were turned away. It was time for stage two.

Taking advantage of the publicity the women had generated, Auclert called for a women’s “tax strike.” She reasoned that, since men alone had the privilege of governing the people and allotting national budgets, men alone should have the privilege of paying taxes.

“Since I have no right to control the use of my money,” she wrote, “I no longer wish to give it. I do not wish to be an accomplice, by my acquiescence, in the vast exploitation that the masculine autocracy believes is its right to exercise in regard to women. I have no rights, therefore I have no obligations. I do not vote, I do not pay.”

During the tax strike, Auclert was joined by twenty other women — eight widows and the rest, presumably, single women. When the authorities demanded payment, all but three of the women ended their participation in the strike. The remaining women continued to appeal the decision. But when law enforcement officers attempted to seize their furniture, Auclert and the others gave in. They decided they had done the best they could to call attention to the injustice.

Auclert was not the first woman to organize against the taxation of women without government representation. Mid-nineteenth-century United States saw a number of women’s rights tax resisters.

In … Lucy Stone decided to publicize the injustice of government taxation of women who, because they were denied the vote, were without representation. , Henry David Thoreau had spent a night in jail for his refusal to pay the Massachusetts poll tax, an action he had taken in opposition to the U.S. war with Mexico. Now Lucy Stone decided to use the same tactic to publicly draw attention to women’s oppression as voteless taxpayers. When she refused to pay her taxes, the government held a public auction and sold a number of her household goods.

Like Lucy Stone, [Lydia Sayer] Hasbrouck’s radicalism led her to become a tax resister, refusing to pay local taxes in protest against the denial of her right to vote. A tax collector, so the story goes, managed to steal one of Hasbrouck’s Bloomer outfits from her house and advertise it for sale, the proceeds to go toward the taxes she owed.


Abby Kelly Foster had always been an active worker and speaker for women’s rights, but, in , at the age of sixty-three, she was newly inspired. She had just heard about Julia and Abby Smith, two sisters in neighboring Connecticut, who were refusing to pay the taxes on their farm in order to protest the denial of suffrage to women. This was just the sort of nonviolent direct action that appealed to Abby. Her husband, Stephen, agreed. That year, they refused to pay their taxes on their beloved “Liberty Farm” in order to give voice to the urgency and justice of women’s suffrage.

When they refused again in , the city of Worcester, Massachusetts took action. The farm was seized and put up for auction to the highest bidder.

Letters of support for the Fosters’ tax resistance poured in from the progressive leaders of the day. Boston abolitionist Wendell Phillips wrote, “Of course I need not tell either of you at this late day how much I appreciate this last chapter in the lives full of heroic self sacrifice to conviction.” Lucy Stone and Elizabeth Cady Stanton sent words of encouragement. William Lloyd Garrison, a pacifist abolitionist, wrote, “I hope there is not a man in your city or county or elsewhere who will meanly seek to make that property available to his own selfish ends. Let there be no buyer at any price.”

Unfortunately, Osgood Plummer, a politically conservative neighbor, bid $100 for the farm, but he retreated when Stephen Foster chided him. Later, Plummer wrote a letter to the local newspaper explaining that he had only wanted to teach the Fosters a lesson about obeying the law.

With no other bidders, the deed to Liberty Farm reverted to the city. For the next few years, Abby and Stephen lived with the fear and uncertainty of losing the farm, but they continued their tax resistance until Stephen’s ill health became an overriding concern. In , the Fosters ended their protest and paid several thousand dollars to save the farm. The point had been made.

In , the Women’s Tax Resistance League of London published a little pamphlet entitled Why We Resist Our Taxes… “The government of this country which professes to be a representative one and to rest on the consent of the governed, is Constitutional in its relation to men, Unconstitutional in its relation to women,” wrote Margaret Kineton Parkes, author of the pamphlet. Parkes did not mean all women, however. She hastened to reassure the reader that the tax resisters were not in the least radical but only fair-minded, concerned with votes only for women householders, certainly not for all women. The League, she claimed, was about passively resisting the unconstitutional government ruling England. Because they had been granted the municipal vote, women tax resisters were more than willing to pay local “rates,” and they promised they’d have equal willingness to pay “imperial taxes” as soon as they were granted the parliamentary vote.

The London tax resisters devised a new way to reach beyond those already enlightened members of the public who attended suffrage meetings. They began making suffrage speeches at public auctions, a tactic that had unexpectedly good results. Many people were converted to the suffrage cause once they had the chance to hear the argument from the resisters themselves. The auctioneers not only permitted the women to make their speeches, but sometimes actively invited the speeches and even addressed the cause in their own words. One auctioneer who openly supported the tax-resisting suffragists ended his remarks by saying: “If I had to pay rates and taxes and had not a vote, I should consider it a great disgrace on the part of the Government, but I should consider it a far greater disgrace on my part if I did not protest against it.”


Since the granting of suffrage, women’s tax resistance has most often been undertaken to protest a government’s military spending or its involvement in a specific war — such as the U.S. war in Vietnam. For part of her life, Barbara Deming was a war tax resister. In her essay “On Revolution and Equilibrium,” she explained the rationale for this form of nonviolent noncooperation.

Words are not enough here. Gandhi’s term for nonviolent action was “satyagraha” — which can be translated as “clinging to the truth…” And one has to cling with one’s entire weight… One doesn’t just say, “I don’t believe in this war,” but refuses to put on a uniform. One doesn’t just say “The use of napalm is atrocious,” but refuses to pay for it by refusing to pay one’s taxes.

At , Juanita Nelson threw on the new white terry cloth bathrobe she’d recently ordered from the Sears-Roebuck catalog and answered her door. Two U.S. marshals informed her that they had an order for her arrest. What a way to start the day.

Juanita and her husband Wally, who was out of town that day, had not paid withholding taxes nor filed any forms for , so it was, in one sense, no big surprise that the government wanted to see her. “But even with the best intentions in the world of going to jail,” she later wrote, “I would have been startled to be awakened at 6:30 a.m. to be told that I was under arrest.”

She explained to the bright-eyed government men that she would be glad to tell the judge why she was resisting taxes if he’d care to come see her. Then she proceeded to explain why she would not willingly walk out of her door to appear in court.

I am not paying taxes because the overwhelming percentage of the budget goes for war purposes. I do not wish to participate in any phase of the collection of such taxes. I do not even want to act as if I think that anyone, including the government, has a right to punish me for an act which I consider honorable. I cannot come with you.

The government men were not moved. They called for back-up assistance while Juanita considered her situation. Should she get dressed? Would getting dressed be a way of cooperating? Quickly she called a friend on the phone to let others know what was happening to her, and just as quickly she was surrounded by seven annoyed law enforcement officers. There was a brief exchange about her still being in her bathrobe, and one uncomfortable officer asked her whether or not she believed in God. She answered in the negative. (“He did not go on to explain the connection he had evidently been going to establish between God and dressing for arrest,” Juanita later reported.) Suddenly, a gruff, no-nonsense officer said, “We’ll just take her the way she is, if that’s the way she wants it.” He slapped some handcuffs on her and lifted her off the floor. In maneuvering her into the government car, he apparently tried his best to expose the nakedness under her bathrobe while another officer tried to cover her.

As the car carried her into the heart of Philadelphia, she tried to think. “My thoughts were like buckshot,” she wrote of her experience, “so scattered they didn’t hit anything or, when they did, made little dent. The robe was a huge question mark placed starkly after some vexing problems. Why am I going to jail? Why am I going to jail in a bathrobe?” The only thing she was sure of at that moment was that, until her head cleared, she would refuse to cooperate with her jailers. When the car stopped, she was yanked from the back seat, carried into the federal court building, dragged up a flight of stairs, and thrown behind bars.

[S]everal friends stopped by to visit her. (Her phone call had been a good idea.) The first visitors were two men, tax-refusing pacifists like herself. They thought it best, for the sake of appearances, to go to court in the proper clothes. They offered to get some clothes for her, and she agreed — just in case she decided she’d feel more at ease in them.

After the men left, a woman friend stopped by. “You look like a female Gandhi in that robe!” she said. “You look, well, dignified.” Juanita grinned.

When they finally came for her, Juanita, still refusing to walk, was wheeled into the courtroom in her bathrobe. The clothes the men had brought were left behind in a brown paper bag. The judge gave her until to comply with the court order that she turn over her financial records or be subjected to a possible fine of $1000, a year in jail, or both. Juanita Nelson went home.

came and went. Many Fridays came and went. The charges were dropped and she heard nothing more. Every now and then, the Internal Revenue Service sends her a bill or tries to confiscate a car, but so far the government has met a wall of nonviolent noncooperation. They should have known when they saw Juanita in her bathrobe: nothing will make her pay for war.

Most people who take any notice of my position are appalled by my lawbreaking and not at all about the reasons for my not paying taxes. Instead of trying to make me justify my civil disobedience, why do they not question themselves and the government about a course of action which makes billions available for weapons, but cannot provide decent housing and education for a large segment of the population?


Like the ascetics of old, Eroseanna (Rose or Sis) Robinson was singularly unburdened by material possessions. She had no bank account, owned no real estate, and when the Internal Revenue Service (IRS) tried to seize her personal property, they found that all she had was an ironing board, a clock, a quilt, and some clothes.

Robinson took seriously her membership in Peacemakers (an organization founded in to promote radical, nonviolent direct action). She had been a war tax resister since the early fifties, filing no statements of income and ignoring the various notices and certified letters sent by the IRS. In , thirty-five years old, single and black, Robinson was a skilled artist and athlete; creative, too, in finding ways to live in the United States without paying for the U.S. military. She tried to keep her earnings below the taxable level and for a period managed to spend less than $3 per week for food. She also arranged to earn a withholding-free income from several different work situations. Even with the little money she made, Robinson regularly sent sums greater than the taxes she owed to groups that worked for peace and social justice.

On , federal marshals descended on Robinson at a community center in Chicago and demanded she come with them. When she refused, they carried her bodily out of the center and to the district court where she was seated on a bench before a judge. She refused to accept the services of a lawyer and asked instead that they lay aside their roles as judge and defendant and speak to each other as two people with genuine concerns. When the judge agreed, Robinson talked. “I have not filed income taxes,” she said, “because I know that a large part of the tax will be used for militarization. Much of the money is spent for atom and hydrogen bombs. These bombs have a deadly fallout that causes human destruction, as it has been proved. If I pay income tax, I am participating in that course. We have a duty to contribute constructively to life, and not destructively.”

After making this statement, she was handcuffed, put in a wheelchair because she refused to walk, and taken to jail.

The next day she was wheeled into court again, where she encountered a different judge. This judge ridiculed her and her supporters who were standing in a vigil in front of the courthouse. He accused her of having an attitude of “contumacious criminal contempt.” He committed her to jail until she would agree to file a tax return and show records of her earnings.

Not only would she not agree to file a tax return, she also would not agree to cooperate in any way with the prison system. She would not walk. She would not eat. She did agree to see one visitor one time — her friend Ernest Bromley, a radical pacifist and member of Peacemakers, who had come to see her in Cook County Jail. He wrote while she dictated a message for all her supporters on the outside:

I see the military system and jail system as one thing. I don’t want to give up my own will. I will not compromise by accepting a lawyer or by recognizing the judge as judge. I would rather that no one try to make an arrangement with the judge on my behalf. I ask nothing from the court or the jail. I do not want to pay for war. That is my main concern. Love to everyone.

On , Robinson was again wheeled into court. It was clear that she would not compromise her principles to spare her own discomfort. The judge sentenced her to jail for a year and added an extra day for “criminal contempt.”

On , she was moved to the federal prison in Alderson, West Virginia. There she continued her fast, though prison officials began to force-feed her liquids through a tube inserted into her nose. She refused to cooperate in any way with her own imprisonment nor did she try to send letters through the system of prison censorship.

Ten members of Peacemakers, including long-time activist Marjorie Swann, set up their tents just beyond the gates at Alderson and issued a press release on . They explained that they were there to show support for Robinson and that most of them intended to fast just as she was fasting. They invited anyone who wanted to talk to stop by the gate where they were camping. The pacifists propped up signs along the stretch of dusty road — “No Tax for War,” “Peace Is the Only Defense,” “Thou Shalt Not Kill,” and “Rose Won’t Pay Income Tax.”

After fasting for , Robinson was suddenly and unconditionally discharged from prison on . The judge who ordered her release said Robinson had become a burden to the prison medical facilities, adding that he felt she had been punished sufficiently. He didn’t mention the picketers camped outside.

When Robinson was released from prison late afternoon, the first thing she saw was a huge banner held high by her friends — “Bravo Rose!”


A number of women have become war tax resisters in reaction to a specific war. Mary Bacon Mason, a Massachusetts music teacher, became a war tax resister in after World War Ⅱ. She told the government she would be willing to pay double her tax if it could be used only for aid to suffering people anywhere, but would accept prison or worse rather than pay for war. The only possible defense, she said, is friendship and mutual help. Of World War Ⅱ she said:

I paid a share in that cost and I am guilty of burning people alive in Germany and Japan. I ask humanity’s forgiveness.


In , Caroline Urie of Yellow Springs, Ohio, bedridden and elderly, gained national attention and inspired many people to consider war tax resistance when she withheld 34.6 percent of her tax. She sent an equivalent amount as a donation to four peace organizations and wrote an open letter to President Truman and the IRS

Now that the atomic bomb has reduced to a final criminal absurdity the whole war system, leading quite possibly to the liquidation of human society, and has involved the United States in the shame and guilt of having been the first to exploit its criminal possibilities, I have come to the conclusion that — as a Christian, Quaker, religious and conscientious objector to the whole institution of organized war — I must henceforth refuse to contribute to it in any way I can avoid.


Eighteen years later, and in response to a new war, another woman from Yellow Springs, Ohio, Doris E. Sargent, wrote to the Peacemakers newsletter with a new war tax resistance tactic. She noted that the government had reintroduced a federal tax attached to telephone bills. The money was earmarked specifically for U.S. military expenses. Sargent proposed a radical response — that all those who demanded an end to the fighting in Vietnam ask the phone company to remove their phones in protest. If everyone who opposed the war were willing to make such an extreme sacrifice, real pressure could be put on the government. Then Sargent suggested a less extreme idea — that people keep their phones and pay their bills but refuse to pay the federal tax. Phone tax resisters could send a note with their bills each month, stating that the protest was not directed at the phone company but at the government which was using the phone tax to support war. The idea caught hold, and phone tax resistance became a popular way to protest the war in Vietnam. It is still used as a form of war tax resistance.

The war in Vietnam turned many people into war tax resisters. Pacifist folksinger Joan Baez set an example as a tax resister early in the war years by withholding 60 percent of her income tax. She was instrumental in persuading countless others to follow her example. In , she explained:

We talk about democracy and Christianity — and we try out a new fire-bomb. We talk about peace and we move thousands more men and weapons into Vietnam. This country has gone mad. But I will not go mad with it. I will not pay for organized murder. I will not pay for the war in Vietnam.


In , life-long Quaker Meg Bowman wrote a letter to the IRS to explain why she had decided once again not to pay her federal income tax.

“Do you carefully maintain our testimony against all preparations for war and against participation in war as inconsistent with the teachings of Christ?” ― Query, Discipline of Pacific Yearly Meeting, Religious Society of Friends (Quakers).

The above quotation is from the book that is intended to give guidance to members for daily living. The book repeatedly stresses peace and individual responsibility.

It is clear to me that I am not only responsible for my voluntary actions, but also for that which is purchased with my income. If my income is spent for something immoral or if I allow others to buy guns with money I have earned, this is as wrong and offending to “that of God in every man” as if I had used that gun, or planned that bomb strike.

When I worked a five-day week it seemed to me that one-fifth of my income went to taxes. This would be equivalent to working one full day each week for the U.S. government. It seemed I worked as follows:

Monday for food.
I felt responsible to buy wholesome, nourishing items that would provide health and energy, but not too much meat or other luxuries, the world supply of which is limited.
Tuesday for shelter.
We maintain a comfortable, simply furnished home where we may live in dignity and share with others.
Wednesday for clothing,
health needs and other essentials and for recreation, all carefully chosen.
Thursday for support of causes.
I select with care those organizations which seem to be acting in such a way that responsibility to God and my brother is well served.
Friday for death,
bombs, napalm, for My Lai and overkill. I am asked to support a government whose main business is war.

Though the above is oversimplified, the point is clear. I cannot work four days a week for life and joy and sharing, and one day for death. I cannot pay federal taxes. I believe this decision is protected by law as a First Amendment right of freedom of religion. If I am wrong it is still better to have erred on the side of peace and humanity.

Sincerely,
Meg Bowman


“The only thing of which I’m guilty is financially supporting the war in Southeast Asia against my better judgment until ,” said Martha Tranquilli when she was charged with the criminal offense of providing false information on her income tax forms.

At , Tranquilli stood on the steps of the state capitol building in Sacramento, California and addressed the 100 supporters who had gathered. After a short Unitarian service held on her behalf, the aging white woman with a long gray braid told them in her calm, soft voice that she envisioned the day when scientists and workers would join in refusing to pay war taxes or do war work.

I was very much afraid of going to prison, but I think I have overcome that fear. I plan to read, write letters, and meditate as much as possible. I’m going to try my best to make an adventure out of this thing.

One after another, friends and strangers attending the rally came up to embrace Tranquilli and offer words of encouragement. After some spirited singing, they accompanied her to the federal building where she turned herself in to the federal marshals.

Hers was a media image made to order. “63-Year-Old Tax-Resisting Grandma Goes to Jail” shouted the headlines, and the war tax resistance movement didn’t mind the national publicity Martha Tranquilli generated.

Tranquilli was opposed to the Vietnam War and all the suffering the war was inflicting on the people of Vietnam, the people of the United States, and on the earth itself. She had therefore decided to withhold the 61 percent of her income taxes (amounting to approximately $1,100) which she believed would go to pay for the war.

It was in Mound Bayou, Mississipi that Martha was tried and sentenced for tax fraud in . Like other war tax resisters, Tranquilli withheld her taxes by listing unusual dependents. Tranquilli listed seven peace organizations as dependents, including War Resisters League, the Women’s International League for Peace and Freedom, the American Civil Liberties Union, and the American Friends Service Committee. (Another war tax resister in claimed 3 billion dependents, explaining to the IRS that he felt the population of the earth depended on him and on others to refuse to pay war taxes. That case went to court and the tax resister was acquitted by a court of appeals of the charge of willfully filing a false and fraudulent W-4 form.)

Tranquilli was found guilty of tax fraud, but the judge was reluctant to send her to jail and indicated he’d give her a suspended sentence if she would only apologize and promise not to do it again. When Tranquilli refused this offer she was sentenced to nine months in prison and two years probation. The Mississippi Civil Liberties Union helped her appeal the case and, while the appeal was pending, she moved to California. Both the Court of Appeals and the U.S. Supreme Court refused to hear her case.

On , after making national headlines and being cheered on by supporters, Tranquilli began her stay at Terminal Island Prison in San Pedro, California. She quickly got involved in the life of the prison community…

After her release, Tranquilli wrote to a friend: “Be sure to say that I did not suffer in prison. It was a learning experience.” Tranquilli continued her tax resistance as well as her work for peace and justice until her death in .

For Mason and Urie it was the Second World War. For Baez, Bowman, and Tranquilli it was the war in Vietnam. it is the U.S.-backed war against Nicaragua that motivates many new war tax resisters. In in Brooklyn, New York, tax resister Donna Mehle wrote an open letter to the IRS which was published in the local newspaper. She cited a religious basis for her tax resistance, protesting the war against Nicaragua.

The decision to come into conflict with the laws of my country is very difficult, but it is a decision rooted in my Christian faith. As a Christian, I am called to affirm life and reject violence… My commitment to tax resistance deepened in the past year when I travelled to Nicaragua. There I saw first hand the effect of my tax dollars ($100 million in Contra Aid ). I vowed to myself and to the Nicaraguan people I met that I would not be complicit in the U.S. backed Contra war, a war which targets innocent civilians and children.

Mehle informed the IRS that she intended to redirect the money she would have owed in taxes to an alternative fund “which supports life-affirming projects in New York City.”

In , some women in the United States proposed a specifically feminist perspective on war tax resistance. In New York City, the Women’s Tax Resistance Assistance distributed a brochure which read in part:

We can’t keep working for disarmament, for women’s rights, including an end to lesbian oppression, and for racial equality while paying for a male-dominated government which impoverishes and exploits us now and threatens to eliminate the world’s future.

On , this group performed street theater on the steps of Federal Hall. Some of the women dressed up as pieces of the federal budget “pie” while others, dressed as waitresses, explained the military menu to passersby and handed out leaflets.


In Canada in , sixty-eight-year-old Edith Adamson made headlines with her tax resistance. A lifelong pacifist and the coordinator of the Peace Tax Fund Committee of Canada, Adamson was one of approximately sixty Canadians who hoped to prevent the government from using their money to make war. Not that Adamson and the others wanted to keep the money for their own use: they wanted to redirect their dollars into a peace tax fund. With the adoption of the new Charter of Rights in the Canadian Constitution, there was a guarantee of freedom of conscience. “This means,” Adamson explained for news reporters, “that the government should provide a legal alternative to war taxes for those who object to killing on religious or ethical grounds.” Since , Canadian war tax resisters — who call themselves “Peace Trusters” because they trust in peace, not war — have petitioned their government to develop a peace tax fund which would allow citizens the option of directing their money away from the military budget. They asked for a simple tax form which would allow taxpayers to check whether they want a portion of their taxes to go for warmaking or peacemaking.

In , Edith Adamson explained her involvement:

In a nuclear war, you wouldn’t have a chance to be a conscientious objector. And, being an old lady, I wouldn’t be drafted, so it seemed the peace tax fund idea was a sound way to get at the root of the problem.

I not only want to exempt myself from the killing, but I want to try to influence the government to look at this problem — and other people as well to examine their consciences. A nuclear war would involve everybody and mean total destruction and I couldn’t just hide under my little exemption and stay alive.

This peace tax would be an extension of conscientious objector status for the military. It’s more appropriate today because war now depends more on money than on personnel; it only took twelve men to drop the bomb over Hiroshima, but it took millions, perhaps billions of taxpayers’ dollars in Canada, Britain, and the United States to develop that bomb.

By there were approximately 440 Peace Trusters in Canada who were withholding a portion of their taxes and putting that money into a peace tax fund. They had agreed to waive the interest on this money in order to pay the court fees involved in taking on a test case to establish the legality of the peace tax fund. The claimant Jerilynn Prior, a physician and Quaker originally from the United States where she was also a tax resister, now lives in British Columbia. In a press release, Prior said that paying for war violates her freedom of conscience and religion.

This deep conviction rises from my commitment to work for peace. I try to live my life that way — as a mother, a physician, a teacher, a woman, a citizen of this world community. It would be hypocrisy to voluntarily allow my tax contribution to be used for war or the military or pamphlets about bomb shelters…

Each of us can work for peace in our own life, with our own resources, and in our own way. This tax appeal is the way I must work for peace.

Nigerian women used song in to ridicule, protest, and pressure a man and, by extension, the system he represented.

In , women streamed into Oloko, Nigeria from throughout Owerri Province. Word had been sent via the Ibo (Igbo) women’s network that it was time to “sit on” Okugo, the arrogant warrant chief of the Oloko Native Court. “Sitting on a man” was the figurative expression given a traditional process of punishment during which women gathered in front of a man’s home to sing songs which outlined the women’s grievances or insulted the offender. The women would dance and sing all day and all night, and sometimes, for the most serious and unrepentant offenders, give added impetus to their words by dismantling the roof of the hut until the man promised to cooperate.

On , the women prepared as their mothers and grandmothers before them had prepared for the traditional settling of grievances: they bound their heads with ferns, smeared their faces with ashes, and put on the short loincloths tradition ordained. Each woman picked up a sacred stick wreathed with young palm fronds. These sacred sticks were necessary for invoking the spirit and power of their female ancestors. Thus attired, they massed on the district office to “sit on” Okugo until he got the message.

Just days before, the women had met in the market to discuss the new taxation rumors. They remembered that , after promises to the contrary, the British had taken a census and begun collecting taxes from the men. The women were worried that taxes would soon be imposed upon them as well, especially since a district officer had ordered a new census in which they and their property would be counted. At the marketplace meeting the women had agreed to spread the alarm and act if any of them were approached for information.

And could anyone doubt their cause for alarm now? Just Warrant Chief Okugo had approached Nwanyeruwa, a married woman. He had asked to count her goats and sheep. She had spat back an insult, “Was your mother counted?” In anger, Okugo had attacked Nwanyeruwa who had immediately set in motion the women’s network. Now the women were ready to act. Nwanyeruwa’s name became the watchword, Nwanyeruwa herself the catalyst.

Carrying their sacred sticks high, thousands of women marched on the district office. They danced. They sang songs of ridicule and protest, they chanted, and they demanded Okugo’s cap of office, taking from his head the symbol of his authority over them. A British officer who witnessed the event claimed that the cap, tossed into the crowd of women, “met the same fate as a fox’s carcass thrown to a pack of hounds.”

After several days of such protest, the women secured written assurances that they were not to be taxed. They also succeeded in having Okugo arrested, tried, and convicted of physical assault and of unnecessarily worrying the population.

When the news of this victory spread through the women’s networks, thousands of other women throughout the region organized to “sit on” their local warrant chiefs. The protest spread to Aba, a major trading center along the railway. The women in Aba, like those in Oloko, dressed in their traditional ferns, ashes, and loincloths and carrying the sacred sticks to invoke the mothers, gathered to dance, sing, and demand the cap of the warrant chief.


Get Yourself a Peace. Seventy cents of every 1969 tax dollar went to pay for the costs of America’s past wars and the War in Vietnam. You spend $400 yearly on the Vietnam War. Where was your peace, and how can you go about getting it? Tax resistance is what some people have decided to do for peace. They have kept the 10% Federal Tax on telephone bills. All of this tax is allocated to War costs. Customers who have refused to pay, and submitted a written explanation to the telephone company, have not had their service discontinued. Telephone officials simply forward these messages to Internal Revenue. Others have declined to pay the 10% surtax, all of which was levied in 1968 to pay war costs. And a few people have withheld the percentage of their tax that supports the Defense Establishment. These funds, placed in an escrow account, generate income used to promote and support human resource projects. The time has come for you to get a peace. A form of tax resistance could get you a big one. For more detailed information, contact: Boston War Tax Resistance…

from the edition of Cycle

The edition of Cycle, a student paper from Fitchburg (Massachusetts) State College, gives us a good peek into the rhetoric and tactics of the war tax resistance movement at that time:

If a thousand men were not to pay their tax bill this year, that would not be a violent and bloody measure as it would be to pay them and enable the State to commit violence and shed innocent blood.

Henry David Thoreau

A Call to War Tax Resistance

In , the United States government spend $103 billion to pay for present and past wars and to be prepared in case of future wars. This was 66% of the entire federal budget of $156 billion. One hundred and three billion dollars exceeds the gross national product of all but six nations.

Of this $103,198,100,000, $29 billion was spent on the Vietnam war, to continue a conflict whose brutality, immorality, and illegality have sickened most Americans and the vast majority of the people of the world. Already, this war has brought death to more than 42,000 Americans and more than two million Vietnamese. It is a spur to the arms race and continually threatens world peace.

Almost $20 billion will be invested this fiscal year in making more frightful our nuclear missile and bomber arsenal, weapons already so destructive that they can deliver ten tons of explosive power for every person on the globe.

$330 million will be spent on chemical and biological weapons that are polluting the environment and endangering the people in the United States and other countries without even being used; simply by being improperly stored.

$7.5 billion will go toward research on new and yet more fearful weapons.

$1.2 billion has been authorized for the Anti Ballistic Missile (ABM) system in .

$500 million to $1 billion is the estimated budget of the CIA.

Vast sums will be paid to the corporations and research institutes that design and build the weapons. In , the following companies, a handful of the biggest among thousands engaged in war production and research, enjoyed these military contracts:

General Dynamics$2.2 billion
Lockheed Aircraft$1.8 billion
General Electric$1.4 billion
United Aircraft$1.3 billion
McDonnell-Douglas$1.1 billion
AT&T$777 million

The following amounts were spent in for projects that seem to have little to do with primary human needs:

For moon and other space exploration $3.4 billion.

For farm subsidies to wealthy landowners $3.1 billion.

In comparison to the enormous expenditures for acts and instruments of military violence, luxury space programs, and subsidies to the wealthy, and at a time when city governments are crying for more funds, the United States government spent these sums on improving the health, education, and general welfare of the people within this country.

Slum rebuilding $1.9 billion.

Other poverty programs $7.2 billion.

Health programs $1.8 billion.

Educational programs and subsidies $3.7 billion.

Direct, nonmilitary foreign aid to underdeveloped countries totaled about $1.6 billion.

The U.S. appropriation to the United Nations was $109 million, about the cost of one Polaris submarine.

In , the total of all non-military expenditure was approximately 34% of the military expenses.

Throughout the United States, young people by the hundreds of thousands are rebelling in disgust and anger against this squandering of resources on war, and neglect of the day-to-day practical needs of the people. They are not alone in seeing only massive social disruption and probably nuclear war as eventual consequences. They are risking their freedom, careers, and often their lives to protest and resist what they see to be wrong.

In the face of this shameful and alarming situation and in solidarity with the youth resisting it, we, as participants in War Tax Resistance, are resolved to confront our own complicity in war, waste, and callousness. We resolve to end to the extent we can our cooperation in a federal tax program geared to death more than life. The least measure of our resistance will be not to pay voluntarily $5 of federal taxes due.

We are prepared to bear the consequences of our actions, be these criticism and unpopularity, financial penalties, confiscation of our bank accounts and property, and, perhaps, imprisonment. These seem to us small inconveniences beside the agony of those killed or bereft by war, and the numb hopelessness of those crippled by poverty.

We invite all Americans to join us in some form of tax refusal. War tax resistance is not always easy, particularly for those whose taxes are withheld from their wages, but for most there is some variety of tax refusal that they can conscientiously adopt. It may be by not paying part or all of a balance “owed,” or by not paying federal telephone tax. War Tax Resistance has prepared literature and is setting up counseling services designed to help each individual find the best way of tax refusal and resistance for him. A list of Methods of War Tax Resistance follows this statement of purpose.

We also are developing a war tax resistance promotional program that will include advertisements, demonstrations, meetings, a bulletin, and other literature distribution. If you become a war tax resister, we hope you will allow yourself to be publicly identified with the movement and permit your name to be used on tax resistance literature.

War Tax Resistance will do more than concentrate on the weeks just before April 15. We are planning a year round educational and resistance program. If you agree with conscientious tax resistance as a means for opposing war, we hope you will communicate with us now. The included coupon is for your convenience.

Methods of Refusal

Refuse to pay at least $5 of your tax
The first goal of War Tax Resistance is to convince as many people as possible to refuse at least $5 of some tax owed the government. Nearly everyone can do this by refusing their federal telephone tax or part of their income tax. If hundreds of thousands refuse to pay $5, they will establish mass tax refusal. Besides having the burden of collecting the unpaid amounts, the government will be faced with the political fact of massive noncooperation with its warmaking policies.
Better yet, refuse to pay all the taxes you can
Even if some of your taxes are withheld, you can refuse to pay the balance and other taxes. These might include: taxes on additional income, the 10% surtax, and the telephone tax.
You can refuse to pay that percentage of your tax that goes for war
Two thirds or more of the federal budget pays for wars past, present, and future. To protest against war, a person can refuse that percentage of his tax. He can base his refusal on the percentage of the total national budget used for war, on the cost of the war in Vietnam, or on other calculations. Some people pay part of their tax and contribute the rest as a peace tax. Some give to the UN, or a relief agency, or some other organization engaged in peaceful, constructive work.
You can refuse to pay the 10% surtax
This surtax was imposed in to help pay for the war in Vietnam. Refusing to pay it is a direct protest against the war.
You can refuse to pay the federal telephone tax
The federal telephone tax was revived in to help pay for the war. Thousands are already not paying it. In all cases known to us but one, the telephone companies have continued service and referred the tax collection to IRS.

To Reduce or Eliminate the Withholding of Your Taxes You Can

Claim additional dependents

If you claim a sufficient number of dependents on your W-4 form you can reduce the amount of taxes withheld from your salary to zero. The law reads that a dependent has to live in your household and be supported by you. The fact is that many people, particularly draft age young men and the Vietnamese, depend on you. So long as you declare at the end of the year that by the government’s standards you owe so much and are refusing to pay it, the moral point is made

The law reads that it is illegal — fraudulent — to state on a tax form that someone claimed as a dependent falls within that category, as defined by the IRS, when he does not. But no fraud appears to be involved if the people claimed as dependents are identified as being outside the IRS categories. The issue has not been tested in the courts.

Make your employer an ally
Although the law reads that it is illegal not to withhold taxes from an employee’s wages, your employer may be sympathetic to your protest and be willing to assist — and make a protest of his own — by not withholding from your salary. It is always valuable to raise the question.
Organize an employment agency
Have your agency hire you and then have your present employer hire the agency to supply him with you. Naturally, an agency that you control will not withhold taxes from its employees. Getting organized is complicated, but if you and a few friends get together you can work out the problem. Write us for information.

Also You Can

Demand a refund
There are four ways to do this:
  1. You may request a refund right on the 1040 form and stand a good chance of receiving it. Ask for a tax credit on Part Ⅴ of the form.
  2. You may file form 843 for a refund.
  3. If the above demands are refused, go to the Income Tax Board of Appeals. If the Board turns you down, sue.
  4. You can also sue the government to refund all your taxes on the grounds that the taxes have been used for illegal and immoral purposes.
Protest by letter or in person
Any protest to IRS or other government officials will help express opposition to the war and to militarism. If you are unable to refuse taxes, protest them as vigorously as you can.

Maximize the Impact

Talk about your tax refusal with friends, neighbors, co-workers. This sort of direct contact changes many minds. Distribute tax refusal literature.

Inform the newspapers and other mass media in your neighborhood that you are resisting war taxes and why. Start a war tax resistance group in your community.

Organize or join demonstrations at your local IRS office.

Inform yourself thoroughly and become a tax refusal counselor. Let your community know through ads, leaflets, etc. that a counseling service is available.

Keep the War Tax Resistance Clearinghouse informed by writing or phoning about your activities. Communication is the lifeblood of any movement.

We invite war tax resisters to send War Tax Resistance the first $5 or more refused the federal government. This money will be used to publicize and expand the war tax resistance movement.

Until now, the government has not imprisoned anyone for conscientious tax refusal. A few have been given short sentences for refusing to reveal information about their incomes. In general, the IRS has been content to take money from tax refusers’ bank accounts, garnishee part of their wages, or, on rare occasions, seize and auction property.

Sponsors of War Tax Resistance

  • Winslow Ames
  • Joan Baez
  • Norma Becker
  • James Bristol
  • Prof. Noam Chomsky
  • Prof. Frank Collins
  • Tom Cornell
  • Prof. William Davidon
  • Dorothy Day
  • Dave Dellinger
  • Barbara Deming
  • Ralph DiGia
  • Prof. Douglas Dowd
  • Prof. Margaret Eberbach
  • Ruth Gage-Colby
  • Allen Ginsberg
  • Bob Haskell
  • James Leo Herlihy
  • Faye Knopp
  • Kennett Love
  • David McReynolds
  • Stewart and Charlotte Meacham
  • Rev. and Mrs. Arthur G. Melville
  • Karl Meyer
  • Jack Newfield
  • Grace Paley
  • Igal Roodenko
  • Rev. Finley Schaef
  • Dr. Benjamin Spock
  • Marj and Bob Swann
  • Arthur Waskow
  • George and Lillian Willoughby
  • Irma Zigas

Working Committee (in formation)

  • Norma Becker
  • Maris Cakars
  • Frank Collins
  • John Darr
  • Jerry Dickinson
  • Ralph DiGia
  • Bob Haskell
  • Neil Haworth
  • Peter Kiger
  • Kennett Love
  • Bradford Lyttle
  • Mark Morris
  • Christopher Pollock
  • Melinda Reed
  • Kay Van Deurs
  • Eric Weinberger
War Tax Resistance, 339 Lafayette Street, New York, N.Y. 10012, Phone (212) 228-0450. ☐ I would like to join War Tax Resistance. ☐ I am not ready to join W.T.R., but please place me on your mailing list. ☐ Please send me more information about the following methods of war tax resistance: (blank) ☐ Pleas send me (blank) additional copies of A Call to War Tax Resistance (6 for 25¢; 30 for $1). ☐ I am already resisting war taxes (on a separate sheet please list the taxes you have not paid, since which year, the consequences to date, and any other pertinent information). ☐ You may use my name in publicizing W.T.R. ☐ I am interested in becoming a W.T.R. counselor; please send me more information. Enclosed is $(blank) to support the work of W.T.R. Please send copies of this Call to the attached list of people. Name (blank), Address (blank), Telephone (blank)

The Catholic News Archive has a pretty good catalog of issues of the Catholic Worker. Today I’ll present transcriptions of some of the material on tax resistance from the span.

These include several essays by Ammon Hennacy (these formed the raw material out of which he composed his autobiography, so if you have read that, you’ll see some familiar phrases and stories), as well as other writings by and about conscientious tax resisters, including long works by Ernest Bromley, Eroseanna Robinnson, and Karl Meyer. The articles fill in some interesting details about the evolution of the American war tax resistance movement during this period.

First, Ammon Hennacy, in the edition:

Picketing

“How are you going to get people to put up the sword? My son died in Korea. I know you didn’t kill him. God bless you,” said an elderly woman as I was picketing the post office in Phoenix, , in response to Truman’s “emergency” declaration. The woman had seen my big sign which read:

“Put up thy Sword.
He that taketh the Sword
Shall Perish
by the Sword”

Jesus’ words.

On the reverse of this sign was a picture of a pot colored green with a sign on it—Capitalist. Opposite was a red kettle—Communist. Underneath was the caption: “The Pot Calls the Kettle Black.” I carried my old tax refusal sign as a sandwich in front. It read:

75%
of your Income Tax
Goes for War.
I have refused
to pay Income Taxes
for Seven years.

The reverse sign hanging on my back read:

Reject War.
Use Gandhi’s
Weapon of
Non Violent
DIRECT ACTION.

I attended mass at St. Mary’s before picketing and prayed for wisdom during my day which I feared would be more disturbing than my previous marches. In another church that morning a CW priest said mass for the success of my witness for peace. I had notified the City Manager and the tax man that I would picket against the war emergency. Ginny Anderson, whose C.O. husband Rik varityped my leaflet and made the above signs, stood on one corner to hand me extra literature and be my “lookout” for trouble. Byron Bryant, Catholic anarchist, home on Christmas vacation from his duties as professor of English at a western university, stood on the other corner. There was an unusual amount of people going and coming. Ne one advised me to go back to Russia or called me a Communist. As is usual in picketing most people were afraid to be seen taking a leaflet. If one person took a leaflet all others in line took it and if the first one refused so did all the others. Negroes and Mexicans and Indians always took the leaflet and many times a Catholic Worker. My leaflet read as follows:

What’s All The Shooting About?

It’s about men who put money ahead of God. It’s about young men on both sides misled into dying and killing each other. It’s about rationing, inefficiency, dictatorship, inflation, and politicians stealing a little more than usual.

War is what happens when one nation prepares to defend itself against another nation that prepares to defend itself. World War Ⅰ and World War Ⅱ did not end war nor make the world safe for democracy.

Neither will this one.

There just isn’t any sense to war! What can we do about it? If the politicians think one person is important enough to become a soldier, a munition maker, a bond buyer, or an income tax payer, then one person is important enough to

REFUSE to become a soldier,
REFUSE to make munitions,
REFUSE to buy bonds, and to
REFUSE to pay income taxes.

War does not protect you—it will destroy you!

You cannot overcome Communism with bullets. It can be overcome by each person doing what he knows in his heart to be right. The way of Jesus, of St. Francis, of Tolstoy, and of Gandhi teaches us to love our enemy, to establish justice, to abolish exploitation, and to rely upon God rather than on politicians and governments.

If you are a Christian, why not follow Christ? You might as well die for what you believe in as for what you don’t believe in. If you must fight, fight war itself. Don’t be a traitor to humanity!

Wars will cease when men refuse to fight.

(No “Johnny come lately" to the peace movement, I served 2½ years in prison for opposing World War I, 8½ months of it in solitary confinement in Atlanta Penitentiary. And since more than three-fourths of one’s income tax goes for war purposes, I have refused to pay my income tax for more than seven years. Nor did I register for the draft in either world war. I am a Christian Anarchist, a follower of Tolstoy, Thoreau, and Gandhi, and invite your serious consideration of their examples.)

“Extra, extra, all anarchists to be shot at sunrise,” shouted the good-natured news man stationed in front of the post office as I passed by. The one who had led the fight against me in August and later became my friend had left town. When a later edition told of a bank robbery in Tucson he shouted as I passed: [“Extra, extra, Gandhi robs a bank.” (missing from this article, but included in a later reprint —♇)]

A woman looked at my sign and asked if I did not know that Jesus told Peter to sell his clothes and buy a sword. I answered: “yes, but when Peter showed him the sword which he had Jesus answered ‘that is enough,’ and when Peter used this sword to cut off the ear of the servant of the high priest Jesus did not say to cut off the other ear but said ‘put up thy sword. He that taketh the sword shall perish by the sword’.” As the woman walked on she shouted back: “Jesus called for a sword so he could perform a miracle. He never said ‘put up thy sword.’ You better read your Bible.”

Somewhat different was a teen age boy who pointed to an ad of the Marines and said that meant more to him than my sign or my leaflet which he had just read. I told him that if he believed that way—and he was to leave next month—that he should do what he thought was right. He refused to take a CW although he was a Catholic and went to St. Mary’s. I hoped that he would return safely and could then confer with the priest as to the possibilities of being a pacifist Catholic. It was not his fault that he had never heard the pacifist message before. We parted in a friendly spirit.

One gruff fellow asked, “What have you got there?” I answered, “It’s either very good or very bad; depends on how you look at it; better read it and see.” He smiled and went his way reading the leaflet.

A Catholic anarchist woman walked with me for a bit and was going to come after 3 p.m. and take Ginny’s place. While Byron and I went for lunch the Catholic banker whose bank had been robbed spoke to Ginny. Although the CW says “Starve the Bankers and Feed the Poor” he reads the paper and has visited me before on the picket line. Another Catholic anarchist woman came and missed us because of the following incident.

The Cops

We had only brought along 500 leaflets and now at 3 p.m. they were nearly all distributed. Many had stopped with kind words and no one had openly insulted us. Two good natured policemen came up in a squad car and said they were having too many complaints about my picketing. They read my signs and leaflet. I told them that what I was doing was clearly subversive and that the FBI and the tax man had priority over them in my case and they ought to confer with them. One cop did so while the other asked me questions. Meanwhile people crowded around and watched my signs. I saw my tax man as he came near, and an FBI man. The police wanted to know what had been done when I had been arrested for picketing before. I told them that I had been released and had picketed 7 more days without being bothered. They conferred with headquarters and suggested that Ginny and I accompany them to the police station. Here we waited about an hour while detectives and police looked over the signs and leaflet and asked questions. I offered a CW to one police captain but he refused it saying that no Catholic paper could support such unpatriotic actions as mine. I asked him if he knew Father Dunne and he said he did. I advised him to call him up and see what he said about myself and the CW. (Later Fr. Dunne told me that the man had called him.)

Byron had phoned a Catholic attorney, friend of the CW, who spoke to Chief Clair. The latter told us we could go but I had better not picket for I might cause a riot and then charges of disorderly conduct, loitering, or other charges would be proferred against me. I told him that I had been able so far to handle individuals and crowds. He shrugged his shoulders inferring that I would be on my own. I said that I had been on my own all my life and another half hour (it was now 4:30) was not much to worry about. Before I left I told him that I would picket again on . He replied, “That is another day.”

We went back and gave away our few remaining leaflets. Postal employees looked out of the windows and saw that the police had not stopped us. (One of the calls had come from an ultra-patriotic postal employee, although another employee to whom I had offered a leaflet early in the morning had refused it and about 2 p.m. had asked for one, and after reading it praised me for my stand.)

Ammon Hennacy, in the edition:

Life at Hard Labor

“I don’t wear a label; I’m for all good causes,” replied the young ex-conscientious objector who, passing through Phoenix, had called the local paper to find my address, and had found me this evening as I was caretaker of Jersey cows at the sale of purebreds at the State Fair grounds. Many write to me or come to visit me who are drawn by different phases of my philosophy, so to save time I try to find out if their bias is Catholic Worker, I.W.W., pacifist, anarchist, vegetarian, life on the land, or tax refusal. This slogan of not wearing a label is fine, I told my new friend, for a young person in search of the truth, but at his age of 31 he ought to begin to have ideas that led to some definite belief and action. I admitted that for the average person of bourgeois tendencies to look at the Republican and Democratic parties and to think that wearing their labels was meaningless was a sign of progress. Like the housewife in the days when women did the baking at home who put the initials “T.M.” on the top crust of one pie, meaning “Tis Mince”; and the initials “T.M.” on another pie crust, meaning “Taint Mince,” labels surely do not have any meaning.

The thought behind my friend’s no label attitude seemed to be a desire to approach as many people as possible, on the street, in buses, at dances, etc., and to make friends and influence people by not scaring them with such words as pacifist or anarchist, but to rattle half-truths and half criticisms as a build up for “all good causes” and as a monkey wrench toward the status quo. This is a mass approach; mine has been to get the individual in this mass, if possible, to think. I remember forty years ago when well meaning friends told me that to use the word “Socialist” was defeating my purpose, and that some word such as “Progressive" that did not have such ill omen should be used. My reply then was that whatever word was used to designate a belief that word would always have a bad meaning to those who were being denounced. Today the word Socialist only means collaboration with war and has lost all its class conscious meaning. Even many timid anarchists whom I know prefer the word “Libertarian” for fear they will be called bomb throwers. I go on the principle of never being on the defensive, so when I am called a bomb throwing anarchist I tell the accuser that the government is the biggest bomb thrower with its A and H bombs.

I told my young friend that he could always get a crowd to applaud mild criticism of war and for the lowering of taxes and raising of wages, but that this same crowd would really follow the blazing torch of super demagogues who spoke of “the great native intelligence of the common man,” and who never meant to catch the bird but were adept in the case of putting salt on its tail. I pointed out that spiritual power was the strongest force in the world and that beside it all the two penny political victories did not mean a thing. Too many of us dissipate our energies by being “for all good causes” and never develop or use this spiritual power. And then we wonder why we become tired radicals and why warmongers rule the world. We refuse to use our strongest weapon, but at the ballot box where we are invariably outnumbered a million to one, we choose our weakest weapon.

As I was helping a farmer polish the horns of his cows he said he had heard that I was an educated man and implied wonderment as to my being a day laborer. I explained my plan of working at day work on farms in order that no withholding tax for war should be taken from my pay. He wanted to know more about these ideas and for the next hour he heard the words anarchism and pacifism undiluted by “all good causes” and departed with the current CW and my promise to mail him future copies. In contrast another farmer wanted me to go back to Russia if I didn’t like this country.

The cows for sale were listed in a catalogue with pedigrees and a record of their production of butter fat. The manager of the sale was discussing with one farmer about certain unregistered and non pedigreed cows which are called “grades,” and many times these cows give more and richer milk than the purebred stock. But there is no guarantee that a heifer from such a cow will be a good producer; more than likely a throwback of scrub stock.

Culls

In Albuquerque I worked for two men who specialized in extra fancy chickens. At one place I gathered eggs each hour from a trap nest, and marked the number of the chicken, taken from a leg band, on the egg she had just laid, and also in the record book. Those who did not produce a great number of eggs were thus culled out. “Why feed the culls?” my boss said. Each day a dozen or more hens would die of “blow-outs”; which meant that the very efficient egg producing machine had overstepped itself. The mediocre hens lived longer and did not blow-out. At a dairy in Albuquerque where I worked, my job was to go to any of the eight corrals and in the mud and manure drive the next string of cows to the barn to be milked. Nearly every night a calf would be born in this wet and cold discomfort and my job was to carry it to a warm stall after the milking was done. Very few of these calves, coming from cows that were “grades,” died. Later I worked for a multi-millionaire who had highly priced purebreds. My job was to keep a fire in a stove in the barn at night and to feed these calves egg with specially prepared milk. Yet the death rate among these purebreds made my boss groan. Tuberculosis and Bangs Disease (premature birth of calves) seems also to be more prevalent among the inbred purebreds. Super efficient bankers jump out of windows when red ink instead of black ink records their business schemes. Efficient assembly line workers go berserk and often a supposedly steady bus driver leaves his route and drives right on to Florida to escape his treadmill of efficiency. At its best our system is efficient only in turning out quantity and at its worst it is trying to bomb us to death. Very expensive garden tools these days are held together only by the paint on the handle and are of very inferior design and workmanship.

When I was a social worker in Milwaukee in the thirties we were often derided by well to do Republicans for “coddling the culls” when we helped the poor. And from time to time I have heard radicals who were especially scientific and eugenic minded look upon the ideals of Jesus and Gandhi as perpetuating the life of the unfit and the misfit. Although I helped in the formation of the CW House of Hospitality in Milwaukee in I will admit that my interest in the CW was limited then to its pacifist and anarchist slant and that I felt this coddling of the bums was not so important. Since, however, my study of Tolstoy and acquaintance with Peter and Dorothy, and my ten years as an actual laborer, rather than a radical theorist with a good job, I have come to view this whole matter in different light. The conversation about grades and purebreds that night and my meeting with the young rattle-brain who was “for all good causes” helped me to clarify my ideas along this line.

In this age of the assembly line, of super-markets and super advertising schemes; and of Service Clubs to put a little holy oil of goodness on this theft, the illusion persists that this is a scientific and efficient age. Yes, we produce, but for what? If somehow we do have bums, poor housing, ill-health, new diseases, and poverty these can only be attended to by Community Funds, Heart, Cancer, and Give a Dime Campaigns; pensions and social security payments by the state. Charity Incorporated has no room for Houses of Hospitality where there is no record of aid given or even the name of the recipient. “They won’t work if you keep on feeding them! They sell the clothing you give them around the corner for booze!” say the well fed parasites who also neither work nor help the poor except perhaps in a very dim and distant contribution to a fund, much of which goes for overhead. The idea of these professional do-gooders is to “give coals and treacle” to the poor, as Shaw said, and to keep them out of sight in order that the rich may not be reminded of the filth and degradation which is the foundation of their wealth. Good social workers are told not to “become emotionally involved” with their clients. Again, the mechanistic approach.

The CW breaks through all this sham. Instead of living in fine apartments to which we can repair after witnessing the other side of the tracks, we who accept Lady Poverty have given up worldly goods, insurance, and much of our privacy. This cull in the breadline; this drunk or prostitute; this maladjusted and perhaps lazy man—all of these may not be improved a bit by our help. Ours is not a success story; the Way of the Cross was also a failure. He at least might have led a rebellion against the Roman State instead of dying on the Cross and forgiving His enemies.

Where are we to look for those who are going to bear the Cross today? It is true that St. Francis, Tolstoy, Malatesta, Kropotkin and Gandhi left their inheritance and choosing voluntary poverty were able to accomplish much. We also print the word and deliver the lecture to the purebreds. We make no mistake in thinking that because a man is ragged that he is holy, for if he is avaricious he is as much a slave to money as is the rich man. (My banker friend Brophy jokingly told me that he would have to write a defense of the rich for the CW. I told him that he would end up contradicting himself and that the best defense of the rich could be obtained by giving a couple of drinks to a poor man on the street.) The Old Pioneer [Lin Orme, Jr.] tells of stopping at a stand in the desert recently and being charged 15¢ for a soft drink. “This is 300% profit for you” he told the proprietor. “I’m not in business for my health” said this greedy and seedy defender of the capitalist system. The Old Pioneer also tells of 25¢ being charged for one common needle in the old days when everything coming into Phoenix had to be hauled from Maricopa Wells station beyond South Mountain. “The freight is what costs” was the alibi of the greedy merchant. Neither do we consider the product of the purebreds. Tommy Manville, the dear old DAR ladies, the useless royalty of Europe, and our own inbred Duponts and intellectuals who have nearly without exception prostituted their talents toward the making of bombs. There is some hope that among the bums we may find a John the Baptist to carry on the work when we have gone, but there is little hope from politicians whose integrity has already been purchased and from the super educated to whom a doctors degree, a deep freeze and a television set mean more than fighting for a lost cause.

How will we then come to a sensible way of life? Without war work we would have a terrible depression. Hardly a person but whom will gladly earn this blood money! Hardly a person but whom will pay taxes for more bombs! The rich will not give up their riches and the poor will not give up their pensions; (the young will not help the aged; preparing to “keep up with the Jones’.”) The froth at the top has little right to scorn the scum at the bottom; meanwhile we who do the work of the world support them both. The Old Pioneer remarked recently that Jefferson’s plan of not having great wealth inherited was the right idea. This reminds me of the old Russian proverb: “Do not lay up your money for your son, for if he is any good he can make his own money; and if he is not any good he will lose it.” So in our writing, our picketing, our speaking, our help to the poor in Houses of Hospitality, we must need show our sincerity by our voluntary poverty. No one would think of bribing us for by our lives we have established the fact that we need nothing. We need not fritter our time by building up “all good causes,” which accept the tyranny of the state. When they are ready for it the rich, the bourgeois intellectual, the bum, and even the politician may have an awakening of conscience because of the uncompromising seeds of Christian Anarchism which we are sowing. To all of these we make our appeal and from all it is not impossible to gain a few adherents for that time “when each shall give according to his ability and receive according to his need.” For what does all our bookkeeping mean but a denial of this ideal?

Johnny Olson came back from a sojourn in Texas. In a splurge of affluence he bought five mouse traps and set them around our house. He caught the whole population which consisted of three mice. While I as a pacifist vegetarian would not cause the death of Brother Mouse yet as an anarchist I have no right to deny Johnny the right to catch them… The old mules, belonging to a neighbor, which I have used for plowing the garden these five years are now muleburger. They were not killed in time for the new government regulation which allows equine meat in weiners.

My friend Joe Craigmyle, nonregistrant, and one-cylinder vegetarian and anarchist, runs a fruit stand and at times I have helped him pick oranges and grapefruit in groves where he has purchased the crop. Even in the month of May when the new fruit is on the trees the last year’s crop is still sweet and juicy. As with apples the fewer fruit on the tree the larger. There is not generally time to thin out the fruit but many drop off before maturity. An orange or grapefruit may look fine but if it is light in weight it is pithy and is discarded right there at the tree. The load is graded as to size when we return to the stand. Coming home from work the other night in Joe’s truck we were discussing the idea of responsibility and of my reference in a recent CW article to the woman who called on every one else to remove the dead cat from the road. I remarked that I had seen a dead cat on the lateral that Sunday morning but being in a hurry to catch a bus did not practice my anarchist idea of responsibility in removing it. However, in the evening upon my return it was still there despite hundreds of cars and dozens of people on the road that day, so I took care of it. Just then we both saw to the right of us a two-by-four with four spikes sticking up. I said that this would soon give someone some trouble. By that time we were a quarter of a mile beyond it. “I’ll back up and you can throw it in the ditch,” said Joe. In my mind, then, Joe, who has not been much of a man of action, rose from a one-cylinder to a two-cylinder anarchist.

Molokons

Recently I went to the federal court as a young Molokon who lives a few miles down the lateral had been out on $5,000 bail for refusing to report to the army. Dozens of other young Molokons in the vicinity had been given CO status. Whether the draft board lost his CO questionnaire or thought they ought to get hardboiled I do not know. I had phoned a local lawyer who had handled Craigmyle’s refusal to register case and he promised to come to court but did not do so. His excuse being that he couldn’t do anything about it. Judge Ling set as date for a trial and the Molokon will get a lawyer from Los Angeles. The Old Pioneer tells of in when he went to the court commissioner with about fifteen Molokons who had refused to register. Two of them worked for him and he arranged for bail. They asked him if they could sing and pray. The Old Pioneer doubted if they could but asked the commissioner about it. “Hell no, this is a court,” was the answer. “You’d better let them sing and pray and not look foolish for they’re going to do it whether you give permission or not,” said the Old Pioneer to the commissioner. So they sang and prayed. Now they register and do not sing or pray in court.

, I received a notice I owe $2.15 interest and penalty on my $192 tax bill for and unless paid within ten days my property and wages will be attached. This is an old run-a-round and I am not worrying. I ate the first Irish potatoes this year from our garden. The persimmon tree which the Old Pioneer’s daughter-in-law gave me last winter now bears fruit. Watermelon, eggplant, tomatoes, squash, peppers and onions are doing fine. I am irrigating and soon will come irrigating maize.

An excerpt from “Poverty is to Care and Not to Care” by Dorothy Day, from the issue:

Our whole modern economy is based on preparation for war and that is one of the great modern arguments for poverty. If the comfort one has gained has resulted in the death of thousands in Korea and other parts of the world, then that comfort will be have to be atoned for. The argument now is that there is no civilian population, that all are involved in the war (misnamed defense) effort. If you work in a textile mill making cloth, or in a factory making dungarees or blankets, it is still tied up with war. If one raises food or irrigates to raise food, one may be feeding troops or liberating others to serve as troops. If you ride a bus you are paying taxes. Whatever you buy is taxed so you are supporting the state in the war which is “the health of the state.”

The argument may go this way, but we still can choose what seems to us the most honorable occupations, which have to do with human needs. We can choose the kind of work most necessary to do, and if possible where there is no withholding tax for war. Ammon Hennacy in working by the day, at hard farm labor, has not paid income tax for years. One can so cut down one’s standard of living that no income tax is required; families with many children pay no income tax. One can protest in many ways this contribution to the atom and hydrogen bomb. If one owns property the government then can take a lien on it. If one has money in the bank, the government can confiscate it. So truly such protest as this calls for the most profound poverty and a voluntary doing without property.

All this is by way of saying that poverty is no longer voluntary, no longer a counsel, but something which is laid upon us by necessity.

Ammon Hennacy, in the issue:

Hiroshima Fast

“I got a letter from one of my sons in Korea this morning. My three other boys will go to jail before they go to another foolish war. God bless you for your sign about war; that’s just what it is: murder,” said a woman to me as I was on my 8-day picketing and fasting. She referred to my sign:

DRAW THE LINE AT MURDER
REFUSE TO GO TO WAR.

In contrast a man went by with his wife and said: “Drop dead!”

“Can’t do it, Mister,” I replied.

Rik had done a beautiful job on my leaflet, printed in the CW, on blue paper. I was nearly out of CW’s containing my tax statement so did not give out any unless people asked for them.

Now for the first time in my fasting I went to Mass and Communion each morning. I had worked until after dark for several nights in order to finish work that I had planned, and up until . I had eaten my last full meal and only toast bread until I commenced my fast at . I had written the following note, enclosing my blue leaflet, to 165 of the clergy in and around Phoenix. And as usual I had notified the police, the FBI, and the tax man, of my picketing, telling them that what I was doing was clearly subversive, but no worse than it ever was. “Please pray for the success of my fasting and picketing in this the 10th year of my open refusal to pay income taxes for war, if you can in conscience do so. My attitude may appear too radical but I feel that something as radical as the Sermon on the Mount is needed in this wicked world. I too believe in a personal religion but if in matters of social concern I act just as unbelievers act, then I am a fraud. If you have time stop and say hello to me as I fast and picket in front of the old YMCA.”

I had sent my leaflet air mail to the Mayor of Hiroshima and to Manalil Gandhi in Phoenix, South Africa. I received but one answer which was from a leading Methodist minister, who did not agree with my ideas but who praised my stand. I knew beforehand of the approval of the half dozen priests who appreciated the CW. As usual the Associated Press sent a favorable factual message on the wire about my activities and the local radios reported it each day, one announcer even reading my entire leaflet. But the local dailies, per their policy, refused to “dignify” themselves by mentioning my name.

I started the fast weighing 142 pounds. The scales also poured forth a slip with the dubious information that read, “Don’t always follow the line of least resistance.” I lost 2 pounds and which was exceptionally hot I lost 5 pounds. I slept that night for 14 hours and awoke refreshed.

One friend who was an usher in a Catholic Church and also a veteran, had always been cordial to the CW, but he felt that the plan of the American Legion to take the profit out of war and make the big shots who make war go to war was a better method than my tax refusal and picketing. I told him that I was winning my battle against the government each day and while this was only a step forward, his way was no more than conversation about it. I said that this method stood as much a chance of succeeding as a butcher putting vegetarian signs in his window. That those who make money and fame out of war would never stop. It was up to us to refuse to take part in war.

Fasting

Now on I was weak but never a bit hungry. Several people on park benches nearby told me of a young man who had gone on a 62 day fast. They said he ate his lunch at the park. That day I introduced myself to him and found he had suffered from arthritis, stomach ulcers and chronic nightmare. He went to my friend Dr. Shelton in San Antonio and after 40 days of nothing but water to drink, all of the accumulated toxic poisons had been washed out of his body and he commenced to get stronger. He was entirely cured at the end of 62 days. Of the 25,000 people taking fasts there in 30 years only one person had endured a longer fast; that being 68 days. A priest in Phoenix had taken a 30 day fast there and had been cured. My friend had lost 57 pounds but had gained it all back again. I visited with him each noon and envied his vegetarian diet of pears and grapes. He had been raised a Catholic but believed in no religion at present. He was interested in my ideas and felt he would never go to war but he did not feel that it was his job to propagandize about it.

Other friends I met told me of a man in Phoenix whom I knew who had been given up by the doctors because of tuberculosis of the kidneys. He had read in some book that in ancient Egypt those with such trouble had laid in the hot sands. Egypt was too far away so he came to Arizona and for 6 months literally lived in the sand. He was entirely cured. He is a strict vegetarian these past 20 years and in good health.

The Mormon wife of a friend of mine told me of her grandfather who in the old days had several wives. At the age of 86 he discovered that he had diabetes. He fasted 68 days at home and cured himself and lived 9 more years in good health. But Mormons are used to disciplining themselves so his fast was not as difficult for him as it would be for the regular flabby American.

My other sign read: “Thou Shalt Not Kill,” HIROSHIMA WAS A-BOMBED , JUST 8 YEARS AGO . As penance I am Fasting IN MEMORIAM.

This was enclosed with a black border. The six story Veteran’s Bureau was across the street and many men in uniform went by. One soldier asked me what kind of lies I was peddling. I told him I was peddling no lies, but the right side of a very important question; that he had better read it and see what it was all about. He read it as he walked along. Another soldier did the same. Generally soldiers refuse to take the leaflet or tear it up.

Near quitting time on a young fellow whose appearance marked him as of the nervous intellectual type, and not a rowdy, stopped and asked me if this was my sign that I was carrying. I told him that it was. He said that I had better call the police for he was going to take the sign and tear it up and dance on it for no Communist could carry such a sign in his town. I told him that I was not a Communist; that I was a Catholic and an anarchist. He replied that he was a Catholic. I asked him what parish he belonged to and it was mine also. I inquired if he had been at mass the last Sunday and if he noticed me selling CW’s in front of the church. He had been to last mass and had not noticed me. I told him that if he had looked closer he would have noticed a candle burning before the Blessed Mother for the success of my intention in this picketing and fasting. He didn’t believe it. I asked his name and he told me but would not give me his address. I said I did not believe in the police and if he got any pleasure out of tearing signs he could do so. He took them and tore them off the standard and danced on them there on the sidewalk. He refused to take a copy of my leaflet or of the CW, muttering “Communist, Communist.” I advised him to see our parish priest and get straight on the matter of the CW. He promised to do so. I then called the priest and told him of what had just happened. He did not remember the name of my patriotic friend.

I wanted to see the AP man on another matter so went to the newspaper office. Here I saw my friend with my signs telling a reporter about the Communist he had found. I recognized the reporter from pictures I had seen of him but I had never met him. The reporter said that I was not a Communist for they all knew of my picketing activities for years. The patriotic Catholic said he was a veteran from Korea and repeated that no one could carry such signs in his town. The reporter said he was a veteran of two wars and he had fought for just such things as the freedom of Hennacy to carry his signs and picket; that if the young man did not like my signs he could do as the pickets in front of the White House in the Rosenberg case did: get other signs and picket the pickets. The reporter also said that I was standing up for the freedom which was true Americanism, and although he disagreed with my ideas, that the patriotic young man was acting like a Communist or a Fascist in denying me freedom. He picked up the signs saying, “Here Hennacy take your signs; they are yours, not his.” The young man said he would take them away from me. I replied that I was too tired carrying them anyway and would simply give out my leaflets the next day as Rik was away and I had no cardboard to make new signs. The young man said he would come down next day and tear up any signs that I had. The reporter told him that he was breaking the law and he was lucky he opposed such a person as Hennacy who would not take him to court. I left him still arguing with the reporter. The AP carried this story and it was reported over the radio. Some of the newspaper men wanted me to prefer charges against my assailant to make a more exciting story. I refused to do so, explaining my Gandhian principle of non-violent resistance to evil and that as an anarchist I could take no recourse to law under any circumstances. The next day the young man did not show up. I phoned my priest and he had not come around to ask about the CW.

To Maryfarm

All during my picketing the employees of the tax office, including the three Catholic tax men whose job it had been to get my tax money, were cordial. There was not a mean look from anyone in that office. This was the first time this had happened. Several friends came and walked around the line with me. Only about a dozen people tore up my leaflet. Many stopped and cordially approved of my picketing. About half a dozen grunted disapproval. There was not as much traffic as there had been other years at the postoffice. I had not met the new head of the tax office so as I finished my fast I introduced myself to Col. Wood and expressed my appreciation of the cordial attitude of his coworkers toward my picketing. He asked me the difference between a Communist and an Anarchist and seemed to understand my explanation.

Ginny and her boys came up and broke the fast with me around as we all drank juices at the juice bar. I left for New York on the bus. I had bought more fruit than I could eat but I nibbled at it on the way. In Prescott, I phoned the former head of the tax bureau in Phoenix and talked to his wife, Mrs. Stuart, Democratic National Committeewoman. They own the Prescott “Courier.” She was pleasant as usual and told me that they had a story on my fast that day. Soon I was with Platt and Barbara Cline in Flagstaff and now I could eat mashed potatoes and other soft food. Platt made a recording of my experiences. He had a fine Third Mesa basket which I took to New York for Dorothy. I spent with Hopi friends in Winslow and by I was visiting with Msgr. Garcia in Albuquerque and my good friend Rev. Soker of St. Paul’s Lutheran Church there. Reagans had moved to Arkansas and the letter I had sent to Al and Catherine Reser must have gone astray or they had moved, for I couldn’t find them. By I was in Sante Fe welcomed by Peter and Florence van Dresser. They had a meeting for me . I did not have time to go to El Rito to see their Organic House heated by solar heat and with windmill for power. I will stop there on my way back when I visit my daughter Carmen. Carmen is with her sister Sharon for a retreat at Mt. Shasta. I visited the nearby Trappist monastery and spoke to two monks who are CW fans and had lunch with the nursing sisters where I had spoken last year.

As I left I was pleased to see a good factual writeup on the front page of the daily New Mexican. This paper goes to nearby Los Alamos, so perhaps for the first time those who make the bomb could learn of opposition to it. A social worker told me that there were more maladjusted children from the homes of Los Alamos workers than from any other strata of people from the state. The gloom of this blood money thus defiles the next generation. A few days with my family in Cleveland and I arrived at Maryfarm, with Father Casey. I understood more this year than last and read some Catholic literature that I should have read long ago. It is too soon to evaluate the effect of this spiritual retreat upon me. Just now I am at Dave Dellinger’s at Glen Gardner, N.J., proof-reading my autobiography.

Some excerpts from an Ammon Hennacy article in the edition:

…Wally Nelson came to take me to Sharonville to spend the night with tax-refusers Ernest and Marion Bromley. We disagree on my frankness to the authorities but we have the same aim.

The afternoon and night was most pleasant as I became acquainted with Fred Schulder, age 79, who had written in the anarchist paper Liberty in before I was born. He is not religious in the accepted sense, but takes the CW. His son Horace Champney took me to Brookville to an area meeting of Peacemakers where Ralph Templin, Clay Marks, and others whom I knew held forth in a discussion about tax refusal and the picketing which they would do in Cincinnati .

Some excerpts from an Ammon Hennacy article in the edition:

Max Sandin, old time tax refuser, and one of we seven veterans of jails in World War Ⅰ who also refused to register in World War Ⅱ renewed old time memories with me.

Jim Ward had asked me in Chicago what live meant to me now that I was a Catholic and I had listed the seven things which seemed to me now in the most important, and I talked this over with Father Casey. Here they are: (1) Voluntary poverty. (2) The Sermon on the Mount. (3) Pacifism, with its absolutist meaning as evidenced in tax refusal. (4) The Mass. (5) To Work and not be a parasite. (6) Anarchism. (7) Vegetarianism, which includes no tobacco, alcohol or medicine. This is for myself and not meant for others. Each has to go at his own speed and in his own way.

We drove to Grasston to see old man Paul Marquardt and found him reading his Bible. He told us of the time when his children had been sent home from school with a card telling the family to save fat for the war. Marquardt immediately withdrew the children from the school saying that each morning he prayed “give us this day our daily bread,” and he was not going to save bread or fat or anything for a war. He told also of the priest in nearby Pine City, who, in instructing his confirmation class said, “Have faith like the Marquardts.” To have this honor in your home town is indeed an honor.

From the edition:

Individual Income Tax: War’s Chief Supporter.

Of the income of the Federal Government 48% comes from individual income taxes which we pay; 30% comes from corporation taxes; 15% comes from excise taxes; and 7% other sources

By Ernest Bromley

The Administration’s proposed budget, recently announced, asks for a billion dollar increase for “new weapons of unprecedented strategic and tactical importance” in order to give this nation “the greatest military power in its peacetime history.” Diagrams of the proposed income and expenditures emphasize two things: (1) The chief source of federal revenue is the individual income tax, (2) The chief national expenditure is military (including bomb stockpiling and new terror weapons). Both things have been true for these eighteen years, but one is always struck anew with each announcement of them.

So minute a portion of the tax money is being spent for any socially acceptable activity that it seems to be only an illusion to consider that one’s Federal taxes go to anything constructive. (Actually, the only way one can support the better enterprises is to bypass the Internal Revenue Bureau completely and find ways to contribute to these causes directly.)

The war build-up touches the individual much more directly and intimately at the income tax point than it does anywhere else. Almost two-thirds of every tax dollar goes to build H-Bombs, Guided Missiles, Germ Warfare, Conscript Armies, etc.—thirty-five times as much as for schools, roads, and health combined. (Can there be any doubt about what the Federal government’s major activity has come to be?) It is almost unthinkable that more people (especially more pacifists) have not declined to bolster this monstrous drive to destruction; that they have not at this major point stopped the flow of their funds through the book-keeping which takes most of what they pay and channels it into what they abhor; that they have not by-passed the present tax set-up and given their valuable, held-back funds to something worthy of support. Will we wake up too late?

The first, and major, encumbrance to keeping one’s tax money and using it for something decent is the withholding set-up. Trying to be a tax refuser in a withholding job is a good deal like being a pacifist in the army. In each case you have already placed yourself well within the system; and in each case the very first step is to take yourself out of the system. The real, creative possibilities on these fronts begin to open up only after this step of separation has been taken. The fact that such separations are difficult to carry out makes them no less imperative. Because the withholding situation presents problems, is there no advice that can be given to the average working person about the business of non-cooperating with income tax payments? I would advise: Stop paying income taxes (whether you file a form to this effect or not).

For some people this will, of course, mean that they will have to leave their present jobs and take employment that is not affected by withholding. Here we sometimes tend to lose sight of the fact that there is probably no type of socially useful work (individual or organizational) being done under the withholding tax set-up which cannot also be done outside it. And, too, this raises the important question of what social usefulness really is. Can “socially useful” firms or organizations remain socially useful to any real degree when their one rigid requirement is that the first portion of a worker’s earnings be set aside for war? Can a “socially useful” person remain socially useful in his job to any real degree when, in order to do with one hand the work of building a better society, he has first to do with the other hand the work of destroying it (like a church constructing a brothel)? Conscientious workers in such employment may reason after a while, as some have, that the effect of this operation is that they are working in a munitions factory part of the time.

Men go to prison rather than join the armed forces and support conscription. Should not the people with these principles (especially the people not subject to any draft) face the imperative of sacrificing a little economic security (or convenience), especially when not facing it means continuing to pay substantial sums of money for terrifying weapons and conscript armies?


Ernest Bromley lives in Sharonville, Ohio, with his wife, Marian and family. He keeps his earnings below the amount where any tax has to be paid. Around he refused, when a Methodist minister in North Carolina, to purchase an automobile tag (not a license), for his car and did three months in jail. His wife worked for the Fellowship of Reconciliation, the leading pacifist group in this country, and quit her job rather than pay the withholding tax for war which this and all other peace organizations take from their employees. He has been head of the tax refusal committee of Peacemakers. He supplements his income by an apiary in his garden. I have visited there several times and respect the effort which he and his wife are making to live up to their ideals. They live a few miles from the Grail farm at Loveland, Ohio. The Jehovah Witnesses and the Catholic Worker are two groups where all work for their keep and no salaries—and no taxes—are paid. This basis of voluntary poverty could be approximated by others if they wished to make the necessary adjustment between faith and works and try to live in community.—A.H.

Excerpts from an article by Ammon Hennacy in the issue:

For the first time when the withholding tax began I have not earned enough money to owe the tax man anything. I only made $310 lecturing and as my Autobiography is not copyrighted and I want no royalties from it, the sales go to pay for the printing and whatever is left over will go to the CW. There is no status [sic] of limitations on income taxes so I owe for 12 years. I told the tax man that I would not be foolish enough to tell him where I was going to lecture so he could be there and get the money. There is practically nothing that I have to buy as all of us here at the CW work for our keep. However, if I was to purchase anything in a store and give the cashier a $5 bill for a dollar purchase the tax man, if he were present, could garnishee the change from the cashier right then without any legal proceeding.

In this idea of tax refusal there are ways by which pacifists have to act according to their web of circumstances. Some, like Ernest Bromley, limit their earnings to the amount they are allowed because of dependents and have no tax to pay. Others like Rev. George Hauser, because of being ordained in the clergy, do not have a withholding tax taken from their pay, but at the end of the year make a statement of their earnings. Then the amount of tax is taken by garnishee from the pay with added penalties. There are others who have an income from securities and do not work for wages and who keep their money in a bank where the tax man comes and gets it.

There are millions of people who dislike paying taxes and who may write a letter to the government about it, but they pay. There are others like Governor Lee of Utah who put a certain amount of the tax due which comes from income other than wages in a bank and dare the tax man to sue to get it. But the government always will evade a moral issue, so it is likely that the Governor’s money will be taken the same as others who keep money in banks.

I plan to picket the tax man here in New York City for , and then fast and picket in penance for the bomb we dropped at Hiroshima . The T men have interrogated me and what they want to do about my tax arrears is up to them. With more H bomb tests scheduled for the spring by politicians and militarists it is increasingly the responsibility of the individual pacifist to think and to act about being a part of this terrible destruction planned by those who will soon be asking for votes because they have “kept us out of war.”

An excerpt from an Ammon Hennacy article in the issue:

The coming atomic tests now scheduled for and the air raid drill for are a challenge to all Christians. We intend to demonstrate against this “pinch of incense on the altar to Caesar.” This with our non payment of income taxes for war and a refusal to be a part of the war system is positive evidence that we are trying to understand and practice the Sermon on the Mount.

The argument that the idealist hears from the opportunist is that we are not practical. I submit that our program of the one-man-revolution is the most practical of all. Others who believe in bullets and ballots must gain a majority before they can begin to practice their beliefs and thus postpone indefinitely anything but conversation about their views. We do not need to wait upon others for we have seceded about 90% from this exploitative system and are already practicing our ideals.

An editorial from Dorothy Day reflected on the hydrogen bomb test among other things, and included this note:

Those who can take such stringent courses as tax refusal can give their services rather than be put on payrolls and beg their way to supply their daily needs if they can find agencies willing to work with them on these terms. Or they can embrace voluntary poverty and manual labor as a life of penance and mortification.

The harvest is great and the laborers are few. No fear of unemployment in this field.

An unsigned book review in the issue included this:

These publications [Thomas Merton’s The Silent Life and Basic Principles of Monastic Spirituality] will be of special interest to novices in the religious life or those contemplating such a move but laymen who read them should keep in mind that while there is much contained in them from which any Christian can benefit still the “techniques” of attaining union with God proper to the monk are not always the same for those “in the world.” Anyone who has lived under the Benedictine rule, and all the monastic orders of the Western world have felt the impact of Benedict’s spirit and legislation, knows the position of the concept of obedience in his thought. It is just about the most important single element and no one can be a good monk unless he is willing to give up his own will and like Jesus become “obedient unto death,” and the whole monastic observance is organized to serve this end. But the layman, living as he does most often in a society where “the prince of this world” and his spirit prevail, has the duty to cultivate, rather, the virtue of rebellion in order to be obedient to God. It is in rebellion too that we can imitate St. Benedict who fled the corrupt Roman society of his day, whose only concern was “to please God alone.” The monastic life is a judgement on the life of the “world” and in its light the “world” stands condemned. In this way the monk practices the virtue of rebellion. For those in the “world” there must be rebellion also if they are not to be counted “of it.” They must rebel against materialism by embracing voluntary poverty and giving all they possess over and above the absolute necessities to those who have not the necessities, they must rebel against war and its causes by conscientious objection and tax refusal, they must combat that selfish middle class individualism and fear of giving of self by embracing community in one form or another. Rebellion is the first step in any attempt at conforming to Christ; it begins at baptism when the neophyte formally renounces Satan—et omnibus operibus ejus.

More from Ammon Hennacy, in the issue:

Richard Fichter, whose article appears in this issue, had been dismissed from the Methodist ministry in Pennsylvania because of his energetic anti-war and tax refusal stand. I had never met him but he had bought several of my books and distributed the CW and had attended various picketing demonstrations. He and his wife have three small children and live on a farm with twenty cows to attend to. All radicals have to make the decision when to follow Caesar and when to follow Christ. 75,000 followers of Gandhi went to prison and someone besides the British government took care of their families. Many bourgeois minded pacifists thought it was wrong for a CO to go to CPS camp or prison and leave a family behind. Richard wrote to many papers about the evils of atomic war and little attention was paid to his views. So he came to New York City and in the midst of a nation wide broadcast on television he jumped to the stage and shouted his message. He thought that this would gain attention and the papers would print his views in full. Instead he was locked up in Bellevue for mental observation. I visited him there and met his wife and brother and two Methodist ministers who were his friends. Later his brother and Parents came to visit us at the CW from their home in Ohio. When the government comes to a pacifist and says you must register for the draft, pay taxes for war, sign a loyalty oath, or when a Congressional Committee wants you to tell on others, then if you do not follow the best you know and refuse absolutely, you are following less than you know and will live to regret your timidity. But to leave farm and family to try to tell your message to those who do not want to hear it is not wise and does not make a witness with the dignity which no doubt inspired Richard in the lives of Thoreau and Gandhi. A radical who has faith knows like Thoreau that “one on the side of God is a majority.” And when his neighbors think he is queer and out of step he can reply like Thoreau that he “is listening to a different drummer.” He is not frustrated if all are against him. He does not need the applause of the multitude for he will be content when “two or three are gathered together.”

Ammon Hennacy, in the issue:

Tax Refusal

Leland Olds of Yellow Springs, Ohio has refused to pay income taxes and as a result his house worth $9,000 has been sold by the government for the less than $200 taxes due. He can regain the property within a year by paying the tax with interest. This action, together with the sale of a car belonging to Walter Gormly and of Arthur Emery of Iowa, are the only cases I know of where the government has taken property of tax refusers. At times they have garnisheed wages and taken money from bank accounts. They got $5 from a farmer I was working for in Arizona who paid it out of his own pocket rather than take it from my wage, and the tax man also took my picketing sign saying he would sell it to the highest bidder. I never heard of anyone buying it. I still owe taxes for 12 years and will picket the tax office here on unless I am in jail on the air raid drill. Then I would fast in jail.

Karl Meyer, in the issue:

Stepping Up the Agitation

Dear Bob or Dorothy or whoever is holding things down there while we are all out making angry and urgent faces at the giants of the impersonalist order.

I was very encouraged to receive the issue and to read your letter to the California legislature, even as I was preparing to step up the agitation in support [of] Rose Robinson and tax refusal.

On I began to hand out a new leaflet outside the Federal Building which has been the focus of our protest. After outlining developments in the case. I wrote, “There are some of us who believe, as she does, that it is wrong to pay taxes for war. We have refused as she refused, to cooperate with the Internal Revenue Service in the collection of taxes. And, beyond this, we encourage everyone to do the same. If she deserves to be in prison we deserve to be there too. Therefore I ask from the judge, the United States Attorney’s office, the Internal Revenue Service and all taxpayers and supporters of military preparations, a share in the judgment against her. We have said very simply that your preparations for nuclear war, and therefore your war taxation, are criminal beyond any measure of crime that man has known before. And you have said that our dissent from the idea and action of military preparedness is criminal. The question of which is right is urgent for the future of all men. We have shown a readiness to ratify the truth of our conviction at the risk of imprisonment and hardship. The integrity of justice asks either that Rose Robinson be released, or that all who share her stand be imprisoned with her. That is why I ask the officials and the people for a decision in my case consistent with their decision in hers. How can one person be imprisoned for taking a stand, while others who take the same stand and, what is more, advocate and promote it in the marketplace are left free? I ask the officials and the people involved to release Rose Robinson, but if they will not do that, I ask them to prosecute me for refusing to cooperate with Internal Revenue Service and for advocating that all people do the same.”

The third person who came out and took this leaflet was Judge Robson. I had already mailed him a copy with a covering letter in which I said, “…By presenting this nuclear issue as an issue of imprisonment and freedom, we approach by an analogy the core of what it really is: that is, an issue of life and death for all of us… I hope therefore that you will not regard this leaflet distribution and this request for a share in the judgment against Rose Robinson as something impertinent, but as an attempt to enunciate forcefully the terms of a public discussion of a crucial issue, as well as to bear witness to a very strong conviction that it is wrong to participate in modern war in any way.”

We encouraged Rose by our vigil, visits and letters. In court she thanked us for that. I feel responsible to every one man insurrection to make it a two-man insurrection, so that it may become a three-man insurrection and finally a revolution of enough men.

It is at the critical moment when we recognize our responsibility to one another that we realize our responsibility to mankind and to God. That is what Jesus told us. We see war coming on, bearing down on us, a visible monument to an immensity of sin. Our voices have not reflected the horror we have seen. Our voices have not challenged the supremacy of crime in the actions of men. We were glad enough if a government preparing for World War Ⅲ, was yet benevolent in this decade until war comes, glad enough if our protest could be free from suffering. We are still accomplices because we have whispered at the moment when we should have shouted. We ought to throw up the challenge of Tolstoi and Thoreau, to keep all just men in jail or give up war and slavery.

Here we are making faces at the giants of the impersonalist order, but what we do not forget is that a face turned in urgent desperation to them is a face turned in hope to God. Our work is primarily a prayer.

Early last week two men were standing on the step of the Federal Building watching me as I passed my leaflets and commenting to each other. I recognized one of them. It was deputy U.S. Marshal Wheeler, the man who put the chains on me last summer at Mead, Nebraska. I stepped up to him and said, “Hello. Mr. Wheeler. Will you take a leaflet?” “Yes, Karl,” he said, “I’ll take that. I see that you are still here passing them out.” And so I was, and I realized that the children of this world are too wise to be consistent. Last summer he put me in chains for standing on a grass covered knoll near a missile base. Last month they gave Rose Robinson twelve long months and a long day. Who can say what they will do tomorrow when I walk up the steps and into the building and have a try at handing the leaflet to taxpayers lined up outside the Federal Internal Revenue office.

In Christ,
Karl Meyer
Chicago Catholic Worker

An announcement in the issue:

Prayer, Fasting, and Tax Refusal

Ammon Hennacy will picket the office of Internal Revenue at Varick and West Houston Streets in New York City and will fast at this time as a penance for our dropping the bomb at Hiroshima, , and for our continued atomic activities. He has openly refused to pay income taxes during 12 years while working in the fields in the Southwest, or while lecturing, as 83% of the income tax goes for war. He will picket from 9 to 5 on weekdays. Readers in New York are invited to keep him company, and anyone sympathetic can help by praying and fasting according to his capacity.

The same issue also included an article from Eroseanna Robinson, borrowed from The Peacemaker:

Rose Robinson Tells of Her Arrest and Prison Experiences

It was , and I got off the city bus in a hurry because I was late for work. My arms were straining with the packages I’d bought downtown. They were things for the Play Club mostly, and food. I hadn’t had any lunch, except a couple of cashews and some fudge nibbled at on the bus. I was quick-stepping toward Bethlehem Community Center compelled by two nagging realizations. I was late and I was hungry. I had a conference with my supervisor set for two o’clock. It was already ten after. Well, I’d just have to talk and eat at the same time. I stopped, late as I was, at the corner store and bought some buttermilk. Actually, I already had an abundance of food — vegetable soup, swiss cheese sandwich and what not. But for a change, I had a little extra money and for the rest of that year, certainly, I was going to be earning a little more than usual. For the first time in my seven years of tax refusal, I wouldn’t have to budget so closely. Eating was as good a way as any to celebrate. I was vexed with myself to be so busy. First the conference. Then group preparation. Then the Play Club children’s time. I’d have to do a lot of phoning after that for the parents meeting that night. I took the hall steps quickly when I got inside the building and rushed into the front office, I said “Hi” to the secretary. She had a peculiar look on her face. My supervisor and the girl workers were also in the office. I spoke to them but everybody kept looking at me strangely and nobody said anything. “What’s wrong with all of you?” I asked. “I’m not that late. It’s only 2:15.” Then the secretary said, “Rose, there’s somebody to see you.” She was nodding across the hall toward the library. Somebody to see me. I didn’t want to see anybody with all I had to do. I wanted to put down my arm-racking bundles and have my conference and eat. The fact is that I never had that conference and I didn’t eat for 115 days because a short, stocky, authoritative man in a grey uniform came toward me out of the library. Behind him was a man I knew. He’d come to my home several times and to Bethlehem Center only a week before. He was Mr. D.L. Turner, deputy collector for the Internal Revenue Service. The first man said, “Erozee-yanna Robinson?” and I said correctly “Eroseanna,” and he snapped his right hand open sidewise showing his badge. “I have a warrant for your arrest," he said. “Come with me.” For eight months the government, through its agents, had hammered link upon link several visits by the deputy collector, registered letters, a subpoena, a certified court order, telephone calls, throughout, to my home and work, a call to my sister, Adrienne, at her work, a visit to my job — until at last, they had reached the handcuff-end of the chain, putting my wrists into them so tightly that they cut, and lugging my body, in deliberately ungainly fashion, away to jail.

My body was lugged and dragged around many times after that because I refused to walk to jail or trial or any place authorized by the courts. And throughout the whole of my incarceration, the practices upon which government power pivots came into sharp focus. One is the coercion of the individual to unquestioningly submit to authority imposed by the government, the other is the deliberate misrepresentation of any individual who might take exception to such authority. This whole pattern is disguised as the democratic process’ and, in recent years, has frequently been labeled ‘freedom’ and ‘truth’. Actually, respect for the right of the individual to examine policies of government — which certainly affect us all — is a myth. And taking exception to policy, as in my own case — even though that exception be a denouncement of violence, waste, psychological intimidation, misrepresentation of truth, and preparation for wholesale destruction — can constitute a felony.

When the individual is willing to be fodder for such an organ, it is partly out of desire for reward but largely to escape punishment. And submission to such authority is no guarantee of either. So, when the deputy marshal told me he was there to arrest me, I told him that was his affair and was of no concern to me, and started up the 2nd floor stairs to my office.

I recognized that I was going to be forcibly involved and I was alert to a point of high tension. But still, I knew I was faced with a choice of being arrested or of arresting myself. I knew then that my arrest was to be his affair, since he had not the conscience to do otherwise, and later, that or the ten or so others who answered his telephone call for help when I refused to go with him voluntarily. I wasn’t going to contribute my body for incarceration anymore than I would contribute federal income taxes for militarization. This would be giving sanction to the government’s inflicting punishment upon the individual. But just as militarization is evil, so too is the punitive institution.

The government has prepared a glossy brochure about Women’s Federal Prison at Alderson, West Virginia. They call their penal process ‘rehabilitation’! This is a calculated misuse of the term. They proceed due south of rehabilitation. Such downgrading of human beings — infantile treatment of the women, the frequent apathy toward the physical ailments of inmates, the absurd restrictions — is anything but preparation for constructive living. This was equally true of the Cook County Jail.

This maltreatment of prisoners would be bad enough if done out of ignorance. But attempts at concealment of the facts by all levels of government personnel, with restraint of information and with lies, reveals the hypocritical state of such authority.

I’ve learned, since my release from Alderson, that a number of lies in regard to me and treatment of me were given to the Press by the wardens of both the County Jail and the prison and by the U.S. marshal. I will recount some in a later issue, but let me state a few of these now and set the facts in order:

Rose was arrested and taken to the Clerk’s office of the county jail.

I wasn’t taken to any office, but was carried upstairs and dumped on a bed in the incorrigible cell of the “Hole.” The Hole is usually reserved for narcotics addicts who are breaking the habit. It was overheated because addicts in that condition are always cold. They vomited all day and all night and in between they talked in the lewdest profanity. The Hole is a four part unit — 1 larger room about 9′×12′ and 3 tiny cells, removed from the outer door, about 4′×8′. The grey speckled floors were stone, the clay colored walls, iron. The larger section had four iron beds with mattresses and bedding. A bed in each of the little cells took up half the width. There’s a seatless toilet in each. The two outer ones had windows that opened (but that were kept closed because the addicts complained of being cold). Only one of these boasted a sink. Two cell doors remained open usually, while the one in which I was put was locked. In that cell, the window was nearly opaque with dirt and with heavy screening, and iron bars were on the outside. It could not be opened. Under it, going full blast always, was a radiator. The only way I could get relief from the heat, and a breath of cool air, was by lying flat on the floor on my stomach and inhaling of the stream that flowed under the hall door from several feet away. The iron bed had a wafer-thin mattress on it and was so short that my head and feet stuck out simultaneously beyond its borders. I was given a clean sheet and a blanket. To get some sleep at night, I tilted the bed up on one end out of the way and put the mattress on the floor. I slept fitfully with my head resting on stone, under the toilet. Whenever a toilet in an adjacent cell was flushed, the substance would back up into the others. This kept me jumping up throughout the night, reflushing the one over my head. The radiator boiled away, where my feet were, all night long. I didn’t wash for 3½ days because I was told I couldn’t use the facilities without begging. Frequently the matron put food for me on the floor.

Rose proceeded to take off her clothes and to remain thus in the cell.

I was forcibly undressed by two matrons after refusing to give up my own clothes. Then I was manually searched all over and forced into a striped cotton dress that was ripped in two places. All my clothes — even shoes — were taken from me. The next morning I was told repeatedly that I would be left in jail to rot unless I got dressed and walked out to go to court. I refused. About an hour later, without explanation, my clothes were given back to me. Another hour passed, and when I refused to walk out, I was dragged from the cell, up the steps, into a wheelchair and hauled off to court. When I returned, the nurse had trouble removing my clothes by herself, so she didn’t bother to take any more than my skirt. I fashioned another by doubling a sheet and wrapping it around my middle. I refused to put on the striped dress she’d provided. On the fifth day, after I’d been dragged from my prayers and put in isolation cell of the so-called hospital (a dingy white-painted dormitory), the nurse, who proved to be sympathetic and courteous, offered me a nightgown which I accepted. I wore this to bed and whenever I washed my own clothes.

Rose took exercises unclad.

Silly. I always wore the above-mentioned.

Rose, therefore, had to jump into bed when the warden and a reporter from the Daily News came to interview her. She told her story, said the reporter, who “quoted” her in the News.

How reluctant I’ll be to believe anything printed in the daily papers from now on. No reporter was ever admitted to quarters where I was confined. And such quotes are out-and-out lies. Moreover, I neither saw nor talked to the warden until the last day when, under his supervision, I was dragged from the cell and carted to the U.S. hospital.

Rose left the cell to go downstairs and see a boyfriend, but she wouldn’t go to see her parents.

During my incarceration I walked out of the immediate confines 3 times — once at Alderson when I helped carry a sick inmate to the hospital car, once to my release and one other time, at the Cook County Jail. And I went to talk to Rev. Ernest Bromley, editor of The Peacemaker. At first I hesitated. And then I decided that too few people knew my views on tax refusal and the like, so this was to me a fine chance to express these views through the newspaper. I then resumed my plan to see no one unless they were admitted to the area where I was confined. My mother was admitted and I welcomed her.

The other inmates were sneaking Rose candy bars during her fast. The warden, head matron, priest and others had proof.

This’s the first time in my experience that fantasy has become proof. I ate nothing throughout my whole time in jail and nobody crammed anything down my throat. After my removal to the U.S. hospital I ate nothing. I drank no water the first 3½ days of jail, very little — spasmodically — in-between, and none the last 9 days before force-feeding. I did not wish to crave things that could be withheld from me, because emotional control meant freedom.

Rose enjoyed being fed through a tube in her nose. She didn’t struggle.

At Alderson, I didn’t struggle. I gave voice protest and continued whatever I was doing. In the beginning at the U.S. hospital in Chicago, I had struggled, nonviolently against four men and two women. It took them 20 minutes to turn me over and stretch me out and another 20 minutes to get me tied, hand and foot to the bed, in a straitjacket. I couldn’t do much moving in that state, but they further secured me with a restraining blanket made of bulky canvas. Then they tightened a rope across my chest. It was in the mid-eighties in that room and no air was stirring. I had trouble breathing. I was miserable. But they had an easy time force-feeding me. By the next morning I was aching all over. One of the doctors came in and asked me how I felt. I felt terrible, I said. Would I struggle if he let me out? I’d thought about that overnight. How easy it was for them to force food into me—how uncomfortable it was for me. Besides this, I was 37 lbs. below normal weight and very weak. If I could keep them from having power over me, struggle I would. But I knew I couldn’t keep up even the kind of effort I’d made the night before, and neither did I have the control yet to remain lying in one position for a long period of time. So, I told the doctor, no. Did I want to be untied? Yes. So, he walked away and left me like that for several hours more. I stayed, thus restricted, for nearly 24 hours. The night before, when they inserted the tube, the other doctor had jammed it into my nose, letting it stop at my throat. I tried desperately to get my breath but I kept choking. I could see the doctor’s face, looking like a great wax mask—with expensive eyes—magnified enormously. He watched me as though I were a specimen under glass. I gagged three times and he watched me. “Alright now, breathe,” he said this steadily, “through your mouth”. Of course I did, and, in one movement, he jammed the tube down to my stomach. Blood bubbled from my nose and mouth. It continued for hours, after that. My nose and throat were inflamed and sore for 4 days. My nose remained sore and ran constantly, and I sneezed again and again throughout 12 days of force-feeding. The doctor at Anderson was considerate and gentle in this. He used a smaller tube and put it down by degrees. There was very little irritation. My nose did run for weeks though, and always when I talked. I sneezed, because the tube was left there all the time. I plugged up the nostril with cotton to keep the thing from wriggling. I slept with it and otherwise lived with it for 76 days and nights. That made a total of 88 days of force-feeding.

Rose was being well-fed, gaining much weight, and was getting 3000 calories per day.

For nine days at Alderson, I was force-fed 2 pints of water with 5% sugar and 2 pints of a mixture of egg, molasses, sugar, salt, water, evaporated milk and orange juice. After that the mixture was doubled and the sugar-water eliminated. When I was removed to solitary confinement, the mixture was cut 25%. Then it was cut a second time. I was carried to solitary 25 lbs. underweight. Taking measurement of myself revealed I hadn’t gained a pound. Limited exercise wore me out. To keep from losing, frequently I’d spend long hours in bed. Hospital aides (inmates) told me the mixture contained very little protein and an abnormally high amount of molasses, salt and orange juice. Long before they told me this I’d started drinking lots of water because I was feeling irritation from the acidity. I was drinking as much as 15 glasses of water each day. Sometimes I felt a little feverish and my face would swell. That was when the prison staff would compliment me on how nice and fat I was getting. Only when friends came to the prison, asking after my welfare, did the aides tell me the protein had been increased noticeably but that the molasses and salt and orange juice remained high. Again, before they told me this, I’d already noticed my measurements were increasing normally. When I was released, I was 10 lbs. underweight.

Rose liked the feeding.

I was forced-fed in a ragged pattern. The aides and nurses came any time between sun-up and 9:30 at night. I overcame feelings of weakness usually through prayer, and sometimes, as I said before, by just climbing into bed. Food was left as an enticement throughout most of my confinement. An aide who felt sorry for me told the head nurse I wasn’t getting enough nourishment. “That’s impossible.” said the nurse. After that they left a glassful of the stuff on the dresser. Often I was spattered with the stuff, whenever the tube came off the syringe. So, too, were walls, ceiling, floor, draperies bed, bedding — everything in the cell. And usually it was left where it landed. I made a practice of going on with whatever I was doing. At first, the nurses carried or sat me into position for force-feeding. Sometimes the aides would lurk, pitcher and syringe in hand, waiting for me to halt so that they could pour the stuff down easily. After I was moved to solitary, the aides were ultimately told to walk away if I didn’t sit down right away, so sometimes my stomach was left empty. One day I accidentally got a hole in the tube. The doctor refused to let the aides cut it, and he decided that neither did he have the time to leave the hospital to change it. I wasn’t fed for 25 hours.

Rose was given considerable freedom of movement.

When this was said, I was in solitary confinement in the maximum security cottage, one of only two with bars on the windows and with locked outer doors. I remained there for 27 straight days in full confinement. The last 31 days, the cell door was opened from 8 A.M. to 5 P.M.

And so the lies went and there are more — most skillful — all paid for with federal income tax. Lies. The Official order of the prison day, and at Alderson, the green grass grew all around. For the grounds were lovely to look at — lovely its trees, its broad lawns and gay spring flowers, lovely the birds singing outside the cottages where wires crawled through the walls like snakes, so that every word that every inmate spoke day or night was listened to and taken down on a tape recorder. There weren’t any secrets. Next time, I’ll tell about the alleged psychiatric and medical examinations at Alderson and about the marshal’s predictions about what the inmates would do to me when they found out I wouldn’t work. Also, I’ll tell about a time of weakness. One morning, for a moment, I was in a turmoil. Daily discipline, including prayer exercises, helped me to regain strength.

More from Karl Meyer, in the issue (excerpts):

I have had a small house of hospitality, five rooms where I have lived with nine or ten people who were sick, poor, orphans, old, travelers or needy of other kinds.

I have sought some way to work for the support of my responsibilities to this house and not pay federal income taxes for the support of militarism.

In I quit my job where taxes were withheld and resolved not to pay withholding tax anymore and went to jail for 54 days in solidarity with tax refuser Eroseanna Robinson, who had just been imprisoned here in Chicago.

After my release I began a search for work without taxes. I experimented with self-employment in odd jobs and in tutoring. I tried to persuade employers to pay for my work in the form of a direct donation to St. Stephens House, without withholding tax. I received an opinion from a lawyer that Internal Revenue Service had ruled that this type of arrangement with a charitable organization was legal for hospitals, so I applied at a number of hospitals, but was turned down. I looked for part time work paid for in cash. Nothing worked, particularly me.

Being under the firm impression that only one’s relatives could be claimed as dependents for the purpose of withholding exemptions, I complained bitterly to my pacifist brethren that, in fact, I had nine dependents but was unable to claim them for non-tax purposes. Not one of these experts on tax resistance set me straight.

On , after five months of frustration, I checked on the Internal Revenue Service definition of dependents. This is how it reads: “To qualify as your dependent… a person (a) must receive more than one-half of his support from you for the year, and (b) must-have less than $600 gross income during the year… and (c) must not be claimed as an exemption by such person[’]s husband or wife, and (and) must be a citizen or resident of the United States… and (e) must (1) have your home as his principal residence and be a member of your household for the entire year, or (2) be related to you…”

I counted four people in my household, in addition to myself, whom I could claim for dependency exemptions. I discovered that all along I might have been earning $3000 per year without a cent of withholding tax. I could have kicked myself all the way down Clark St.

We need more small houses of hospitality “to shelter the homeless at a personal sacrifice” instead of delivering them to the City and the State to be supported by taxes, on the street or in the jails. We believe that housing the unemployed, feeding the hungry, giving drink to the thirsty, clothing the naked, caring for the sick and the aged and, last of all, visiting the prisoners are parts of a total Gospel of Peace. If we do these things, we can also starve the tax collector, by feeding the poor. We can build “a new society in the shell of the old,” a City of God, and swing wide its gates to let the King, and his ambassadors, enter in triumph.

Not all of the poor who come to our door come in the embassy of God. Several nights ago one of the men came with two drop-cloths and a gallon of turpentine “from the job” and asked permission to leave them here and stay the night himself, and I, in all innocence, agreed to this. The next morning, two painters arrived, with a policeman, demanding the drop-cloths, which had been stolen from them and traced to our house. I turned over the drop-cloths, but the policeman also demanded that I turn over the thief. When I declined to do this, he said that he would take me to the station and book me for possession of stolen property. The painters agreed to sign a complaint against me, because, they said, not only had the cloths been stolen, but also, some paint had been spilt and now they would have to pay for it out of their own pockets. However, perhaps if I would reimburse them for the spilt paint, they would find it in their hearts to forget about the complaint. How much paint was lost, asked the policeman? Ten dollars worth. Now, half a gallon of paint may have been spilt, but how could anyone have spilt ten dollars worth? Still I had to take their word for it or they would surely have taken me to the station and signed the complaint, so in the end I paid and they went away satisfied with their take, all of which goes to prove the old moral: one good theft deserves another, or no use taking a fall over spilt paint. After the danger had passed, I found the thief under a bed in the farthest corner of the back room. He said he was sorry. And I said he sure as hell should be. And after a little of that he left.

I did reap an unexpected reward for my ordeal however, for that morning the most shiftless character in the house, out of an excess of sympathy and generosity, offered to press my trousers for me.

I might also say that some of the “rich” even come to our door as ambassadors of God. There is one man who comes from time to time and leaves things that we need (clothing, furnishings or household items) inside the door. He just opens the door, puts them inside and goes away. For almost two years he has been doing this. He used to come perhaps once a month, but recently he has taken to coming much more frequently. For a long time we knew nothing about him because we never saw him come, but several times recently, when the door was locked, he knocked and handed in his gifts when the door was opened and then left very quickly. I have always respected his anonymity, because I remember from my childhood the story of the shoemaker and the elves: the elves used to come at night and make shoes for the shoemaker, but one night he tried to catch them at their work and they disappeared and never returned again. (After the story I told above, let me hasten to say that there is always a ticket with the things that this man brings so that I know they are not stolen.)

During the voter registration period, one man from the neighborhood came in and asked, “Is this a registration office?” And I looked at the crucifix on the wall and the picture of Ammon Hennacy and said, “No, it isn’t.” The Democratic precinct worker for our building came in to see if we were registered, and she told me that I am going to vote under the name of Geoffrey Thornton, because he is registered but she can’t find him anywhere in the building. She needs votes but this is one she won’t get. Three young Catholic workers have said they may join me in the work here soon. If they do, we will be well staffed to carry out the Green Revolution program I outlined in my last letter.

The next article concerns Laurence Hislam, a war tax resister who is new to me. It comes from the issue:

Catholic Pacifist Jailed in England Father of Five Refuses Civil Defense Tax

By Robert Steed

My friend Laurie Hislam, who resembles Ammon Hennacy in many ways, was recently sentenced to a term in jail far refusing to pay his Civil Defense rates. He served two months last year for taking part in the civil disobedience campaigns of the Committee of 100 which protested the British involvement in the nuclear arms race.

I was in court with Laurie in when he first appeared on this charge. When he put on bis best suit, cranked up his car (a huge, old London taxi), which finally had to be pushed down a hill to get it started, and drove to town where other friends were waiting in court I was expecting fireworks but the magistrate put a damper on the proceedings and said he would allow no speechmaking. He said a note would be made of the tax refusal, and went on to the next hearing. Laurie said the court would probably send someone around to the house and want to take away a table or a few chairs and auction them off for the amount owed (the former owner having the privilege of bidding for them too) and debated whether any kind of resistance should be offered and if so what kind. When I left a few days later nothing had happened and a month after that when we met at the Spode House PAX Conference it was still the same. And now more than a year later I have heard in a letter from Laurie’s wife, Winifred, that he is serving time for the offense.

Lest I give the impression that Laurie became a radical in middle-age I should also say that he declined to serve in World War Ⅱ and instead of showing up for his physical went off on a tour of England and Scotland selling anarchist literature for Freedom Press. When he got back to London after a year on the road the police picked him up but the army doctors found something wrong with one of his feet and rejected him.

In the intervening years he has become a Catholic, gotten married and moved to the Cottswolds in the west of England near Gloucester where he and his wife built their house with their own hands and are raising five beautiful daughters. The whole family is vegetarian. Here is the text of Laurie’s leaflet explaining his position which was distributed in the Stroud area:

Why I Am In Jail

I have just commenced serving a term of imprisonment imposed by the Stroud (Glos.) Magistrates, and I believe it is important that it should be clearly understood by the members of the community on whose behalf the Magistrates have officially acted, why this has happened.

For the past two years I have refused to pay the portion of the Local Rate (roughly 1 penny in the pound) allocated to “Civil Defense.” My reasons are as follows:

  1. There is not even any pretense of preparation to protect the people of Stroud in the event of war.
  2. According to Government spokesmen, there is no known means of protecting the population against nuclear attack.
  3. Even if “Civil Defense” could be effective (which I do not believe possible) I would still feel bound to refuse to pay for it, since “Civil Defense” is an essential part of the preparation for a war in which millions of innocent people would be brutally killed or maimed.
  4. I believe that those who support “Civil Defense” have been deceived by the Government into believing that they are helping to save life and assist the injured, whereas in fact by their acceptance of the need for “Civil Defense,” they have given their tacit agreement (in certain circumstances) to the waging of nuclear war and its unimaginably terrible suffering.
  5. Worst of all is the hypocrisy attached to “Western” propaganda, which says, in effect, the Russians are the atheistic barbarians and we are good people trying to protect Christianity and democracy, whereas, in fact we and the U.S.A. are prepared to collaborate with the Russians in the ultimate blasphemy of destroying the whole of creation.

A so-called policy of which this is the logical result can never be justified, and I appeal to everyone who reads this statement to seriously consider his or her position. Examine your conscience and ask yourself the question: Am I willing to lend my support, either actively or (as the majority, unfortunately do) by my silence, to the preparation for nuclear war? (Remembering that “Civil Defense" is part of the insidious mental conditioning for war-acceptance.)

If we give our silent agreement to Lord Home’s recent boast of our ability to annihilate all Russia’s cities (even in revenge) we have committed murder in our hearts. You can no longer remain silent and still hope to retain your integrity. I may be forcibly silenced for a time, but I ask you to speak out fearlessly against the crime which is being prepared by the world’s leaders. Above all—speak out for the children and babies of the world who rely upon you for protection. You cannot give protection by preparing for war — a war in which there can be no defense — only revengeful slaughter on both sides.

Laurence Hislam,
Brownshill,
Stroud, Glos.

This next comes from the issue:

Tax Refusal

Handbook on Nonpayment of War Taxes; published by the Peacemakers’ Movement; 35 cents; 52 pages; available from the Peacemakers (1208 Sylvan Ave., Cincinnati 41, Ohio)

Reviewed by James Forest.

For all those who have ever felt a deeply responsive chord struck upon reading or re-reading the story of 10 just men saving the city, this book on conscientious tax-refusal should be meaningful.

The book is divided into a number of sections: there is a good collection of fairly brief quotations by a wide range of tax-refusers, a chapter on the philosophy and history of this particular form of conscientious objection, considerable material concerning the inherent legalities/illegalities, descriptions of the basic forms of refusal (surprising variety) and, most important, a substantial collection of “personal experience” sketches. The reader might find it useful to see a tightened version of the major contents:

Philosophy

Nonviolence begins with personal disarmament: “Lord, make me an instrument of your peace. Where there is hate, let me sow love.” It is not a partial disarmament. At least that isn’t the goal. It is a serious and concerted effort to shred the rhinoceros hide which makes us either witting or unwitting enemies to other men. (I recently had the opportunity to hear a young woman describe the effect her first long term contact and participation in a nonviolent project — in this case the Walk to Cuba — had on her. She spoke of the sensation of peeling off layer upon layer of dead skin, of feeling the wind for the first time.) What is it the pacifist says? I refuse to be your enemy. I refuse to be your enemy so much that I will fight for you, fight with you, fight with love to see justice done — even at personal risk. The Great Commandment: “Love one another as I have loved you.” I cannot be free until you are free. I cannot be comfortable or safe or satisfied until these things are common property.

It is not necessary to quote here statistics offered in the book on where taxes go. We all know. A good deal of it goes to the arms race in all its continuing facets. I don’t think it would make much difference if it were only a little. There is nothing more moral in contributing a nickel to a child’s death than in giving a dollar for the cause. But the plain fact is that more than half that money goes for that purpose, and we do give it.

Said one woman, Miriam Nicholas, deciding this was one contribution she would be unable to make, “…the government expects me to help pay for weapons that could destroy all life on this earth.” “This I must not give,” said Wendal Bull, finishing a similar statement. “You may be imprisoned, but that is sometimes more honorable,” Ross Anderson stated. “If I can’t stop other people’s killing.” Milton Mayer decided, “I must stop my own.”

What Is the Law?

The legal aspects of tax refusal are complicated and inevitably vary from case to case. It is, of course, a punishable offense to refuse all or part of one’s taxes. It is also an offense not to submit the required documentation. Any noncooperation with the Internal Revenue Service is illegal. The penalty can be as high as a $10,000 and a year in jail plus the cost of prosecution.

In practice, for reasons which one can easily understand, no such sentence is ever meted out. In fact few tax-refusers ever find themselves in front of a judge at all. It is interesting to draw some quick statistics from the 41 cases detailed in the handbook (there is some slight overlapping): Four lost their jobs (two were Protestant ministers). Six were jailed, average sentence served being about three months. (Those jailed, it should be noted, refused any alternatives: put no money in the bank so that it couldn’t be seized, held no volatile property in their own names, etc.) Nine had property or funds seized. (The government, when it desires to seize anything, prefers funds; attempts to garnish salaries or draw from cheeking and savings accounts are most common. As a last resort it may seize property for public auction, such as a house.) 29 received no punishment and had no property or funds seized. That is not to say there was no intimidation, that the going was easy. It wasn’t. But the simple truth is, or at least has been, that there are still relatively few tax collectors, district attorneys or judges who wish to play a modern version of Pilate’s role. We can be glad there remain many (perhaps even a growing number) who do not feel justice is served by stale coercion of conscience.

Forms of Refusal

There are, and this I didn’t realize, several distinct forms of tax-refusal, each with its own sub-variations. The first and probably most well known is absolute nonpayment.

Absolute Refusal

To practice absolute nonpayment it is necessary either to earn an income too low to be taxable (Citizens and residents, under 65, can figure as nontaxable any income which is below the number of members in the family times $600. Thus a family of three would be tax exempt if it made less than $1,800 in the course of a year), or, if is is impossible or philosophically repugnant, to earn a taxable income where one is not subjected to withholding tax, such as by having one’s own business or forming one with others of similar concern. Ammon Hennacy, though he owes $1,300 in back taxes, is for the present in the first group, earning less than a taxable income. Karl Meyer was in the latter group until he discovered he could count all the members of St. Stephen’s house of hospitality as dependents (as long as they had lived in the hospice from the beginning of the year and received half or more of their subsistence from him). Persons interested in both tax refusal and running a small house of hospitality might find this an ideal solution.

Partial Refusal

For persons who are having taxes withheld from their incomes there is the opportunity of refusing to pay the balance due, or part of it.

Others, whether they have taxes withheld from their earnings or not, sometimes choose to pay only the percentage which they feel is used for peaceful purposes — 30% to 40%. UNESCO seems to be one of the frequent recipients of the balance.

A third form of partial refusal includes persons such as Franklin Zahn, who annually withholds a “token ten dollars.” These believe that the minimum one can do is to refuse a symbolic sum. “Ten dollars is large enough to be noticed,” Zahn says, “but small enough to avoid excessive penalty.” The “token ten,” he suggests, could be given to some constructive project and the IRS so notified.

(The book also relates Zahn’s refusal, beginning in , to pay that portion of his telephone bill which was a federal tax, at the time 49¢ monthly. He explained this action to the telephone company, saying “My refusal to pay this tax is part of a larger rejection of all participation in defense activities.” Before long his telephone was removed. His resultant letter of explanation to friends, an apology, is a document worth reading: “Three times I have refused the monthly telephone war tax of 49¢ (15%) and now [garbled text omitted ―♇] is no more, as of . I regret much of the inconvenience of this fails on you, and offer my apologies to you and others who thus suffer from my act of conscience. When irked, please consider: 1. Somewhere in the world there may be one less bullet killing a human being. 2. The $3.74 saved monthly will be used for CARE parcels. 3. If it actually is the narrow choice I feel it to be, you would prefer me to be connected with my highest conscience than with a mere gadget.”)

Conclusion

Finishing the handbook, I am reminded of a brief epigram of James Baldwin contained in The Fire Next Time. “To act is to be committed, and to be committed is to be in danger.” How we admire action and commitment! St. Francis strikes off to the Holy Land with his nonviolent “Army of Love,” an army, as Clement of Alexandria would call it, “which sheds no blood.” And we applaud this, one of the few moments of sanctity which occurred during all the Crusades, one of the few a Christian can recall with pride. St. Maximillian refuses to serve in the military and shortly dies under the executioner’s axe. The Cure d’Area, as a young man, changes his name and flees to the mountains rather than be conscripted. Before death he recalls this, saying be never felt his conscience burdened by it. And on and on. Thank God the list is endless. No editorializing is needed on lives like these. Somehow they change the question. It is no longer Should I be a tax-refuser? It becomes How can I be anything else?

It is fitting to end this discussion with a quotation the book provides from Milton Mayer:

“The power to stop war is not in my hands, and never will be. The only power that is in my hands is to stop killing my fellowmen. A thousand, or two thousand, or fifty thousand people refusing to go on killing via the tax method may save the old way of life; fewer than that were required to save Sodom. But if a new way of life is the condition of the revolution to which we are called, then we must find it in our hearts, and when we do that we will stop killing our fellowmen and, best of all, stop justifying our doing it. If I can’t stop other people’s killing, I must still stop my own.”

Another book review from the issue:

The Cold War and the Income Tax

The Cold War and the Income Tax, by Edmond Wilson; Farrar, Straus and Company; 1968; 118 pp.; $2.95.

Reviewed by James Forest.

Edmund Wilson’s most recent book is a small volume which carries the subtitle “A Protest.” Indeed it is that: a forceful, plain-spoken broadside at the cold war and the related income tax, and though it is not without blemish, it ought to provide at least an awakening for a great many.

What Mr. Wilson has done is to tell a simple, and at times homely, tale that began with carelessness (or more likely unadmitted and ingrained Yankee independence) and concluded with a monumental decision, at least for our timid age: a modified refusal to pay income taxes.

Much of the book is devoted to a detailed account of the original carelessness, fascinating in the sense that a common experience of almost everyone is seen in the sharp relief of Mr. Wilson’s prose — the utterly frustrating encounters with the rule-book bureaucrats, who seem always the same whether it is a hospital clinic or the army or a tax office that houses their working hours, or no matter what their ideology may be.

In Mr. Wilson’s case, his long encounter was precipitated by almost, dedicated indifference to taxes.

Until taxes were no problem to him, as they were automatically withheld by his various employers. But after that year he began to devote himself to fulltime independent writing, and of course there was no withholding. Six years went by, no taxes were paid, no returns filed, and though he tells us he occasionally thought about the eventual necessity of paying up, he was unaware of the astounding severity the law applies for even minor neglect. When at last he spoke to a lawyer friend, saying he might need some assistance in preparing his returns, the lawyer was flabbergasted and immediately urged Mr. Wilson to establish citizenship outside the United States before it was too late. But even the author of To the Finland Station can be naive, and he couldn’t believe it would be more convenient to change countries than negotiate a debt. He insisted on settlement, gave the lawyer a check and told him to begin his work. “You’re a brave man,” his lawyer told him.

The Years That Followed

It would be of little value to outline the years that followed , when the arduous work began. He must often have wished he had followed his friend’s advice and tucked himself away in a friendlier economy, where if he were paying taxes, at least it wouldn’t be for war. It took Mr. Wilson five years and two lawyers to settle the case.

At some unspecified point, Mr. Wilson’s instinctual annoyance emerged into a time of probing the meaning of his experience, the inadequacies of the collection system and, most important, the uses the money was being put to. His discoveries are carefully outlined—translating the noble sounding verbiage of the Administration’s Budget in Brief (which says in part, “The Federal Government’s final responsibility is to help safeguard the peace and security of the free world. This is our largest category of expenditures… Expenditures devoted to national security… space programs… and the continuing cost of past wars amount to 79% of the administrative budget…”), translating this into the facts of Hiroshima and Nagasaki, of napalm and phosphorus bombs, of disease, warfare. The latter two are of particular interest, because, (despite protest demonstrations at Ft. Detrick, Md., the U.S. research-development center for chemical and biological weapons) there is little popularisation of these methods of warfare, though it is admitted that napalm bombs are being used in Vietnam — as they have been widely used elsewhere — and there is evidence that disease weapons are also being employed. For instance, water supplies in South Vietnam have been poisoned in areas where both civilians and Vietcong rebels use the same well, killing some Vletcong, but also many non-combatants who were merely thirsty.

About napalm: It is, Mr. Wilson writes, “a kind of jelly saturated with gasoline, which is ignited by the bursting of the bomb. Its great advantage is that it sticks to whatever it touches… Its effect on human beings has been described by a BBC correspondent in Korea: ‘In front of us a curious figure was standing a little crouched, legs straddled, arms held out from his sides. He had no eyes, and the whole of his body, nearly all of which was visible through tatters of burned rags, was covered with a hard black crust speckled with yellow pus. A Korean woman by his side began to speak, and the interpreter said: “He has to stand, sir, cannot sit or lie.” He had to stand because he was no longer covered with skin…’ ” The BBC correspondent goes on to explain, however, that he would rather be killed by napalm than phosphorus or flame throwers.

Toward Inspired Derangement

The material on disease warfare (often termed bacteriological, biological or chemical) is on much the same level, though not so grossly horrifying, as we do not see it translated into eye witness accounts. Involved is the same degradation of any value system. For as one military man, Admiral Mahan, puts it, every advance in the use of lethal weapons, beginning with firearms, has been denounced as cruel. He goes on to point out that shells with asphyxiating gases could produce “decisive results.” Says Philip Noel-Baker, in his book The Arms Race, “All the leading governments have them now.” And in the Chief Chemical Officer of the United States Army announced that even “mental derangement might be deliberately inspired” by this form of weaponry.

As Mr. Wilson observes, “Human life since Stalin and the Nazis has been something that few people in the East or West any longer care much about.” Or as Robert Pickus, Turn Toward Peace executive, observed: “We support policies that would make Genghis Kahn vomit, and yet we turn out for Church every Sunday.”

Of course the question is, what can we do about all this? To Catholic Worker readers this is no new question, as we have been fighting this a long time.

Mr. Wilson outlines the general steps of tax refusal (see detailed article on this subject in the September 1963 Catholic Worker [Forest’s review, see above]) and describes the course of two more well known refusers, Dr. A.J. Muste of the Committee for Nonviolent Action and Liberation magazine, and the Rev. Maurice McCrackin, active in the civil rights effort and the Peacemaker movement.

He goes on to describe his personal response, which is to keep his income below taxable levels. (It is a fact, though it is not mentioned in this work, that Mr. Wilson has assigned all royalties of this book to use in the peace movement.) He has decided not to go to jail, however, and will move to another country before allowing this to occur. But he is determined to withdraw his support:

“When the stakes in games become so serious — when everybody’s life is at stake — they ought not to be played at all, and the taxpayers should not support them.”

The following article, from the issue, announces the formation of the “War Tax Protest Committee,” a group I hadn’t heard of before. I’m guessing it was an early, regional form of the group “National War Tax Resistance,” which came together in .

Tax Refusal

The War Tax Protest Committee was formed to bring together West Coast conscientious objectors to income taxes for war and war preparations. The aim of the committee is to heighten public awareness of uses to which tax monies are put and to suggest alternatives to the submissive payment of such taxes. A range of activities around the tax deadline is being planned, including an all-day picket of IRS regional headquarters in San Francisco, a press conference, and a public meeting.

Founders of the War Tax Protest Committee include Ammon Hennacy, Roy Kepler, Mark Morris, Britt Peter, Ira Sandperl, Barton Stone, Sam Tyson, and Ida and Denny Wilcher.

The War Tax Protest Committee welcomes all persons involved in war tax protest — from total refusers to those who include a letter of protest with their return.

Creation of this new committee took place at the Committee for Nonviolent Action-West weekend seminar on Conscientious Objection to Income Taxes for War Preparations at Forest Farm in Marin County, . The new committee, however, will have no organisational tie with CNVA-West, which is furnishing it with office space.

c/o CNVA-West P.O. Box 5983, San Francisco 1, Calif.

The issue reprinted a letter from Joan Baez announcing her income tax resistance:

Tax Protest

Joan Baez, American folksinger, has refused to pay that 60% of her income tax which goes for military expenditures. She sent the following letter to the Internal Revenue Service explaining her action:

Dear Friends:

What I have to say is this:

I do not believe in the weapons of war.

Weapons and Wars have murdered, burned, distorted, crippled, and caused endless varieties of pain to men, women, and children for too long.

Our modern weapons can reduce a man to a piece of dust in a split second, can make a woman’s hair fall out or cause her baby to be born a monster. They can kill the part of a turtle’s brain that tells him where he is going, so instead of trudging to the ocean he trudges confusedly towards the desert, slowly, blinking his poor eyes, until he finally scorches to death and turns into a shell and some bones.

I am not going to volunteer the 60% of my year’s income tax that goes to armaments. There are two reasons for my action.

One is enough. It is enough to say that no man has the right to take another man’s life. Now we plan and build weapons that can take thousands of lives in one second, millions of lives in a day, billions in a week.

No one has a right to do that.

It is madness.

It is wrong.

My other reason is that modern war is impractical and stupid. We spend billions of dollars a year on weapons which scientists, politicians, military men, and even the President all agree must never be used. That is impractical. The expression “National Security” has no meaning. It refers to our Defense System, which I call our Offense System, and which is a farce. It continues expanding and heaping up, one horrible kill machine upon another, until for some reason or another a button will be pushed and our world, or a good portion of it, will be blown to pieces. That is not security. That is stupidity.

People are starving to death in some places of the world. They look to this country with all its wealth and all its power. They look at our National budget. They are supposed to respect us. They do not respect us. They despise us. That is impractical and stupid.

Maybe the line should have been drawn when the bow and arrow were invented, maybe at the gun, the cannon, maybe. Because now it is all wrong, all impractical, and all stupid. So all I can do is draw my own line now. I am no longer supporting my portion of the arms race.

Sincerely Yours,
Joan C. Baez

Karl Meyer was back for the edition:

War Escalates, Tax Refusal Called For

“The future will be different, if we make the present different.” ―Peter Maurin

By Karl Meyer

I have been refusing to pay Federal income tax, or to file tax returns, . Finally, on , after several visits, an Internal Revenue Service agent sent me returns for the years 1962, 1963 and 1965, which he had prepared and filed without my cooperation or consent, claiming a total of $1,099.12 in back taxes and penalties for those years. we have shared the greater part of our personal income with people who have no income, through the house of hospitality, and I have claimed an appropriate number of exemptions on the withholding tax slips which one must file with one’s employers in order to hold a job, but I.R.S. did not recognize these exemptions, because I refused to file a return or to substantiate a claim to such exemptions in their conversations with me.

My resistance to Federal taxes is not based on legalities, but on moral opposition to militarism, and I will maintain it in spite of legalities and without taking refuge in them. I will never pay the tax that is claimed, even if I must become a pilgrim from job to job in order to avoid the attachment of my wages. (A national list of income-tax refusers is being collected for publication, by the No Tax for War Committee, c/o Rev. Maurice McCrackin. 932 Dayton St., Cincinnati, Ohio 45214. Last year’s list included the names of Dorothy Day, Martin Corbin and Ammon Hennacy among a list of two hundred.)

But I am not writing about this because I expect a mass addition of Catholic Worker readers to the list of income-tax refusers (it is not that easy to resist so thoroughly the demand of the state). I mention it as background to a more modest effort that we have also been promoting. we have been advocating a first step toward denying to the government funds to carry on the war against the Vietnamese people, refusal to pay the 10% excise tax on telephone service. This tax had been reduced to 3% as of and was scheduled to expire altogether, but it was restored in . The rationale for our campaign to refuse the tax is based on the words of Congressman Wilbur Mills, chairman of the House Ways and Means Committee and administration floor leader for the legislation which restored the tax, who stated directly at the outset of debate on the measure, “The bill, H.R. 12752, is intended first and foremost to provide additional revenues to help finance the expenditures required to sustain our operation in Vietnam!” (Congressional Record, .) Further along he declared, “I believe it is clear that it is the Vietnam, and only the Vietnam, operation, which makes this bill necessary,” and a third time, “I have stated, and I state it again, that it is the extraordinary expenses attributable to our operation in Vietnam that are responsible for the Ways and Means Committee reporting this bill.”

The Chicago Workshop in Nonviolence, Peacemakers, the Committee for Nonviolent Action, The War Resisters League, and other groups supporting the campaign have already collected several hundred names of people who are refusing the tax, but not yet in the numbers for which I had hoped. It is not that any danger is involved in the act. In no case has telephone service been terminated, because, under the regulations, the ultimate responsibility for collecting the tax lies with the I.R.S., not with the telephone companies, which are only required to bill for it. And the I.R.S. so far has done practically nothing to collect from any of the phone-tax refusers. This is understandable when you realize that the amounts of money are so very small, that it took I.R.S. six years to get around to trying to collect over a thousand dollars from a publicly acknowledged income-tax refuser like myself, and that they have never succeeded in collecting from Ammon Hennacy or numerous other tax refusers.

For the individual, the telephone tax by itself seems an insignificant amount of money, though the Johnson administration is counting on it, together with a 1% automobile excise tax increase, to raise $1.2 billion in , which would pay for about twenty days of killing in Vietnam at current rates of spending. For the individual, telephone-tax refusal is a small step, but for many it is a significant step, because for the first time they are acknowledging in action that if they had the free choice they would refuse to contribute to the activities of the federal Government, because its military activities outweigh its positive tax-supported programs. And if they admit that they are involuntary participants in such a great evil, they must face the issue of struggling in the society for the freedom to do what they believe is right, even by going outside of the law. But in going outside of the law they are taking back for themselves a basic responsibility for the order of society, which they had hitherto reposed in the state and the law. They are facing the issue of ultimate personal responsibility for society and the needs of others as we have faced it in the houses of hospitality and the Catholic Worker movement.

These are some of the implications of civil disobedience; of recognizing that the majority of citizens organized in the state, have failed man so badly, that we must struggle to build a whole new way of life that will be able to be human. I remember how often Ammon Hennacy has spoken of the people who were “pacifists between wars,” which he says is like being “vegetarians between meals,” and now it is possible to speak of those who oppose the war but pay their phone tax at “pacifists between telephone calls,” because with each ten-cent telephone call another penny joins the stream of Federal revenue that flows inexorably to Vietnam. It is true, friends, that with a first small step like phone-tax refusal, we are trying to coax people down the primrose path to the one-man revolution. The future will be different only if we change our lives. The act is small, but the meaning is large: this war is not our war, and we are willing to struggle to be on the side of life.

In the edition, Karl Meyer explained in-depth how to stop income tax withholding by claiming excessive dependents and how tax redirection could be used to nourish alternative institutions. (This would not be good advice to follow today, as the IRS has new punitive tools at its disposal.)

Through Effective Tax Resistance:

A Fund for Mankind

By Karl Meyer

Let us speak of a clearcut solution to two prevailing ethical concerns which are shared by many stable, wage-earning citizens who are in the peace movement today. On the one hand, we see a perverse system of national priorities which devotes most of our federal tax contributions to militaristic purposes which we abhor. We want our money to be used positively to fulfill social needs. On the other hand, we see young men of draft age resisting war and conscription concretely by refusing to participate, and suffering the consequences: imprisonment or exile. We wish to support them and to align ourselves with them in a real way.

Let me affirm that it would be very practicable for us to get together in our own resistance movement to prevent the conscription of our money by the military and to create a Fund for Mankind to support the things we believe in and provide mutual aid in the difficulties that might come as a consequence of our resistance.

The Vietnam War may draw towards a conclusion in the months to come, yet we have already been warned by spokesmen of the government, if not by the history of the last twenty-five years, not to expect huge amounts of money to be freed for the solution of domestic problems. There are plenty of military boondoggles waiting in the wings, promising that military expenditures will command the stage for many years to come. We should either seize our destiny in our own hands or stop crying about our involuntary complicity in the militarization of society.

I promise to show how we can stop paying for militarism and instead pay into an alternative fund and use it according to our own moral and political judgments.

At the outset, we must directly contradict the widespread notion that refusal to pay federal income tax is merely a form of personal witness and a purification of conscience, which because of inherent obstacles cannot emerge as a general action of resistance to the Vietnam War, militarism, and imperialism. Instead, let us affirm that tax resistance can be the most promising basis for a movement of constructive social action, as well as resistance to the evils of war and the wastefulness of the arms race.

Right away we come to the heart of the issue, because people say, “Our taxes are withheld at the source and paid by our employers without our consent.” This is the fallacy which must be resolutely laid to rest. Your consent is given whenever you fill out and sign a new W-4 Employees Withholding Exemption Certificate. The proper use of this form and of the early income-tax return are the keys to effective tactics of widespread tax resistance.

Let me therefore outline these tactics for Everyman in nine easy steps:

  1. Obtain a new W-4 form from your employer. On lines 4 and 5 claim as many extra dependents as is necessary to prevent the withholding of any tax (ten or twenty or five hundred thousand or thirty-five million if you wish). Sign the statement, “I certify that the number of withholding exemptions claimed on this certificate does not exceed the number to which I am entitled.” (Entitled by whom? We cannot have a moral revolution as long as we supinely acknowledge that we are entitled to do only what can be drained by the Internal Revenue Code and Regulations. We must explicitly reject the standards and definitions specified by a blind bureaucracy and instead affirm definitions that spring from our own consciousness of human solidarity. We must affirm that our obligation to the victims of United States militarism entitles us to claim as many exemptions as may be necessary to prevent the payment of taxes in our name.) Submit the new form to your employer. He is not responsible under law for the legality or accuracy of our claim, nor is he authorized to alter your claim. He is advised, but not required by law, to report to the Internal Revenue Service if he believes that your claim exceeds the number of dependents to which you are entitled.1 It is only if you fill out no W-4 form that he may withhold the taxes without your consent.2

  2. Write a letter to the I.R.S. stating that five hundred thousand American soldiers are depending on you to bring them home, or that thirty-five million Vietnamese are depending on you to stop supporting the war, that consequently you cannot accept the narrow definitions of human interdependence specified by I.R.S. regulations, that you therefore affirm your right to claim enough exemptions to forestall the collection of war taxes, and you have recently filed a new W-4 form with your employer in accord with this affirmation. This will put you on record as an open and principled tax resister, and may provide you with some defense in case of prosecution for making a fraudulent claim, since fraud implies an element of concealment, deception, and bad faith.3 But in writing to them, I would advise you not to name your employer, since this would only facilitate possible attempts by the I.R.S. to harass or intimidate you or your employer.

    Taking these first two steps should forestall the withholding of any tax from your wages.

  3. On April 15th (fifteen and a half months after the beginning of your no-tax year) you are required by law to file an income-tax return. File and complete an honest return, but don’t do it the way they want it. On line 3B of form 1040 U.S. Individual Income Tax Return, enter the same number of dependents previously claimed on your W-4 form (if thirty-five million, enter that number on line 3B). Attach a schedule stating the moral grounds of your claim: the universal interdependency of man. For line 11C, multiply the total number of exemptions claimed by six hundred dollars. Fill out the rest of the form, showing no tax owed, and send it in.

  4. Wait a few more taxless months while the I.R.S. gets around to figuring out your form, disallowing your numerous exemptions, and sending you a “proposed adjustment” of your income tax liability. You have another taxless month to request a District Conference to discuss the “proposed adjustment.”4

  5. If agreement is not reached at the District Conference, you may appeal to the Appellate Division of the Regional Commissioner’s Office.4

    All steps up to this point can be easily taken without the aid of an attorney and without much cost or inconvenience to yourself.

  6. If agreement cannot be reached with the Appellate Division, a statutory notice of deficiency will be sent to you; you will then have ninety days to appeal to the Tax Court of the United States, but if the I.R.S. believes that assessment and collection of the tax deficiency will be jeopardized by delay, it may proceed to assess and collect the tax in the meantime, pending your appeal to the Tax Court and decision by it, and any further appeals to the United States Court of Appeals and the Supreme Court, if you choose to pursue such appeals. So a number of time-consuming bureaucratic steps must be gone through before the I.R.S. can make its final assessment of the tax due and begin the process of attempting to collect. The whole process must be repeated for each taxable year. I do not see how the I.R.S. can reach the collection stage in less than two years from the date when you first began to frustrate the withholding of taxes.

    Even if you chicken out and pay up at that point, you will have cost them more than it was worth and made them wait at least two years to get their money. But above all, you will have expressed concrete convictions clearly and registered effective short-term resistance against any particular war or Defense Department program that happens to be the primary current target of the resistance movement. If you want to go beyond this and keep struggling, as I have done, there are further effective steps to prevent the collection of the assessments by wage attachment or seizure of assets:

  7. Take your cash out of banks you have used in the past. If you have so much money that you have to be afraid of keeping it in the mattress, you should probably start thinking of what that money says about your aspirations towards human brotherhood. In the meantime, you could distribute it into several banks you have not used before and be careful not to write checks in payment of bills whose payment could easily be traced by the I.R.S. (such as telephone and utility bills). I have used an account in this way for several years, but I could do without it easily enough.

  8. If you are not strongly tied to your current place of employment, you can switch jobs as soon as the I.R.S. arrives to collect from your wages by levy and take a few simple precautions to make it a little difficult for the I.R.S. to discover your new place of employment. They are so bogged down and incompetent that it doesn’t take much to throw them off the trail for several years. I changed jobs in , and they haven’t found out my new job yet, though they have tried through numerous visits, phone calls, notes left under the door, and other perfunctory attempts.

  9. In preparation for the eventual confrontation, you can begin early to have real property which you use, such as houses and automobiles, owned and registered in the names of persons who will not be liable for payment of income taxes.

These and similar steps have worked for me and for a number of other individuals around the country for many, many years. I have used this method of tax resistance, or variations, of it, for the last ten years. In that time, I have paid no federal income tax of any significance. I have devoted the greater part of my total income to sharing with other people through Catholic Worker Houses of Hospitality. The I.R.S. is many years and hundreds of dollars behind in its attempts to collect from me, and has indeed collected nothing from me so far, though it has prepared returns for the years 1962, 1963, and 1965, and is trying to collect over eleven hundred dollars from me.

Here is the strength of tax resistance. If you don’t play by their rules, the cost of collecting will in many cases exceed the successful collections. The process of assessing and collecting taxes in the face of intelligent resistance is an immensely complicated bureaucratic operation, which frequently gets bogged down for incredible periods of time. The due process of law involved in the arrest and conviction of an induction refuser under Selective Service law is child’s play when compared to the due process involved in the collection of taxes from the intelligent tax refuser. So we have an effective tool at hand for resisting the demands of war and the arms race, if we will only seize the courage to act.

Positive Side

Now we turn to the constructive side of this action. If we pool all of the tax money that we did not pay in locally administered funds, we can create a model for a future in which men can regain direct control of their common institutions and effectively deny their consent to governmental programs they believe to be evil.

In each community or region we can set up a common fund. Each contributor will have one vote, as in a cooperative. The members will meet from time to time to set priorities and guidelines for administering the fund and to elect a committee to administer it according to their guidelines.

Part of the fund can be held as a reserve, which can be invested in low-interest loans to socially useful projects. In case of needs these loans can be liquidated in order to compensate members of the fund, up to the amount of their contribution, for personal losses and needs resulting from successful tax collections by the I.R.S. The reserve funds can also be used to provide legal defense for members who might be prosecuted under the tax laws, and to provide aid for the families of those who might be convicted and imprisoned or suffer other needs as a result of conscientious tax refusal. Thus through mutual aid the members of the fund will be protected from personal hardships arising from their stand, and together they can develop a most valuable sense of community and solidarity, that could immeasurably strengthen the whole peace movement.

Assuming that successful collections by the I.R.S. would always lag far behind the ongoing contributions to the fund, the greater part of receipts could be disbursed in the form of direct grants for ail kinds of socially useful organizations and projects. Assuming that the federal-income-tax contributions of most people in the movement probably far exceed their voluntary political, organizational, and charitable contributions, we could expect that the tax alternative funds could become one of the most substantial sources of money for the projects and purposes in which we most strongly believe. But beyond that we could hope that our experience in mutual aid through these cooperative funds would bear fruit in the development of ashrams and communities for closer economic and social cooperation; for it is when our constructive action and our resistance to evil become for real that we will see the need and value of mutual aid and begin to create cooperative alternatives within the competitive society in which we live.

If we ignore or neglect the great potential of tax resistance joined to constructive action, we must be deaf to history and blind to experience.

Deaf to history. Do we not know that tax resistance has been one of the greatest sources and strategies of revolutionary movements throughout history? Has not history shown that taxation is a process requiring the general consent and cooperation of the populace? Has it not been shown that when numbers of people reject a government by withdrawing their consent from the elaborate bureaucratic process of taxation, that government is in deep trouble? Did not the French Revolution begin with tax resistance? Was not the Estates General called into session by the King because he found it impossible to raise sufficient revenue for the operation of his government? Was not tax resistance the slogan and rallying cry of the American Revolution: “Taxation without representation is tyranny!”? Does not the Boston Tea Party, an act of resistance to taxation, stand in our historical tradition as a model for the actions of the Baltimore Four, the Catonsville Nine, the Boston Two, the Milwaukee Fourteen, the D.C. Nine, and the Chicago Fifteen? Did not Thoreau fashion the cornerstone of American resistance theory out of his own experience as a tax resister? Was not Gandhi’s largest and most significant campaign of civil disobedience, the Salt March, based on the strategy of tax resistance?

Blind to experience. Can we not see what the I.R.S. knows full well: that even where the public gives general consent to the process of taxation it is always and everywhere a grudging and tentative consent, a resentful and querulous consent, a fragile consent that must always be nursed and safeguarded by positive public relations? Why has the I.R.S. trodden so lightly in prosecuting principled tax refusers, usually concentrating instead on ineffectual attempts at collection? Is it not because there exists among the public at large a greater reservoir of grievance, a potential of sympathy for tax resisters, and, what is more, a vast subliminal potential for tax resistance and evasion, that only needs to be aroused by news of widespread tax resistance?

Let us learn from the experience of the draft-resistance movement and the telephone-tax-refusal campaign, a few years ago, many people regarded draft refusal as a personal witness of the solitary conscience. Today it has taken on the dimensions of a social movement. It is, however, restricted by the narrow age and sex range of those who are subject to conscription, and even more restricted by the narrowness of the draft as a single focus of action.

In the telephone-tax-refusal campaign we measured the potential dimensions of a tax-resistance movement. In , we started the campaign for nonpayment of the ten-per-cent federal telephone excise tax, which had just been restored by Congress explicitly to help in meeting the rising costs of the Vietnam War. The issue of WIN magazine quotes from a Wall Street Journal story reporting that eighteen thousand people refused to pay their telephone tax last year. This resistance tactic caught on quickly and spread rapidly with little organizational effort, because it was a direct and simple action which any telephone subscriber could easily carry out. But after flaring up briefly, interest in this tactic gradually subsided, though thousands no doubt continue to refuse to pay the tax. Enthusiasm for the action could not be maintained, because it was not resistance for real. It was, rather, the first token of a spirit of resistance, which at the time could find no practical channel for deeper development.

When we can combine real war tax resistance with the tremendous constructive potential of a Fund for Humanity, we will have raised a banner to which all honest and courageous men of conscience can repair.


Note: I want to acknowledge the contributions of Brad Lyttle, Sidney Lens, and several young members of the draft-resistance movement whose names are unknown to me. Recent discussions with them helped greatly in stimulating and formulating the ideas for the article, which has also been distributed in mimeographed form by the founders of the Chicago Area Alternative Fund (C.A.A.F), 1209 West Farwell, Chicago, Illinois 60626. (Tel: 764-3620). We have begun. Join us!

Notes and References

  1. Internal Revenue Regulations, Paragraph 31.3401 (e)-1 (b) — “The employer is not required to ascertain whether or not the number of withholding exemptions claimed is greater than the number of withholding exemptions to which the employee is entitled. If, however, the employer has reason to believe that the number of withholding exemptions claimed by the employee is greater than the number to which such employee is entitled, the district director should be so advised.”

  2. Internal Revenue Regulations, Paragraph 31.3401 (e)-1 (a) — “…If no such certificate is in effect, the number of withholding exemptions claimed shall be considered to be zero…”

  3. Internal Revenue Code, Section 7201. ATTEMPT TO EVADE OR DEFEAT TAX. “Any person who willfully attempts to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.”

    Internal Revenue Code, Section 7205. FRAUDULENT WITHHOLDING EXEMPTION CERTIFICATE OR FAILURE TO SUPPLY INFORMATION: “Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully falls to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in lieu of any other penalty provided by law (except the penalty provided by section 6682), upon conviction thereof, be fined not more than $500, or imprisoned not more than one year, or both.” (Section 3402 is the section which provides for withholding of income taxes.)

  4. INSTRUCTIONS — Unagreed Income, Estate, or Gift Tax Cases — U.S. Treasury Department — Internal Revenue Service — Publication No. 5 (Rev. 8-64)

  5. Internal Revenue Code, Section 6861. Jeopardy Assessments of Income, Estate, and Gift Taxes.

Meyer had a followup in the issue:

Clarification On Tax Withholding

By Karl Meyer
December 12, 1969

Dear Mike and Allen:

I was pleased to receive your inquiry about our “Fund for Mankind, Through Effective Tax Resistance” (Catholic Worker, ). Yours is one of dozens of serious inquiries from all over the country, and the fourth so far from the Minneapolis area alone. Jim Dunn (19 Sidney Place S.E., Minneapolis, Minnesota) has already started an alternative fund and has reprinted my article as a leaflet. Dennis Richter (Hope House, 2603 14th Ave. South) has begun by claiming forty million exemptions on his W-4 Withholding Exemption Certificate. This has tremendous educational value, but we don’t know yet the effective results of this experiment. One person in Chicago tried this mass approach and it did not work. He claimed three and a half billion dependents, the entire population of Spaceship Earth. His employers, on the advice of their tax attorneys, rejected his W-4 form, on the grounds that it was not correctly filled out because it would be impossible under the rules to have that number of legally qualified exemptions — a trenchant argument we must confess. They also pointed out that their payroll computer program could not handle that number of exemptions. Two digits, or a maximum of 99, would be all the computer could handle. This leaves him nowhere, since his only recourse would be to appeal to the Internal Revenue Service or the courts for support of his right to claim three and a half billion, and it is obvious enough that he would get no support from that quarter.

Does my article give the impression that I advocate claiming such great numbers of exemptions as a practical step, or that I myself have used this approach and succeeded? If it does, that impression should be corrected before it leads us down the blind alley of ineffectual protest. I myself have always claimed the minimum number of exemptions necessary to prevent the withholding of tax (between six and twelve in my case) and the same modest approach is used by all those I know of who are successfully using the exemption method of tax resistance at present. The idea of claiming hundreds of thousands, millions or billions of dependents makes for a beautiful protest and a glorious expression of fraternal solidarity. I introduced this idea in my article, and I certainly hope that a certain number of bold souls like Dennis will experiment with it; but I proposed it with tongue in cheek, and I would be the first to predict that it will not work in very many cases. Most employers, on their own initiative or on the advice of I.R.S., will probably reject such a W-4, and those that don’t may fire you. It would be a fine educational protest, but if the idea is protest, that could also be expressed by picketing the personnel office during your lunch hour to ask them to stop withholding taxes.

If the purpose is actually to prevent the withholding of tax, the most practical way to proceed is to claim the minimum number of exemptions necessary to achieve that objective! This number can be found by dividing your weekly salary by $13.50, or dividing your projected annual salary by $700, or by consulting the tables and rules in Circular E, Employers Tax Guide, available to the public at your local office of I.R.S.

The minimum number of exemptions necessary for most people will be between six and twenty. If your employer should question the number you claim, you may wish to save him the embarrassment of being implicated in your action by simply stating, “This is the number of exemptions to which I believe I am entitled.” Since you are the person responsible for the number which you claim, it is not necessarily incumbent on you to offer your employer a more elaborate explanation. In our group, some people have explained to their employers the entire basis of their claim; others have filed the new W-4 with their employer without further explanation; some have written to I.R.S., or other officials of government, stating the entire basis of their claim; others have taken the action without informing the state directly. These choices must be made on the basis of personal inclinations and circumstances of employment.

You ask about the chances of prosecution for tax evasion or fraud. No principled tax refuser has been indicted or prosecuted for violation of tax laws within my memory or knowledge. A few have been imprisoned briefly for contempt of court for refusing to reveal information about their income and assets. The I.R.S. has concentrated exclusively on attempts at assessment and collection, rather than prosecution. With the rapid development of this campaign, I predict that this policy will be changed. If pressed to do so, I could name a man whom I believe to be a prime candidate for aggressive prosecution. But it would be impossible for me to predict what pattern of criminal prosecution may emerge as this campaign grows and develops. I do predict that many people in this movement will eventually be subjects of intensive efforts by I.R.S. to assess and collect income taxes that they have not paid. Ten years ago I popularized the aphorism: “If you can’t do time, don’t commit crime,” which was taught me by Marshal Raab as he drove me to the penitentiary. Today I am in a position to coin a new variation of this maxim for our time: “If you can’t stand heat, don’t put your hand in the fire.”

If people want to start out easy and test the temperature before they go all the way they might begin by not paying the ten-percent federal excise tax on telephone service or they might try claiming just one extra withholding tax exemption. Most important of course is to band together in small local alternative-fund groups for mutual aid and the sharing of experiences.

Over the years I have developed quite a tolerance for heat of all kinds so I was not dismayed on when Agent Roy Suzuki of the I.R.S. telephoned at my place of employment, which he had at long last discovered, and very graciously demanded payment of $46.60 in taxes, penalties, and interest for , a small part of a bill for more than a thousand dollars, going back to that I.R.S. has been unsuccessfully trying to collect for a long time. After I stated that I would not pay he came over immediately and served my employers with a levy against my wages which they reluctantly honored by deducting $48.60 from wages due to me. These events inspired the composition of the following ballad, which is currently leading the hit parade of the tax-resistance movement:

Some Enchanted Taxmen

Some enchanted evening
You may meet a stranger,
You may see him come to you
Across the crowded room,
Then pull put his badge
And ask for your wage;
If you don’t go along,
He will not argue long.
He will be a taxman,
He will be insistent,
He will bring a levy
To place against your wage,
And when he is done
He’ll go back to his boss,
And give a report like this:

Suzuki:— Who would believe it,
Who would say it’s so?
I found him at Follett’s,
I collected dough.

His boss:— Oh, Suzuki,
How did you know? Now that you’ve found him,
Never let him go!

Suzuki:— Forty-six dollars,
All for the war,
I’ll go back again soon,
I will grab some more.

His boss:— Oh, Suzuki,
Try going slow,
Don’t scare him off too fast,
Don’t let him go.

Suzuki:— l have worked so patiently,
I have tried so long,
My, but that man’s
Conscience is strong.

Boss:— Don’t get sentimental,
Remember he’s your foe,
Now that you’ve found him,
Never let him go.

Suzuki:— I’ll go back tomorrow,
Shortly after dawn,
I’ll levy on his wage again;
But he will be gone.

Boss:— Buck up, Suzuki,
Don’t let it get you down,
We have lots of agents,
Snooping round the town.

Suzuki:— They will never nail him,
They’ll never collect,
Why should we waste our time,
Breaking our necks?

Boss:— The war must go on you know
And we must be paid,
The arms race must be financed
And profits be made.

Suzuki:— We will never make it
With guys like that Meyer;
Why not quit and go to work;
Our proceeds would be higher.

Boss:— Roy, that’s not the spirit
Of I.R.S., you know;
Once you have found one.
Never let him go!

A few days later I quit my job, and since then I have been earning part of our livelihood by part-time and irregular labor, while spending most of my time on the important work of developing the tax-resistance campaign. I have to thank Roy Suzuki for having given me the incentive and the opportunity to do this. To coordinate a countrywide campaign for tax resistance and to provide literature and counseling we have established a center called War Tax Resistance/Midwest (1339 North Mohawk St., Chicago, Illinois 60610) which is sponsored by the Nonviolent Training and Action Center, the Chicago Area Draft Registers and the Chicago Catholic Worker. We will have a basic leaflet based on my article in the CW, as well as reprints of the article itself. For a single copy of each, send us a stamped, self-addressed envelope. For quantities the price will be a dollar for fifty, or two dollars for a hundred, plus a dollar for each additional hundred in one shipment. We hope that people will send a few extra dollars to help with the organizing costs and that new tax resisters and alternative funds will earmark a small percentage of their tax savings to contribute to the organizing work.

The issue reported on the death of Ammon Hennacy on . Ernest Bromley added a tribute, which included this summary of his tax resistance activity:

I, like so many others, knew Ammon by reputation long before I met him in person. He was one of the pacifist tax refusers during World War Two, at a time when I could count them on the fingers of one hand. He was in Arizona during those years, working as a day laborer in the fields. To the few of us who made up the Tax Refusal Committee of Peacemakers, which began in , he is memorable, not only because the number was still very small but mainly because he was simple, direct and dramatic. He saw that the government got none of his tax at the source (through withholding), he refused the total amount of income tax, he took steps so that the tax man could not garnishee money from his employer, and he went straight to the tax man and to the people with the message that he would not pay for the weapons or the soldiers. He was basic, cryptic, humorous. When the tax collector asked him if he thought he could change the world to his point of view, he answered, “Of course not. but I’m damn sure it won’t change me.” Then, referring to his contest with the government, he said, “Every day I win and every day the government loses.”

He once told a tax man, “Peter could return to his nets, but Matthew could not return to his tax collecting.” It was in World War One, while doing time in Atlanta Penitentiary for opposing the war, that he read the Bible and became a Christian. He was also turning from socialism to anarchism. It was not however, until the early 1950’s that he joined a church. Soon he wrote his first book. The Autobiography of a Catholic Anarchist. Later he revised this book, calling it in the new form The Book of Ammon. While in Arizona he wrote a column in the Catholic Worker, entitled “Life at Hard Labor.” He managed by doing day labor in the fields and irrigation ditches, to contribute financially to the education of his two daughters by his first marriage.

After moving to New York in he became one of the associate editors of the Catholic Worker with Dorothy Day. In he moved to Salt Lake City and began a "House of Hospitality.” Borrowing the language of Robert Frost in one of his poems “Build Soil — A Political Pastoral,” Ammon spoke early and often of the “one-man revolution — the only revolution that is coming.” He felt that the only way to change society is for each to become a radical and responsible person. He detested dependence on government, state, institutions. He wished to live as the early Christians did. He did not join organizations or participate much in conferences or committees. Most of the actions he took were solitary ones.

After leaving Arizona he travelled several weeks of each year, going to homes of friends. Innumerable opportunities opened up to him to talk to small groups of people. Many young idealists got their inspiration from a first contact with Ammon Hennacy. He was always quick in tongue and caustic in comment. He could state his views briefly. Once when asked why he refused to pay Federal taxes, he said “Jesus wouldn’t make atom bombs. Why should I pay for them?”

And Karl Meyer wrote, in part:

[I]n thirteen years, I spent only a few hours in his company; so I know nothing of him that is not amply recorded in the Book of Ammon and his columns. The only original thing that I can tell is what he has written in my spirit.

In closing I want to remind you that Ammon wouldn’t pay taxes that go for war. In his last letter to me () he wrote, “I think your idea of claiming a million dependents is o.k. for a joke between you and the tax man, but to consider it for a group of people is not being a bit realistic. Hardly half a dozen in this country would have nerve enough to do it for fear of losing their jobs.”

That was the main fault Ammon had: he never had faith that other people would be radicals, would change their lives and live the revolution. But I remember a pipsqueak boy of twenty once, who didn’t want to lose his job, who wanted to take bail and get a lawyer and a long continuance. And one summer day that boy went down to Chrystie Street, and that was the day that he met Hennacy.

That’s why I have faith that a lot of people are not going to go on paying taxes for another five years of national murder; and anyone who really wants to stop can send me a couple of stamps for our leaflet entitled “Common Sense for Every Concerned Taxpayer — You Can Stop Paying War Taxes Now,” or send a dollar for fifty copies.


Here are some excerpts from The Catholic News Archive concerning tax resistance, from sources other than Catholic Worker, from the span:

First, a typed news dispatch from “M. Massiani,” Paris Correspondent for the National Catholic Welfare Council (U.S.) News Service, dated :

Priests and People of Vendee, France, Protest Tax on Christian Schools and Refusal of State Aid

A delegation of 20,000 citizens from various parts of the Department of Vendee, one of the most Catholic regions of France, appeared in the town of La Roche-sur-Yon, where a number of priests were on trial for refusing to pay a tax exacted on entertainments and theatrical productions given to aid in supporting the free Christian schools of the Department.

A large group of priests and directors of Christian schools purposely decided to refuse payment of this tax and made public announcement of the decision in order to protest what is regarded by the people of the Vendee as a highly inequitable situation; the state taxing the people to support unneeded public schools, refusing to grant a subsidy to aid in maintaining the Christian schools, and at the same time taxing entertainments held to raise money for support of the Christian schools.

It is pointed out that in Vendee public schools are practically empty. The Christian schools, on the other hand, are educating the vast majority of the children of the region, saving the state more than 200 million francs in school taxes annually. Yet whenever Catholics hold a festival to raise funds for support of their schools, the state intervenes to collect part of the receipts.

It is hoped that in refusing to pay this tax, public attention will be called to the injustice and the need of a state subsidy to help support the Christian schools, such as is granted in other countries, including Belgium and Holland.

Bishop Antoine Cazaux of Lucon, who went to La Roche-sur-Yon to testify in behalf of the defendants, stated that his priests are neither rebels nor evaders, and that the court, in order to judge equitably, should take into consideration the unjust situation that exists with regard to education. Many thousands of people were in the streets outside the courtroom.

Decisions were rendered in only two of the cases, the defendants being acquitted on procedural grounds. The other cases were postponed. The action of the court caused anti-religious groups and newspapers, particularly in Paris, to demand that new suits be instituted and that the law be applied with severity.

In the Diocese of Lucon, two-thirds of the children attend the 461 primary religious schools. In six large districts, 13,757 children out of 15,183 are enrolled at the Christian schools. In two other districts, the number of pupils in the public schools is only three per cent of the total. In 41 settlements in the Department, with a population of 40,000, there are no public schools.

A National Catholic Reporter editorial (signed by editor Robert C. Hoyt) in the issue recommended that men refuse military service, concluding that in Vietnam, “we are killing people and destroying a culture without adequate justification, without a rationale that meets the minimum requirements of morality. That imposes obligations on all of us. We believe that anyone who despairs of a political solution has a right and duty to search for more effective ways, including civil disobedience and tax refusal. We have a responsibility to the rest of the world, to history, to God that nobody else can bear.”

In its issue, that paper published a lengthy article on the war tax resistance movement:

Protesters turn to taxes to fight against the war

By Gary MacEoin

Protesters against the Vietnam war are turning to the withholding of taxes as a way of fighting against the war.

A national campaign against the payment of taxes used for the war is being organized and its goal is to involve “tens and perhaps hundreds of thousands of people in conscientious tax refusal.”

The campaign is spearheaded by the War Tax Resistance, an organization founded which draws support from a broad spectrum of pacifist groups. Its headquarters is in New York and it has offices in Philadelphia and Chicago.

Resistance spokesmen say they hope to have “at least a phone, an address and a contact person” in each of the principal 50 to 100 cities in the nation by . Groups organized around such regional centers are to focus their tax resistance efforts on demonstrations on and .

“We picked the date more or less arbitrarily,” said Bradford Lyttle, clean-shaven and soft-spoken coordinator of War Tax Resistance. “That’s about the time that thousands of accountants all over the country hang out signs offering to help prepare tax returns. We want to provide an option for those who want not to pay.”

The choice of is more obvious, he said. “It is both the final day for filing tax returns and the start of the Spring offensive of the demonstrations against the war in Vietnam.”

Lyttle, 42, works out of an office in Lower Manhattan (339 Lafayette Street). It is also the home of the New York GI Coffeehouse, the Jewish Peace Fellowship, the Catholic Peace Fellowship, the War Resisters League, Win magazine (hippie-pacifist), and Liberation magazine (David Dellinger’s voice). Between them, they occupy the two top floors of a three-story cold-water walk-up not far from the Catholic Worker.

Organized resistance to paying war taxes is not new, dating from , Lyttle said. The War Tax Resistance is trying to give the idea broader appeal by modifying the totally pacifist position that its forerunners had adopted.

Lyttle, who himself is a pacifist, said the new approach was developed by a New York teacher, Norma Becker, who recruited a group of sponsors which included Joan Baez, Noam Chomsky, Tom Cornell, Dorothy Day, Dave Dellinger, Allen Ginsberg, Stewart and Charlotte Meacham, Grace Paley and Dr. Benjamin Spock.

“The result,” says Bradford Lyttle, “was a new emphasis. Instead of stressing the total pacifist tradition as the others had done, we decided to concentrate on two more immediate and obvious reasons: the horrors of the war in Vietnam, and the misuse of the taxpayers’ money by the government to the extent that it was neglecting national priorities.

“And instead of calling on sympathizers to pay no taxes whatever, we appealed to them to make a token withholding, if only $5, without of course ceasing to urge those who had the moral courage to go further.”

War Tax Resisters chose as their prime targets the 10 per cent surtax and the 10 per cent federal excise tax on telephone service — two taxes more clearly linked to Vietnam than any others.

Both War Tax Resistance and other organizations distribute literature explaining the various ways — some legal, some doubtful, some illegal — for nonpayment of federal taxes. The first War Tax Resistance leaflet was prepared for the antiwar demonstration in Washington, D.C., , and 10,000 copies were handed out there.

“The act of war tax resistance creates a confrontation between the government and the conscience of the citizens,” this pamphlet states. “We believe that the right of conscientious objection to war belongs to all people, not just to those of draft age… Do whatever makes sense to your conscience. But do it.”

Among the ways to avoid paying taxes, the first is to earn an income so low as not to be taxable. This means for the single person under 65, an earned income of less than $900 annually. Yet a considerable number of pacifists choose this method.

Another form of protest is to refuse to pay the percentage of the tax that goes for war. More than two-thirds of the federal budget pays for wars, past, present and future. This is the amount some withhold. Others refuse to pay the proportion of the federal budget (23 per cent) directly allocated to Vietnam, while others hold back a token amount.

According to Internal Revenue Service figures, 73 million Americans paid their income taxes in full , while 1,025 refused to pay all or part in protest against the Vietnam war. The 1,025 protesters was an increase from 592 .

IRS counted 10,511 cases of refusal to pay the telephone tax in , down from 14,396 in . Several factors combine to make the telephone tax the attractive target it has become.

For one thing, the American Telephone and Telegraph Co. has handled the situation with kid gloves. So long as the protester makes it clear to the company with each payment that the amount withheld is the tax portion, it will not cut off a phone. Printed forms are made available by the resistance groups to facilitate this notification. What the telephone company does is simply to report to IRS the fact of nonpayment and the amount.

IRS also is anxious to keep the situation as cool as possible, but it wants at the same time to maintain whatever pressure is necessary to dissuade the hesitant from joining the movement. Back in 1967, the first step was to send the defaulter a “notice of preliminary assessment” which enabled him to demand a hearing. Because of the number of cases involved and the small amount in each, the IRS quickly eliminated this step and moved immediately to Form 17-A or some other “notice of final assessment.” This notice contains a threat to seize property to collect a debt.

Ralph Di Gia of War Resisters League is one who has been through this process several times.

Early in , for example, the IRS computer at Andover, Mass., sent him Form 17 demanding payment of $2.25 owed as telephone tax. Next a New York agent wrote him, then called on him in his New York office. After checking with Di Gia’s landlord and the building superintendent to establish his political views, the agent tried to place a lien on his salary at the War Resisters League, but the League refused to cooperate.

After another confrontation with Di Gia, which merely established that it was “the principle,” not the $2.25, that was at issue on both sides, the agent located Di Gia’s bank account and collected the $2.25 plus 6 per cent interest. Under the IRS code, it can take money from a bank account without a court order in payment of taxes due by the account holder.

Apparently the discovered account was then fed into the computer, because another section of IRS moved quickly to seize the entire balance in payment of income tax. And as of , the IRS located a savings account recently opened by Di Gia in another bank and collected yet another telephone tax bill. But Di Gia insists that he doesn’t mind.

“The issue isn’t withholding money from the government,” he says. “They’re going to get it ultimately. But I made a few collection agents think about what their job’s about, and now IRS is going to have to realize that there are people who aren’t afraid to resist. They got the tax, but they had to come and get it, like when the agents had to go to the fields in France for collection.”

Unpaid taxes, whether telephone or income, can result not only in seizure from a bank account but also a lien on salary or the attachment and sale by auction of some property, usually an automobile.

In addition, some banks make a service charge — as high as $10, reportedly each time a lien is placed on an account, and the resisters suspect that IRS is pressuring banks to do this as a deterrent. Such a fee every month would make telephone tax refusal impractical for most people. But actually, the load on the IRS is such that it usually moves against any given individual only at much longer intervals.

Everyone who refuses to pay any taxes he owes is actually exposing himself to heavy penalties, and the resistance literature spells out this danger very openly. Simple “willful failure to pay” is punishable by fine up to $10,000 and a year in jail, plus the cost of prosecution. Similar or greater penalties are available for a variety of related offenses.

Although the offense of counseling or urging others not to pay taxes would seem greater than the simple act of withholding, the law on this point is somewhat ambiguous and apparently has never been tested in the courts.

There are few, if any, cases of conscientious tax refusers being jailed for not paying taxes or filing returns. Most of the small number of cases on record have resulted from related non-cooperation with the courts, such as ignoring a court order to disclose financial records.

In addition, it would appear that prosecutions have been initiated by local collectors who did not first check with headquarters. Current IRS policy on this issue apparently stops short of court action.

The most distinguished American to go to jail for refusal to pay taxes was Henry David Thoreau, the essayist, poet and naturalist. He spent only one night in confinement, because a neighbor paid the tax, but the experience inspired his essay on Civil Disobedience, espousing the doctrine of passive resistance. It deeply influenced Gandhi and has become the bible of the resistance movement. One passage is found to be particularly relevant by today’s resisters:

“When… a whole country is unjustly overrun and conquered by a foreign army, and subjected to military law, I think that it is not too soon for honest men to rebel and revolutionize. What makes this duty the more urgent is the fact that the Country to overrun is not our own, but ours is the invading army.” The reference is to the Mexican War of .

About half a dozen have been jailed in the past 20 years. Juanita Nelson was arrested in Philadelphia in , threatened with a year in jail and $1,000 fine if she did not disclose certain financial information, but in fact was held only some hours.

Maurice McCrackin, arrested in Cincinnati in , was given a mental test, imprisoned “indefinitely” on a contempt charge, then sentenced to six months and a $250 fine. James Otsuka got 90 days and a $140 fine in Indianapolis, in . Eroseanna Robinson, sentenced to a year and a day in Chicago in , was released unconditionally after 93 days. Walter Gormley got 7 days in Cedar Rapids in .

And in the first such imprisonment in several years, Neil Haworth of New London, Conn., got 60 days in for refusal to produce records. He had served six months in for “committing civil disobedience at a missile site” near Omaha. And in , he was a crew member of Everyman Ⅲ, a boat which sailed to Leningrad to protest the Russian nuclear tests.

Those who have refused to pay federal taxes and have got away with it include the Catholic Worker settlement houses and the settlement house of the New England Committee for Non-Violent Action. “We pay local taxes,” says Dorothy Day of the Catholic Worker, “and we let the IRS people examine our records, but we pay them nothing.” The New England group says that IRS has spent thousands of dollars going through their bills and receipts, without collecting a penny.

War Tax Resistance is now urging citizens “to sue the government to refund all your taxes on the grounds that the taxes have been used for illegal and immoral purposes.” The main value of such suits to date has been the publicity.

Professor Donald Kalish, chairman of the philosophy department at UCLA, filed a suit to recover his telephone tax but it was dismissed by the District Court. He appealed, and the appellate court has agreed to hear his appeal.

The most important case to date is that of Walter C. Pietsch, of Rego Park, N.Y., a 33-year-old administrative employee in a hospital. Last year, he instituted “a class action” for an injunction to enjoin IRS from collecting the 10 per cent surtax and all other taxes used to propagate the war, and also for a declaration that the Vietnam war was unconstitutional. A class action, if successful, would provide the same remedy for all taxpayers.

Pietsch, who served in Korea, “is not against all wars, just this one.” The surtax he withheld was $190.84. “The amount is insignificant,” he said, “It’s the principle I’m fighting for.” After a preliminary hearing in the Brooklyn federal district court on , written arguments were submitted on , and on the case was dismissed on a motion by the defendants. An appeal was filed immediately.

Although the Vietnam war is the direct issue on which tax resisters are concentrating, many of them insist that the campaign has escalated into something much bigger — the war mentality behind much of United States foreign policy. “Maybe it’s a hang-up,” says Ted Webster, administrator of the Roxbury War Tax Scholarship fund, “but I personally have a great feeling of urgency, it seems the logic behind bombing North Vietnam can be so easily applied to China. The influence of the Pentagon on policy, and the political expediency of yielding to it seems so obvious, I see the need to rapidly escalate resistance, or there will be a greatly expanded war — maybe with China — within one to three years.”

Another National Catholic Reporter article, from the issue, asked “In the name of God, how did Milwaukeeans get so radical?” A section of it covered tax resisters:

One area in which a number of community members are discussing is tax resistance. Some say they have claimed as many exemptions as were needed to keep from paying any federal taxes used to finance the war.

[Richard W.] Zipfel, who is defense committee chairman for the Chicago 15, Feit and Father Robert W. Dundon, a Jesuit, have sent a letter to the Wisconsin Telephone Co. stating they are refusing to pay the federal telephone tax on their phone bills because “we can no longer tolerate our nation spending more than $75 billion on the military while our cities die.”

The letter, dated , added that “even if the present war ended, our policies would quickly create another Vietnam.”

Their resistance gesture is significant, they said, because the tax was argued through Congress as a specifically Vietnam war tax. They have reserved a reply from the utility saying their letter was being forwarded to the government.

“I do believe in the legitimacy of the magistrates,” [Michael] Cullen said. “In paying property taxes, I believe in the state.

“I’ll render unto Caesar what is Caesar’s, but when Caesar decides to take what is God’s, or if Caesar decides to look like God or act like God, I won’t render to Caesar.

“You only render to what is legitimate and what is human, and what is for the common good. War destroys humans.”

Milwaukee’s Casa Maria Catholic Worker House still looks to be something like a hotbed of war tax resistance, at least relative to the current national lull. Lincoln Rice of Casa Maria is the current NWTRCC coordinator. I recognize the names of war tax resisters Roberta Thurstin and Don Timmerman among their volunteers as well.

From the Pittsburgh Catholic, :

Five say they won’t pay taxes

Five local clergymen handed in their income tax forms at the Federal Bldg. downtown on with the announcement they were withholding a portion in protest to the Vietnam War.

Joining them in the protest at the Internal Revenue Office there were several dozen local lay members of War Tax Resistance, an organization whose members carried out withholding actions in a number of cities , the last day for filing income tax returns. It is headquartered locally at 3601 Blvd. of the Allies.

The clergymen issued a statement denouncing the Vietnam war as immoral and stating other means of protest had been futile. “Now we must do more than talk. The time is now that we must act,” they said.

They included three priests active in civil rights causes here: Fr. Donald C. Fisher of St. Francis de Sales, McKees Rocks; Fr. Donald W. McIlvane, St. Richard’s, Hill District; and Fr. John O’Malley of St. Joseph’s, Manchester. Also taking part was Fr. Bernard Survil of St. Hedwig in Smock, Greensburg Diocese.

Protestant clergy included Rev. Oscar L. Arnall, a Lutheran, Rev. Thomas Whitcroft, an Episcopalian, and Rev. William S. Richard, a Presbyterian, signed the statement but weren’t present.

The clergymen announced they were withholding 25 per cent of their income tax, the proportion of the national tax that is estimated goes for the Vietnam war, they said. Some said they would pay the money into local community action programs suffering because of the amounts given to the Vietnam war.

“We are conscious of our obligation to pay taxes, but we are equally conscious of our obligation before God to refuse to cooperate with evil,” the clergymen said.

The National Catholic Reporter, in its issue, printed the following letter from Robert Calvert of War Tax Resistance:

Tax resisters suggest: “Stop paying for it”

To The Editors:

Vietnam, Cambodia, Laos… young people by the hundreds of thousands are rebelling in disgust and anger against the squandering of lives and resources in an immoral and illegal war. They are risking their freedom, careers and often their lives to protest and resist what they see to be wrong.

We, as participants in war tax resistance, are resolved to confront our own complicity in war, waste and callousness. We resolve to end to the extent possible our cooperation in a federal tax program geared to death more than life.

For every dollar which the administration expects to spend in , 64.8 per cent will go for wars — past, present and future. Of this amount, 48.4 per cent will go for current military expenditures, including Vietnam. (The administration has not revealed the exact costs of the Indochina war.) Another 17 per cent will go to health, education and welfare; 18.2 per cent for other expenditures.

The deadline for paying income taxes is close, . Many who read this letter will owe the federal government money. Don’t pay. War tax resistance is being supported by numerous civil rights, anti-poverty and peace organizations in our call to help end the war by widespread tax refusal. Widespread tax refusal does more than force the government to spend much money to try to collect unpaid taxes. It confronts the government with the political fact of massive non-cooperation with its war-making policies.

We need to dramatize war tax resistance and to expand it from an act of individual conscience to a nationwide demonstration of collective civil disobedience.

On , the People’s Coalition for Peace and Justice — which includes such groups as the Southern Christian Leadership Conference, the National Welfare Rights organization, the American Friends Service committee and the Fellowship of Resistance — is calling for a nationwide “Tribute in Action to Martin Luther King.” The theme is “Freedom from Hunger, War and Oppression”; the event will be observed by hunger marches, fasts, teachins, demonstrations and religious services.

War tax resisters will relate to these events in a real way. We are asking people to refuse to pay $10 to $50 or more of their federal income taxes, and to publicly turn this money over to a local community group on . We will thus take our tax money out of the hands of the government and put it into the hands of the people. If we work hard thousands of dollars can be rechanneled to the people. We can not wait for the government to change priorities. We must change them ourselves.

Find out what actions are being planned in your city or region and build a demonstration dramatizing the transfer of funds to useful community programs. A possible action: Rally at the IRS office where people put their tax money into a container of some sort. The money is then carried to the main event and is turned over to the designated local community group.

There also will be actions at Internal Revenue Service offices across the country on . We will publicly submit our 1040 forms to the IRS with all or part of our taxes deducted. This is a simple action and serves as an extension of the observance.

If no action appears to be under way in your community, contact the nearest war tax resistance center or the People’s Coalition office (1029 Vermont avenue, Washington, D.C.). Information about the WTR center nearest you, and about other forms of tax resistance, may be obtained from War Tax Resistance, 339 Lafayette street, New York, N.Y. 10012; telephone (212) 477‒2970.

Thousands are already engaged in these acts of peaceful, conscientious civil disobedience. If you engage in any of the above acts of civil disobedience we strongly urge you to write a letter to the IRS setting forth the reasons for the steps you have taken. Keep a copy.

Although there is a penalty for openly refusing to pay federal taxes (Section 7203 of the Internal Revenue Code — a fine of up to $10,000 and up to a year in jail, plus the costs of prosecutions) no war tax resisters have been prosecuted under this law. The only war tax resisters arrested have been those who have filed “fraudulent” W-4 forms, refused to file any income tax form, refused to present financial statements to the courts when ordered to do so. There have been prosecutions and convictions based on Section 7203 but none for openly refusing to pay for conscientious reasons, as far as we know.

We invite all Americans to join us in some form of war tax refusal. We must now take a stand by refusing to support the governments destructive policies with our bodies, our skills and our money.

Robert Calvert
New York, N.Y.

Editor’s note: The writer is a member of the Working Committee of WTR. Among sponsors of the organization are Dorothy Day, Joan Baez, David Dellinger, Arthur and Cathy Melville, the Rev. Richard J. Neuhaus, Rabbi Michael A. Robinson, Noam Chomsky, Peter Seeger and Theodore Roszak.

An op-ed from Eugene C. Bianchi, in the National Catholic Reporter:

“Maybe next year…”

To resist or not to resist

Two TV tableaus recently jarred me into fresh appreciation of how my tax money fosters the insanity of Vietnam.

In one film, helicopter gunships swooped down on a truck convoy; thousands of rounds of computer-directed cannon fire pierced the night. There goes at least one year’s withholding tax, I thought. But the commentator saw this military exercise as a demonstration of admirable killing efficiency. It was so orderly and precise; nothing out of place, except perhaps some Vietnamese flesh and bone.

The second scene showed men carefully loading bombs into B52s. The calm reporter noted how effectively these marvels of American know-how worked. The big bombs tore open huge craters and sent waves of damaging concussion. The antipersonnel bombs spewed thousands of body-ripping nails. As I viewed the distant puffs of smoke, I mused about how many income tax returns it took to accomplish such a feat.

It’s appalling how resigned we are to this insane use of our financial resources. Yet my and your tax money is closely related to the terrible statistic from the Kennedy subcommittee about 325,000 Indochinese, civilian deaths in recent years. Many more are maimed and driven from their homes. When I drop that IRS envelope through the red and blue bomb bay of the mail box, I wonder how many sad faces I’ve put behind the fences of relocation camps, how many children I’ve separated from parents. If Mr. Nixon is a prime candidate for war crimes according to the Nuremberg principles, we have all in some degree had our hands on the tax trigger.

Yet my courage rarely equals my insights. I also tell myself that some tax money goes for good causes. But the spirit of Ammon Hennacy, that holy maverick against war, won’t let me be content with such dodges. The whole Catholic Worker crowd stares up at me from their penny paper. I finally summon up the mouselike courage of refusing to pay the telephone war tax. At least that will cost the government more in time and bother than they’ll eventually get from me.

Maybe next year around income tax time, I’ll be brave enough to risk other concrete gestures. The words of Thoreau won’t go away: “If a thousand men were not to pay their tax bill this year, that would not be a violent and bloody measure as it would be to pay them and enable the State to commit violence and shed innocent blood.”

War tax resistance, though only a small act before the mighty state, could have broad effects if it became more widespread. It has the educational effect of conviction in action. Such tax resistance is illegal; but the war, by an ever-growing consensus, is enormously more illegal and immoral. Even token refusal to pay war taxes confronts the government with a concrete statement about its brutal policies. Tax resistance also awakens conscience to active non-complicity, to a new level of sensibility. For the situation is overwhelmingly clear: Tax money can be as killing as the weaponry it buys.

Since some risk is involved in tax resistance, it is worth reading a brochure or two about it. These can be easily obtained from a number of peace action groups, such as the War Tax Resistance (339 Lafayette St., New York 10012; or War Resisters League-West, 833 Haight St., San Francisco 94117). A Catholic group, Ammon’s Tax Associates (Box 1744, Indianapolis, Ind. 46204) is striving to awaken church institutions to their responsibilities for supporting conscientious tax resisters, as an extension of the church’s respect for conscientious objectors.

Perhaps the American church will end its complicity of silence with the warmakers when enough of us try to stop our own complicity in war taxes.