Citizens Revolt Agains Seattle Tax on Jobs

Refusal to pay taxes in the U.Due south.

Tax resistance in the United States has been practiced at least since colonial times, and has played important parts in American history.

Taxation resistance is the refusal to pay a tax, unremarkably by means that bypass established legal norms, as a means of protest, nonviolent resistance, or conscientious objection. It was a core tactic of the American Revolution and has played a function in many struggles in America from colonial times to the present day.

In addition, the philosophy of tax resistance, from the "no taxation without representation" axiom that served as a foundation of the Revolution to the assertion of private conscience in Henry David Thoreau'southward Ceremonious Disobedience, has been an important plank of American political philosophy.

Theory [edit]

The theory that at that place should exist "no taxation without representation," while it did not originate in America, is oft associated with the American Revolution, in which that slogan did strong duty. It continues to exist a rallying cry for tax rebellions today. American Henry David Thoreau's theory of ceremonious disobedience has proven to exist extremely influential, and its influence today is not limited to tax resistance stands and campaigns but to all manner of refusal to obey unjust laws. These are among the theories of taxation resistance that take taken on a particularly American flavor and have animated and inspired American revenue enhancement resisters and tax resistance campaigns.

No taxation without representation [edit]

In English political philosophy of the late 18th century, the theory was prominent that in gild for the sovereign to exact a tax on a population, that population must exist represented in a legislature that had the sole power to levy the tax. That theory was made axiomatic in the course of the slogan "no revenue enhancement without representation" (and like expressions).

As the American colonies did not have representation in the British parliament, this axiom became a useful platform for colonial rebels to justify their rebellion against direct taxes imposed by the Crown.[one]

The standard-issue Commune of Columbia license plate bears the phrase, "Taxation Without Representation".

The "no taxation without representation" slogan was later brought to bear in the arguments for tax resistance by African-Americans[2] : 115–117 and women,[3] as they did not have the right to vote or serve in the legislature. It is used today by the District of Columbia equally function of a complaint that residents of the commune accept no (voting) Congressional representatives.[4]

The phrase has such potent currency in American thought that it is frequently used today in the context of tax debates that have picayune to do with legislative representation, at least in the way that the original coiners of the phrase would have understood: For example, complaints that Congressional representatives simply represent sure special interests, or that the complainer doesn't feel that his or her betoken of view is represented in legislative debates or actions.[five]

Civil disobedience [edit]

Henry David Thoreau's 1849 essay On Resistance to Civil Government — at present unremarkably referred to every bit Civil Disobedience — is part of the canon of American political philosophy.[6] It was prompted by Thoreau'south refusal to pay a poll tax because of unwillingness to support a regime that was enforcing the slavery of Americans and what he felt was an unjust state of war against Mexico.

Thoreau argued that obedience to authorities is ofttimes misplaced, and that people should develop and trust their own consciences rather than use the law as a crutch.[7]

Thoreau'due south philosophy has inspired many tax resisters since, specially those who have acted individually (not as office of a tax strike or other big-calibration movement) and from motives of conscientious objection.[8]

Conscientious objection to military machine revenue enhancement [edit]

The theory that taxpayers become complicit in the actions of their government when they pay for the government's operation and requisitions through their taxes, and that therefore i must scrutinize the deportment of the government and refuse to pay for them if they go grossly immoral, is key to the state of war tax resistance good past American Quakers since colonial times.[nine] Information technology also forms an important philosophical footing for other religious and secular American war tax resisters down to the present day.

War tax resisters in the The states pioneered the idea that conscientious objection to military taxation ought to be a legally protected right: that is, taxpayers who are morally opposed to taking role in war should not be forced to fund war, just as governments often permit such people to avoid military conscription.

This theory has been extended by people who oppose other aspects of regime funding. A few have refused to pay taxes on the grounds that some government wellness spending goes to institutions that provide abortions.[10] A number of Amish people refused to pay taxes for government social insurance programs on conscientious grounds.[11]

Revenue enhancement equally theft [edit]

A demonstrator at a "Tax Day" demonstration in Cincinnati, Ohio, holds a sign reading "revenue enhancement is theft"

The theory that tax is ethically duplicate from robbery is a staple of American anarchist and (often) libertarian thought. American agitator philosopher Lysander Spooner put information technology this style:

Taxation without consent is as plainly robbery, when enforced against ane human being, every bit when enforced confronting millions... Taking a human being's money without his consent, is also as much robbery, when it is done by millions of men, acting in concert, and calling themselves a regime, as when it is washed by a unmarried private, interim on his own responsibility, and calling himself a highwayman. Neither the numbers engaged in the act, nor the unlike characters they assume as a comprehend for the act, change the nature of the act itself.

The original U.S. Libertarian Party platform (1972) agreed that revenue enhancement was always a violation of the rights of the private:

Since nosotros believe that every man is entitled to keep the fruits of his labor, we are opposed to all government activity which consists of the forcible collection of coin or appurtenances from citizens in violation of their individual rights. Specifically, we support the eventual repeal of all taxation. Nosotros support a system of voluntary fees for services rendered as a method for financing authorities in a free society.[12]

Tax protester theories [edit]

An enduring mythology of revenue enhancement protester arguments asserts that the tax system operating in the Us is unconstitutional, illegal, or doesn't really use to most of the people currently being subjected to it.

These arguments, though they ofttimes take the form of "totally discredited legal positions and/or meritless factual positions,"[13] are often persuasive to people who accept an unsophisticated understanding of the legal organization and who are susceptible to look uncritically on arguments that appeal to their financial cocky-interest.[14] For example, in the early 1980s, an epidemic of taxation protest swept Full general Motors plants in Flint, Michigan, as thousands of employees there told GM to stop withholding income taxation from their salaries after they attended seminars or listened to lectures on tape from the taxation protester group "We The People Act."[xv]

Do [edit]

The following sections briefly describe some of the more prominent examples of tax resistance in colonial America and the United states of america:

Quaker conscientious objection to military taxation [edit]

The Gild of Friends (Quakers) had a tradition of refusing to pay tithes to the institution church, and of refusing to pay explicit state of war taxes, from the early years of the establishment of the sect.

When Quakers were permitted to establish an American colony, Pennsylvania, that they could run to some extent on their religious principles, the Pennsylvania Associates often offered some resistance to attempts by the crown to exact money from the colony for the purposes of war machine defense.

During the French and Indian war, the Pennsylvania colonial associates conceded, and began raising a taxation from Pennsylvania residents for armed forces fortifications. This led to some, including influential Quakers John Woolman and Anthony Benezet, refusing to pay such taxes for reasons of conscientious objection.[9]

This stand, and the eloquence the resisters employed to explain it, proved influential, and a Quaker tradition of war taxation resistance has waxed and waned through American history to the present day.[xvi]

Colonial resistance [edit]

A typical American colonial government was headed by a governor, who was appointed by the Crown and meant to represent the interests of the dwelling house country, and a colonial associates, elected by the colonists themselves. The ii not infrequently came into conflict over issues of tax, and when the governor assumed the right to tax colonists without the consent of their legislature, this conflict might issue in taxation resistance.

This happened for example in 1687 when New England governor Edmund Andros attempted to assess a new taxation. Led past the reverend John Wise, colonists declared their unwillingness to pay such a tax and were imprisoned on orders of the governor. This ultimately led to the 1689 Boston revolt in which Andros was overthrown. This muscle-flexing by American colonists was an important forerunner of the American Revolution, such that Ipswich, where a declaration defying the tax was signed, bills itself every bit "The Birthplace of American Independence 1687".[17]

The War of the Regulation in colonial N Carolina was another important precursor of the American Revolution. Colonists, fed up with what they viewed as a corrupt and unrepresentative colonial authorities, stopped paying taxes and ultimately rose in an armed defection. In this case it was the entire government — the governor, the assembly, and the decadent bureaucracy — that was the target of the rebellion.[18]

Independence-minded colonials used a multifariousness of tactics to increment the economical independence and self-reliance of the colonies while denying economic resources to the Crown. This included rampant smuggling and attacks on British customs ships (as in the Gaspee Affair), the refusal to allow British monopoly products to be brought to market (as in the Boston Tea Party and Philadelphia Tea Party), boycotts of British-manufactured goods and the encouragement of local production of replacement goods, and sanctions ranging from social boycott to violent attacks aimed at tax collectors and collaborators. The success of measures like these led John Adams to affirm that the American Revolution had already been achieved before the Revolutionary State of war began — that the war was less a revolution than a failed counterrevolution.[xix]

Resistance in the post-revolutionary period [edit]

After the success of the American Revolution, the contained U.s. government of the sometime colonies was confronted by its own taxation resistance campaigns. Iii were suppressed militarily by the fledgling United States government:

Shays' Rebellion [edit]

Massachusetts farmers were motivated in part by increased taxes and heavy-handed tax enforcement when they rose upwards in Shays' Rebellion.[20] : 9–34 They took activity against regime agencies that were enforcing tax seizures, preventing their functioning, until the suppression of the rebellion.[20] : 43,56

The Whiskey Rebellion [edit]

Farmers far from coastal ports and population centers would often ferment and distill their grain into whiskey locally because it was more than economical to bring whiskey to market than grain, from the point of view of transportation costs.[21] Thus, when United States government put an excise revenue enhancement on whiskey, this was seen as an imposition by littoral elites at the expense of rural farmers and was widely resented and resisted.[22]

While resistance in the form of refusal to pay the excise taxation or to cooperate in the enforcement of excise laws persisted and largely succeeded in some areas,[23] in Western Pennsylvania this resistance erupted into attacks on tax collectors and eventual armed defection — the Whiskey Rebellion — which was violently suppressed past federal government troops under the command of former revolutionary state of war commander in chief George Washington.

Fries's Rebellion [edit]

Chips'south Rebellion began in opposition to a federal window-tax instituted past the Adams assistants, with resisters impeding the tax assessors and refusing to pay the assessed taxes. This resistance movement, likewise, was successfully suppressed by the federal regime when it rose to the level of armed rebellion.[24]

Native / immigrant conflicts [edit]

The United states of america regime is largely run past and on behalf of the European immigrant customs, while Us territory too encompasses the country of native people, some of whom live in separate sovereign or semi-sovereign nations. Conflicts periodically erupt over who could tax whom.

In the belatedly-19th century, such conflicts led to taxation resistance, for example from thousands of people of function-native ancestry in Dakota territory who forced the taxation collector to retreat without his prize,[25] from Crow in Montana who refused to pay for several years until the government there confiscated their livestock,[26] or from not-native residents of Oklahoma Territory who wanted to be free from Cherokee Nation taxes.[27]

Such conflicts continued into the 20th century. For example, Wallace "Mad Bear" Anderson led a revenue enhancement resistance campaign of the Tuscarora Nation in 1959 in which they refused to pay country income tax, publicly destroyed tax summonses, and engaged in sit-ins and other such protests.[28] Members of the Seneca Nation blocked the Southern Tier State highway in New York to protestation the state's attempt to extend a state sales taxation to them in 1992. When members of the Iroquois Confederacy blocked roads in a similar conflict in 1997, police force enforcement responded with cruel violence (the state would eventually pay out $ii.7million to victims).[29]

African-Americans [edit]

Tax resistance has occasionally been deployed in the battle for civil rights for black people in the United states. For example:

The "no tax without representation" argument was evoked by African-American businessman Paul Cuffee, who refused to pay his state taxes and petitioned the legislature in 1780 and 1781 on behalf of himself and other African-Americans, saying "we apprehend ourselves to be aggrieved, in that... nosotros are not allowed the privilege of freemen of the State, having no vote or influence in the election of those that tax us."[30]

Robert Purvis refused to pay a schoolhouse tax in Philadelphia in 1853, on the grounds that his children were non allowed to attend the whites-just schools the revenue enhancement supported. "I object", he wrote, "to the payment of this tax, on the ground that my rights as a citizen, and my feelings as a man and a parent have been grossly outraged in depriving me, in violation of police force and justice, of the benefits of the school arrangement which this tax was designed to sustain."[31]

Undermining Reconstruction land governments [edit]

Later the American Civil State of war, the Us authorities established Reconstruction era governments in usa of the former Confederacy that included black and carpetbagger representatives. The loss of political power by the formerly dominant white supremacists led to resentment, protest, and the formation of paramilitaries and parallel governments. Occasionally, revenue enhancement resistance was used as a tactic to withdraw financial support and political legitimacy from the reconstruction governments in favor of the white supremacist parallel governments.

For example, revenue enhancement resistance was used as a tactic by S Carolina Democrats in the months leading up to the plummet of the carpetbagger assistants of Republican Daniel Chamberlain and his replacement by former Confederate Ground forces officer Wade Hampton III.[32]

White supremacist gubernatorial candidate John McEnery established a parallel regime in Reconstruction Louisiana, in opposition to the carpetbagger regime of governor William Pitt Kellogg, and urged sympathetic citizens to pay taxes to his government rather than the Kellogg "usurpation."[33]

Railroad bond shenanigans [edit]

In the 1870s a number of American localities were victims of railroad bond swindles. Promoters would ask the residents to vote to event bonds to pay for the running of a railroad line to their area, these bonds being backed by the local tax base. In theory the economical growth that would come from the new rail line would more than pay for the bonds by the time they were mature and the bondholders needed to be paid off. In fact, the railroad never materialized and the bond promoters vanished with the coin.

Some of these localities organized and refused to honor the bonds they had issued. Because by the fourth dimension the bonds had matured they had likely been sold to new owners who did not participate in the original fraud, the court organization was not usually very sympathetic to the defrauded taxpayers.

But this led to some notable examples of organized tax resistance in the United States.

For instance, in Cass and St. Clair counties, Missouri, local judges were elected who refused to enforce higher courtroom rulings in favor of the bondholders that would accept forced the County to inflict a tax in order to pay off the bonds. For a time, the judges held court in a cave in guild to evade their eventual jailings for contempt of court.[34]

In Steuben County, New York, the bondholders succeeded in forcing the community to create a property tax to pay off the bonds, but property owners refused to pay the tax and rallied to the support of those whose property was seized for failure to pay, successfully disrupting revenue enhancement auctions.[35]

In Kentucky, refusal to appraise or pay taxes to pay off the bond swindle persisted for decades. Some towns refused to elect sheriffs or public officials of any kind (or no candidates could be found for the positions) and then that nobody was legally qualified to assess taxes or engage in property seizures for failure to pay taxes. Local judges went into hiding to evade the rulings of college courts. Armed citizens intimidated outsiders who tried to come and collect taxes by force.[36]

Women'southward suffrage [edit]

Tax resistance was a less important part of the women'southward suffrage struggle in the U.s. than it was in the United Kingdom, but information technology still played a role and had some notable practitioners.[37]

At the 1852 National Women's Rights Convention, Susan B. Anthony brought forward a taxation resistance resolution:

Resolved, That information technology is the duty of the women of those States, in which woman has now by constabulary a correct to the property she inherits, to refuse to pay taxes. She is unrepresented in the Government...[38]

Lucy Stone refused to pay her tax in 1858, on the grounds "that women endure taxation, and withal have no representation, which is not only unjust to one-one-half the developed population, only is contrary to our theory of government."[2] : 328–29

Abby and Julia Smith were landowners in Glastonbury, Connecticut, who found in the 1870s that their belongings revenue enhancement assessments kept rise relative to those of the male property owners of the area who could vote in local elections. They responded by refusing to pay taxes on "no taxation without representation" grounds, and their boxing soon became a cause célèbre among suffrage activists and sympathizers throughout the country (in part thanks to the sisters' knack for publicity).[two] : 333–42

Anna Howard Shaw's automobile was sold at tax auction in 1915 in a celebrated tax resistance example.[39] "Dr. Shaw has always believed in the contention of the Colonies that 'taxation without representation is tyranny' and has consistently protested along this line when paying her taxes," she explained.[40]

Tax resistance past newly-enfranchised women in Pennsylvania [edit]

As women won the correct to vote in the Usa, they sometimes likewise became vulnerable to taxes that had previously only applied to men. When this happened in Pennsylvania, the shock was accompanied by resentment that the schoolhouse revenue enhancement in question applied mostly to women living in rural areas and not to those living in the largest Pennsylvania cities.

This instance of American tax resistance is especially interesting considering although it involved thousands of women in many parts of the state and persisted for several years, in that location is little testify that the resistance was formally organized, and it wasn't accompanied by much in the way of open protestation — no rallies, spotter marches, petitions, manifestos, named organizations, political coalitions, or things of that nature. It seems to take been a form of leaderless resistance.[41] : 220 Gross notes media references at the time that add together up to over 4,000 women from Pottstown, Darby, Charleroi, Haverford, Media, Clifton Heights, and Freeland.</ref>

At first the women were emboldened past a quirk in the police force that forbade "the abort or imprisonment for non-payment of any tax of any female or infant or person constitute by inquisition to be of unsound mind."[42] It took the state legislature a couple of years to update that law after the women'south tax resistance began,[43] and several women were eventually jailed, briefly, for their resistance.[44]

"Bond Slackers" during World State of war I [edit]

Although the U.S. government raised some of its war budget via taxes, the most visible public war funding measure during World State of warI was the Liberty Bond program. Citizens were encouraged to loan coin to the regime for its war endeavour through the purchase of bonds.

Although the purchase of bonds was ostensibly voluntary, strong coercive pressure — up to and including mob violence[45] — was directed at those who would not purchase.[46] "Bail slackers" (the popular term at the time for people who did non buy war bonds, or did non buy them in sufficient quantity) could be run out of town,[47] might lose their jobs,[48] have their property stolen[49] or vandalized,[50] might be tarred-and-feathered,[51] otherwise tortured,[52] coated in pigment,[53] threatened with murder,[54] or subjected to hours of questioning by hooded interrogators in impromptu star chambers in the hopes of prompting them to say something that would incriminate them under the Espionage Human action.[55]

Those who resisted such pressure and refused to buy war bonds included conscientious objectors to state of war such as Jehovah's Witnesses[56] and members of traditional peace churches such every bit Mennonites,[57] anti-capitalist radicals,[58] and European immigrants from countries the U.Southward. and its allies were fighting.

Herbert Lord, Director of Finance for the War Section, considered this "an organized endeavor to discourage and defeat the loan," and it was attributed to a conspiracy of "pro-High german agents."[59]

Property tax strikes during the Great Depression [edit]

The Great Depression introduced unprecedented tax burdens to Americans. While real-estate values plummeted and unemployment skyrocketed, the price of government remained high. As a result, taxes equally a percentage of the national income nearly doubled from eleven.6 percentage in 1929 to 21.1 in 1932. Near of the increase took identify at the local level and especially squeezed the resources of real manor taxpayers. Local tax delinquency rose steadily to a record of 26.3% in 1933.[sixty] : 6–7, xv–16

Many Americans reacted to these conditions by forming taxpayers' leagues to call for lower taxes and cuts in regime spending. By some estimates, there were three thousand of these leagues past 1933. Taxpayers' leagues endorsed such measures as laws to limit and rollback taxes, lowered penalties on revenue enhancement delinquents, and cuts in government spending. Partly as a result of their efforts, sixteen states and numerous localities adopted property taxation limitations while 3 states instituted homestead exemptions.[60] : 15–16

While taxpayers' leagues usually favored traditional legal and political strategies, a few promoted taxation resistance. Probably the all-time known of these was the Clan of Existent Manor Taxpayers (ARET) in Chicago. From 1930 to 1933, it led ane of the largest revenue enhancement strikes in American history.

ARET functioned primarily every bit a cooperative legal service. Each member paid annual dues of $xv to fund lawsuits challenging the constitutionality of real-estate assessments. The suits, when finally filed, took the grade of a 7,000-page, ii-pes-thick book listing the names and revenue enhancement data for all 26,000 co-litigants.[41] : 24,125

The radical side of the movement became apparent by early 1931 when ARET called for taxpayers to withhold real-estate taxes (or "strike") pending a last ruling by the Illinois Supreme Courtroom, and afterward the U.S. Supreme Court. Mayor Anton Cermak and other politicians badly tried to break the strike by threatening criminal prosecution, revocation of city services, and the seizure of property.[61]

The Association's influence peaked in late 1932, with a membership of near 30,000 people, a upkeep of over $600,000, and its own radio show. A failed legal conform, government counter-measures, and infighting took their toll and the movement, having in large part achieved its goals, declined thereafter.[62]

The emergence of a non-sectarian war tax resistance movement [edit]

Tax resistance motivated by conscientious objection to war had traditionally been practiced in the Usa nether the Christian theory of nonresistance as extrapolated past the celebrated peace churches, and its development had largely taken identify within the context of those churches. Rare exceptions included the cursory flowering of tax resistance among the New England Transcendentalists like Henry David Thoreau, a small-scale war tax resistance contingent in the belatedly-19th Century pacifist motion, and a few war tax resisters in pocket-sized sects like the International Bible Students and Rogerenes.

Later on World WarIi, a not-sectarian war taxation resistance move began to come together, and would develop its own practices of war tax resistance nether a more secular theory of pacifism.

Some of the figures in this early movement were members of the historic peace churches, such as Mary Rock McDowell, a Quaker who had resisted the Liberty Bond drives during World WarI, but many others were not. Dorothy Day and Ammon Hennacy were from the Catholic Worker movement, Ernest Bromley was a Methodist, Walter Gormly and Maurice McCrackin Presbyterians, Juanita and Wally Nelson not-religious, for instance.

In 1948, the group Peacemakers formed to (loosely) organize this motion.[2] : 446–447 This grouping would develop a pacifist theory of conscientious objection to military taxation that was not tied to a particular religious doctrine. They published a guide to war taxation resistance in 1963 and developed tactics of resistance practice and of publicity that would lead to the growth of the movement, to a new resurgence of war tax resistance among the traditional peace churches, and to the establishment of nonsectarian war tax resistance equally an ongoing part of the American scene.

[edit]

The United States Social Security program had its share of critics and faced political opposition. It also evoked some taxation resistance against the payroll and self-employment taxes that funded it. This came from two factions in detail: conservatives who opposed the regime programme for ideological reasons, and Amish who had religious prohibitions confronting participating in insurance programs in general.

Conservative opposition [edit]

American conservatives who refused to pay payroll or self-employment taxes for the social security plan expressed their opposition in terms of opposing regime overreach into private lives and contracts, and opposition to socialism. "For those of u.s. who all the same have confidence in our own ability," one wrote, "such a socialistic thing should not be forced upon u.s.."[63]

About a dozen women from around Marshall, Texas organized in 1951 to pass up to submit Social Security taxes on behalf of their domestic help. "Information technology's not the money, it's the principle," said spokesperson Carolyn Thousand. Abney. "That police force is unconstitutional."[64]

Information technology is a violation of the sanctity of the American dwelling house. The law violates a basic American freedom. Already business has been socialized and the American home is the last stronghold against socialism. This may sound dramatic, but we are fighting to preserve the freedoms our forefathers gave to united states of america.

Carolyn Thou. Abney, in "Texas Housewives to Press Social Security Test Case". Reading Hawkeye. 1952-07-01.

The "Texas Housewives" (as they were invariably chosen in the newspapers) lost a court case in 1952. They appealed on 13th Amendment grounds; that's the subpoena that bans involuntary servitude — their attorney explained that the law "forces these housewives to exist unpaid tax collectors for the government."[65] They lost this instance as well, and in 1954 they failed in an attempted Supreme Court appeal.[66] Meanwhile, the government seized the resisted coin from their banking company accounts.

The women continued to defy the Internal Revenue Service (I.R.South.) for some fourth dimension after, claiming that the courts had non answered the Ramble question merely had but verified the tax statute.[65] They eventually gave up the fight and began to pay the required quarterly taxes for their employees.

Mary Cain refused to pay $42.87 in self-employment taxation in 1952 and hid her assets to make sure the regime would have to arrive a criminal matter (and thus a possible test case) rather than a unproblematic civil asset seizure.[67] In the example that eventually resulted, Cain'due south arguments were turned down by the 5th Circuit Court of Appeals[68] and she had no luck with a Supreme Court appeal, only the government somewhen dropped the case anyhow.[69] When the authorities padlocked the role of her paper as role of a seizure procedure, Cain sawed the lock off the door and mailed it to the I.R.South. defiantly.[lxx] "I've had enough of the New Deal. I'one thousand ill of the whole Truman administration," she said.[71]

Vivien Kellems, who had previously tangled with the regime by refusing to withhold income taxes from her employees, refused to pay the cocky-employment taxation on her income in 1952, and recruited a modest group of other businesspersons (including Mary Cain) to join her protestation. She wrote in a alphabetic character to Treasury Secretary John W. Snyder that she felt she already had "adequate insurance" and she urged the government to indict her so that she could be a examination case to the Supreme Court.[63]

Conscientious objection from the Amish [edit]

The Amish have a strong tradition of mutual aid and believe that purchasing insurance betrays distrust in God'southward providence[72] and in the community of believers. The original name of the Social Security organization was "Old Age, Survivors, and Disability Insurance," and Amish people interpreted it as a forbidden form of insurance.

Anyone who does not provide for their relatives, and peculiarly for their own household, has denied the organized religion and is worse than an unbeliever.

Because of this, when the U.South. government extended the Social Security system to cover farmers in 1955, many Amish refused to participate, and the government responded by seizing their property.[73] After some farmers had bank accounts seized, others closed their accounts. When the government tried to levy checks due to the resisters from the milk processing cooperatives they sold their milk to, the cooperatives (also in Amish easily) refused to hand over the checks.[74]

The government was then reduced to seizing livestock. In a celebrated case in 1961, the government seized Valentine Byler's horses during Spring plowing. Asked well-nigh this insensitivity to Byler's livelihood, the district I.R.S. Master of Collections answered, "Plowing never occurred to me. I alive in an apartment." Byler received letters of support from effectually the country, and the press took up his cause.[75]

What kind of "welfare" is it that takes a farmer's horses away at spring plowing time in society to dragoon a whole community into a "benefit" scheme it neither needs nor wants, and which offends its deeply held religious scruples?

"Welfarism Gone Mad". New York Herald Tribune. 1961-05-14.

The struggle would proceed for a decade. Legislation that would exempt the Amish from the Social Security plan was introduced in Congress at least every bit early equally 1959,[76] and some of the resisters took the unusual step (unusual for the Amish) of petitioning the government in 1961. In 1965, the United States changed the Social Security law in a mode that exempted cocky-employed Amish people from having to pay into the Social Security program.[75]

War tax resistance during the Vietnam War [edit]

The American state of war against Vietnam led to strong opposition in the U.s.a..

Inspired past the employ of civil disobedience in the civil rights motion and by an earlier generation of careful objectors to war tax payment, a new generation of resisters created a version of war tax resistance that was more oriented toward protest than conscientious objection.

In 1966, A.J. Muste circulated a tax refusal pledge meant as an advertisement for the Washington Postal service that 370 people signed, including the singer Joan Baez, on the grounds "that the ordinary channels of protest have been exhausted."[77]

This state 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[78]

In 1967, President Lyndon Johnson proposed an income taxation surtax explicitly to pay for war expenses.[79] This was the first taxation in the modern Us that was explicitly a "state of war tax" and helped to boost the prominence of war tax resistance as a protest tactic.

In early 1967, a "No Revenue enhancement for State of war Commission" organized by Maurice McCrackin circulated a sign-on statement that eventually attracted more than 200 signatures, and that read:

Because and then much of the tax paid the federal regime goes for poisoning of nutrient crops, diggings of villages, napalming and killing thousands upon thousands of people, as in Vietnam at the present time, I am non going to pay taxes on 1966 income.[lxxx]

A "Writers & Editors War Taxation Protest" the aforementioned year was somewhat less bold in its annunciation (not all declaring total resistance, but some refusing to pay but the x% surtax or only 23% of their total tax) merely more impressive in its list of names. The protest, which appeared in New York Post, New York Times Volume Review and Ramparts was somewhen signed by most 528 people including Nelson Algren, James Baldwin, Robert Bly, Noam Chomsky, Robert Creeley, David Dellinger, Philip K. Dick, Robert Duncan, Lawrence Ferlinghetti, Leslie Fiedler, Betty Friedan, Allen Ginsberg, Todd Gitlin, Paul Goodman, Edward Due south. Herman, Paul Krassner, Staughton Lynd, Dwight Macdonald, Jackson Mac Low, Norman Mailer, Peter Matthiessen, Milton Mayer, Ed McClanahan, Henry Miller, Carl Oglesby, Tillie Olsen, Grace Paley, Thomas Pynchon, Adrienne Rich, Kirkpatrick Sale, Ed Sanders, Robert Scheer, Peter Dale Scott, Susan Sontag, Terry Southern, Benjamin Spock, Gloria Steinem, William Styron, Norman Thomas, Hunter Southward. Thompson, Lew Welch, John Wieners, Kurt Vonnegut and Howard Zinn.[81] The ad included a quotation from Thoreau's Civil Disobedience that ends:

If a thousand men would not pay their revenue enhancement bills this yr, that would non 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 D. Thoreau, Civil Defiance

(The Washington Post refused to print the ad "on the grounds that it was an implicit exhortation to violate the law",[82] and the New York Times also, on the grounds that "nosotros do not have advertising urging readers to perform an illegal action" but thanks to the Streisand effect the word got out even amend that way.)

In addition, past this time thousands of Americans were refusing to pay the federal telephone excise tax on their telephone service.[77]

In 1970, five Harvard and nine M.I.T. faculty members, including Nobel laureates Salvador East. Luria and George Wald, announced that they would exist resisting taxes in protest of the state of war.[83]

In 1972, Jane Hart, wife of U.Southward. Senator Philip Hart, said that she would exist resisting the federal income tax. By this time, every major I.R.S. center had a staff member assigned to be the "Viet Nam Protest Coordinator."[84]

American taxation resistance in the 21st Century [edit]

Revenue enhancement resistance continues to exist a background theme in American political discussion, and occasionally tax resistance campaigns break out in the United States.

The National War Tax Resistance Coordinating Commission, today's successor of organizations like Peacemakers and the Committee for Nonviolent Revolution, organizes conscientious objectors to military revenue enhancement and anti-war protesters who use tax resistance every bit a tactic.

The "Don't Buy Bush's State of war" campaign in 2007–08, organized by Code Pink to protest the U.S. War against Iraq, got 2,000 people to sign a tax resistance pledge.[85] [41] : 66

The Tea Party protests of 2009 were in part a protestation against high taxes (in addition to the allusion to the Boston Tea Party, the name was supposed to stand for "Taxed Enough Already"). Code Pinkish fifty-fifty reached out beyond the ideological aisle to try to observe some common footing.[86]

Tax resistance is used in smaller-scale struggles as well. When 23 canton officials in Luzerne Canton, Pennsylvania were charged with corruption, and the county nonetheless decided to raise taxes by 10%, residents rebelled. Ane, Fred Heller, recorded a vocal in 2010 — "Take This Revenue enhancement and Shove It" — to try to rally people to refuse to pay.[87] When a smoking ban in Lansing, Michigan cut into their business, several taverns at that place launched a tax strike in 2011.[88] When the Seattle, Washington, City Council introduced a city income taxation in 2017, the state Republican Political party did not expect for the tax to be ruled unconstitutional, only immediately called for "nothing less than ceremonious disobedience — that is, refusal to comply, file, or pay."[89]

Take this tax and shove it
Nosotros own't paying you crooks no more
The expert ol' boys stole all our cash
And ran out the courthouse door

Fred Heller, "Take This Tax and Shove Information technology"

Notes [edit]

  1. ^ Smith, Daniel A. (1998). Tax Crusaders and the Politics of Directly Democracy . pp. 21–23. ISBN9780415919913.
  2. ^ a b c d Gross, David, ed. (2008). Nosotros Won't Pay!: A Revenue enhancement Resistance Reader. ISBN9781434898258.
  3. ^ "National Woman's Rights Convention" (PDF). Daily Standard. 1852-09-10.
  4. ^ Davis, Aaron C. (April xix, 2016). "DC poised to change license plate slogan in push to become 51st state". Washington Postal service . Retrieved January 29, 2021.
  5. ^ due east.g. Berger, Judson (2009-04-09). "Modernistic-Day Tea Parties Give Taxpayers Chance to Scream for Better Representation". FoxNews Politics.
  6. ^ Maynard, Westward. Barksdale (2005). Walden Pond: A History. Oxford University Press. p. 265. ISBN978-0195181371.
  7. ^ Browne, Ralph, ed. (1919). Man or the State. New York: B.W. Huebsch. p. xi.
  8. ^ Clark, C.R. 2 (2010). "Chapter 9: Assessing the Legitimacy of the Revenue enhancement Resister". Fighting Back: Libertarian Essays on Resisting the State. East Boston, Massachusetts. pp. 46–52. ISBN978-0557455744.
  9. ^ a b Gross, David, ed. (2011). American Quaker War Taxation Resistance (2nd ed.). ISBN978-1466458208.
  10. ^ "Abortion and Your Taxes". Presentation Ministries. Cincinnati, Ohio. 2004.
    • Barnhardt, Ann (2014-07-27). "The One About Rendering Unto Caesar". Barnhardt.
  11. ^ (see below)
  12. ^ Peters, Gerhard; Woolley, John T., eds. (1972-06-17). "Pocket-size/Third Political party Platforms". Libertarian Political party Platform of 1972. The American Presidency Project. adopted unanimously by the delegates to the starting time national convention of the Libertarian Party
  13. ^ U.s. v. Rempel, 87 A.F.T.R.2d (RIA) 1810 (D. Ark. 2001)
  14. ^ Doherty, Brian (May 2004). ""It's And so Simple, It's Ridiculous": Taxing times for 16th Amendment rebels". Reason.
  15. ^ "Flint-Surface area Workers Stage Income-Tax Protest". Ocala Star-Banner. Associated Press. 1981-02-23. p. 8B.
  16. ^ Gross, David (2016-02-01). "How Quaker War Taxation Resistance Came and Went, Twice". Friends Journal.
  17. ^ Burnham, J.H. (1915). "The Birthplace of American Independence, 1687: How Ipswich, Massachusetts, Won This Inscription for Its Town Seal". The Journal of American History. Nine (three).
  18. ^ Virginia Gazette (various issues starting iv August 1768)
  19. ^ "What do we mean by the Revolution? The war? That was no part of the revolution; it was only an event and event of it. The revolution was in the minds of the people, and this was effected from 1760–1775, in the course of 15 years, before a drib of blood was shed at Lexington." Adams, John (1815-08-24). Adams, Charles Francis (ed.). letter of the alphabet to Thomas Jefferson. The Works of John Adams. Vol. 10 (published 1856). p. 172.
  20. ^ a b Szatmary, David P. (1980). Shays'south Rebellion: The Making of an Agrestal Insurrection. University of Massachusetts Press. ISBN978-0870234194.
  21. ^ Hogeland, William (2006). The Whiskey Rebellion: George Washington, Alexander Hamilton, and the Borderland Rebels Who Challenged America's Newfound Sovereignty. New York: Scribner. pp. 68. ISBN978-0-7432-5490-8.
  22. ^ Slaughter, Thomas P. (1986). The Whiskey Rebellion: Frontier Epilogue to the American Revolution. Oxford University Press. p. 97. ISBN978-0-19-505191-9.
  23. ^ Bonsteel Tachau, Mary One thousand. (1982). "The Whiskey Rebellion in Kentucky: A Forgotten Episode of Ceremonious Defiance". Periodical of the Early on Democracy. 2 (iii): 239–59. doi:x.2307/3122973. JSTOR 3122973.
  24. ^ Davis, William West.H. (1899). The Fries Rebellion. Doylestown, Pennsylvania: Doylestown Publishing Company.
  25. ^ "Will Non Pay Taxes" (PDF). New York Times. 1889-02-15.
  26. ^ "Government Takes Sheep for Taxes" (PDF). New York Times. 1889-07-24.
  27. ^ "Merchants Refuse to Pay Tax". Daily Monitor. Fort Scott, Kansas. 1900-02-10.
    • "Refuse to Pay Tax". Daily Herald. Palestine, Texas. 1905-05-31.
    • "Fight on the Tribal Revenue enhancement". The Durant Weekly News. Vol. 11, no. 22. Durant, Choctaw Nation. 1905-06-02. p. 1.
  28. ^ "Indians Rip Upwards Tax Summonses, Cry They'll Reject to Pay State" (PDF). Binghamton Press. 1959-01-26. p. 24.
  29. ^ the Editor (1992-07-22). "In This Corner" (PDF). Patriot. Vol. CXXX, no. 28. Cuba, New York. p. i.
    • Croyle, Johnathan (2017-05-eighteen). "Throwback Thursday: Tax protestation at Onondaga Nation turns vehement in 1997". syracuse.com.
  30. ^ Cuffee, John; et al. (1780-02-10). "To the Honorable Council and House of Representatives, in Full general Court assembled, for the State of the Massachusetts Bay, in New England". In Gross, David Thou. (ed.). Nosotros Won't Pay: A Tax Resistance Reader (published 2008). p. 117. ISBN9781434898258.
  31. ^ Purvis, Robert (1853-eleven-04). "letter to Jos. J. Butcher". In Woodson, Carter G. (ed.). The Heed of the Negro as Reflected in Letters During the Crisis 1800–1860 (published 1926). p. 178.
  32. ^ an Occasional Correspondent (1877-01-05). "Political Intelligence: Tax-Payers of Due south Carolina" (PDF). New York Times (published 1877-01-08).
  33. ^ e.g. "Kellogg's Desperate Threats" (PDF). The Ouachita Telegraph. Vol. VIII, no. 28. 1873-03-29.
    • "Taxation-Payers' Meeting" (PDF). The Ouachita Telegraph. Vol. 8, no. 29. 1873-04-05.
    • "The Release of Mr. Edward Booth" (PDF). The Daily Phoenix. Vol. Nine, no. 28. Columbia, S Carolina. 1873-04-23.
  34. ^ Wickizer, Frank (April 1907). "A County 30-1 Years in Rebellion: Existence the Story of a Rural Customs in Missouri wherein a Public Office Is a Individual Calamity". The Century Magazine. LXXIII (6): 928–36.
    • "Judges Sent to Jail". Deseret Semi-Weekly News. Vol. XXVII, no. 18. Table salt Lake City, Utah. 1892-03-25. p. ane.
    • "The Missouri Bond Tragedy: A Deplorable Situation the Result of Voting R.R. Bonds". Kendallville Standard. No. 46. Kendalville, Indiana. 1893-03-24. p. 6.
    • Thelen, David (1986). Paths of resistance: tradition and dignity in industrializing Missouri. Oxford University Printing. ISBN978-0195036671.
  35. ^ "Tax Resistance in Steuben County" (PDF). Utica Morning time Herald. 1878-05-03.
  36. ^ "A Judge In Hiding: Federal Officers Endeavoring to Secure the Railroad-Tax Levy In Muhlenberg County". Courier-Journal. Louisville, Kentucky. 1887-07-08.
    • "United States Marshall Gross' Uphill Work at Campbellsville". Courier-Periodical. 1887-07-23.
    • "Intimidated the Collector: Carter County Citizens Prevent the Auction of Property to Satisfy the Railroad Tax". Courier-Journal. 1892-xi-fifteen.
    • "Not a Dollar Cash But Blood, Is What the People of Marriage County Say". Herald. Hazel Light-green, Kentucky. 1894-09-27.
    • "Resisting a Railroad Tax: The Collector Frightened Away merely Promises to Return". Evening Bulletin. Maysville, Kentucky. 1894-12-19.
    • "The Police force Defied: Carter County'due south Railroad Taxation". Courier-Journal. 1895-04-21.
  37. ^ Tutt, Juliana (May 2010). ""No Tax Without Representation" in the American Woman Suffrage Movement". Stanford Law Review. 62 (5).
  38. ^ The Proceedings of the Woman'southward Rights Convention, Held at Syracuse... Syracuse, New York: J.East. Masters. 1852. p. 77.
  39. ^ "Women's Revenue enhancement Fight Will Exist Passive" (PDF). New York Times. 1913-12-30.
    • "Hitches Her Auto to Star of Fame" (PDF). New York Times. 1915-07-14.
    • "Dr. Anna Shaw to Lose Auto: Noted Suffragist Refuses to Pay Revenue enhancement on Footing of Non-Representation". Logan Republican. Utah. 1915-07-17.
  40. ^ "Refuses to Pay Taxes". Casa Grande Valley Acceleration. Arizona. 1915-07-23.
  41. ^ a b c Gross, David K. (2014). 99 Tactics of Successful Revenue enhancement Resistance Campaigns. ISBN978-1490572741.
  42. ^ The Common School Laws of Pennsylvania. E. Thousand. Meyers, State printer. 1892. p. 87.
  43. ^ "Women Must Pay Taxes: May Exist Sent to Jail for Failure to Pay Their Taxes". Wellsboro Gazette. 1923-05-17.
  44. ^ eastward.grand. "Two Women Jailed; Refused to Pay Taxes". Chester Times. 1925-06-25.
    • "Woman Who Refused to Pay Taxes Is Jailed". Chester Times. 1926-ten-02.
    • "Woman Goes to Jail Rather Than Pay Tax". Reading Eagle. No. 145. 1927-06-21. p. one.
  45. ^ Juhnke, James C. (1977). "Mob Violence and Kansas Mennonites in 1918". Kansas Historical Quarterly. 43 (3). Archived from the original on 2002-11-18.
  46. ^ "Final Round-Up of Bond Slackers" (PDF). The Evening News. N Tonawanda, New York. 1918-05-03. p. iv.
  47. ^ ""Bail Slacker" Fears Lynching and Disappears" (PDF). The Evening Telegram. Vol. LI, no. 27, 413. New York City. 1918-05-05. p. ii.
    • "How They Do Information technology Out West" (PDF). The Oswego Palladium. Vol. LV, no. 259. 1918-10-31. p. 7.
  48. ^ "Girls in Factory Agitate Against Loan, Workers Strike". New York Times. 1918-04-30.
    • "Didn't Buy Bonds, Gets Yellow Coat" (PDF). Watertown Daily Times. Vol. 58, no. nine. Watertown, New York. 1918-05-01. p. 10.
  49. ^ "Livestock Seized for Loan". New York Times. 1918-05-02.
  50. ^ "Yellow Paint Acts as a Persuader". Range Ledger. Hugo, Colorado. 1918-11-xvi.
    • "Disloyalty in Nebraska Ways xx Years in Jail" (PDF). The New York Herald. No. 29, 815. 1918-04-10. p. v.
    • "On Trail of Disloyal". Kansas City Star. 1918-06-09.
    • "Smeared Farm Buildings" (PDF). The Telegram. Elmira. 1918-10-13.
    • "Freudenburg'southward Shop Decorated" (PDF). Richfield Mercury. Vol. 53, no. 26. Richfield Springs, New York. 1918-10-24. p. 4.
  51. ^ "Use Tar and Feathers". McPherson Daily Republican. 1918-04-23.
    • "Preacher Given Coat of Tar by Strangers". Topeka Capital. 1918-05-10.
  52. ^ "Held for Preaching Against Freedom Loan". New York Times. 1918-04-19.
    • "Loan Slacker Badly Beaten" (PDF). The Sun. Vol. LXXXV, no. 276. New York City. 1918-06-03. p. 12.
  53. ^ "Yellow Coat for Pacifist" (PDF). Ithaca Daily News. Vol. 24, no. 63. Ithaca, New York. 1918-03-15. p. 1.
    • "Stripped and Painted" (PDF). The Naples Record. 1918-04-24.
    • "Bond Slackers Forced to Purchase" (PDF). The Evening News. North Tonawanda, New York. 1918-09-23. p. 4.
  54. ^ "Police Called On to Save Freedom Loan Obstructors". New York Times. 1918-04-21.
    • "four ane/iv—4 1/4—4 1/four" (PDF). Ithaca Daily News. Vol. 24, no. 92. Ithaca, New York. 1918-04-18. p. 5.
  55. ^ Sauer, Patrick (2015-01-14). "The Year Montana Rounded Up Citizens for Shooting Off Their Mouths". Smithsonian.
    • "Herman Bausch". The Montana Sedition Projection.
    • Homan, Gerlof (1990-05-01). "A pastor pays a price for peace". Gospel Herald. 83 (xviii): 308–09.
  56. ^ "Didn't Buy Bonds, Gets Yellowish Coat" op. cit
  57. ^ "The Amish Volition Not Buy Bonds". The Reading Eagle. Vol. 51, no. 136. Reading, Pennsylvania. 1918-06-12. p. 2.
    • Kaufman, James Norman (1917-08-23). "Exemption and Christian Responsibility". Gospel Herald. X (21): 389.
    • "Things Worth Remembering". Gospel Herald. XI (6): 97. 1918-05-09.
    • "Keep Your Vision Clear". Gospel Herald. XI (9): 145–46. 1918-05-30.
    • "Our Ministers' Responsibility". Gospel Herald. XI (13): 217–218. 1918-06-27.
    • "State of war Measures and Nonresistant People". Gospel Herald. XI (22): 377–79.
  58. ^ "Held for Preaching Against Liberty Loan" op. cit.
  59. ^ "Plot to Defeat the Liberty Loan Bared at Capital letter: War Insurance Conference Told of Widespread Intrigue by Pro-Germans. Insidious Methods Used". New York Times. 1917-ten-18.
  60. ^ a b Beito, David T. (1989). Taxpayers in Defection: Tax Resistance during the Great Low. Chapel Hill: University of N Carolina Press. ISBN9780807818367.
  61. ^ United Press (1932-10-28). "K Jury Gets After Tax Rebels". Urbana Daily Courier. Vol. 54, no. 257. Urbana, Illinois. p. 1.
    • Kleckner, R.S. (1930-07-25). "Delinquent Belongings Is Being Sold". The Jacksonville Daily Journal.
  62. ^ Beito, David T. "John M. Pratt: Depression Era Tax Striker" History News Network 23 March 2008
    • Thorton, Mark; Weise, Chetley (2001). "The Neat Depression Tax Revolts Revisited". Journal of Libertarian Studies. fifteen (three).
  63. ^ a b United Press (1952-03-17). "Miss Kellems Refuses to Pay Social Security" (PDF). The Evening News. Tonawanda, New York. p. 12.
  64. ^ United Press (1951-06-26). "Texas Women Refuse to Pay Social Security" (PDF). The Evening News. Tonawanda, New York. p. 18.
  65. ^ a b "Texas Housewives Call Tax Drove "Slavery"". Sarasota Herald-Tribune. Vol. XXVII, no. 236. Sarasota, Florida. 1953-05-27. p. 16.
  66. ^ "Housewives Over again Turn down to Pay Tax". United Printing. 1954-02-01.
  67. ^ "Woman Dares Court Fight on Social Security Tax". News-Tribune. Rome. 1952-03-13.
  68. ^ Cain v. U.Due south. , 211 F.2d 375 (1954-03-nineteen).
  69. ^ "Mary Cain, Mississippi Editor Who Fought U.S. Taxes, Dies". New York Times. 1984-05-08. p. 6.
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  71. ^ Loftus, Robert F. (1952-03-15). "Revenue Agents Headed For Miss. Town To Collect From Lady Editor". The Times-News. Vol. 71, no. 65. Hendersonville, North Carolina. p. 5.
  72. ^ "Amish Have Reasons for Tax Balk". Palm Embankment Postal service. 1964-05-03.
    • run across also: Matthew 6:25–34
  73. ^ "Unto Caesar". Time. Vol. LXXII, no. 18. 1958-11-03.
  74. ^ "The Amish Battle". Sumter Daily Item. Vol. 69, no. 10. Sumter, South Carolina. 1962-x-25. p. 6-B.
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  76. ^ "Items and Comments". Gospel Herald. LII (12): 286. 1959-03-24.
  77. ^ a b Love, Kennett (Dec 1969). "Tax Resistance: Hell No — I Won't Pay". Washington Monthly: 60–65.
  78. ^ McAllister, Pam (1988). "Injustice, Death and Taxes: Women Say No!". Y'all Tin can't Kill the Spirit . Barbara Deming Memorial Serial. New Society Publishers.
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  80. ^ Included in Sonthoff, Herbert (1967-03-28), "Letter to Mr. Due west. Walter Boyd", Transactions-Horowitz Archive, PennState University Libraries: Digital Collections
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  89. ^ "WSRP Responds to Seattle City Council Vote on Income Tax" Washington State Republican Political party press release 10 July 2017

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Source: https://en.wikipedia.org/wiki/Tax_resistance_in_the_United_States

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