by David Gross

Dustwrapper art courtesy David Gross; sniggle.net/TPL/index5.php

Editor’s Preface: Tax resistance is one of the oldest nonviolent tactics, some citing a Jewish Zealot Revolt of c. 60-70 CE as the first. We are inaugurating our new series on the subject with this article about the 18^th century Quaker, John Woolman. His call to conscience was one of the more influential texts on early American civil disobedience and resistance. If anything tax resistance is now not only more relevant, but more prevalent. We are posting two versions of John Woolman’s tax resistance writings; the first reproduces the original journal entries, and retains, therefore, Woolman’s spelling and grammar, with exceptions in square brackets. The second, Harvard Classics version, modernizes the language. JG

The American Quaker John Woolman (1720-1772) was a pioneer of conscientious tax resistance, and he has left a record of how he wrestled with his conscience over whether or not to pay taxes for the French and Indian War. (1) As he wrote,  “To refuse the active payment of a Tax which our Society generally paid, was exceedingly disagreeable; but to do a thing contrary to my Conscience appeared yet more dreadfull . . . I knew of none under the like difficulty, and in my distress I besought the Lord to enable me to give up all, that so I might follow him wheresoever he was pleased to lead me.” (2)

Although opposition to active participation in war was a part of Quaker practice in the mid-1700s, and Quakers had refused to pay explicit war taxes, this had not yet extended to resistance to general taxes that were in large part destined for military expenses: what we would in today’s America call “war tax resistance.” Part of the reason behind this, ironically, was that the governments under which the Quakers lived prior to their emigration to the American colonies had actively oppressed them. But when governments like those in the American colonies began to practice tolerance toward the Society of Friends, and when Quakers began to take positions in colonial governments, they had to confront the possibility that they were in danger of becoming too entangled in the actions of the state.

When Woolman brought up his “scruple” about tax paying at the 1755 Yearly Meeting in Philadelphia, he soon “perceived there were many Friends under [the same] Scruple.” Here’s how he tells it:

A few years past, money being made current in our province for carrying on wars, and to be sunk by Taxes laid on the inhabitants, my mind was often affected with the thoughts of paying such Taxes, and I believe it right for me to preserve a memorandum concerning it.

I was told that Friends in England frequently paid Taxes when the money was applied to such purposes. I had [conference] with several Noted Friends on the subject, who all favored the payment of such taxes. (3) Some of whom I preferred before myself, and this made me easer for a time; yet there was in the deeps of my mind, a scruple which I never could get over; and, at certain times I was greatly distressed on that account.

I all along believed that there were some upright-hearted men who paid such taxes, but could not see that their Example was a Sufficient Reason for me to do so, while I believed that the Spirit of Truth required of me as an individual to suffer patiently the distress of goods, rather than pay actively.

To refuse the active payment of a Tax which our Society generally paid,
was exceedingly disagreeable; but to do a thing contrary to my Conscience
appeared yet more dreadfull.

True Charity is an excellent Virtue, and to sincerely labour for their good, whose belief in all points, doth not agree with ours, is a happy case. To refuse the active payment of a Tax which our Society generally paid, was exceedingly disagreeable; but to do a thing contrary to my Conscience appeared yet more dreadfull . . . (4) (Note: Some published versions include three additional paragraphs here, which we have omitted. JG)

As Scrupling to pay a tax on account of the application* hath seldom been heard of heretofore, even amongst men of Integrity, who have Steadily born their testimony against outward wars in their time, I may here note some things which have opened on my mind, as I have been inwardly Exercised on that account.

From the Steady oposition which Faithfull Friends in early times made to wrong things then approved of, they were hated and persecuted by men living in the Spirit of this world, & Suffering with firmness, they were made a Blessing to the Church, & the work prospered. It equaly concerns men in every age to take heed to their own Spirit: & in comparing their Situation with ours, it looks to me there was less danger of their being infected with the Spirit of this world in paying their taxes, than there is of us now. They had little or no Share in Civil Government, neither Legislative nor Executive & many of them declared they were through the power of God separated from the Spirit in which wars were, and being Afflicted by the Rulers on account of their Testimony, there was less likelyhood of uniting in Spirit with them in things inconsistent with the purity of Truth. We, from the first settlement of this Land have known little or no troubles of that sort. The profession, which for a time was accounted reproachfull, at length the uprightness of our predecessors being understood by the Rulers, & their Innocent Sufferings moving them, our way of Worship was tolerated, and many of our members in these colonies became active in Civil Government. Being thus tryed with favour and prosperity, this world hath appeared inviteing; our minds have been turned to the Improvement of our Country, to Merchandize and Sciences, amongst which are many things usefull, being followed in pure wisdom, but in our present condition that a Carnal mind is gaining upon us I believe will not be denied.

Some of our members who are Officers in Civil Government are in one case or other called upon in their respective Stations to Assist in things relative to the wars, Such being in doubt whether to act or crave to be excused from their Office, Seeing their Brethren united in the payment of a Tax to carry on the said wars, might think their case [nearly like theirs, &] so quench the tender movings of the Holy Spirit in their minds, and thus by small degrees there might be an approach toward that of Fighting, till we came so near it, as that the distinction would be little else but the name of a peaceible people.

It requires great self-denial and Resignation of ourselves to God to attain that state wherein we can freely cease from fighting when wrongfully Invaded, if by our Fighting there were a probability of overcoming the invaders. Whoever rightly attains to it, does in some degree feel that Spirit in which our Redeemer gave his life for us, and, through Divine goodness many of our predecessors, and many now living, have learned this blessed lesson, but many others having their Religion chiefly by Education, & not being enough acquainted with that Cross which Crucifies to the world, do manifest a Temper distinguishable from that of an Entire trust in God.

In calmly considering these things it hath not appeared strange to me, that an exercise hath now fallen upon some, which as to the outward means of it is different from what was known to many of those who went before us.

Some time after the Yearly Meeting, the said committees met at Philadelphia, and, by adjournments, continued sitting several days. The calamities of war were now increasing; the frontier inhabitants of Pennsylvania were frequently surprised; some were slain, and many taken captive by the Indians; and while these committees sat, the corpse of one so slain was brought in a wagon, and taken through the streets of the city in his bloody garments, to alarm the people and rouse them to war.

Friends thus met were not all of one mind in relation to the tax, which, to those who scrupled it, made the way more difficult. To refuse an active payment at such a time might be construed into an act of disloyalty, and appeared likely to displease the rulers, not only here but in England; still there was a scruple so fixed on the minds of many Friends that nothing moved it. It was a conference the most weighty that ever I was at, and the hearts of many were bowed in reverence before the Most High. Some Friends of the said committees who appeared easy to pay the tax, after several adjournments, withdrew; others of them continued till the last. At length an epistle of tender love and caution to Friends in Pennsylvania was drawn up, and being read several times and corrected, was signed by such as were free to sign it, and afterward sent to the Monthly and Quarterly Meetings.

* Christians refused to pay taxes to support heathen temples. See William Cave, Primitive Christianity: Or, the Religion of the Ancient Christians in the First Ages of the Gospel. London: Richard Chiswell at the Rose and Crown in St. Paul’s Church Yard, 1673, p. 327. (The note is by Woolman, although we have added the full title and date. JG)

1872 Version of John Woolman’s Journal

Although the version above is generally cited, I was able to trace another version of Woolman’s tax resistance sentiments, in an edition of his journals from 1872, which I transcribe below.  (5)

When I was at Newbegun Creek a Friend was there who labored for his living, having no negroes, and who had been a minister many years. He came to me the next day, and as we rode together, he signified that he wanted to talk with me concerning a difficulty he had been under, which he related nearly as follows. That as moneys had of late years been raised by a tax to carry on the wars, he had a scruple in his mind in regard to paying it, and chose rather to suffer distraint of his goods; but as he was the only person who refused it in those parts, and knew not that any one else was in the like circumstances, he signified that it had been a heavy trial to him, especially as some of his brethren had been uneasy with his conduct in that case. He added, that from a sympathy he felt with me yesterday in meeting, he found freedom thus to open the matter in the way of querying concerning Friends in our parts; I told him the state of Friends amongst us as well as I was able, and also that I had for some time been under the like scruple. I believe him to be one who was concerned to walk uprightly before the Lord, and esteemed it my duty to preserve this note concerning him, Samuel Newby.

A few years past, money being made current in our province for carrying on wars, and to be called in again by taxes laid on the inhabitants, my mind was often affected with the thoughts of paying such taxes; and I believe it right for me to preserve a memorandum concerning it. I was told that Friends in England frequently paid taxes, when the money was applied to such purposes. I had conversation with several noted Friends on the subject, who all favored the payment of such taxes; some of them I preferred before myself, and this made me easier for a time; yet there was in the depth of my mind a scruple which I never could get over; and at certain times I was greatly distressed on that account.

I believed that there were some upright-hearted men who paid such taxes, yet could not see that their example was a sufficient reason for me to do so, while I believe that the spirit of truth required of me, as an individual, to suffer patiently the distress of goods, rather than pay actively.

To refuse the active payment of a tax which our Society generally paid was exceedingly disagreeable; but to do a thing contrary to my conscience appeared yet more dreadful. When this exercise came upon me, I knew of none under the like difficulty; and in my distress I besought the Lord to enable me to give up all, that so I might follow him wheresoever he was pleased to lead me. Under this exercise I went to our Yearly Meeting at Philadelphia in the year 1755; at which a committee was appointed of some from each Quarterly Meeting, to correspond with the meeting for sufferings in London; and another to visit our Monthly and Quarterly Meetings. After their appointment, before the last adjournment of the meeting, it was agreed that these two committees should meet together in Friends’ school-house in the city, to consider some things in which the cause of truth was concerned. They accordingly had a weighty conference in the fear of the Lord; at which time I perceived there were many Friends under a scruple like that before mentioned. *

As scrupling to pay a tax on account of the application hath seldom been heard of heretofore, even amongst men of integrity, who have steadily borne their testimony against outward wars in their time, I may therefore note some things which have occurred to my mind, as I have been inwardly exercised on that account. From the steady opposition which faithfull Friends in early times made to wrong things then approved, they were hated and persecuted by men living in the spirit of this world, and, suffering with firmness, they were made a blessing to the church, and the work prospered. It equally concerns men in every age to take heed to their own spirits; and in comparing their situation with ours, to me it appears that there was less danger of their being infected with the spirit of this world, in paying such taxes, than is the case with us now. They had little or no share in civil government, and many of them declared that they were, through the power of God, separated from the spirit in which wars were, and being afflicted by the rulers on account of their testimony, there was less likelihood of their uniting in spirit with them in things inconsistent with the purity of truth. We, from the first settlement of this land, have known little or no troubles of that sort. The profession of our predecessors was for a time accounted reproachfull, but at length their uprightness being understood by the rulers, and their innocent sufferings moving them, our way of worship was tolerated, and many of our members in these colonies became active in civil government. Being thus tried with favor and prosperity, this world appeared inviting; our minds have been turned to the improvement of our country, to merchandize and the sciences, amongst which are many things useful, if followed in pure wisdom; but in our present condition I believe it will not be denied that a carnal mind is gaining upon us. Some of our members, who are officers in civil government, are, in one case or other, called upon in their respective stations to assist in things relative to the wars; but being in doubt whether to act or crave to be excused from their office, if they see their brethren united in the payment of a tax to carry on the said wars, may think their case not much different, and so might quench the tender movings of the Holy Spirit in their minds. Thus, by small degrees, we might approach so near to fighting that the distinction would be little else than the name of a peaceable people.

It requires great self-denial and resignation of ourselves to God, to attain that state wherein we can freely cease from fighting when wrongfully invaded, if, by our fighting, there were a probability of overcoming the invaders. Whoever rightly attains to it does in some degree feel that spirit in which our Redeemer gave his life for us; and through Divine goodness many of our predecessors, and many now living, have learned this blessed lesson; but many others, having their religion chiefly by education, and not being enough acquainted with that cross which crucifies to the world, do manifest a temper distinguishable from that of an entire trust in God. In calmly considering these things, it hath not appeared strange to me that an exercise hath now fallen upon some, which, as to the outward means, is different from what was known to many of those who went before us.

Some time after the Yearly Meeting, the said committees met at Philadelphia, and, by adjournments, continued sitting several days. The calamities of war were now increasing; the frontier inhabitants of Pennsylvania were frequently surprised; some were slain, and many taken captive by the Indians; and while these committees sat, the corpse of one so slain was brought in a wagon, and taken through the streets of the city in his bloody garments, to alarm the people and rouse them to war.

Friends thus met were not all of one mind in relation to the tax, which, to those who scrupled it, made the way more difficult. To refuse an active payment at such a time might be construed into an act of disloyalty, and appeared likely to displease the rulers, not only here but in England; still there was a scruple so fixed on the minds of many Friends that nothing moved it. It was a conference the most weighty that ever I was at, and the hearts of many were bowed in reverence before the Most High. Some Friends of the said committees who appeared easy to pay the tax, after several adjournments, withdrew; others of them continued till the last. At length an epistle of tender love and caution to Friends in Pennsylvania was drawn up, and being read several times and corrected, was signed by such as were free to sign it, and afterward sent to the Monthly and Quarterly Meetings.

* Christians refused to pay taxes to support heathen temples. See William Cave, Primitive Christianity: Or, the Religion of the Ancient Christians in the First Ages of the Gospel. London: Richard Chiswell at the Rose and Crown in St. Paul’s Church Yard, 1673, p. 327. (The note is by Woolman, although we have added the full title and date. JG)

Endnotes:

(1) Woolman’s writings on tax refusal, with reactions for and against, have been compiled in David Gross, American Quaker War Tax Resistance,  Second edition, Creative Space Independent Publishers, 2011.

(2) The quotes by Woolman retain the spelling of the original. There are numerous versions of John Woolman’s 1757 journal entries. The text here is: The Journal and Essays of John Woolman, Edited from the Original Manuscripts with a Biographical Introduction by Amelia Mott Gummere, New York: Macmillan, 1922; pp. 160-62. All square-bracketed material is by Amelia Gummere.  See also Endnotes 4 and 5 below.

(3) Most versions omit certain words, such as archaicisms, and replace them with alternative in brackets. For example, “conference” in the second paragraph, is  “conversation” in the Harvard version. The original would have been “intercourse”. The Harvard version does not indicate changes in any way while Gummere at least brackets them.

(4) This paragraph has been added from Staughton Lynd (Editor), Nonviolence in American: A Documentary History, New York: Bobbs-Merrill, 1966; p. 10.

(5) This later version is from The Journal of John Woolman: With an Introduction by John G. Whittier, Boston: James R. Osgood and Company (Harvard Classics), 1872; pp. 118–19, 124–29.

EDITOR’S NOTE: David Gross is one of the leading figures in the Tax Resistance Movement, and the author or editor of numerous books on the subject. His titles include: American Quaker Tax Resistance, and Against War and War Taxes: Quaker Arguments for War Tax Refusal. For a complete list of his publications please consult his excellent website, which is regularly updated with news, information, and articles about tax resistance and is an invaluable resource; sniggle.net/TPL/index5.php.