I Will Not Pay War Tax! In 1983 I decided to resist paying that part of my income tax that was spent on the military. This decision was a response to my conscience, my deepening commitment to nonviolence and my increasing awareness of my personal role in supporting acts of violence and structures of exploitation. Since receiving notice in March 1991 that the Australian Taxation Office intended to have me declared bankrupt if I did not pay the resisted taxes, I have had plenty of time to consider the appropriate response. While it was always clear to me that I should use the court as another forum for explaining why I had become a war tax resister, and that I should offer a defence designed to encourage the judge and other court officials to think about the issues I wanted to raise, it took me somewhat longer to decide how I would respond once I was (inevitably) declared bankrupt in the Federal Court on 27 November 1991. At first I was troubled by an apparent contradiction between my commitment to honesty and openness (which would have seen my assets and income readily seized) and my disinclination to have the bankruptcy trustee seize my assets and income in order to pay for war. I discussed this apparent dilemma with several people, including some who contacted me following my request for feedback in Nonviolence Today, and even sought the thoughts of an experienced nonviolent activist overseas. In the end, the course of action that I should follow became crystal clear. While the intellectual dilemma was a fascinating one, given its implications in terms of nonviolence theory, it was less significant than the call of my conscience. And my conscience was clear: I must continue to resist. In fact, having thought through the apparent theoretical dilemma, there are clearly other reasons why I should continue to resist. The issue is not whether my assets and income are seized but whether I now choose to cooperate in the light of the threatened punishments. While I am not concerned about losing my few assets, I am certainly concerned that my cooperation now would amount to nothing more than a delay in my payment of war taxes. I have been resisting paying these taxes for eight years: I have resisted the federal government; I have resisted the tax office. Why not resist the court and the bankruptcy trustee? A court is no different from the tax office; it is just another instrument of the state structure which demands that we pay taxes in order to kill each other. There is a third reason for continuing to resist: by doing so, I retain the strategic initiative. So what does it all mean? After the trial, I received a letter from the Official Receivers Office advising me of my 'rights' and obligations under the Bankruptcy Act and requesting me to complete a lengthy document which asked detailed questions about my financial affairs. In response to that request, I wrote a letter explaining why I could not comply (see NvT # 24. p. 12.). I also attended a meeting on 8 January 1992 with the court- appointed trustee during which time I outlined my commitment and heard him explain the nature of his dilemma. He was friendly, clearly troubled, but inclined to do his job. Since that meeting I have received another letter giving me just seven days to comply. I spoke to my trustee on the telephone, again advising that I could not cooperate. Soon, he cautioned, the Official Receivers Office will take me back to the Federal Court. Because of my refusal to comply with the provisions of the Bankruptcy Act, the judge will have the power to send me to prison. One of the most rewarding aspects of this campaign - and one experienced by many nonviolent activists before me - is my increasing awareness that the entire administrative apparatus of the Australian Government is quite powerless in the face of my ongoing resistance. In 1983 I had some concerns about where my resistance might eventually lead, and the Tax Office action in emptying my bank accounts in 1984 gave an early clue that the state would respond vigorously. However, throughout the meetings with various officials, the three attempts to garnishee my wages, and especially since the 1989 Magistrates' Court hearing, I have gained an increasing sense of the complete powerlessness of the state and its institutions to deal with my defiance. On the other hand, I have a strong sense of the new allies within the bureaucracy I have acquired along the way, not to mention the increased public awareness and support. This has reinforced my conviction that while violent institutions must be resisted, the individuals within them must be given every opportunity to question their allegiance to the state and to express their support for the struggle. Robert J. Burrowes Some of Rob's friends and supporters want to support him in this phase of his war tax resistance, because they consider imprisonment a likely outcone. Although Rob has planned for this posibility, he is three months off finshing his Ph.D. on nonviolence, and his scholarship has finished. Until he finished his thesis and/or is imprisoned. some support for his living expenses would be helpful. It is legal for Rob to earn living expenses. Some of us especially want to support Rob, because we would find it difficult to work for peace in this way. We feel that Rob is taking his stand on our behalf too. We have opened an account for Rob's support, and cheques can be sent to "Peace Fund Team", c/- Diana Pittock, 38 Yackatoon Avenue, Aspendale Victoria 3195.