The Revolting Mr. Taxpayer
Reason magazine|March 2024
THOUGH ANIMUS TOWARD tax increases was a key reason for the American Revolution, historians have not shown much interest in the topic in other contexts. One reason may be that the history of tax revolts, much like the history of mutual aid or of nonunion workers during strikes, cannot easily be subsumed under the most popular analytical categories, such as economic class. So Linda Upham-Bornstein's "Mr. Taxpayer versus Mr. Tax Spender": Taxpayers' Associations, Pocketbook Politics, and the Law During the Great Depression is a welcome sign.
DAVID T. BEITO
The Revolting Mr. Taxpayer

Upham-Bornstein, a historian at Plymouth State University, begins in the 19th century. The taxpayer leagues of the Gilded Age charged that political corruption had produced (as one group put it) "the reckless expenditure of the people's money." These organizations divided sharply along regional lines. In the Northeast, Gilded Age tax resistance groups were generally nonpartisan and had few apparent ideological axes to grind; in the South, they were vehicles for Democrats who sought to undermine Reconstruction governments that had raised taxes to fund new programs.

Southern taxpayers' organizations gained support from small white landowners who felt burdened by these levies. More than a few of these came from the so-called Scalawag group and might otherwise have voted Republican. These groups' leaders denied that race played a role in their efforts, but Upham-Bornstein does not find this convincing. While this skepticism is more than warranted, it is also true that tax increases on financially struggling white yeoman farmers greatly weakened the potential viability of the GOP as a multiracial coalition.

By the 1890s, the Gilded Age wave of taxpayer revolt had largely subsided in both the North and the South. But the Great Depression brought a rapid revival of resistance, with several thousand organizations springing up almost overnight. Massachusetts alone had more than 150 of them. A key reason was that taxes were now harder for many Americans to pay, thanks to slumping incomes, rising unemployment, and the laggardness of real estate tax assessments to fall as fast as property values. As Upham-Bornstein observes, "The American economy, the incomes of most Americans and the revenues of many American businesses shrank far more precipitously than did local and state government expenditures in the early 1930s, producing crippling taxes for many."

This story is from the March 2024 edition of Reason magazine.

Start your 7-day Magzter GOLD free trial to access thousands of curated premium stories, and 9,000+ magazines and newspapers.

This story is from the March 2024 edition of Reason magazine.

Start your 7-day Magzter GOLD free trial to access thousands of curated premium stories, and 9,000+ magazines and newspapers.

MORE STORIES FROM REASON MAGAZINEView All
Libertarianism From the Ground Up
Reason magazine

Libertarianism From the Ground Up

ARGUMENTS FOR LIBERTARIANISM typically take two forms. Some libertarians base their creed on natural rights-the idea that each individual has an inborn right to self-ownership, or freedom from aggression, or whatever-and proceed to argue that only a libertarian political regime is compatible with those rights.

time-read
5 mins  |
January 2025
Lawlessness and Liberalism
Reason magazine

Lawlessness and Liberalism

THE UNITED STATES is notorious both for mass incarceration and for militarized police forces.

time-read
5 mins  |
January 2025
Politics Without Journalism
Reason magazine

Politics Without Journalism

THE 2024 CAMPAIGN WAS A WATERSHED MOMENT FOR THE WAY WE PROCESS PUBLIC AFFAIRS.

time-read
10+ mins  |
January 2025
EVERY BODY HATES PRICES
Reason magazine

EVERY BODY HATES PRICES

BUT THEY HELP US DECIDE BETWEEN BOURBON AND BACONATORS.

time-read
10+ mins  |
January 2025
The Great American City Upon a Hill Is Always Under Construction
Reason magazine

The Great American City Upon a Hill Is Always Under Construction

AMERICA'S UTOPIAN DREAMS LEAD TO URBAN EXPERIMENTATION.

time-read
10 mins  |
January 2025
Amanda Knox Tells Her Own Story
Reason magazine

Amanda Knox Tells Her Own Story

\"OUR CRIMINAL JUSTICE SYSTEM RELIES UPON OUR OWN IGNORANCE AND THE FACT THAT WE DON'T KNOW WHAT OUR RIGHTS ARE.\"

time-read
10+ mins  |
January 2025
Trade Policy Amnesia
Reason magazine

Trade Policy Amnesia

WHILE HE WAS interviewing for the job, President Joe Biden demonstrated an acute awareness of how tariffs work. It's worrisome that he seems to have forgotten that or, worse, chosen to ignore it-since he's been president.

time-read
2 mins  |
January 2025
Civil Liberties Lost Under COVID
Reason magazine

Civil Liberties Lost Under COVID

WHEN JOE BIDEN was sworn in as president in January 2021, he had good reason to be optimistic about the trajectory of the COVID-19 pandemic.

time-read
2 mins  |
January 2025
Bye, Joe
Reason magazine

Bye, Joe

AMERICA'S 46th president is headed out the door. After a single term marked by ambitious plans but modest follow-through, Joe Biden is wrapping up his time in office and somewhat reluctantly shuffling off into the sunset.

time-read
1 min  |
January 2025
Q&A Mark Calabria
Reason magazine

Q&A Mark Calabria

IF YOU HAVE a mortgage on your home, the odds are that it's backed by one of two congressionally chartered, government-sponsored enterprises (GSES), Fannie Mae and Freddie Mac.

time-read
3 mins  |
January 2025