Draft!

NAME OF TAX C. O. Ernest Bromley

DATE(S) OF CASE. October 5, 1942

GEOGRAPHY, AND VENUE OF LEGAL CASE. Raleigh, North Carolina

ATTORNEY. Self Represented

CITATION FOR CASE. {location of further records: personal files; web links; attorney files; libraries, etc.} War Tax Resistance, 2003, pages 92-93; Handbook on the Nonpayment of War Taxes, 1981, pages 25-26

RELIGIOUS OR OTHER SUPPORT AFFILIATION. Methodist (minister)

MINUTES AND LETTERS OF SUPPORT AND SOLIDARITY.

PENALTIES. {forced sale of properties; liens; levies; garnishments; imprisonment (distinguish between

  1. tax amount;
  2. applied interest;
  3. different penalties)

}

Bromley spent 60 days of imprisonment in the Wake County Jail in Raleigh, North Carolina when he refused to pay the initial mandatory tax stamps of $2.09 and $5.00 he was charged a $25 fine for each unpaid stamp. For refusing to pay the assigned fines, Bromley was sentenced to 30 days imprisonment for each unpaid fine.

HARDSHIP OR HARASSMENT. {audits; loss of job; visits and telephone calls from IRS; critics; letters} Bromley was harassed by local police for not having the tax stamps on his car, and he was visited often by the IRS who alternated between threats and persuasion. (War Tax Resistance, 2003, page 92)

Although he lost support and his position from the Methodist church, he held other churches. (War Tax Resistance, 2003, page 92)

LEGAL ISSUES ON WHICH CASE IS BASED. Bromley was taken to court due to ‘tax evasion’, and he was put in jail due to his failure to pay fines.

REASONS AND METHODS OF TAX WITNESS, REFUSAL. Bromley refused to pay for the tax stamps and the fines for not paying them due to his moral and religious principles. The total of $7.09 that he originally owed for the tax stamps he sent to the

Methodist Commission of Overseas Relief.

MEDIA COVERAGE. {press, radio, TV stories, interviews; public talks, published articles; note misrepresentations, so they might not be perpetuated}

...the Raleigh News and Observer carried the full statement with the story. Other state papers carried at least part of it. The Christian Century also reported the case but opposed it editorially, titling the editorial: ‘Reductio ad Absurdum.’ (War Tax

Resistance, 2003, page 92)

NAME OF TAX C. O. James Otsuka

DATE(S) OF CASE. August 19, 1949

GEOGRAPHY, AND VENUE OF LEGAL CASE. Earlham College, Indiana

ATTORNEY. ?

CITATION FOR CASE. {location of further records: personal files; web links; attorney files; libraries, etc.} War Tax Resistance, 2003, page 93; Handbook on the Nonpayment of War Taxes, 1981, pages 32-33

RELIGIOUS OR OTHER SUPPORT AFFILIATION. Quakers of Richmond, Indiana

MINUTES AND LETTERS OF SUPPORT AND SOLIDARITY. ?

PENALTIES. {forced sale of properties; liens; levies; garnishments; imprisonment

(distinguish between

  1. tax amount;
  2. applied interest;
  3. different penalties)

}

Because Otsuka refused to pay 29% of his taxes ($4.50), he was given ninety days of jail time with an additional fine of $100. Because the fine wasn't paid, he served an additional 30 days. Though due to be released from the federal prison in Ashland, Kentucky, on December 28, the US Commissioner ordered that he be kept in prison indefinitely until he paid the fine ... So on January 15, 1950, Otsuka was unconditionally released, after serving 136 days though he paid no fine and no tax. (War Tax Resistance, 2003, page 93)

HARDSHIP OR HARASSMENT. {audits; loss of job; visits and telephone calls from IRS; critics; letters}

He dealt with a lot of discrimination because he was a Japanese- American in the late 1940s and early 1950s The judge had been recorded to have said, How would you like to go back where you came from? as well as, Were you naturalized or born here? Most of the outright harassment was from the judge, although it was the US commissioner who ordered to have him jailed indefinitely. (War Tax Resistance, 2003, page 93)

LEGAL ISSUES ON WHICH CASE IS BASED.

Otsuka was charged on ‘tax evasion’ and failure to pay a fine.

REASONS AND METHODS OF TAX WITNESS, REFUSAL.

Otsuka refused to pay part of his taxes because of moral and religious principles.

MEDIA COVERAGE. {press, radio, TV stories, interviews; public talks; published articles;

?