War Tax Resister In Court On Wednesday, September 11th, a courtroom full of officials, laypeople, supporters and family members at the Broadmeadows Magistrates Court listened attentively as Wendy Orams explained that she was refusing to pay a portion of her taxes because of her deeply held objection to militarism and war. Wendy went on to argue that she had already paid her taxes by redirecting the $444.70 owed to the Taxation Office to the Relief Society of Tigray to assist in a water development project. Throughout the initial part of the case the Magistrate, Mr. Pat Street was concerned with the legal technicalities of the taxation law, but eventually he realized that Wendy was not interested in opposing the matter on these grounds. As reasons for her tax redirection Wendy cited her objections to violence at any level, but particularly violence at the level of war, profiteering from weapons sales, nuclear weapons strategies, and disgust at Australia's complicity in the Gulf War. In a silent and attentive courtroom, Wendy outlined statistical evidence from the Red Cross that of the twenty million people to die in wars since the second world war, over ninety per cent have been civilians. She also outlined information from the Harvard Medical School which detailed the massive numbers of civilian deaths in the Gulf, and the number of children who will still die due to crippled infrastructure and shortages of food and medical supplies. In reply to Wendy's evidence, Pat Street stated that it was beyond his position to do anything and he was unable to implement the changes required which was a matter for Government. In answer to this, Wendy stated that her aim was not to change Government, but to take personal action in withdrawing her cooperation and financial support for war through redirecting her taxes to things that improve peoples lives. "As a mother these things (civilian and child deaths) are real to me. I strongly object to my taxes paying for war. I know there are laws that will go against me today but people must start taking personal responsibility for the ways they support militarism," she said. In other evidence presented to the court, the representative of the Taxation Office, Paul Rankin, presented a bill for court costs of $608.75. When queried by the magistrate, he explained that the figure included $350.75 for preparation, $167.00 barristers fee, and a $91.50 summons fee. On top of court costs, an additional $37.38 was added, representing accumulated interest on the amount owed (being charged at a rate of 15% per year.) In handing down his judgement, the Magistrate was clearly sympathetic to Wendy's case. Apart from a number of sympathetic remarks made, one concrete indicator of this was a reduction of the court costs to $500.00. In his decision he ordered Wendy to pay her outstanding taxes as well as costs, and granted her a stay of one month to do so. He finished by wishing her good luck and "it was nice to meet you here today." In further discussions with Paul Rankin it became clear that the moral dilemma of prosecuting conscientious tax resisters was generating a level of communication and dialogue within the bureaucracy of the Government Solicitors office. Further than this, he commented that we were approaching the campaign "the right way through high profile actions such as the water tank action." Further highlights of the day included a court official who was an army reservist requesting a copy of the At Ease alternative newsletter for the military. Wendy has no intentions of paying the outstanding tax and preparations are now underway for the next steps that the Taxation Office may take in attempting to reclaim the money. She is expecting a visit from the Sherriff's office to ascertain whether she has any assets to seize, and supporters of the War Tax campaign are preparing for any action by the Tax Office which will present a whole range of possible options to nonviolently resist confiscation of goods. Brendan Condon