Bankrupt Tax Resister Refuses To Cooperate This is a letter written to the Official Receivers Office Insolvency and Trustee Service Australia, on 18 December 1991. I acknowledge receipt of your letter dated 5 December 1991 advising that I have been declared bankrupt by the Federal Court of Australia and informing me of my rights and obligations under the Bankruptcy Act. The reason that I have been declared bankrupt is because I have a conscientious objection to paying taxes to finance the Australian government's military spending and complicity in the nuclear arms race. Therefore, I have refused to pay war taxes since 1983. Instead, I have paid the money to groups - such as Amnesty International and Friends of the Earth - which conduct work in accord with my conscience. There are three grounds for my conscientious objection to paying military taxes. The intellectual basis of this objection is the result of more than ten years of peace research during which time I have specialised in the study of conflict theory, strategic theory and nonviolence theory. This research has given me a clear understanding of the nature of conflict in the international system. It has made me realise that the popular notion that war is a conflict between nation-states is a misconception; war is the direct result of national elites using military violence to defend elite power, corporate profit and personal privilege. For that reason, spending on weapons and warfare - which now exceeds $2 billion each day - only benefits powerful vested interests; it does not address the security needs of ordinary people. Moreover, it adversely affects the possibilities for dealing creatively with conflict in the international system. This spending is a main reason for the death through hunger- related diseases of 40,000 people in Africa, Asia and Latin America each day, the destruction of twenty square kilometres of the global rainforest heritage each day, the storage of twenty tons of nuclear waste each day and the extinction of 50-100 species of life on Earth each day. In addition, but less conspicuously, the patriarchal culture which drives militarism denies basic human rights to women, indigenous peoples, the elderly, children, the disabled and those who are homeless and in poverty. The second element of my conscientious objection to military spending is the result of my personal experience. This experience includes spending three months working - as part of a Community Aid Abroad refugee health team - in the Shagarab East 2 refugee camp in the Sudan at the height of the Ethiopian war and famine in 1985. In this camp of 20,000 people, at least five people died every day from hunger-related diseases. This experience reinforced my conviction that it is a gross injustice to spend money on the military when many of the world's people do not have the resources to stay alive. My personal experience also includes spending one month in Iraq as a member of the Gulf Peace Team before and after the outbreak of the Gulf War in January 1991. For two weeks, including four nights in Baghdad during the bombing, I witnessed the incredible human suffering and ecological damage wrought by weapons paid for with military taxes. Despite claims to the contrary, it is clear to me that you cannot resolve conflict by killing people. The third element of my conscientious objection reflects my commitment to nonviolence as a way of life. It is my deeply held conviction that all life is sacred; I believe in the unity of all that lives. To kill another living being, or to pay through my taxes to do so, is to kill a part of myself and to destroy a part of the magic of the universe. I will not do it. My whole life is devoted to constructive work designed to realise a nonviolent world. This includes a commitment to build a global network of nonviolent communities and to struggle relentlessly for peace, social justice, development and ecological harmony. It also includes a commitment to resolve conflict nonviolently. In all of the campaigns in which I am actively involved, including the Koori pay-the-rent scheme, the Melbourne Rainforest Action Group and the war tax resistance campaign, there is an explicit commitment to nonviolence. In summary, it is clear to me that human civilisation is in crisis and that the planet Earth itself is under siege. It is also clear to me that I have a responsibility to do all that I can to stop the military machine that threatens to destroy us all. I do not want to kill anyone, nor do I want to pay anyone else to kill people for me. Military taxes violate my commitment to nonviolence, as well as every standard by which human decency and morality can be measured. I will never pay taxes for war. As a result of my commitment and after thoughtful deliberation, I must inform you that my conscience will not allow me to comply with any directives of the Federal Court or the Official Trustee in Bankruptcy which will facilitate the use of my taxes for the purposes of killing. For that reason I will not complete the statutory document requiring a statement of my affairs. In peace, Robert J. Burrowes