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Illustrated Episode · Volume I, chapter 9 · 12 December 1673

We will pay no more

A broad-shouldered man in a dark coat and wide hat stands on the step of a small wooden church and speaks to a half circle of men in winter cloaks on frosty ground, with a wide river behind them.
Surry County, Virginia, 12 December 1673. In the churchyard at Lawnes Creek, fourteen planters declare that they will pay no more of the county levy, and Matthew Swan, their leader, stands on the church step to say it. Rothbard calls it one of the first organized tax refusals in America. Berkeley fined them heavily, then had to remit every fine. Chapter 9 of Conceived in Liberty.

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Adapted from Murray N. Rothbard, Conceived in Liberty (Mises Institute, 2011), CC BY 3.0.

What happened

By 1673 Governor Berkeley's clique ran Virginia's county courts. The justices met in secret to set the county levy, and the levy fell hardest on the poor. On 12 December fourteen men of Surry County met at Lawnes Creek Parish Church, on the south bank of the James, and declared that they would pay no more. Many of them were prominent landowners, some kin to burgesses and judges. On 3 January the county justices issued a writ to haul them into court for sedition, and that day, at a second gathering in a field, Roger Delke swore that "we will burn all before one shall suffer." Delke told the court they had met "by reason their taxes were so unjust, and they would not pay it." The court levied very heavy fines, the heaviest on Matthew Swan, the main leader, who was brought before the Council and General Court in April 1674. Then the resentment spread through the county, and in September Berkeley had to remit every fine. Rothbard calls the meeting "one of the first tax rebellions, or organized refusals to pay taxes, in America" (CiL, p. 83). The discontent had reached the governor's own class, and it did not go away. In 1676 Virginia rose behind Nathaniel Bacon.

Sources

  1. Murray N. Rothbard, Conceived in Liberty (Auburn, Ala.: Mises Institute, 2011 single-volume ed.), vol. I, ch. 9, pp. 77-84. CC BY 3.0. Rothbard
  2. John Bennett Boddie, Colonial Surry (Richmond: Dietz Press, 1948), pp. 101-106 (the Lawnes Creek petition and the proceedings against Swann and the others), as cited in Wikipedia, 'Thomas Swann (councillor)' and 'Lawrence Baker (burgess)' (accessed 2026-09-29). Not seen directly. Secondary source
  3. Jamestown Rediscovery Foundation, 'Reconstructing James Fort', Historic Jamestowne (accessed 2026-09-29): earthfast post-in-ground buildings, riven clapboards, wooden chimneys. Secondary source
  4. Annie Lash Jester, Domestic Life in Virginia in the Seventeenth Century (Jamestown 350th Anniversary Historical Booklet 17, 1957), pp. 9-10, 63. Secondary source