During the Great Depression, the proliferation of local taxpayers’ associations was dramatic and unprecedented. The justly concerned members of these organizations examined the operations of state, city, and county governments, then pressed local officials for operational and fiscal reforms. These associations aimed to reduce the cost of state and local governments to make operations more efficient and less expensive.

"Mr. Taxpayer versus Mr. Tax Spender": Taxpayers’ Associations, Pocketbook Politics, and the Law during the Great Depression (Temple UP, 2023) by Dr. Linda Upham-Bornstein presents a comprehensive overview of these grassroots taxpayers’ leagues beginning in the 1860s and shows how they evolved during their heyday in the 1930s. Dr. Upham-Bornstein chronicles the ways these taxpayers associations organized as well as the tools they used—constructive economy, political efforts, tax strikes, and tax revolt through litigation—to achieve their objectives.

Taxpayer activity was a direct consequence of—and a response to—the economic crisis of the Great Depression and the expansion of the size and scope of government. “Mr. Taxpayer versus Mr. Tax Spender” connects collective tax resistance in the 1930s to the populist tradition in American politics and to other broad impulses in American political and legal history.

This interview was conducted by Dr. Miranda Melcher whose book focuses on post-conflict military integration, understanding treaty negotiation and implementation in civil war contexts, with qualitative analysis of the Angolan and Mozambican civil wars. You can find Miranda’s interviews on New Books with Miranda Melcher, wherever you get your podcasts.

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