Both Hsiao Kung-ch,uan and Chang Chung-li report in their stud of their studies of nineteenth-century Chinese society that several cases of organized tax refusal occurred in China around 1860. In Hungary in 1861 there was massive resistance to the collection of taxes un Austrian laws. the tax collectors being politely told that they were "illegalperson” During the first two and a half years of the 1902 and persons 914 tax refusal campaign in England that was directed against tax aid for parochial schools, 70.000 summonses were issued, and there were 25 4 imprisonments.