University of New Hampshire University of New Hampshire Scholars' Repository Doctoral Dissertations Student Scholarship Spring 2009 The taxpayer as reformer: 'Pocketbook politics' and the law, 1860--1940 Linda Upham-Bornstein University of New Hampshire, Durham Follow this and additional works at: https://scholars.unh.edu/dissertation Recommended Citation Upham-Bornstein, Linda, "The taxpayer as reformer: 'Pocketbook politics' and the law, 1860--1940" (2009). Doctoral Dissertations. 491. https://scholars.unh.edu/dissertation/491 This Dissertation is brought to you for free and open access by the Student Scholarship at University of New Hampshire Scholars' Repository. It has been accepted for inclusion in Doctoral Dissertations by an authorized administrator of University of New Hampshire Scholars' Repository. For more information, please contact [email protected]. THE TAXPAYER AS REFORMER: 'POCKETBOOK POLITICS' AND THE LAW, 1860 -1940 BY LINDA UPHAM-BORNSTEIN Baccalaureate Degree (BA), University of Massachusetts, Boston, 1977 Master's Degree, University of New Hampshire, 2001 DISSERTATION Submitted to the University of New Hampshire in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy in History May, 2009 UMI Number: 3363735 Copyright 2009 by Upham-Bornstein, Linda INFORMATION TO USERS The quality of this reproduction is dependent upon the quality of the copy submitted. Broken or indistinct print, colored or poor quality illustrations and photographs, print bleed-through, substandard margins, and improper alignment can adversely affect reproduction. In the unlikely event that the author did not send a complete manuscript and there are missing pages, these will be noted. Also, if unauthorized copyright material had to be removed, a note will indicate the deletion. UMI® UMI Microform 3363735 Copyright 2009 by ProQuest LLC All rights reserved. This microform edition is protected against unauthorized copying under Title 17, United States Code. ProQuest LLC 789 East Eisenhower Parkway P.O. Box 1346 Ann Arbor, Ml 48106-1346 ALL RIGHTS RESERVED ©2009 Linda Upham-Bornstein This dissertation has been examined and approved. Dissertation Director, Lucy Salter]] Associate Professor of History d^lh^ J/yilliam Harris, Professor of History W. Jeffrey Bmster/Associate Professor of History ^ Kurk Dorsey, Associate) Professor of History Dante Scala, A^socfete Professor of Political Science 4 /?zo[o<\ Date DEDICATION For my life partner, Peter ACKNOWLEDGMENTS Completing this dissertation has been a herculean labor and the realization of a long- held dream. On this journey from graduate student to PhD I have incurred many debts from institutions and individuals. Much assistance has come from the professors and staff in the History Department at the University of New Hampshire, who were always available to answer my questions, offer encouragement, and critique my arguments. The history department also graciously provided generous financial assistance by, first, awarding me the Rutman Family Graduate Fellowship and, the following year, the Doctoral Fellowship. Many of my travel expenses were also defrayed by the history department's Gunst- Wilcox Fund. In addition, I was honored with the University of New Hampshire Graduate School's Summer Teaching Assistant Fellowship. Research for the dissertation took me to a number of libraries and archives, whose staff I thank for their assistance. Trips to the manuscript collections at Tamiment Library at New York University, the National Archives and Records Administration, the Rare Book and Manuscript Library at Columbia University, and the New York Public Library provided a wealth of information. At the New York Public Library, Humanities and Social Science Library, Valerie Wingfield and Thomas Lannon made the extra effort to identify additional resources among their collections which they thought would aid in my research. The research for the Berlin chapter was gathered from a number of facilities across the state. The staff at the New Hampshire Historical Society was always ready to assist in v locating materials. In particular, I want to thank the Society's editor, Donna-Bell Garvin, for her editorial skills and enthusiasm regarding the article on the Berlin story. The New Hampshire Supreme Court Librarian, Mary Searles, graciously located Arthur Bergeron's 1934 Supreme Court brief in storage and willingly retrieved out-of-date law books. I also received assistance from the staff at Berlin City Hall, the Northern Forest Heritage Park, and James Wagner, Vice President of Fraser Pulp and Paper in Berlin. Many residents of Berlin, New Hampshire have a passion for preserving their story; to them I owe much and applaud their dedication to the local community. The history graduate program at the University of New Hampshire is truly a nurturing academic environment. From the first class to the dissertation defense, the department faculty challenged my assumptions, prodded me when I stalled, provided a conducive atmosphere for intellectual stimulation and debate, and believed that my goals were attainable. My dissertation committee, historians W. Jeffery Bolster, Kurk Dorsey, J. William Harris, and Lucy Salyer, and political science professor Dante Scala, all provided sagacious advice on how and where to strengthen my arguments. Professor Harris contributed his extraordinary editorial skills, scrutinizing every chapter for flaws in the prose, and his knowledge of taxpayers' associations in the Reconstruction South reshaped my analysis of that period. He helped me understand that a simple and direct approach is more effective than a complex and convoluted analysis. Most significant, and the most difficult to express, is my appreciation for all that my dissertation advisor, Lucy Salyer, has contributed to my educational experience. She has been there from the first tentative steps in graduate school, encouraging me to reach outside the proverbial box and discover new ideas. Professor Salyer's keen insights provoked me vi to consider a significant change of direction in my dissertation and to reconceptualize my thesis. As the dissertation chair, she reviewed and edited countless copies of the dissertation chapters. I have greatly appreciated her guidance and her encouragement throughout this process. My family deserves special recognition for their patience and their belief in me. My parents always worked hard and expected me to do the same. They instilled in me the values and determination I needed to achieve this goal. My children, Alison and Alexander, are always ready to cheer me on, especially on those dreary days when nothing seems to work out. Their telephone calls, IMs, e-mails, pictures and cartoons brought smiles after long fruitless days. None of this, however, would have been possible without the love and support of my best friend and husband, Peter, to whom I dedicate this dissertation. He sacrificed his own time to make this happen for me. No one knows better what was involved in researching and writing this dissertation. He was there by my side every day, willing to engage in a discussion of taxpayers' actions, explain various aspects of the law, edit each paragraph, and hold my hand as I prepared for the defense. I am eternally grateful that he is in my life. vii TABLE OF CONTENTS DEDICATION iv ACKNOWLEDGMENTS v LIST OF FIGURES ix ABSTRACT x CHAPTER PAGE INTRODUCTION: PROTECTING THE TAXPAYERS' "HARD EARNED MONEY:" ORGANIZED TAXPAYER ACTIVITY IN THE UNITED STATES 1 I. "WHERE JUSTICE REQUIRES A REMEDY:" THE EVOLUTION OF • TAXPAYERS' ACTIONS IN THE NINETEENTH-CENTURY UNITED STATES 28 H. THE HAMMER OF JUSTICE: TAXPAYERS' LITIGATION AND POLITICAL REFORM IN NEW YORK CITY 56 HI. "MR. TAXPAYER VERSUS MR. TAX SPENDER:" TAXPAYERS' ASSOCIATIONS, POCKETBOOK POLITICS AND THE LAW DURING THE GREAT DEPRESSION 142 IV. CITIZENS WITH A "JUST CAUSE": THE NEW HAMPSHIRE FARMER- LABOR PARTY IN DEPRESSION-ERA BERLIN 228 CONCLUSION: THE LEGACY AND ENDURING RELEVANCE OF ORGANIZED TAXPAYERS 274 BIBLIOGRAPHY 283 viii LIST OF FIGURES 1. Thomas Nast, "Two Great Questions," Cartoon from Albert Bigelow Paine, TH. Nast: His Period and His Pictures (New York: The Macmillian Co., 1904) 43 ix ABSTRACT THE TAXPAYER AS REFORMER: 'POCKETBOOK POLITICS' AND THE LAW, 1860 -1940 by Linda Upham-Bornstein University of New Hampshire, May 2009 Dissertation Director, Associate Professor Lucy Salyer Taxes and the citizens' tax burden have always been at the hub of American politics. This dissertation opens up consideration of taxpayers as political and legal actors, who saw paying taxes as a source of political legitimacy and empowerment. It examines the powerful connection between organized taxpayer activity, political reform, and the law. Organized taxpayers have relied heavily on the law in general, and on taxpayers' lawsuits in particular, to promote their interests and political reform. During the last half of the nineteenth century courts, and legislatures throughout the nation came to recognize the right of taxpayers to bring suit to restrain unlawful acts by local government officials and to force them to perform their duties. Between 1908 and 1930, the Citizens Union, a political reform organization in New York City, employed this taxpayers' tactic in a concerted and successful taxpayers' litigation program to combat corruption and promote reform in municipal government. Organized taxpayer activity became institutionalized with the formation of taxpayers' associations in the 1850s, but