Podcast Summary

Podcast: New Books Network
Host: Dr. Miranda Melcher
Guest: Dr. Linda Upham-Bornstein
Episode: "Mr. Taxpayer versus Mr. Tax Spender": Taxpayers’ Associations, Pocketbook Politics, and the Law during the Great Depression (Temple UP, 2023)
Date: November 2, 2025

Episode Overview

This episode features Dr. Linda Upham-Bornstein, discussing her book about taxpayers’ associations during the Great Depression. The conversation delves into the historical emergence of these associations, their methods and goals, the legal tools they wielded, and their longer-term impacts on American political culture and public administration. The topic, often overshadowed in histories of the era, sheds light on grassroots activism related to taxation, government accountability, and public spending.

Key Discussion Points & Insights

1. Introduction and Author’s Motivation

[02:35]

• Dr. Upham-Bornstein introduces herself as a bottom-up historian, inspired by personal experiences growing up in a working-class family and witnessing activism in New Hampshire.
• She describes discovering Depression-era local newspapers detailing taxpayer activism—a catalyst for her research.
• Quote:

  “Americans have always been prone to populist impulses in response to adversity. And I just thought this was an under-explored populist impulse.”
  — Dr. Linda Upham-Bornstein [05:54]

2. Historical Roots of Taxpayers’ Associations

[07:09]

• Taxpayers’ activism is deeply rooted in American history, dating as far back as Shays’ Rebellion and recurring after Reconstruction.
• The tension between government power and taxpayer resistance is a constant strand in the American political fabric.
• Quote:

  “They have always been a part of American history… grounded in American culture, society…”
  — Dr. Linda Upham-Bornstein [07:14]

3. The Great Depression as a Catalyst

[10:29]

• The Great Depression dramatically increased tax burdens (rising from 12% to 20% of gross national income by 1932), alongside plummeting incomes and soaring unemployment.
• This crisis intensified pressure on taxpayers and spurred a collective, organized response.
• Quote:

  “The Depression… made us tax conscious. The economy is basically collapsing... taxes were described as being extremely heavy and unbearable.”
  — Dr. Linda Upham-Bornstein [10:32]

4. Goals and Activities of Taxpayers’ Associations

[12:43]

• Core aims were governmental reform and accountability, not the abolition of taxes per se.
• Activities included advocating for good government, fighting corruption, demanding transparency, candidate endorsement, lobbying for statutory limits on property taxes, litigation, and, as a last resort, tax strikes.
• The movement drew inspiration from the labor movement, employing similar organizational tactics.

5. Populist Dimensions

[17:09]

• Taxpayers’ associations are a manifestation of “bottom-up” populism, aiming to wrest control from perceived elite “tax spenders.”
• Not all associations were conservative; some had progressive or leftist agendas.
• Quote:

  “They weren’t against taxes, but they were against wasteful spending and this kind of abuse of power that populists are known for responding against.”
  — Dr. Linda Upham-Bornstein [19:01]

6. Litigation as a Key Strategy

[21:04]

• Litigation was among the most successful tools for effecting change, leveraging America’s foundational belief in law.
• Legal actions forced governments to address embezzlement, corruption, and inefficiency.
• Quote:

  “It’s really not surprising that we would find that so many of them turn to the law where they can to compel the public officials to comply with these good government reforms and efforts.”
  — Dr. Linda Upham-Bornstein [21:18]

7. Tax Strikes: The Method of Last Resort

[24:49]

• When lobbying and legal action failed, tax strikes—refusal to pay taxes—were used.
• While highly disruptive, they often functioned more to draw attention to grievances than to secure direct wins, especially at larger scales.
• Quote:

  “It’s just like—we’ve given up on everything else and we can’t take it. And so we’re gonna shut your money off.”
  — Dr. Linda Upham-Bornstein [26:13]

• The Chicago tax strike is discussed as a major example, though it was ultimately unsuccessful at scale.

8. Evaluating Success: Short- and Long-Term Impacts

[32:10]

• Taxpayers’ associations were instrumental in introducing governmental reforms that persist today—including budgeting and public accountability mechanisms.
• Their legacy is evident in modern expectations for transparency and efficiency in public spending.
• Quote:

  “We have a lot of tools in place today as a result of these efforts… They were very effective in bringing an awareness and a conscious effort to be cognizant of the costs of something…”
  — Dr. Linda Upham-Bornstein [32:14]

9. Contemporary Resonance and Research Directions

[38:33]

• Parallels are drawn between Depression-era activism and today’s politics, such as tensions over the role of government and anti-tax sentiment in states like New Hampshire.
• The episode closes with Dr. Upham-Bornstein outlining ongoing projects, including further studies of taxpayer activism, her family’s WWII history, and the use of slave labor in early government projects.

Notable Quotes & Timestamps

• “I always think of Taxpayers association as being conservative right, no paying, no taxes effort, which was reinforced by the subsequent Tea party movement in 2009 and the rise of libertarians… So the Americans have always been prone to populist impulses in response to adversity. And I just thought this was an under-explored populist impulse.”
  — Dr. Linda Upham-Bornstein [05:45]

• “They weren’t against taxes, but they were against wasteful spending and this kind of abuse of power that populists are known for responding against."
  — Dr. Linda Upham-Bornstein [19:01]

• "Litigation was probably the most successful... It’s really not surprising that we would find that so many of them turn to the law where they can to compel the public officials to comply with these good government reforms."
  — Dr. Linda Upham-Bornstein [21:04]

• "We have a lot of tools in place today as a result of these efforts… They were very effective in bringing an awareness and a conscious effort to be cognizant of the costs of something..."
  — Dr. Linda Upham-Bornstein [32:14]

Timestamps for Key Segments

• Introduction and Author's Motivation: [02:35]
• Historical Roots of Taxpayer Activism: [07:09]
• Tax Protests in the Great Depression: [10:29]
• Aims and Tactics of Associations: [12:43]
• Populist Links: [17:09]
• Litigation as a Strategy: [21:04]
• Tax Strikes (Case Studies): [24:49]
• Assessing Success / Legacy: [32:10]
• Modern Resonance & Dr. Upham-Bornstein's Current Work: [38:58]

Conclusion

This episode offers a thorough, engaging overview of a little-known aspect of US Depression-era history: the rise, aims, and complex legacy of taxpayers’ associations. Dr. Upham-Bornstein effectively situates their activism within broader currents of American populism, legal culture, and civic engagement, drawing out resonances that remain relevant for contemporary debates over government spending and taxation.