The applied philosophy of this facility (the restaurant) is to holistically nurture and promote only those attitudes, activities and products which are detached from the use of death, the infliction of suffering and of misery. Without this holistic approach there would be no spirit of life in this facility and it therefore could not exist. The power and survival of this facility has been intrinsically dependent upon its holistic consistency towards eliminating suffering and the use of death.

The government of Australia promotes and subsidises abortion, abortifacients and other procedures such as research involving human embryos, fetuses and the like, which I strongly believe are socially detrimental and insidious practices. I believe the end result of these practices will be the destruction of society and indeed the wellbeing of humanity and the world generally. Because of these practices, this facility refuses to collect taxes on behalf of the government. I believe I would not be acting in the best interest of myself, my family or my society if I obliged the collection of taxes.

Earlier abortion opposition activities by myself and independently by many others were proving to be ineffective. New, increasingly pro-death laws were enacted bringing ghoulish scientific and social behavior that a decade earlier were perceived as perverse and barbaric. Social acceptance and persistence with Partial Birth Abortions is a monumental example of 'well developed' perversion. It became blatantly clear that the situation was getting worse. Death and the infliction of misery had become a commodity and was spreading like fire into all segments of society while coveted as a progressive and liberating service. People were losing their sense of right and wrong. A wide cross section of society had become deceived en-masse. Not enough was being done to awaken society. It became clearly wrong and unacceptable that the atrocities be allowed to continue while people debated the right and wrong of the issue as though a mundane matter was involved.

The actual killing of unborn human babies was clearly an insidious social procedure. My conscience drew me to exercise the last vestige of passive social power - withholding tax - to: 1. Prevent my complicity in this abhorrent mindset and activity, 2. to act responsibly on behalf of my family's wellbeing. 3 to act responsibly on behalf of my social duties.

For my action to remain viable, I had to remove my vulnerability to court sequestration orders against possessions. We sold our family house in Melbourne partly for this reason. We decided to invest the house to help build a better world. I realised at the time that even with their consensus this was a very punishing maneuver to impose on my family, but I believed that their suffering would be immeasurably greater if I did nothing. I invested into this belief.

It was my firm belief then and remains so to this day, that the good achievements of society will be destroyed and rendered useless as a result of the evil which society presently practices. An attack upon the very basis of human relations was being perpetrated under the guise of progress and liberation of womanhood. This carnage could only but spread into all facets of social endeavor and result only in the demise of society and ultimately humanity.
This understanding was the main reason I found no room for compromise or to proportion my taxation between the good and bad of society's endeavors. If I didn't completely oppose what I believed was a true evil, I was at least partly favoring it and also therefore in complicity. By remaining merely an activist opposed to abortion I would be contributing to the total demise of society and this world. This was an unacceptable position to take as a father and as a member of society.

As anticipated, I was litigated against by the Deputy Commissioner of Taxation. In 1983 the matter was heard in the Melbourne Magistrates' Court. The court issued sequestration orders against my possessions and I was visited twice by the Mildura (Victoria) police station sheriff who ultimately did not enact the order.

I appealed the anticipated Magistrate's ruling to the Supreme Court. The Master of the Supreme Court upheld the ruling, but with the words "Every man in this court is sympathetic to your cause." Earlier in the proceeding he had said "The only discretion I have to support you is to resign from the bench".

At this proposition, I put to him that many of the defendants in the Nuremberg World War II War Crime Trials asserted their innocence in that they were only following the orders of their superiors and of the state. Most of these defendants were convicted by the presiding bench for 'not having done more to resist the evil of the (Nazi) state'. I suggested to the Master that his upholding of the statutes in this case amounted to a condition of 'insufficient resistance against an obvious evil activity of the state'. He declined resignation and apologetically upheld the magistrate's ruling. Nevertheless his remarks were encouraging and revealed that I had to some extent touched the heart of the normally insensitive bureaucracy.

In 1985 the Deputy Commissioner of Taxation petitioned the Federal Court of Australia to declare me bankrupt. However with the indispensable legal help I received and with the equally indispensable support of Bishop Ronald Mulkearns and Fr. Frank Monaghan of Mildura Sacred Heart Parish, I was successful in having this petition dismissed.

M.V. Vilkelis
C/- Tyamokari
lot 2 Stoneychute Rd
Wadeville,
NSW, 2480.

February 13 1990