Vivien Kellems
| Vivien Kellems | |
|---|---|
 |
|
| Born |
Anna Vivien Kellems June 7, 1896 Des Moines, Iowa, U.S. |
| Died | January 25, 1975 (aged 78) Brentwood, Los Angeles, California, U.S. |
| Nationality | American |
| Alma mater |
University of Oregon (B.A.) Columbia University (Ph.D.) University of Edinburgh (Ph.D.) |
Vivien Kellems (June 7, 1896 – January 25, 1975) was an American industrialist, inventor, public speaker, and political candidate who became known for her battle with the Federal government of the United States over withholding under 26 U.S.C. §3402 and other aspects of income tax in the United States. She was also a fervent supporter of voting reform and the Equal Rights Amendment.
Born in Des Moines, Iowa, to David Clinton Kellems and Amanda Louise (née Flint), Kellems received a BA from the University of Oregon in 1918, where she became the only woman on the debate team. She went on to earn a master's degree in economics, and worked towards a PhD at Columbia University and the University of Edinburgh.
In 1927, she founded Kellems Cable Grips, Inc. in Connecticut to produce a patented cable grip invented with her brother, Edgar Eugene Kellems. The endless-weave grip was an improved version of the wire mesh grip in use at the time to pull, position, route and relieve strain of electrical cables. In 1928, Kellems solicited Queens Electric Light and Power Company and the Brooklyn Edison Company for a total of twenty orders.
In 1948, Kellems refused to collect withholding taxes from her employees on behalf of the government, stating, "If they wanted me to be their agent, they'd have to pay me, and I want a badge." She was interviewed about her tax opposition on "Meet the Press" on September 26, 1948, at a time when women rarely appeared on the show. She has described herself in her book Toil, Taxes and Trouble. The Kellems case is presented also by economist Murray Rothbard in his book For a New Liberty:
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