An 83-year-old Devon woman has said outside court that she would rather go to prison than pay her council tax "even if I was a millionaire".
Elizabeth Winkfield says she will go to jail rather than pay the tax
Elizabeth Winkfield, from Westward Ho!, appeared before Barnstaple magistrates wearing a hat she bought in a jumble sale and a suit she made herself.
They issued her with a liability order to pay nearly £99 which she has withheld from her total bill.
She was supported outside court by about 30 banner-waving fellow members of the Devon Pensioners' Action Forum, which was created following a council tax rise of nearly 18% last year.
The pensioner's council tax bill last year for her Band C bungalow was £747.81, but she held back £98.80, the amount of the rise.
Miss Winkfield, who was also ordered to pay £10 costs, said outside the court: "I have been doing nothing and I will continue doing nothing."
She said if the bailiffs turned up at her home she would not let them in, adding: "I have not got anything which is really much good to them."
Kenneth Camp also faces jail for tax non-payment
Miss Winkfield, who lives on the basic state pension of £312 per month, criticised councils for wasting cash, and said her message to them was: "Pull yourselves together and stop wasting money."
Miss Winkfield, who grows her own vegetables, said: "I am just very careful all the time.
"I'm making a stand. Even if I was a millionaire I wouldn't pay it."
In Plymouth, 74-year-old widower Kenneth Camp, was told by city magistrates on Thursday he also faced jail if he refused to pay up £115.
Mr Camp said: "More likely I'll end up back in court, but I couldn't care less."
Another Devon pensioner is due in court next week over non-payment of council tax.
Retired social worker Sylvia Hardy, 71, from Barrack Road, Exeter, Devon, is due before the city magistrates on 25 February over the £91 she owes on her Band D flat.
Miss Hardy, who has also pledged to go to jail rather than pay up, is standing as an Independent candidate in the county council by-election for the city's St David's and Pennsylvania ward.
Faced with a total bill of £644, she has not been paying the full council tax rise - just a 1.7% increase in line with last year's rise in the state pension.
Earlier this year an 84-year-old former magistrate, David Richardson, of Haytor, Devon, appeared before Newton Abbot magistrates after refusing to pay all his tax, and was given a £70.20 liability order along with £30 legal costs.
Devon Pensioners' Action Forum has declared its intention to fight all 54 seats on Devon County Council at the next elections in 2005.
The county council, which raised council tax 5.25% this year, says it is under extreme financial pressure and is forced to increase council taxes just to keep basic services running.