CARNAHAN: TAX...

Tax and spend. Since Mel Carnahan became governor of Missouri in 1993, the theme has been consistent: Raise taxes. And then spend it all. Along the way, the governor has been abetted by the Democrat-controlled House and Senate in Jefferson City.

Now the governor and his Democratic cohorts want to be re-elected. The campaign strategy has firmed up very nicely: More tax and spend.

This theme is based on Carnahan's belief that throwing money at key facets of state government will persuade voters in large blocs to maintain the status quo. This plan has cleverly focused on education (who can oppose hefty school spending without being opposed to good education?).

In his State of the State address this week, the governor was giddy with good fiscal news. There is lots of money coming in to the state, Carnahan said while recommending spending of $13.7 billion in the next fiscal year, a whopping 25 percent increase from the first budget he signed at the beginning of his administration less than three years ago.

But wait. There is more good news, the governor said. Since the state is so flush, let's cut the sales tax (who can be against a tax cut in this day and age?) and, heck, let's throw in some refunds for the next couple of years just for good measure.

The governor's calculated good news will be well-received by many Missourians. Gosh, they will say, the governor has found a way to raise revenue, cut taxes and increase spending. Who could ask for anything more?

Cautious taxpayers, however, will wonder about the slickness of Carnahan's fiscal manipulations. They will know, for example, that the state's coffers are overflowing because they have been heavily taxed -- way too much -- since the governor took office. They will know also that the proposed cut in the state sales tax doesn't come close to the excess revenue anticipated over the next year. And they will know that even with the cut (a measly $150 million a year out of an over-$13 billion budget) is window dressing, not a realistic approach to tax abatement that would fuel continued expansion of the state's economy.

And, most importantly, cautious taxpayers will know that throwing money around is no sure-fire way to bolster the economy, improve education or halt the ever-increasing crime rate -- the three main areas the governor has targeted.

And some voters, too, will find it prudent to question the spending largess that comes in the same election year as a proposed tax cut.