MORE LEGAL WRANGLING OVER REFUNDS

Missouri's state auditor, Margaret Kelly, has been a vigilant watchdog in the matter of tax refunds mandated by the Hancock Amendment. Under that tax lid, the growth in state revenue cannot outpace increases in personal income in the state.

Since 1995, Kelly has been battling to have more revenue counted as part of the revenue stream defined by the Hancock Amendment. But others in state government, particularly in the governor's office, have pushed to have as little revenue as possible counted.

With refund checks for the first two years of excess revenue -- checks for fiscal 1997 will come later -- already in the mail, Kelly has won a small but important victory. Some gambling revenue, related to admission fees and enforcement, is to be counted in the refund formula, the courts say. This would produce another $79 million in refunds.

But the attorney general's office has filed yet another appeal in an effort to keep that money from being refunded. In the process, the attorney general's chief deputy accused Kelly of trying to delay the check being mailed.

If anyone is holding up the refunds, it is the attorney general's office. Kelly has clearly stated that the extra money could be tacked on to the checks to be mailed later. Missourians deserve a quick return of the money they should never have sent to Jefferson City.