Among the many absurdities proposed by New York State Governor Eliot Spitzer in his 2008-09 Executive Budget is a plan to tax illegal drugs such as cocaine and marijuana. The governor is hoping to use the revenue collected from drug dealers to help close the state budget deficit.

Under his proposal, drug dealers would voluntarily purchase tax stamps through the State Department of Taxation and Finance and affix them to the drugs they sell.

It's absurd that Governor Spitzer is relying on the sale of illegal drugs to balance the books in New York State. If the governor wants to raise revenues from drug dealers then instead of advocating this bizarre and convoluted plan, he should work with the legislature to increase the fines and penalties imposed on dealers when they are convicted.

The governor's so-called "crack tax" proposal also provides a confidentiality clause to protect drug dealers. Under his plan, drug dealers who pay the tax would not be turned over to the police by state tax officials.

The governor needs to refocus his attention to real proposals that will save taxpayers money, provide students with a quality education and protect our citizens, not put them in further danger.

Senator Charles J. Fuschillo, Jr.