51.   Gov. John Kitzhaber, a Democrat, has proposed trimming state programs, including education and health services, while increasing taxes on cigarettes and alcohol.

52.   Gruber, a professor at the Massachusetts Institute of Technology, remembers telling other policy-makers that economic theory says they should not increase cigarette taxes.

53.   He has banned smoking in the White House and increased excise taxes on cigarettes last year.

54.   He recently co-sponsored a proposal with Sen. Edward Kennedy, D-Mass., to increase cigarette taxes sharply to pay for health insurance for uninsured children.

55.   He said also that the United States would not increase energy taxes to comply with the treaty.

56.   He said that package raised the gasoline tax, increased the tax on Social Security benefits and raised the top income tax rates.

57.   He vowed that the government would crack down on tax evasion and, if that failed to raise revenues, would increase taxes.

58.   History nonetheless suggests that big tax cuts are often followed by periods in which taxes are increased.

59.   House Speaker Thomas M. Finneran has warned that deep cuts will be necessary if taxes are not increased, and that message seems to be sinking in.