You have to give Gov. David A. Paterson this: He managed to unite the famously feuding factions of the New York State Senate. This week senators passed a unanimous, nonbinding resolution against Paterson's plan to delay New Yorkers' state income tax refund checks.

The proposed delay has become a lightning rod for people's anger about government. The governor wants to hold tax refunds amounting to $500 million for a couple of weeks, in order to cover the state's bills as the fiscal year expires on March 31. Hundreds of thousands of taxpayers could be affected. Not to belittle their outrage, but the governor may be right to suggest this lesser of evils.

Of all the possible ways to prevent the state from becoming insolvent, delaying tax returns is among the least painful. What's better? Another new tax? Is there anything left to tax? Besides, it's been done before. Gov. George Pataki withheld refunds three times in the 1990s for the same reason.

Of course, Paterson's underlying intent is to twist arms in the legislature to pass an on-time budget. Then he wouldn't have to resort to delaying the checks.

Lawmakers are busily wrapping up budget hearings and fending off lobbyists arguing against cuts to their clients' programs. It's time for the legislature to put its budget ideas on the table and stand in favor of something - not simply join as one to say nay to the governor's stopgap measures. hN

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