While New York Gov. Eliot Spitzer has made many vocal and public promises not to raise income taxes, he is also exploring several potential revenue sources that will hit taxpayers just as hard.

Some county executives #- Republican and Democrat #- say Spitzer's plan to shift some state costs to the counties will force counties to make up the difference by raising property taxes.

Tax revenue might be increased next year if Spitzer is successful in having small cigars reclassified as cigarettes and flavored alcohol drinks taxed the same as liquor.

Increasing fees paid by health insurance companies doing business in the state is another trick. If the state intends to reap an additional $50 million from insurance providers, the cost of doing business will surely be passed on to the consumer.

The governor also wants to force Amazon.com and other Internet retailers to begin collecting sales tax on purchases made by New Yorkers, hoping to bring in an additional $47 million a year.

Then there's the $15 fee on auto insurance policies that critics point to as yet another hit on the middle class.

With a proposed budget that raises spending 4.8 percent, the money has to come from somewhere.

Holding the line on income and property taxes doesn't do any good if the cost of living and doing business in New York continues to rise.

We suggest that instead of looking for creative new ways to have New Yorkers pay more for goods and services, the state look for areas to cut spending.

Spitzer can't expect kudos for keeping taxes steady when he's looking for other ways to nickel and dime New Yorkers. Whether it's an income tax, a user fee, or a more expensive insurance policy, the money is still coming out of peoples'

pockets.