If the ballot titles for the tax referenda in the Jan. 26, 2010, election sound a little on the bright and cheery side, it's because they were written by legislators who want the tax bills to pass.

The ballot titles are for Measures 66 and 67. The first would raise income taxes on individual taxpayers who make more than $125,000 a year, double that for joint returns. The second would raise taxes on businesses.

It is hard to argue with the facts the ballot titles recite. But they also draw conclusions and make arguments in favor of the bills, while saying not a word on those points that opponents cite.

For instance, the legislature's language says that the tax increases would provide funds "currently budgeted for education, health care, public safety (and) other services." True. But it's also true that if the tax hikes are rejected, the legislature could fund those items in a different way, the way Republican opponents of the increases proposed in vain.

The legislature's explanatory statement says that the income tax increases under measure 66 would be established "beginning in tax year 2009." It might have been even more "explanatory" to point out that tax year 2009 is almost over and the tax hikes therefore would be retroactive. This would be of interest to anyone who may end up owing taxes that otherwise would have been withheld.

The statement for Measure 67 notes that "under current law, corporations conducting business in Oregon pay a $10 minimum tax." Chances are that if they are earning money, they pay a heck of a lot more. About the only way they would pay the minimum $10 is if they lost money. So the question becomes: Why would a state charge more for the privilege of losing money in Oregon?

There's no mention of that sentiment in the legislators' ballot statement, of course.

The majority of the 2009 legislature wants these taxes to pass. So it assigned the ballot writing task to a committee of four majority Democrats and two minority Republicans.

That doesn't seem exactly fair. But what did you expect? (hh)