Governor Eliot Spitzer has already built himself quite the record in his first term running New York. He has conducted a politically-motivated investigation of his main opponent in the state legislature and then co-opted the man supposedly investigating him, and he briefly demanded that illegal immigrants get drivers licenses. Now he wants to raise taxes in order to help solve a massive deficit -- but you're not going to believe how he wants to do it: If you can't beat it, tax it. That seems to be the axiom in New York these days, where Gov. Eliot L. Spitzer (D),...