Gov. Mark Sanford made a persuasive case for tax relief on Saturday as he sought to rally public opinion to influence the outcome of the state budget, now in conference committee. To his credit, one of the conferees, Rep. Dan Cooper, acknowledged there is merit to some of the governor's suggestions.

But Rep. Cooper, chairman of the House Ways and Means Committee, also contended, in remarks to The Associated Press, that the lateness of the session will make approval of tax-cut initiatives difficult, at best. To that, we quote Gov. Sanford: "Where there's a will, there's a way."

The governor criticizes the Legislature for endorsing a budget that spends nearly $1 billion in new revenue without providing tax relief. He has recommended a number of tax-relief ideas over the session, with little support from the Legislature. Among those cited at his Saturday rally were tax rebates and a reduction in the state's top tax code. He also has recommended using new revenue instead of a sales-tax increase to provide property-tax relief.

The governor insists that tax relief is still a possibility, even at this point in the session. Certainly, legislators have new revenue information to consider as they finalize their budget deliberations. The state Board of Economic Advisors reported last week that revenues continue to increase. The most recent estimate gives the state another $180 million.

"We ought to take some of that money and send it back to the taxpayers who are sending money to Columbia in the first place," the governor said.

While Mr. Sanford maintained an upbeat tone, Comptroller General Richard Eckstrom's pointed remarks at the rally bear repeating: "The very worst thing that we can do in government is to make excess collections and then shovel that feed into the trough.

"You can never satisfy the appetite of a hog. And the worst thing we could do is feed hogs in this state to the point that they become so bloated that they no longer serve any purpose."

While the House sales tax proposal for property tax relief does set aside some $117 million of the surplus, it's doubtful the House and Senate can come to terms on that controversial measure this session. There are other relief alternatives. Surely legislators don't want to leave taxpayers with the impression that they are merely shoveling tax money into the maw of an insatiable beast.