JEFFERSON CITY - Missouri Senate President James Mathewson accuses U.S. Rep. Mel Hancock of playing partisan politics in his criticism of the General Assembly for passing an education tax increase without a vote of the people.

Hancock, a Republican serving his third term in the U.S. House from a district in Southwest Missouri, is the author of a tax and spending limit approved as a constitutional amendment by voters in 1980.

After lawmakers approved a $310 million tax increase in Senate Bill 380, signed into law by Gov. Mel Carnahan, Hancock announced plans to draft a new version of the amendment designed to close loopholes that he said legislators had taken advantage of.

But Mathewson points out that Hancock was silent last year when then Gov. John Ashcroft, a Republican, proposed a 6-cent increase in the state gas tax without a vote of the people, which was eventually passed.

"Where was Mel Hancock?" asked Mathewson. "He did not travel around the state accusing his fellow Republican governor with violating either the letter or spirit of the Hancock Amendment. I find it curious that Hancock seems to want to put limits on state spending only when a governor from the Democratic Party is in office."

The Senate leader pointed out that Hancock's original three year effort that led to the passage of his amendment was started in 1978 during the administration of Democratic Gov. Joe Teasdale.

"Hancock did not have the same outrage about tax increases or state spending levels under Ashcroft," said Mathewson.

He adds that the "Hancock II" committee being formed now is made up of Republicans.

The Sedalia Democrat takes issue with Hancock's attempt to leave the impression around the state that the legislature and Carnahan violated the amendment by not submitting SB-380 to a statewide vote.

But Mathewson contends Hancock knows full well that the amendment does not require a statewide vote.

"Instead, it requires the General Assembly not to raise taxes beyond certain limits based on the growth of personal income in Missouri," said Mathewson. "The General Assembly always has lived within the limits imposed by the Hancock Amendment. Local governments also have learned to live with its restrictions on their taxing and spending policies."

Mathewson said on several occasions, the legislature has submitted tax increases to statewide votes in keeping with the spirit of Hancock, even though it was not required to do so.

Mathewson is also critical of Hancock for avoiding the issue of who will pay the taxes for the Outstanding Schools Act.

Said Mathewson: "He prefers to simply portray it as the largest tax increase in Missouri history. He does not mention that additional revenue for our public school system will come almost exclusively from increases in taxes on corporations and individuals in the top 15 percent of income brackets. The truth, and Hancock knows this, is the majority of Missourians will not be seriously affected by the bill.

"In contrast, the gasoline tax backed by Ashcroft affected every person in Missouri who operates a motor vehicle."

State Auditor Margaret Kelly has warned that the tax increase might violate provisions of the Hancock Amendment, something Hancock has stressed in his recent comments attacking the legislature and governor.

But Mathewson contends that Kelly's estimate is based on the use of hospital contributions used to attract federal funds. The senator said Ashcroft, as governor, ignored Kelly's estimate and, in an interview with the Associated Press in April, said he felt the auditor was wrong in using the hospital revenue in computing the Hancock limit.

Both Ashcroft and Carnahan used revenue estimates prepared by staff in the Office of Administration for determining the Hancock limit.

Mathewson said the existing Hancock Amendment has worked well, despite what its author is trying to suggest now.

"It was intended to keep state and local spending and tax levels within reasonable limits. Contrary to what Hancock says, the level of state, county and city spending and taxation remain responsible," said Mathewson.

"As Hancock also knows, even with the increase in corporate income taxes contained in the Outstanding Schools Act, Missouri remains one of the lowest taxing states in the nation, and hence is attractive to new industries."