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Oregon Senate candidates Gordon Smith (R) and Jeff Merkley (D) are going after each other's tax records, as the incumbent Smith seeks to portray his opponent as a typical tax-and-spend liberal and Merkley gets more help from state and national Democrats in portraying Smith as a George Bush Republican.

Smith went on the offensive last week, launching twin TV ads lambasting Merkley for raising taxes "44 times" while serving in Oregon's legislature. Merkley "voted for the two largest tax increases in Oregon history," an announcer charges in "44 Times" (subscription), adding that there is barely a single demographic group that has been spared from the increased fiscal burden he helped to create. "Every Night" (subscription) uses video footage of Merkley against the candidate. He is shown telling an audience, "I advocate for tax hikes every night in living rooms across Oregon." "Jeff Merkley isn't kidding," an announcer quips. He's "voted for higher taxes on seniors, farms and income."

The Democratic Senatorial Campaign Committee came to Merkley's aid today, as he still lags far behind Gordon in fundraising revenue and has yet to run a general election ad of his own. "It didn't take long for Gordon Smith to launch misleading negative ads," an announcer remarks in the DSCC's "Long" (subscription).

The ad goes on to link Smith to President Bush on taxes. "Smith has voted repeatedly with George Bush to give tax breaks to the wealthy, tax breaks to big oil, tax breaks to corporations that ship our jobs overseas," the announcer claims. He goes on to accuse Smith of being willing to "say anything" to get elected. "But his record in Washington speaks for itself," the spot concludes.

Meanwhile, the Democratic Party of Oregon continues to run ads that it claims are issue-based, but that feature Merkley plugging his record as Oregon's House Speaker. "Burden" (subscription) begins with a shot of the U.S. Capitol, as an announcer proclaims: "They're out of control: record deficits, $9 trillion in debt, more tax burden on the middle class." Merkley, portraying himself as a Washington outsider, appears and explains how he has "worked to put the middle class first."

When asked whether or not the Oregon Democrats were violating any federal election laws by running "issue ads" featuring the party's candidate for Senate, spokesman Marc Siegel criticized Smith for complaining to the Federal Election Commission. "It's unbecoming of a sitting U.S. senator to file frivolous complaints" in the midst of an important election, Siegel said. He defended the ads, saying they are "part of a broad effort to talk to Democrats about Democratic issues" such as "fighting crime" and "changing the culture in Washington."

Polls show Smith's early lead narrowing over the last several months. But he maintains a huge cash advantage over Merkley, reporting about $4.5 million cash on hand at the end of June, compared with Merkley's $564,000.