By Debra Jasper
Enquirer Columbus Bureau

CLEVELAND - The Democratic and Republican candidates for governor jabbed each other over taxes, the economy, gay rights and tobacco money in their final debate before Tuesday's election.

The debate at the Cleveland City Club came as a statewide poll showed that Republican Gov. Bob Taft's lead over Democrat Tim Hagan stood at 18 percentage points.

The SurveyUSA poll for WCPO-TV (Channel 9) had Mr. Taft with 57 percent, Mr. Hagan with 39 percent and 3 percent undecided. The survey of 725 likely voters was taken Oct. 29-Oct. 31 and has a margin of error of 3.8 percentage points.

Unlike the first two debates, Mr. Hagan was more focused in his opening, blaming Mr. Taft and 12 years of one-party Republican rule for Ohio's financial crisis.

"The deficit we have, the $4 billion that Bob refuses to admit exists ... undermines our ability to deal with problems in this state," Mr. Hagan said. "I offered a plan. Mr. Taft has yet to offer his resolution for addressing the deficit and for what he will do in the next four years."

Mr. Taft again said it is "premature" to talk about how he will address a possible deficit in the next budget term, which starts in July. He said if he needs more money to balance the budget he will close tax loopholes and cut spending, although he didn't say which taxes he would raise or where he would make those cuts.

The governor said what he would not do is expand gambling to raise tax dollars to make ends meet.

"Tim Hagan is down on Ohio. Tim, you are wrong. And the few ideas you have for Ohio, they're wrong, too," the governor said in his opening speech. "Ohio doesn't need a governor who would subvert state law by commuting every death penalty case. It doesn't need a risky budget scheme that depends on casino gambling."

Unlike the other two debates, this one featured the independent candidate, John Eastman.

Mr. Eastman repeatedly pushed for a temporary new tax to pay for more education and called for reforming a political system corrupted by corporate donations.

"It's toxic democracy," he said.

Mr. Hagan, who was hoarse from campaigning, said if elected he would focus on the following issues, in order: lowering property taxes, supporting primary and secondary education, making college affordable, lowering prescription drug costs and addressing campaign finance reform.

Unlike in previous debates, the candidates took questions from an audience of nearly 700.

One questioner asked the candidates to pledge they would use tobacco settlement money only for the prevention of smoking.

Mr. Taft declined to make that promise, instead saying, "My pledge is we will continue to provide adequate dollars to campaign against smoking."

Mr. Hagan said Mr. Taft used $600 million that was supposed to go toward preventing smoking on balancing the budget. Mr. Hagan and Mr. Eastman said they would spend tobacco money on a prevention campaign.

The candidates were also asked where they stand on a law to prohibit discrimination based on sexual orientation. Mr. Eastman said, "The last I knew, gays and lesbians were people. They should have the same rights."

Mr. Taft said his administration would not tolerate discrimination based on race, religion or sexual preference. But he added he also supports a state law that recognizes that marriage is a bond between a man and a woman.

Mr. Hagan didn't say where he stood on the law, but he said the governor has exploited the issue of the sanctity of marriage.

"Gays and lesbians are our daughters and sons. They have the right to love who they want when they want," Mr. Hagan said. "I stand with my gay and lesbian friends and you have insulted them as human beings."

Mr. Taft, who seemed more relaxed than in previous debates, cracked a joke when asked which of the Hagan-backed tax levies for abused children, the mentally retarded and other good causes he would have opposed.

"Obviously," Mr. Taft told the questioner, "You are not among the 10 percent of undecided voters."

Mr. Taft declined to answer but noted Mr. Hagan was a Cuyahoga County Commissioner at a time when the county had the highest property tax rates and sales tax rates in the state.

Mr. Hagan retorted, "Bob, you are confused. Republicans and Democrats supported those levies. The proudest moment of my public life is to chair mental retardation levies and human services levies."

After the debate, Louis Berroteran, vice president of government relations for the Greater Akron Chamber of Commerce, said Mr. Hagan answered the questions the most directly and "showed the most fire."

Mr. Berroteran said he is voting for the Democratic candidate this year. "I think we've had business as usual and it's time to go a different direction," he said.

John Pratt, a consultant for Deloitte and Touche, a financial services firm, said he thought the debate "was a draw," but he will probably vote for Mr. Taft.

"The problem I have is the Democrats want to fund this and fund that but eventually it's me and you who have to pay for everything they can't say no to," he said.

E-mail djasper@enquirer.com