There must be something about the air or the food or the water, or maybe the full moon, which brings out the crazy cat side in New Yorkers. The Washington Post has a report on how Governor Eliot L. Spitzer, struggling to close a $4.4 billion budget gap, has proposed making drug dealers pay tax on their stashes of illegal drugs. The new tax would apply to cocaine, heroin and marijuana, and could be paid with pre-bought “tax stamps” affixed to the bags of dope. Some critics in the legislature are asking what the governor has been smoking. “I guess if it moves, he’ll tax it,” said Republican state Sen. Martin J. Golden, who dubbed the proposal “the crack tax.” Some opponents said that because cocaine and weed would be subject to the new levies, it should more aptly be called “the crack-pot tax.”

California’s Arnold and New York’s Spitzer seem to be in an epic contest to see who is the craziest cat when it comes to cutting down on budget shortfalls. Arnold is closing down state parks and Spitzer is taxing dope dealers….May the best nut win.

And since we’re on the subject of crazy cats, a cat that slipped into the New York subway system and disappeared for 25 days has finally been reunited with its owner. New York resident Ashley Phillips said she was surprised subway workers found Georgia, her 7-month-old feline, after such a long time.

Note to every crazy cat in New York (which virtually includes every commuter in Manattan) - Don’t wander around on the subway and practice the basic rules of NYC subway safety, as defined by the MTA NYC Transit. Most subway accidents result from slips, trips, and falls on stairways when someone is in a rush. The best safety advice we can give you is: slow down when you are on the stairs, and hold the handrail.

And since we’re on the subject of Subway guides, let’s consider a few more. Here’s one on ‘how to pick up women on the subway’. Ask people for directions - this is the best and doesn’t even have to be an “icebreaker” — you should just ask for directions if you’re lost because people here are genuinely helpful. Blackberry: Even if you can’t afford to get it activated, type away on it. Even when underground. Girls will know you are so important you can’t be offline for even a minute…Read books with titles like “What to do with all your money” and “Lawyers guide to having a large member.” [Photo Credit - Clayton Hauck]

In fact, if you’re really so desperate for a subway relationship, and it doesn’t seem to be working, there is a legitimate, if somewhat desperate, way of moving things forward. Just head over to NYC Missed Connections on Craigslist and try to get the ball rolling.

Course, don’t take all this literally, and never do something like Joseph Weir, who tried to kiss, fondle and lick the legs and toes of more than 70 women on the New York subway over three years. Weir said his motivation was to get to know the women, but he recalled that often they would move away when he tried to “taste and touch them.”

Like I said, there’s something about New York.