GARFIELD- Slash taxes. Cut spending.

That was the double barrel message from GOP gubernatorial candidate Chris Christie this afternoon when he addressed an approving crowd of senior citizens in this Bergen County blue collar river town where registered Democrats outnumber Republicans 3-1. 

"New Jersey has the highest unemployment and the highest property taxes in America," said Christie, who's challenging incumbent Democratic Gov. Jon Corzine in a dead heat race with three weeks until Election Day.

"The governor said if he's re-elected he'll raise income taxes," said Christie, the former U.S. Attorney. "In this election, there's a clear choice: Gov. Corzine will raise your taxes and increase spending - and take your money doing it."

He also chastised Corzine for musing about a gas tax hike.

When asked after his speech about invoking the income tax in a roomful of middle class seniors - which Corzine has said he would consider hiking only on the wealthiest New Jerseyans - Christie said Corzine's tax increases have saddled the same small business owners who would receive relief through Christie's proposed business and corporate tax cuts.

Standing in the Frank B. Calandriello Senior Center, Mayor Frank Calandriello backed up Christie.

"Unless I'm mistaken, this is one of the most difficult places in America to make a living, and you know, I have a moving business," said the mayor. 

Christie also made sure to throw an elbow up in the way of independent candidate Chris Daggett, who over the weekend received the Star-Ledger's endorsement for governor.

"Those two guys will raise taxes," Christie said, referring to both Corzine and Daggett. "I say tax less and spend less. We're 50th in America in business tax climate. Do you realize that 450,000 people, according to Rutgers last week, left New Jersey during the McGreevey and Corzine administrations. People can't afford to live here anymore." We're going to put a stop to it and give you more money back.""

The Corzine Administration argues in the face of Christie's entreaties to a beleaguered senior population that the governor expanded eligibility for the state senior freeze program up to the $80,000 income level, "allowing an additional 70,000 seniors and disabled residents to receive state property tax relief, above and beyond the standard Homestead Rebate program."

“Chris Christie can talk all he wants about tax relief," put in Assemblyman John Wisniewski (D-Sayreville), a Corzine ally, "but he would target it to the very wealthy and big corporations at the expense of New Jersey’s middle class."

The Democrat even quoted the Star-Ledger, which just dissed Christie and Corzine but whose endorsement of third party performer Daggett ultimately benefits Corzine, according to both Democrats and Republicans.

“While Christie has chosen to try to deceive voters in recent appearances, he hasn’t changed his mind, he’s only changed his tactics," Wisniewski said. "Given that the Star-Ledger called Christie’s tax plans ‘impossible’ and said they would raise property taxes across New Jersey, it’s not a surprise. Christie continues to show that he is wrong when it matters most to New Jersey."