MILLTOWN, N.J. (AP) _ Gov. Christie Whitman marked the Fourth of July holiday Tuesday by signing the final phase of her income tax cuts into law.

The legislation will reduce income taxes by 15 percent for most taxpayers, bringing to 30 percent the cuts enacted during the Republican governor's first 19 months in office.

``I feel the tax cuts are necessary,'' said Milltown resident Harold Van Hise, a music teacher who attended the signing ceremony after the town's parade. ``There are going to be some people hurt by it, but whenever you try to do things, not everybody is going to be happy.''

Others were more skeptical.

``Let's see what happens down the road,'' said warehouse worker Frank Zukowski. ``I heard there was a lot of borrowing to make this thing become a reality.''

Supporters say the cuts will return $593 million a year to taxpayers. Critics say they chop a hole in a $16 billion budget that analysts say could fall $383 million short in revenues.

The tax cuts total 30 percent for individuals with incomes up to $40,000 and families with incomes up to $80,000. The cuts total 23 percent for families earning up to $150,000 and 10 percent for families above that level.