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DURING LAST FALL'S CAMPAIGN, Governor Jesse Ventura often talked about lower taxes and smaller government, positions that struck a chord with business leaders. But after the governor's first 100 days, there's some cautious grumbling in the business community, that they heard a republican philosophy but are seeing Democratic policies.

David Carlsen, the chairman of the Minnesota Chamber of Commerce, says he likes Ventura's calls for lower taxes, but the governor's actual tax policy concerns him. Ventura's proposed income-tax cuts left the highest tax bracket untouched.

Minnesota Chamber of Commerce President David Olson says it's premature to judge the governor, but he thought Ventura would be more aggressive on cutting income taxes. Olson says he'd like to see the Legislature continue to reduce business property taxes instead of a study of the property tax system the governor wants. Some business leaders say the governor's philosophy sounds Republican, but his policies have a Democratic slant.