As Gov. Linda Lingle winds down her second term, there is plenty of speculation that she has already moved on to other plans, other goals. That is, she's just phoning it in.

Of course, that was never true. A look at Lingle's daily schedule will tell you that. This week, in addition to dealing with the myriad details of the daily grind of administration, Lingle could be found on her weekly radio show, cheering on students at a robotics competition, dedicating buildings and honoring distinguished UH graduates, among other functions.

But more to the political point, as Advertiser government writer Derrick DePledge reports, Lingle will stage a major public relations event tomorrow to demonstrate her opposition to a package of tax increases proposed by Democrats in the state Legislature.

The governor has invited the public in to witness her veto of a number of bills designed to raise income, hotel room, luxury home and other taxes. If enough guests show up, she'll conduct the execution in the rotunda of the Capitol.

It has been reported that she will even veto a "barrel" tax on oil imports, which would raise money but would also fund efforts toward energy self-sufficiency — a goal close to Lingle's heart.

Never mind that it is almost certain the majority Democrats will override Lingle's veto. This veto ceremony is designed to make it clear that Lingle is on the job and determined not to passively accept whatever the Democrats in the Legislature are up to.

In short, it is a political gesture. Not the kind of thing one would expect from someone who has checked out.

It is also not the kind of gesture one would expect from an executive who feels there is still room for negotiation and compromise with the majority from the other party.

If there were a middle-ground solution in sight on taxes or some of the other issues Lingle cares about (her "recreational renaissance" initiative is an example), we would not be hearing about these public extravaganzas.

It's obvious that Lingle sees that a line in the sand has been drawn.

After a period in which she stressed cooperation and inside-the-Capitol negotiation with the Democrats, Lingle is returning to what she does best: going over the head of the regular political process and dealing directly with the public.

That tells you two things: One, the governor is not finished with her efforts to make a mark on this state. And two, she will not go quietly into the political night.

Jerry Burris' column appears Wednesdays in this space. See his blog at blogs.honoluluadvertiser.com/akamaipolitics. Reach him at jrryburris@yahoo.com.