When in the course of human events it becomes necessary to honor the grave sites of Declaration of Independence signers, don't count New Jersey in. It says it can't afford it.

Five Declaration signers are buried in the Garden State: four New Jerseyans and a Pennsylvanian. An effort to preserve their graves, promote their lives and honor them with graveside plaques has stalled in a state that was home to several key Revolutionary War battles and dubs itself the ''Crossroads of the American Revolution.''

A plan to spend $200,000 to spruce up grave sites and mark their locations with new plaques has bounced around the Legislature for more than three years without becoming law, a victim of chronic state budget woes.