Liberal Senate Democrats on Tuesday had an unusual conservative Republican ally as they unsuccessfully tried to resurrect bills that would increase certain taxes and close some tax loopholes.

Sen. Rod Adair made it clear that he wouldn't vote for any of the proposals to impose new taxes or roll back tax cuts. But the Roswell Republican agreed with progressives that Gov. Bill Richardson's proclamation calling the Legislature into special session unconstitutionally breached the separation of powers by declaring that legislators couldn't consider tax hikes.

"Sen. Feldman's bill is a bad idea," he said, referring to a proposal by Sen. Dede Feldman, D-Albuquerque, to end a gross-receipts tax exemption for some insurance companies. "The question here is are we going to follow the constitution."

But, even with this boost from the political right, there weren't enough votes to rescue the tax bills. Adair joined with 15 Senate Democrats — a majority of Senate Democrats — to vote against accepting a committee finding that Feldman's bill isn't germane to the special session as called by Richardson in his proclamation. But 22 legislators, a majority of which were Republicans, voted to accept the committee report.

Subsequent votes against tax-increase bills involved similar margins or voice votes.

Among those bills were measures to close a loophole that allows out-of-state corporations to avoid state income taxes; to scale back some of the 2003 personal income tax cuts for high-income residents; and to raise taxes on alcohol and cigarettes.

Several similar bills died in the House Rules Committee a day earlier.

The governor's proclamation, issued on the first day of the special session Saturday, specifically said the measures to be considered could not include ones that would raise taxes, eliminate tax credits or deductions or impose new taxes. The proclamation also said the Legislature couldn't consider bills that would cut salaries in state government.

The session was called to deal with a state budget crisis brought on by a huge drop in revenues from the gas and oil industry and other impacts of the global recession.

Sen. Cisco McSorley, D-Albuquerque, protested what he saw as the governor's effort to dictate to the legislative branch. "If we allow this to happen, what would stop any governor from vetoing the budget with the understanding that he and he alone would control the solutions of any special session that would be subsequently called," he said during the debate Tuesday. "If we allow this to happen, we weaken ourselves one more time. .... For this body to roll over and play dead at this crisis in our state history is wrong."

But Senate Republican Whip Bill Payne, R-Albuquerque, accused critics of the governor's proclamation of grandstanding.

He said if senators felt strongly that the proclamation was unconstitutional, they should either ask the state Supreme Court to intervene or to call an end to the special session and convene their own "extraordinary session" — which would take three fifths of the members of the Senate and House and would allow legislators to consider any legislation they want. Payne joked that he was acting as counsel for the governor, "as uncomfortable as that role is."

While Richardson has opposed any tax-increase bills for the special session, Richardson on Monday called for a "working group" of legislators, government staffers and others to study possible revenue increases for next year's 30-day session.

"Already in this session there have been some intriguing proposals introduced," Richardson said in a news release. "However, I believe these must not be injected piecemeal without serious analysis into the present budget calculation but rather should be part of a well-crafted and mapped out package in January."

Contact Steve Terrell at 986-3037 or sterrell@sfnewmexican.com. Read his political blog at roundhouseroundup.com.