GOP resistance to upping taxes

Even while the GOP Senate leadership casts about for possible new sources of revenue, resistance to that route is growing among conservative Republican senators, Monitor correspondent Godfrey Sperling Jr. reports.

Sen. Gordon J. Humphrey (R) of New Hampshire is one of those Senate conservatives who believe that President Reagan should move the nation toward a balanced budget, but that it must be done by making even greater spending cuts than Mr. Reagan has proposed.

New taxes, he told a group of reporters over breakfast recently, was ''not the way'' to go. Instead, he said there must be more cuts in spending - ''as we promised the people we would do in the last election.''

Senator Humphrey says that there are about 20 conservative Republicans in the Senate who agree with him on this approach and who don't want new taxes created.