Mayor of Baltimore v. Comptroller of the Treasury

At issue here is whether the Comptroller of the Treasury (Comptroller) may attach the wages of an employee of the Mayor and City Council of Baltimore (the City) in order to collect on a recorded lien for delinquent retail sales taxes, interest and penalty. The Comptroller’s position is that the claim of the State, as the superior sovereign, prevails over any immunity which the City might otherwise enjoy from being made a garnishee. In opposition the City contends, inter alia, that the General Assembly did not intend that the procedures available to the Comptroller for the collection of retail…