Liquor Dealers Credit Control, Inc. v. Comptroller of the Treasury

Barnes, J.,

filed the following dissenting opinion.

I dissent because in my opinion the majority has not properly construed Code (1957) Article 81, Section 342(b), as amended by the Acts of 1958, Chapter 91.

As is pointed out in the majority opinion the purpose of the amendatory language in the Acts of 1958, Chapter 91 was to make it clear that the lien provided for in Section 342(b) would apply to personal property as well as to real property, Judge Charles C. Marbury having ruled at nisi prius that it did not apply to personalty. This is quite clear from the title to Chapter 91 which states,…