An opponent of the special session, the recently repealed computer services tax and the legalization of slots, Mr. Franchot has been blasted during the past year, most strongly by Mr. Miller, who in February labeled him an "embarrassment to the state of Maryland."

Sen. Ed DeGrange Sr., D-Glen Burnie, also filed an ethics complaint during the session when the comptroller voluntarily released the salaries of state employees to the media, a charge the State Ethics Commission this week declined to pursue.

"I'm not going to let the Senate president or anyone else intimidate me and tell me to shut up," the comptroller said during an editorial board meeting yesterday with The Capital. "I'm with them 90 percent of the time. The 10 percent of the time I am not with them, they really want to crush me as an example."

The comptroller did list some of the things he has accomplished with the help of Mr. O'Malley and the legislature.

For example, $2 million was invested in the office's computers to bring them up-to-date with the Internal Revenue Service, which will bring in an estimated $25 million this year from tax scofflaws, and legislation was passed this year to regulate for-profit tax preparers.

Mr. Franchot also noted his vigorous attempts to end corporate tax evasion, citing a recent court decision mandating that Classics Chicago, a subsidiary of Talbots Inc., pay the state more than $1 million in back taxes.

But the dysfunctional political environment in Maryland makes such successes difficult, he said.

Echoing statements he made last year, Mr. Franchot said the collection of taxes passed to close most of the state's $1.5 billion deficit was done in an ad hoc manner without the careful analysis that is needed for such work.

"Right now we have the worst of all worlds," he said. "We have a regressive package largely made up of sales tax and slots and we don't have a solution to the deficit."

Although Mr. Franchot did sponsor a slots bill during his 20-year career in the House of Delegates, he said it was a "mistake." Recently, the comptroller has been a consistent opponent of slots because of their social costs and potential proliferation and he predicted the referendum to authorize up to 15,000 of them will fail in November.

Mr. Franchot denied his opposition is part of a political platform, and when asked if he sees himself as ever running for governor, he said "I don't."

"It is not about O'Malley or me," he said. "It is about whether this state wants to go at this point down the path of slot machine gambling. We've done that before in Maryland, it was a disaster."

Although describing Mr. Miller as a "wonderful guy," the comptroller compared him to William M. "Boss" Tweed, the 19th-century New York politician who ran the Tammany Hall political machine.

"He's kind of like 'Boss Tweed' … He's got a bigger-than-life persona and he dominates the landscape up there," he said.

Expounding on the comparison later on the interview, Mr. Franchot said there are two Marylands: one inside State Circle, the other outside. Decisions are made too quickly in Annapolis, and legislation is rammed through like a runaway train, he said.

"It's just a machine," Mr. Franchot said. "It's a Tammany Hall approach to politics. It brooks no dissent or opposition."

Mr. Miller dismissed the comptroller's comparison and said he has confidence in his abilities and reputation. The problem surrounding Mr. Franchot is he focuses more on self-promotion than being the tax collector, he said.

"He constantly tries to find ways to make himself appear in favor of the public no matter how ludicrous his position might be," Mr. Miller said, noting Mr. Franchot's belief that greater investment in the life sciences industry could help solve the state's budget issues. "He is a bright guy and he could do better."

The senate president doubted the lambasting of Annapolis is anything but an attempt by an "ultra-liberal from Takoma Park" to secure the votes of more moderate voters by criticizing hard decisions he didn't have to make.

"He's angered his friends and colleagues," Mr. Miller said. "He is like the person who waits until the battle is over … and he shoots the wounded."