If I correctly understand your goal, perhaps File::Find and File::Slurp will be helpful:

use Modern::Perl;
use File::Find;
use File::Slurp qw/read_file/;

my $startDir = '.';

find( { wanted => \&countLines, }, $startDir );

sub countLines {
    /\.txt$/ or return;

    my $completePath = $File::Find::name;
    my $curDir       = $File::Find::dir;
    my $curFile      = $_;

    my @fileLines = read_file $curFile;
    my $numLines  = @fileLines;
    say "Cur dir: $curDir; Cur file: $curFile; Num Lines: $numLines";
}
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Partial output:

Cur dir: ./test/test bbb; Cur file: B.txt; Num Lines: 6
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The script above will start at $startDir and descent into directories, processing only *.txt files. Consider using a hash (key = $curDir; val = totLines) to store totalFileLines per directory.

Hope this helps!

I think I see your logic, I can probably also just do an if/else to see if curdir matches to compare and contrast. I slightly modified the code to do this, but I'm getting no returns. Where am I going wrong? $dir is current working directory

find(\&countLines, $dir);

sub countLines {
    /\.txt$/ or return;

    my $completePath = $File::Find::name;
    my $curDir       = $File::Find::dir;
    my $curFile      = $_;

    tie my @filelines, 'Tie::File', $curFile or die;
    my $numLines = @filelines;
    print "Cur dir: $curDir; Cur file: $curFile; Num Lines: $numLines 
+\n";
}
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Let me first address another issue... Tie::File can be rather slow--especially when used on large files. This is why I used File::Slurp for the line count. Also, remember that you should untie the formerly tied array when done with it.

I ran your subroutine, adding untie @filelines; before the end of the code block, and it executed just fine (it ran fine w/o that addition, too, but it's best to follow a tie with an untie). I'm unsure why you're not getting any output from the routine...