OPINION — AG — **** BOATS AND MOTORS — REFUND OF TAXES **** SINCE THERE IS NO APPROPRIATION FOR THE REFUNDS IN SECTION 3 OF O.S.L. 1970, CH. 50, SAID SECTION IS NOT ENFORCEABLE, SINCE PAYMENTS MADE THEREUNDER WOULD VIOLATE ARTICLE V, SECTION 55 OF THE OKLAHOMA CONSTITUTION. CITE: 68 O.S. 1969 Supp., 228 [68-228], 63 O.S. 1969 Supp., 804.2 [63-804.2] (MARVIN E. SPEARS)