The opinion
RILEY, J.
This cause is governed by School District No. 86, Kay County, v. School District No. 71, Kay County, 185 Okla. 270 , 276 Pac. 186 . The opinion in that cause determines the issue as in this cause relative to the power of the excise board to insert an item in the estimate of a school district for transfer purposes against the will and without the consent of the municipial subdivision taxed; accordingly this cause is reversed, with directions to dismiss the action.
BRANSON, C. J., MASON, V. C. J., and HARRISON, LESTER, HUNT, and HEFNER, JJ., concur.