The defendant has perfected this appeal and as grounds for reversal, among other propositions, urges that the defendant could maintain its offices in the municipal building of the city of Seminole and use the gas furnished to said building without assuming any liability to the plaintiff for any part of the gas so furnished. Our attention is called to Board of County Commissioners of Tulsa County v. Oklahoma Natural Gas Co., 182 Okla. 527, 78 P.2d 800; Oklahoma Natural Gas Corp. v. City of Enid, 179 Okla. 283, 65 P.2d 440. An examination of the cases cited will reveal that they are authority for the rule that where an appropriation has been made for the purpose of furnishing fuel and fuel has been furnished to a municipality without a specific contract and claims are filed therefor and allowed that they become valid obligations to the extent of the unexpended funds on hand for that purpose; but they do not have any application to a situation where the service for which claim is made has not been rendered at the instance or request of the municipality and where denial of liability contractual or otherwise has been communicated to the parties furnishing such service at the inception of any claim of liability against the municipality. Before recovery could be had, plaintiff had the burden of first establishing either an implied or express contractual liability.

14] (1971); 62 O.S. 310.1 [ 62-310.1] (1971), 62 O.S. 474 [ 62-474] — 62 O.S. 476 [ 62-476] (1971); Board of County Commissioners of Tulsa County v. Oklahoma Natural Gas Co., 182 Okl. 527, 78 P.2d 800 (1938). Thus, if you mean by your question — may the Board of County Commissioners spend more than 1/12 of the total appropriation for a specific purpose each and every month — then the answer is no, because obviously, if the Board spends more than 1/12 every month for twelve months, it will have exceeded its annual appropriation. If, on the other hand, you mean — may the Board of County Commissioners spend more than 1/12 in a given month while correspondingly spending less than 1/12 in another month — then the answer is yes, as long as it does not exceed the total amount of its appropriation for each purpose.