delivered the opinion of the court.
Section 798, L. O. L., enumerates the presumptions that are conclusive. It is enacted by Section 799, L. 0. L., that all other presumptions are satisfactory, unless overcome. These are denominated “disputable presumptions,” and may be controverted by other evidence, among which is that contained in subdivision 15 (Section 799, L. 0. L.), “that official duty has been regularly performed.”
The act referred to (Laws of 1909, p. 57) makes it the official duty of the State boárd to prepare a tabulated statement of expenses and deficiencies to which the State will be subject during the fiscal year, for which the levy of taxes is computed, and, after deducting any available surplus, to apportion among the several counties the amount of revenue necessary to be raised for the ensuing year for State purposes.
In the case of School District No. Two v. Lambert, 28 Or. 209 (42 Pac. 221), Mr. Justice Moore, at page 220 of 28 Or., at page 224 of 42 Pac., of the opinion, said:
“It is another rule equally well settled that it is unnecessary to allege in a pleading any facts the existence*381 of which the law will presume; * * and, since the law presumes that official duty has been regularly performed, * * it was unnecessary to allege any facts showing the method by which the county superintendent arrived at the conclusion that there were 150 persons of school age in district No. 2.”
Reversed : Judgment Rendered for Appellant.