¶1delivered the opinion of the •court.
¶2The relators allege that union high school district No. 1 does not legally exist, for the reason that the *51petitions asked for the consolidation of seven school districts while the election was called to unite five districts. The defendants say that the relators cannot question the legality of the original organization of the high school district, because all of the relators reside in school district No. 25 and none of them pay taxes on property in any of the five school districts which were united by the original organization of the high school district. An examination of this phase of the controversy between the parties will not be necessary, because of the conclusions reached upon another branch of the case, and we shall therefore assume, without deciding, that as a result of the election which was held on August 25, 1914, the five school districts, numbered 35, 39, 41, 43 and 48, were legally consolidated as union high school district No. 1.
¶3The relators have challenged the defendants to show any right or authority for treating school district No. 25 as a part of union high school district No. 1; the defendants justify their acts by alleging that school district No. 25 was legally annexed to the high school district by an election which was ordered and held after the district boundary board had received a petition for annexation from the high school district and a similar petition from school district No. 25 signed by more than one third of the “30 legal voters qualified to vote at school elections in said district, and more than one third of said legal qualified voters of said school district No. 25, to wit, 14 thereof.” The relators reply by saying that the petition from school district No. 25 was only signed by 13 legal voters, because E. Bourgeois neither signed nor authorized her name to be signed to the petition and H. Henriksen was not a legal voter; and “that the number of legal voters of said district is now and was at all times herein re*52ferred to far more than three times the number of legal voters who signed said petition.” The defendants allege and the relators deny that the petition from school district No. 25 contained one third of the legal voters in that district. As a part of their case, and almost at the very beginning of the trial, the defendants, in order “to show the number of legal voters in the district prima facie,” offered, and the court received in evidence, an annual report for the year ending the third Monday in June, 1914, prepared by the-clerk of school district No. 25, filed with the county school superintendent on July 15, 1914, showing the “number of legal voters for school purposes in district at time of making this report” to be 30. The relators met the “prima facie” case of the defendants by offering parol evidence that H. Henriksen was not a legal' voter, that E. Bourgeois did not sign nor authorize her name to be signed to the petition, and that there were 41 legal voters in school district No. 25 when the petition was filed with the district boundary board. The defendants are now arguing that when the district boundary board ordered the election, that tribunal necessarily found the fact to be that the petition was-signed by a sufficient number of legal voters; that parol evidence is not admissible in a quo warranto proceeding, except where fraud is alleged, to show the fact to be that a petition is not signed by a sufficient number of legal voters; that while this proceeding may be “a direct attack on the record sustaining the organization, it is a collateral attack upon a finding of fact, ’ ’ and hence the fact found by the district boundary board is conclusive here, and therefore parol evidence was not admissible to impeach that finding unless it is tainted with fraud.
¶4*53
¶5
“1. When any person shall usurp, intrude into, or unlawfully hold, or exercise any public office, civil or military, or any franchise within this state, or any office in a corporation either public or private, created or formed by or under the authority of this state. * # 3. When any association or number of persons act within this state, as a corporation, without being duly incorporated.”
¶6
¶7
“There is a marked difference between an omission to prove one step in a prescribed course of proceeding and evidence that such step was not taken.”
¶8
¶9The district boundary board is not a court of record, but at the most it is only an inferior tribunal with special and limited powers; the statute which prescribes the procedure for annexing territory to a union high school district does not expressly provide for a hearing on the petition, and makes no mention of an appeal from an order for an election, so that there is no room to claim that another adequate remedy besides quo warranto is available; and the attack made here strikes at the right of the board to act at all and not at the correctness or wisdom of a decision which the board has made after jurisdiction is indubitably con*57ferred. These features readily distinguish the instant case from authorities relied upon by defendants like State v. Briggs, 45 Or. 366 (77 Pac. 750, 78 Pac. 361, 2 Ann. Cas. 424); State v. Port of Bay City, 64 Or. 139 (129 Pac. 496); Stettler v. O’Hara, 69 Or. 519 (139 Pac. 743, Ann. Cas. 1916A, 217); Louisville Co. v. Garrett, 231 U. S. 298 (58 L. Ed. 229, 34 Sup. Ct. Rep. 48); State v. Houser, 122 Wis. 534 (100 N. W. 964); Chicago Co. v. Babcock, 204 U. S. 585 (51 L. Ed. 636, 27 Sup. Ct. Rep. 326); Bate Cases, 234 U. S. 476 (58 L. Ed. 1408, 34 Sup. Ct. Rep. 986); Bridge Co. v. United States, 216 U. S. 177 (54 L. Ed. 435, 30 Sup. Ct. Rep. 356); Howell v. Howell, 151 N. C. 575 (66 S. E. 571); People v. Waite, 213 Ill. 421 (72 N. E. 1087). See, also, Gill v. Commissioners, 160 N. C. 176 (76 S. E. 203, 43 L. R. A. (N. S.) 293), for an explanation of Howell v. Howell, 151 N. C. 575 (66 S. E. 571), and 32 Cyc. 1425, for a statement of the holding in People v. Waite, 213 Ill. 421 (72 N. E. 1087). Quite a different question is presented when an assault is made upon an order or judgment or a court of record, or where another complete remedy is available, or when the attack is against the wisdom of a finding made by an officer or tribunal after jurisdiction has actually attached. Here the complainants strike directly against the right to make the order claiming that jurisdiction was never conferred; and they can go behind the record and show the truth. The judgment is affirmed.
¶10Affirmed. Eehearing Denied.