2 BULLETIN 1177, U. S. DEPARTMENT OF AGRICULTURE. 
viding a water supply for the irrigation of lands embraced within its 
boundaries, possessed of power to issue bonds, and deriving its 
revenue primarily from assessments levied upon the land. 
The fundamental attributes of an irrigation district are: 
(a) It is a public corporation, a political subdivision of a State, 
created under authority of the State legislature through the county 
governing body at the instance of the landowners or citizens, as the 
case may be, of the particular territory involved. Being public and 
political, the formation of a district is not dependent upon the con- 
sent of all persons concerned, but may be brought about against the 
wishes of the minority. In this respect the district differs funda- 
mentally from the voluntary cooperative or the commercial irrigation 
company. 2 
(b) It is a cooperative undertaking, a self-governing institution, 
owned, managed, and operated by the landowners or citizens within 
the district. Supervision by State officials is provided for to the 
extent of seeing that the laws are enforced, and in most States 
is extended in greater or less degree over organization, plans and 
estimates prior to bond issues, and construction of works. 
(c) It may issue bonds for the construction or acquisition of irriga- 
tion works, which bonds are payable from the proceeds of assessments 
levied upon the land. 
(d) Hence, it has the taxing power. Each assessment becomes a 
lien upon the land. While the ultimate source of revenue, therefore, 
is the assessment, an additional source frequently provided for is the 
toll charged for water. Other revenue may in some cases be obtained 
from the sale or rental of water or power to lands or persons outside 
the district. 
0) Finally, the purpose of the irrigation district is to obtain a 
water supply and to distribute the water for the irrigation of lands 
within the district. Additional authority is granted irrigation districts, 
almost without exception, to provide for drainage. In some States 
districts may also develop electric power. These additional powers, 
however, are subsidiary and are intended to make more effective 
the principal function of the organization, which is to provide for 
irrigation. 
In recent years other types of districts for irrigation purposes have 
been authorized in several States, in addition to the usual type of 
irrigation district to which this discussion refers. 
Table 1 summarizes by States the irrigation districts formed to 
December 31, 1921, and Figure 1 shows their location. 
2 The constitutionality of the irrigation district law was upheld by the United States Supreme Court 
in the case of Fallbrook Irrigation District v. Bradley, 164 U. S. 112, decided November 16, 1896. For a 
discussion of the legal nature of the irrigation district, reference is made to the Handbook of the Irri- 
gation District Laws of the Seventeen "Western States of the United States, by Will R. King, chief coun- 
sel, U. S. Reclamation Service, and E. W. Burr, district counsel, U. S. Reclamation Service. This 
publication contains a discussion of the powers and functions of irrigation districts, with references to 
decisions of the courts, and abstracts of the various irrigation district statutes in force in 1919. 
