What is the test for establishing that a reclamation district exists?

[44 Cal.2d 556] In McPhee v. Reclamation District (1911), 161 Cal. 566, 570, 119 P. 1077, it was stated that if the only remedy of a landowner 'against an attempt to burden her land with assessments levied by unauthorized persons assuming without right to act as a reclamation district, is by quo warranto, and she is proceeding as diligently as may be to assert this remedy, she is entitled in the interim to the protection of a court of equity.' In that case it was noted that defendant district conceded a jurisdictional defect in its organization, which was fatal to its de jure existence, and, also, this court further pointed out that in prior litigation between the same parties (Reclamation District No. 765 v. McPhee (1910), 13 Cal.App. 382, 109 P. 1106) it had been finally adjudicated both that the district, although not validly organized, was a de facto corporation, and that for that reason the landowner could not collaterally question its de jure existence in a proceeding (to enforce its assessments) brought by the district

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