Idaho Code § 31-123
Franklin county is described as follows: beginning at a point on the boundary line between the states of Utah and Idaho where the same is intersected by the section line between sections twenty-six (26) and twenty-seven (27), township sixteen (16) south, range thirty-seven (37) east;
Western boundary. Thence in a northerly direction along the section line as now surveyed to the southeast corner of section twenty-seven (27), township fourteen (14) south, range thirty-seven (37) east; thence easterly along section line as now surveyed, to the southeast corner of section twenty-six (26), township fourteen (14) south, range thirty-seven (37) east; thence continuing easterly along said line to a point which, when surveyed, will be the southeast corner of section twenty-five (25), township fourteen (14) south, range thirty-seven (37) east; thence northerly along the western boundary of township fourteen (14) south, range thirty-eight (38) east, as now surveyed, to its intersection with the one-sixteenth (1/16) section line eighty (80) rods, more or less, south of the township line between townships thirteen (13) and fourteen (14) south;
Northern boundary. Thence east to the western boundary line of Bear Lake county;
Eastern boundary. Thence in a southerly direction along the western boundary of Bear Lake county to its intersection with the boundary between the states of Idaho and Utah;
Southern boundary. Thence westerly along the said boundary line to the point of beginning.
County seat-Preston.
Idaho Code § 31-123