Idaho Code § 31-125
Gem county is described as follows: beginning at the southeast corner of township six (6) north, range one (1) east; thence north twenty-four (24) miles, to the northeast corner of township nine (9) north, range one (1) east; thence east three (3) miles, to the southeast corner of section thirty-three (33), township ten (10) north, range two (2) east; thence north twelve (12) miles, to the southeast corner of section thirty-three (33), township twelve (12) north, range two (2) east; thence east three (3) miles to the southeast corner of township twelve (12) north, range two (2) east; thence north twelve (12) miles to the northeast corner of township thirteen (13) north, range two (2) east; thence west along the north boundary of said township and range, to the intersection with the east boundary of Adams county; thence in a southwesterly direction along the southeast boundary of Adams county, to its intersection with the boundary of Washington county; thence in a southerly direction along the east boundary of Washington county, to its intersection with the north boundary of Canyon county on the north line of township nine (9) north, range one (1) east; thence west along the north boundary of Canyon county to the northwest corner of section three (3), township nine (9) north, range one (1) west; thence south on the section line six (6) miles, to the southeast corner of section thirty-three (33) of said township and range; thence west on the township line between townships eight (8) and nine (9), four (4) miles to the northwest corner of section one (1), township eight (8) north, range two (2) west; thence south on section line four (4) miles, to the southwest corner of section twenty-four (24), said township and range; thence west on section line two (2) miles, to the northwest corner of section twenty-seven (27), said township and range; thence south on section line two (2) miles, to the southeast corner of section thirty-three (33), said township and range; thence west on township line between townships seven (7) and eight (8), seven (7) miles, to the southwest corner of section thirty-three (33), township eight (8) north, range three (3) west; thence south on section line twelve (12) miles, to the southwest corner of section thirty-three (33), township six (6) north, range three (3) west; thence east on township line between townships five (5) and six (6), twenty-two (22) miles, to place of beginning.
County seat-Emmett.
Idaho Code § 31-125