Idaho Code § 31-106
Bear Lake county is described as follows: beginning at the twenty-third (23d) mile post on the boundary line between Utah and Idaho;
Western boundary. Thence northerly along the summit of the range of mountains between Cache valley and Bear Lake valley to the corner of townships nine (9) and ten (10) south, range forty-one (41) east;
Northern boundary. Thence east twelve (12) miles; thence north to the summit of the divide between the waters of Bear river and the waters of Blackfoot river; thence easterly along said last named summit to the line between Wyoming and Idaho;
Eastern boundary. Thence south on said last named line to the southeast corner of Idaho;
Southern boundary. Thence west to the place of beginning.
County seat-Paris.
Idaho Code § 31-106