You'll see it more often in areas where rivers make up the border between counties. It's quite commonplace here in the East, because it was settled so early in the nation's history. Also, some of the rural routes located on the outskirts of a town may lie in another county.
Pennsylvania was one of the original 13 colonies, so it's not uncommon to see legal descriptions from the 1700's which read, "Beginning at a pile of stones, thence east 200 perches along the creek to a point where Jebediah Smith shot the Indian..." Just thought that was an interesting little factoid.
Regards,
Scott
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