A corner at the intersection of a surveyed boundary with a previously established boundary line. In surveying the public lands of the USA, when the line connecting the last section corner and the corner to be reached on an established township boundary departs from the astronomic meridian by more than the allowable amount, the line being surveyed is extended in a cardinal direction to an intersection with the township boundary, where a closing corner is established and a connexion made to the previously established corner. A closing corner is established at the intersection of a line being surveyed with a previously established township boundary to avoid excessive deviation from a cardinal direction which might be required to connect with the intended corner on that boundary. A closing corner is also established at the intersection of a township, range, or section line with the boundary of a previously surveyed and segregated tract of land such as a private land claim, mineral claim, etc.