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It is used with both of the other systems. It primarily assigns lot numbers to individual sites when land is subdivided. Recorded Plat was developed to simplify the location and description of small parcels. It starts at a beginning point and moves through a series of references points to follow the boundaries of the property back to the beginning point. Metes and Bounds describes property boundaries in terms of reference points. It is based on a grid-type system to make it easier to describe and locate land than the older metes and bounds system that was brought to this country by settlers. Recorded Plat Rectangular survey system was established in the 1700s to describe large tracts of land.