Unlike most states which draw their waterway-based borders straight down the middle of the river, Delaware owns the entire Delaware River on the uppermost portion of its border with New Jersey. This demarcation was set in 1682, and deeds all territory west of the surveyed low-water mark to belong to Delaware. What makes this interesting is that, due to infill dumped by the Army Corp of Engineers on the Jersey side of the river that extended the beach past the boundary, Delaware now possesses a strip of land 1 km wide that's contiguous with New Jersey. (This interesting phenomenon is known as an exclave.)
Imagine the possibilities. New Jersey has the most expensive car insurance in the country, while Delaware is in ninth place. On the other hand, Delaware has the 7th highest tax per capita, while NJ is 23rd. Here's what you do: First, purchase some waterfront land within the 12 Mile Circle. Then, order a bargeload of gravel. Dump it on the edge of your property. Congratulations! You can now live in New Jersey while parking your car in Delaware!
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