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Related to parallels of latitude: Tropic of Cancer, longitude
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The parallels of latitude run horizontal and parallel, as they do on the sphere, but as one goes north and south from the equator, they spread out more widely, too.
But Mercator developed his projection to portray the parallels of latitude and the meridians of longitude as straight lines, a boon to mariners charting their courses across wide expanses of ocean.
The projected parallels of latitude are equally spaced and parallel in the map and the projected meridians show symmetric convergence across each image and around the central meridian.
However, as Peru points out in respect of its own Decree, while these instruments define the northern and southern limits of districts with some specificity (by reference to parallels of latitude), that is not the case for those limits abutting international boundaries between Ecuador and Peru, Peru and Chile, or Chile and Argentina.