List of parishes in Louisiana
The U.S. state of Louisiana is divided into 64 parishes (French: "paroisses") in the same manner that 48 other states of the United States are divided into counties, and Alaska is divided into boroughs.
Louisiana
The Louisiana political and legal structure has maintained several elements from the times of French and Spanish governance. One is the use of the term "parish" (from the French: "paroisse") in place of "county" for administrative subdivision. Another is the legal system of civil law based on French, German, and Spanish legal codes and ultimately Roman law, as opposed to English common law.