The U.S. state of Louisiana is divided into 64 parishes in the same way that 48 other states of the United States are divided into counties. Alaska, the other exception, is divided into boroughs and census areas instead. Forty-one parishes are governed by a council called the Police Jury. The other 23 have various other forms of government, including: president-council, council-manager, parish commission, and consolidated parish/city.

Louisiana is a state located in the southern region of the United States. Louisiana is the 31st most extensive and the 25th most populous of the 50 United States. Its capital is Baton Rouge and largest city is New Orleans. Louisiana is the only state in the U.S. with political subdivisions termed parishes, which are the local government's equivalent to counties. The largest parish by population is East Baton Rouge Parish, and the largest by total area is Plaquemines. Louisiana is bordered by Arkansas to the north, Mississippi to the east, Texas to the west, and the Gulf of Mexico to the south.

More Info: en.wikipedia.org