Initially the state of Louisiana was divided into counties, but these were poorly organized and it was found the parishes that had been established by the France and Spain, both Catholic countries worked better as a means of division. Louisiana's parishes are based on a method of ecclesiastical division.
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There are 48 states with counties and 2 states with parishes. States like Louisiana and Alaska have parishes instead of counties.
Louisiana
Louisiana is the state divided into parishes, rather than counties like most other states.
Louisiana was founded by the Spanish and French governments which were mostly Roman Catholic. Louisiana was broken up into "church" parishes. Later on, counties were added and some of the parishes became counties, but the boundaries of the "county" lines were rather changeable. So, later on, the parishes were reinstated.
There are 3,142 counties in the United States, spread across 50 states. Parishes are found in the state of Louisiana and there are a total of 64 parishes in the state.