The Parish seat reference article from the English Wikipedia on 24-Apr-2004
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Parish seat

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A parish seat is the administrative center of a parish in the US state of Louisiana. Unlike the vast majority of states of the United States (all others except Alaska), and largely because of its rich cultural ties to France, Louisiana is divided into Parishes, as opposed to Counties. Therefore, a parish seat is a city which is the capital of a parish. It is generally equivalent to the county seat in other U.S. States. Note that in the United Kingdom, the term "county town" is usually used for the same purpose.

Parish-wide politics and government are conducted here. The parish courthouse and parish administration are usually located in the parish seat.