Louisiana's political and legal structure has maintained several elements from the times of French and Spanish governance. One example is Louisiana's use of the term "parish" (from the French word 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. Common law is "judge-made" law based on precedent and is the basis of statutes in all other U.S. states. Louisiana's capital is Baton Rouge and its largest city is New Orleans.
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