Tax Records "Tax records are available at the respective county courthouses and in the Arkansas History Commission. Nearly 600 tax books, original or microfilmed, for Arkansas counties are included in the collection at the Commission. Legislation was enacted in Arkansas which required that copies of early county tax records be sent to the state auditor in Little Rock. Where county records were lost, the state auditor's copies are especially valuable. Personal property tax records have been published for a few counties. Tax lists, along with other sources, are being used to reconstruct the lost 1890 federal population census." (Source: Ancestry's Red Book: American State, County, and Town Sources )