40 acres of ground,
everybody around grows lower 40
You can always make a couple bales
to the acre on lower 40
The cotton grows tall and
the grass does too
The work is hard and the profits are few
To pay the taxes when they come due
Down on Lower 40
The Internal Revenue said
the tax was overdue
On Lower 40
We would have to pay or else move away
From Lower 40
They said it was a part of
a nationwide plan
They were gonna send a revenue man
to get the money
Or get that land called Lower 40
The tax man came just after
the rain to Lower 40
Pa said he'd shoot
if he put one boot on Lower 40
He said this land belongs to me,
I pay for it once and the title is free
If you don't leave it,
then there's gonna be
trouble on Lower Forty
The tax man frowned and put his
boot down on Lower Forty
Pa started shootin'
but he didn't hit nothin' but Lower 40
The sheriff came, took him away
Now we've got the tax
and he's bailed the pay
We had to do it, there's no other way
But mortgage old Lower 40
Forty acres of ground,
everybody around calls Lower Forty
You can always make a couple bales
to the acre on Lower Forty
The cotton grows tall but
the grass does too
The work is hard and the profits are few
To pay the mortgage when it comes due