Clark v. Eagerton

We have in this state no statute expressly authorizing commissioners’ courts to supply and establish lost county records. But those courts are • intrusted with all the authority and jurisdiction, whether legislative, judicial, or' executive, committed by law to the counties. Commissioners’ Court v. Moore, 53 Ala. 25. And in the' exercise of its general powers of supervision and control .over county affairs and county property there is not only an implied power, but an implied duty as well, to see that lost records, such as tax assessments, upon which the proper administration of county…