Section 26-38-104 - Execution of duplicate tax deeds(a)(1) The county clerks are authorized and empowered to execute duplicate tax deeds to land sold for delinquent taxes, to or in the name of the original grantee in any tax deed which has been lost, mislaid, or destroyed, upon the fact being shown to the county clerk.(2)(A) If fully satisfied from the evidence of the existence and loss of the original deed, the county clerk shall, on written application for that purpose, proceed to make, execute, and deliver, to or in the name of the original grantee, a good and sufficient deed of conveyance for any such tract of land or lot.(B) The deed shall be good and valid in law to all intents and purposes as if the original had not been mislaid, lost, or destroyed.(b) The county clerks shall receive the sum of one dollar ($1.00) as their fee for the execution of each duplicate deed, as provided in this section, from the person applying therefor.Acts 1921, No. 112, §§ 1, 2; Pope's Dig., §§ 1654, 1655; A.S.A. 1947, §§ 84-1307, 84-1308.