|1||It's Hard But It's True|
Written-By – Jimmie Davis
|2||Why Should I Be To Blame|
Written-By – Charles Mitchell , Jimmie Davis
- Banjo [Tenor Banjo, Uncredited] – Bob Dunn (tracks: B)
- Double Bass [Uncredited] – Hershel Woodal
- Fiddle [Uncredited] – Lonnie Hall (tracks: B)
- Guitar [Uncredited] – Tex Swaim
- Steel Guitar [Electric Steel Guitar, Uncredited] – Buster Jones (tracks: A), Charles Mitchell (tracks: B)
- Vocals – Jimmie Davis
Side A recorded 10 April 1940 in Houston, TX.
Side A recorded 2 September 1939 in Houston, TX.
Credits and recording dates reported in Tony Russell "Country Music Records: A Discography, 1921-1942."
Credit role of fiddle for Lonnie Hall on side B is termed "probable." Credit role of tenor banjo for Bob Dunn on side B is termed "possible."
- Matrix / Runout (Side A runout): 92074A
- Matrix / Runout (Side B runout): 66372A
- Matrix / Runout (Side A label): 92074
- Matrix / Runout (Side B label): 66372
- Manufactured By – Decca Records, Inc.