This song is in the key of E and is performed with two guitars. 
I have combined the two riffs of the guitars so it can be played by one guitar. 
I didn't have time to convert the tab to here so I added as my profile picture. 

Intro: Muted shuffle – Riff 1    4 x's 

Muted shuffle                            Riff 1
Well, Judge looked down gave me fourty days
instead of the fine that I could not pay
said walk right you'll soon be home
cross the line and you're on your own
                                                                     
(A)                                           Riff 2
Fourty Days of shotguns and barbed wire fences
(B7)                   walk down (A)
Fourty Nights to sit an listen    to the midnight train to Memphis

Repeat Intro: 

Well now, whistle blows when the sun comes up
head to floor keep your big mouth shut
eat your breakfast on the ground
work like hell till the sun goes down

Fourty days of shotguns and barbed wire fences
Fourty nights to sit an listen to the midnight train to Memphis

Well now, 10 for the jury 10 for the judge
20 more to forget my grudge
when I get to 39 
thats the longest day in a prisoner's mind

Fourty days of shotguns and barbed wire fences
Fourty nights to sit an listen to the midnight train to Memphis

midnight train to Memphis

midnight train to Memphis

on the midnight train to Memphis