Several years ago I came across a list of Civil War Union soldiers in the loose papers in the Crittenden County Clerk's Office. Named were the soldiers and the regiments and companies in which they served. The lists were arranged by district in Crittenden County. The information was published in Vol. VII, No. 1 (Winter 2000) issue of the Western Kentucky Journal. I have never seen such a list of Union soldiers in other western Kentucky counties, although it was ordered that a list be made in each county.
Resolutions for the purpose of correcting the returns of troops furnished from the different counties. Whereas, there exists, in many counties of the State, a doubt as to whether or not the men furnished for the purpose of suppressing the present insurrection have been accurately credited to the proper counties, upon the rolls in the office of the Adjutant General of Kentucky - therefore be it Resolved by the General Assembly of the Commonwealth of Kentucky:
1. That it is hereby recommended to the judges of the county courts to immediately appoint committees of two or more, in every precinct of their respective counties, who ... shall go through such precinct, carefully ascertain and report as many as possible of the following facts, viz: the name, date of enlistment, in what company and regiment, or other service, every soldier or marine entered from Kentucky, who has served in the State of Kentucky or elsewhere, under the authority of the United States, for the purpose set out in the above preamble. That all returns shall, as soon as practicable, be delivered to the judge of the county, who shall immediately transmit the same to the Adjutant General of Kentucky, and he shall, in all instances where the evidence is satisfactory, re-adjust the rolls in his office ... 
A later resolution stated the Adjutant General of Kentucky was required to procure descriptive rolls of every enlisted man in the service of the State or United States and include this information in his next annual report.
In Crittenden County, T.L.R. Wilson (replaced by S. Hodge) was appointed to procure a descriptive list of the men who volunteered in the Federal Army which had been regularly enlisted since the first day of June last and report same to the county court so it could be certified to the Adjutant General of Kentucky.  Taking lists in Crittenden County districts were W.C. Carnahan, H.C. Gilbert, J.A. Davidson, Wm. S. Williams, J.H. Travis, D.B. Cassidy and W.H. Franklin. 
Union soldiers from Crittenden County received a break from paying taxes. All soldiers who had been in the Federal services and had been discharged since the 10th day of January 1865, were released from paying poll tax for 1865 (laid in 1864) and, if they had already paid, the sum was to be refunded to them. It is doubtful confederate soldiers received such a break.
 Resolution No. 10, Acts of the General Assembly of the Commonwealth of Kentucky, (Frankfort, KY: Wm. E. Hughes, State Printer, 1864)137-138, Approved December 22, 1863.
 Resolution No. 38, Acts of the General Assembly of the Commonwealth of Kentucky, (Frankfort, KY: Wm. E. Hughes, State Printer, 1864) 159-160, Approved February 12, 1864.
 Crittenden County Court Order Book 3:187, 10 October 1864.
 Crittenden County Court Order Book 3:189, 10 October 1864.
Published 22 February 2017, Western Kentucky Genealogy Blog, http://wkygenealogy.blogspot.com/