A Guide to the Carlisle Havelock Morrissett Papers, 1893-1976
A Collection in
the Library of Virginia
Accession Number 44057
![[logo]](http://ead.lib.virginia.edu/vivaead/logos/lva.jpg)
Library of Virginia
The Library of Virginia800 East Broad Street
Richmond, Virginia 23219-8000
USA
Phone: (804) 692-3888 (Archives Reference)
Fax: (804) 692-3556 (Archives Reference)
Email: archdesk@lva.virginia.gov(Archives)
URL: http://www.lva.virginia.gov/
© 2009 By The Library of Virginia. All Rights Reserved.
Processed by: Jim Greve
Administrative Information
Access Restrictions
There are no restrictions.
Use Restrictions
There are no restrictions.
Preferred Citation
Carlisle Havelock Morrissett Papers, 1893-1976. Accession 44057. Personal Papers collection, The Library of Virginia, Richmond, Virginia.
Acquisition Information
Gift of Carlisle Morrissett Branch, Richmond.
Biographical Information
Carlisle Havelock Morrissett was born in Richmond, Virginia on 25 January 1892. He was the son of William J. Morrissett and Hattie Augusta Nollner. Morrissett attended Piedmont Business College, and Washington and Lee University's law school, where he graduated in 1914. He also taught summer law school courses there for a short period. He practiced law privately in Lynchburg, and then became counsel and researcher for the committee to revise the Code of Virginia in 1919. Afterwards, Morrissett became director of the Legislative Reference Bureau. In 1921, he edited the second edition of "Pleading and Practice in Actions at Common Law" by Martin P. Burks. In 1923, he compiled and annotated the "General Laws of the Commonwealth of Virginia." Governor Harry F. Byrd appointed Morrissett the state's first tax commissioner, and he served in that post until his retirement in 1970. He was also a member of the Compensation Board, Treasury Board, Board of Trustees of the Virginia Supplemental Retirement System, and the State Commission on Local Debt. Morrissett married Gertrude M. Nance in May, 1920. He died in Richmond on 2 December 1976, and is buried in Hollywood Cemetery.
Scope and Content
Papers, 1893-1976, of Carlisle Havelock Morrissett (1892-1976) of Richmond, Virginia, relating to his work as director of the Legislative Reference Bureau, and as State Tax Commissioner, for the Commonwealth of Virginia. Includes articles, certificates, clippings, correspondence, drafts of legislation, law school exercises, notes, and examinations, opinions and research papers on various topics, publications, reports of state government agencies, drafts of revisions to the Code of Virginia, and speeches.
Topics covered in the correspondence include Morrissett's work with the Code Revision Committee in 1918-1919, and his exemption from military service during World War I so he could complete its work. Other subjects include Legislative Reference Bureau research inquiries, and his reappointments by various Virginia governors. There are letters between Morrissett and Harry Flood Byrd covering personal, campaign, tax, and other legislative issues. There is also a large amount of correspondence relating to Morrissett's retirement from state service in 1970.
Contents List
Box 1
Folder 1
Accounts and Receipts
Box 1
Folder 2
Act - "To Reorganize the Administration of State Government,"
1927
Box 1
Folder 3
Address - "Extrinsic Evidence in Respect to Written Instruments" by Charles A. Graves, Virginia State Bar Association,
2 August 1893
Box 1
Folder 3
Address - "The Virginia Code of 1919" by Martin P. Burks, Judge of the Supreme Court of Appeals before the Virginia State
Bar Association, Richmond, Virginia,
15-17 May 1919
Box 1
Folder 3
Address - "Virginia Statutes of 1924" by C.H. Morrissett before the Virginia State Bar Association, Winchester,
3 July 1924
Box 1
Folder 3
Address - "Legal Aspects of Virginia Juvenile and Domestic Relations Court" by C.H. Morrissett before the Summer Institute
of Public Welfare, University of Virginia,
21-27 August 1924
Box 1
Folder 3
Address - To the Commissioners of Revenue by C.H. Morrissett, Delivered in 1926, at Roanoke, Bristol, Danville, Norfolk, Harrisonburg,
Fredericksburg, and Richmond
Box 1
Folder 3
Address - "Looking Forward - An Address on Governmental Reorganization and the Future Outlook for Virginia" by Gov. Harry
Flood Byrd, Farmers 4H Club of Madison County,
15 July 1927
Box 1
Folder 3
Address - "Virginia's Business Government" by Gov. Harry Flood Byrd, before the General Assembly of Virginia,
11 January 1928
Box 1
Folder 3
Address - "Program of Progress" by Gov. Harry Flood Byrd, delivered before the General Assembly of Virginia,
16 January 1928
Box 1
Folder 4
Address - "Virginia Statutes of 1928" by C.H. Morrissett before the Virginia State Bar Association at Old Point Comfort, Virginia,
2 August 1928
Box 1
Folder 5
Address - "Virginia Statutes of 1930" by C.H. Morrissett before the Virginia State Bar Association at Old Point Comfort, Virginia,
8 August 1930
Box 1
Folder 6
Article - Morrissett, C.H. "The Improvement of Local Taxation in Relation to the State." Virginia Municipal Review, vol.
XVII, no. 12 (December 1940)
Box 1
Folder 6
Article - Morrissett, C.H. "Taxation of State Food Merchants with a Note on Unfair Sales Act." The Virginia Foodman, vol.
XIV, no. 4 (April 1953)
Box 1
Folder 6
Article - Morrissett, C.H. "Virginia's General Fund: Major Developments" The University of Virginia Newsletter, vol. XXXV,
no. 6 (December 15, 1958)
Box 1
Folder 6
Article - Morrissett, C. H. "Capital Not Otherwise Taxed in Virginia." The Virginia Accountant, n.d.
Box 1
Folder 7
Bill - "Concerning taxation - to segregate for the purposes of taxation, the several kinds or classes of property..." Senate
Bill No. 71
Box 1
Folder 8
Biographical Information
Box 1
Folder 9
Brief - Eppa Hunton IV v. Commonwealth of Virginia,
1935
Box 1
Folder 10
Broadside
Box 1
Folder 11
Certificates (see also "Oversize")
Box 1
Folder 12
Children's Code Commission, 1921-1922 - History
Box 2
Folder 1-3
Clippings,
1924-1929
Box 2
Folder 4-6
Clippings,
1930-1939
Box 2
Folder 7
Clippings,
1940-1949
Box 2
Folder 8
Clippings,
1950-1959
Box 2
Folder 9
Clippings,
1960-1969
Box 2
Folder 10
Clippings,
1970-1975
Box 3
Folder 1
Correspondence,
1913-1916
Box 3
Folder 2
Correspondence,
1917
Box 3
Folder 3
Correspondence,
1918 (January-April)
Box 3
Folder 4
Correspondence,
1918 (May-December)
Box 3
Folder 5
Correspondence,
1919
Box 3
Folder 6
Correspondence,
1920-1929
Box 3
Folder 7
Correspondence,
1930-1939
Box 3
Folder 8
Correspondence,
1940-1949
Box 3
Folder 9
Correspondence,
1957-1958
Box 3
Folder 10
Correspondence,
1960-1969
Box 3
Folder 11
Correspondence,
1970-1976
Box 4
Folder 1-3
Declarations of Estimated Income Tax by Corporations and Payment of Estimated Income Tax
Box 4
Folder 4
Editorial - "How High Virginia's Taxes?" - Newport News Times-Herald,
19 February 1951
Box 4
Folder 5
Editorial - "Morrissett's Epigram" - Lynchburg News,
1 September 1955
Box 4
Folder 6
"The Effects of the Federal Estate Tax Credit on State Finances"
Box 4
Folder 7-9
House Bill 100 Paste-Up,
1960
Box 4
Folder 10
Law School Course Examinations,
1911-1916
Box 4
Folder 11
Law School Exercises, Notes, Materials, etc.
Box 4
Folder 12-14
Legislative Bills,
1928
Box 5
Folder 1
Minutes - Judicial Council of Virginia,
1 August 1929
Box 5
Folder 2
Miscellaneous
Box 5
Folder 3-5
Opinions, etc. - Book 1,
1919-1921
Box 5
Folder 6-7
Opinions, etc. - Book 2,
1921
Box 5
Folder 8-10
Opinions, etc. - Book 3,
1921-1922
Box 5
Folder 11-12
Opinions, etc. - Book 4,
1922-1924
Box 6
Folder 1
Opinions, etc. - Book 4,
1922-1924
Box 6
Folder 2-3
Opinions, etc. - Book 5,
1924
Box 6
Folder 4-5
Opinions, etc.,
1924-1925
Box 6
Folder 6-8
Opinions, etc.,
1925-1926
Map-case 2
Drawer 13
Oversize - Photographs and Certificates
Box 6
Folder 9
Photographs (see also "Oversize")
Box 6
Folder 10
"Pleading and Practice in Actions at Common Law" by Martin P. Burks (2nd Edition),
1921
Box 6
Folder 11
"Progress the Keynote of the Byrd Administration"
Box 6
Folder 12
Publication - "Notes of Lectures on the Law of Wills and Administration" by Joseph R. Long,
1910
Box 6
Folder 12
Publication - "Questions of Real Property." Prepared for the Students of Washington and Lee University by Abram P. Staples,
1916?
Box 6
Folder 12
Publication - "The Education and Economic Development of the Negro in Virginia" by W.H. Brown. Publications of the University
of Virginia Phelps-Stokes Fellowship Papers, Number Six,
1923
Box 6
Folder 12
Publication - "The Negroes of Lynchburg, Virginia" by Benjamin Guy Childs,
1923
Box 6
Folder 12
Publication - "Taxation in Virginia" by William H. Stauffer (NewYork: The Century Co.), Forward by C.H. Morrissett,
1931
Box 6
Folder 12
Publication - "Shall I Become a Lawyer?" by James Grafton Rogers, Assistant Secretary of State, University of Chicago Press,
1933
Box 6
Folder 12
Publication - "Conflict of Laws - Cases and Materials (Sixth Edition)." Willis L.M. Reese and Maurice Rosenberg. 1973 Supplement
Box 7
Report - "Juvenile and Welfare Laws as Amended by the General Assembly of Virginia,"
1922
Box 7
Report - "Virginia Election Laws in Effect June 16, 1924." Issued by B.O. James, Secretary of the Commonwealth
Box 7
Report - "Virginia - Layman Prohibition Law in Effect June 16, 1924."
Box 7
Report - "Circular to Commissioners of Revenue on Their Powers and Duties Respecting the Assessment of Taxes on Persons, Personal
Property, Money, Incomes, and Real Estate." Issued by the Auditor of Public Accounts,
2 February 1925
Box 7
Report - "Statistics with Reference to the Plan of Segregation - Proposed in Senate Bill No. 179,"
1926
Box 7
Report - "Annual Report of the Auditor of Public Accounts to the Governor of Virginia for the Fiscal Year Ending June 30,
1927."
Box 7
Report - "Organization and Management of the State Government of Virginia - Report on the Survey made for the Governor and
his Committee on Consolidation and Simplification,"
1927
Box 7
Report - "Proposed Amendments to the Constitution of Virginia" - Agreed to by the General Assembly of Virginia at the Regular
Session of 1926 and the Extra Session of 1927
Box 7
Report - "Report of the Citizens Committee on Consolidation and Simplification in State and Local Governments,"
1927
Box 7
Report - "Report on the Taxation of Public Service Corporations in Virginia" by C.H. Morrissett, February 10, 1928 (Senate
Doc. No. 9)
Box 7
Report - "Virginia Tax Laws - Report of the Commission to Revise, Collate, Simplify and Codify the General Tax Laws of Virginia,"
1928 (Senate Doc. No. 7)
Box 7
Report - "Report of Comptroller to the Governor of Virginia for Appropriation Year Ended February 28, 1929."
Box 7
Report - "Report of the Department of Taxation to the Governor of Virginia for the Period Beginning April 15, 1926, and Ending
June 29, 1929."
Box 7
Report - "Report of the Department of Taxation to the Governor of Virginia for the Fiscal Year Ending June 30, 1930"
Box 7
Report - "Report of the Judicial Council of Virginia to the Governor and Supreme Court of Appeals,"
1930
Box 7
Report - "Report of Comptroller to the Governor of Virginia for Fiscal Year Ended June 30, 1931."
Box 7
Report - "Report of the Department of Taxation to the Governor of Virginia for the Fiscal Year Ending June 30, 1931."
Box 7
Report - "Report of the Department of Taxation to the Governor of Virginia for the Fiscal Year Ending June 30, 1932"
Box 7
Report - "Report of the Commission to Study the Forestry Conditions of Virginia to the General Assembly,"
1932
Box 7
Report - "Taxes on Real Estate - Report (Majority and Minority) of the Committee to Study the Burden of Taxes on Real Estate,"
1932 (House Doc. No. 7)
Box 7
Report - "Report of the Department of Taxation to the Governor of Virginia for the Fiscal Year Ending June 30, 1933."
Box 7
Report - "Report of the Department of Taxation to the Governor of Virginia for the Fiscal Year Ending June 30, 1934."
Box 7
Report - "Report of the Department of Taxation to the Governor of Virginia for the Fiscal Year Ending June 30, 1935."
Box 7
Report - "Locally Taxable Values in Virginia,"
1943
Box 7
Report - "Report of the Department of Taxation to the Governor of Virginia for the Fiscal Year Ending June 30, 1947."
Box 7
Report - "State and Local Taxation." Report of the Commission to Study Sate and Local Taxation to the Governor and the General
Assembly of Virginia,
1947
Box 7
Report - "Taxation of Public Service Corporations in Virginia," Public Service Tax Study Committee,
1947
Box 7
Report - "State and Local Revenues and Expenditures,'
1949
Box 7
Report - "Report of Comptroller to the Governor of Virginia for Fiscal Year Ended June 30, 1952."
Box 7
Report - "Report of the Commission on State and Local Revenues and Expenditures and Related Matters to the Governor and the
General Assembly of Virginia,"
1963
Box 7
Report - "Report of Comptroller to the Governor of Virginia for Fiscal Year Ended June 30, 1968."
Box 7
Report - "Report of the Comptroller to the Governor of Virginia for Fiscal Year Ended June 30, 1970"
Box 8
Folder 1
Retirement,
1969 (September)
Box 8
Folder 2
Retirement,
1969 (October 1-7)
Box 8
Folder 3
Retirement,
1969 (October 8-14)
Box 8
Folder 4
Retirement,
1969 (October 15-20)
Box 8
Folder 5
Retirement,
1969 (October 21-31)
Box 8
Folder 6
Retirement,
1969 (November)
Box 8
Folder 7
Retirement,
1969 (December)
Box 8
Folder 8
Retirement,
1970 (January 1-15)
Box 8
Folder 9
Retirement,
1970 (January 16-31)
Box 8
Folder 10
Retirement,
1970 (February)
Box 8
Folder 11
Retirement,
1970 (March-April)
Box 8
Folder 12
Retirement - Miscellaneous
Box 8
Folder 13-16
Revisions to the Virginia Code,
1918
Box 9
Folder 1
Revisions to the Virginia Code,
1918
Box 9
Folder 2
Speech - "Virginia Statutes of 1924," Virginia State Bar Association, Winchester,
3 July 1924
Box 9
Folder 3
Speech - "Joint Guardianship Bill," Richmond League of Women Voters,
7 December 1925
Box 9
Folder 4
Speech - Civitan Club, Richmond,
8 January 1926
Box 9
Folder 5
Speech - League of Virginia Municipalities, Farmville,
6 October 1926
Box 9
Folder 6
Speech - "Virginia is Ready" by Gov. John Garland Pollard (Prepared by CHM),
1930
Box 9
Folder 7
Speech - "How Much Should the Drinker Pay?" (Radio Address),
1935
Box 9
Folder 8
Speech - "The Constitution of the United States of America," Williamsburg,
17 September 1946
Box 9
Folder 9
Speech - WRNL Interview,
21 April 1949
Box 9
Folder 10
Speech - WRNL Interview,
12 April 1950
Box 9
Folder 11
Speech - WRNL Interview,
321 April 1952
Box 9
Folder 12
Speech - "Inter-Governmental Relations,"
23 July 1953
Box 9
Folder 13
Speech - Local Government Officials' Conference, Commissioners of the Revenue Section, University of Virginia,
1 September 1953
Box 9
Folder 14
Speech - "Federal-State Relationships Affected by the Internal Revenue Code," Williamsburg,
25 September 1954
Box 9
Folder 15
Speech - "The State Tax Commission and Your Municipality," Richmond,
25 September 1956
Box 9
Folder 16
Speech - Commonwealth Club,
10 April 1957
Box 9
Folder 17
Speech - "The Tax Situation,"
22 April 1958
Box 9
Folder 18
Speech - Kiwanis Club Introduction,
19 October 1959
Box 9
Folder 19
Speech - Virginia Association of Assessing Officers, Virginia Beach,
2 September 1960
Box 9
Folder 20
Speech - Norfolk Television Interview,
13 April 1962
Box 9
Folder 21
Speech - Richmond and Sandston Rotary Club,
16 April and 13 May 1963
Box 9
Folder 22
Speech - TV/Radio Press Conference,
27 April 1963
Box 9
Folder 23
Speech - Department of Taxation Recognition and Orientation Program,
25 July 1975
Box 9
Folder 24
Speech - Constitution Day (Various Dates)
Box 9
Folder 25
Speech - "Fee Officers,"
n.d.
Box 9
Folder 26
Speech - "The Greatness of Washington,"
n.d.
Box 9
Folder 27
Speech - International Association of Milk Control Agencies,
n.d.
Box 9
Folder 28
Speech - Legal Club of Lynchburg,
n.d.
Box 9
Folder 29
Speech - "Maryland Speech,"
n.d.
Box 9
Folder 30
Speech - Norfolk and Portsmouth Bar Association,
n.d.
Box 9
Folder 31
Speech - "Present Day Tax Problems in Virginia,"
n.d.
Box 9
Folder 32
Speech - "Segregation of the Subjects of Taxation,"
n.d.
Box 9
Folder 33
Speech - "Suggested Amendments to the Constitution of Virginia" by Gov. Stuart (Prepared by CHM),
n.d.
Box 9
Folder 34
Speech - "The Tax Situation in Virginia," Virginia Real Estate Association, Winchester,
n.d.
Box 9
Folder 35
Speech - "Ten Minute Talk on Taxes,"
n.d.
Box 9
Folder 36
Speech - Virginia League of Municipalities,
n.d.
Box 9
Folder 37
Speech - Virginia Manufacturers Association,
n.d.
Box 9
Folder 38
Speech - Virginia Society of Public Accountants,
n.d.
Box 9
Folder 39
Speech - "Women and the Law,"
n.d.
Box 9
Folder 40
Speeches - Miscellaneous
Box 10
Folder 1
Statement - "Repeal of the State Tax on Land and Personal Property" by Gov. Harry F. Byrd on the repeal of the 25 cent State
Tax on Land and Personal Property, showing the effect on each locality, and based on actual and not estimated returns,
1927
Box 10
Folder 1
Statement - "Proposed Amendments to the Constitution of Virginia" by C.H. Morrissett,
1927
Box 10
Folder 1
Statement - "The Tax Situation in Virginia - A Statement Showing the Effect of New Tax Laws" by Gov. Harry Flood Byrd,
1927
Box 10
Folder 1
Statement - "General Assembly Was Right on Beer,"
1935
Box 10
Folder 1
Statement - "Proposal to Allow Federal Income Taxes to be Deducted from Gross Income in Preparing Virginia Income Tax Returns,"
11 February 1950
Box 10
Folder 2
Statement - C. H. Morrissett, State Tax Commissioner of Virginia, before Sub-committee No.2 of the Committee on the Judiciary,
U.S. House of Representatives, at a hearing on April 29, 1959, on proposed constitutional amendments designed to impair the
jurisdiction of the States to tax the incomes of non-residents; also bills on certain Senate compacts
Box 10
Folder 2
Statement - "State Income Tax Witholding and Declarations of Estimated Income Tax,"
8 April 1962
Box 10
Folder 2
Statement - "Taxation,"
1963
Box 10
Folder 2
Statement - "Washington-Maryland-Virginia Complex: State and District Individual Income Taxation,"
12 March 1963
Box 10
Folder 2
Statement - H.R. 11798,
15 April 1966
Box 10
Folder 2
Statement - Dissenting Statement by C.H. Morrissett and George D. Fischer,
n.d.
Box 10
Folder 3
Surber-Arundale Company (Publishers)
Box 10
Folder 4
"There is No End" by R. Dean Goodwin (Review)
Box 10
Folder 5-10
Virginia Retail Sales and Use Tax Act,
1966