It is told from the point of view of an executed man falsely accused of murder. He refuses to provide an alibi, since on the night of the murder he was having an affair with his best friend's wife, and would rather die and take their secret to his grave than admit the truth. The chorus describes the woman's mourning visits to his grave site, wearing a long black veil and enduring a wailing wind.

The writers later stated that they drew on three sources for their inspiration: Red Foley's recording of "God Walks These Hills With Me", a contemporary newspaper report about the unsolved murder of a priest, and the legend of a mysterious veiled woman who regularly visited Rudolph Valentino's grave. Dill himself called it an "instant folksong."

Wilkin played piano on the original recording by Frizzell. The song was a departure from Frizzell's previous honky tonk style and was a deliberate move toward the then current popularity of folk-styled material and the burgeoning Nashville sound.

Recorded in Nashville in 1959 by Lefty Frizzell and produced by Don Law, the single reached No. 6 on Billboard Hot C&W Sides chart. In the process, the song became Frizzell's best-performing single in five years.

"Long Black Veil" has become a standard and has been covered by a variety of artists in country, folk and rock styles. The biggest cover version was a No. 26 country hit by Sammi Smith in 1974.

Johnny Cash performed the song on the first episode of The Johnny Cash Show in 1969, duetting with Joni Mitchell. The song has also appeared on landmark albums by Johnny Cash and The Band in 1968 (see list below), and charted again in 1999 with the Dave Matthews Band, who performed the song live with Emmylou Harris at a Johnny Cash tribute concert. Early in her career, Joan Baez incorporated the song into her live repertoire, and recorded it twice (see list below).

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