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 to Mr. Simpson and wife two sons, Eugene H. and Claude L.

Samuel L. Simpson died in the city of Portland on the 14th day of June, 1900, and was buried in Lonefir Cemetery.

Simpson has been classed by his Western admirers with Burns and Poe, and in many of his poems he portrays that keen appreciation of the grandeur and beauty of nature and that matchless rhythmic style which certainly render the comparison not uncomplimentary to those immortal bards. And he too, as they, labored within the bonds of a habit that has no kindred seal of woe, and to this limitation was attributable the failures he so bitterly bemoans in the poems "Quo Me, Bacche?", "Wreck," and others of like sentiment.

The Angel of Silence has now brushed him with his wings and the pining is hushed. Life's stormy seas have baffled and shipwrecked many a divine genius, who bravely faced the gale with little thought of anchor or the safe bestowal of his sail; to whom the flag at the peak was more important than a strong hand at the helm. Such a sailor was Sam Simpson; but he has left us many a beautiful strain of music, caught from the song of wind and tide; many a picture glowing with the gold of sunset or the rose of blossoming spring. We, who knew him best, know that he never reached the achievement