1860 Bracken Co, KY. In that census he and Mary lived next door to Andrew Workman. They were a young couple, Samuel at 21, Mary E at 19. They had no children and Samuel was a farm laborer with personal property worth $75.
Before 1/23/1872 Macon Co, IL. On this date the Bracken Co, KY deed book lists Sarah A Workman, widow of Andrew; Samuel Jacobs & Mary E, his wife of Macon Co, IL; and Nimrod Neaves of Bracken Co, KY.