Samuel Walker was a resident of Orange County, North Carolina by 1755. A mill owner and farmer, Walker later became a resident of Guilford County, where he gave John Pugh an alibi for the Hillsborough Riot that happened in September 1770, hoping to help Pugh receive a pardon. Walker also sought a pardon for another prominent Regulator, James Hunter, who was his son-in-law. Walker died in Randolph County in about 1782.