Roll of Honor

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Investigator

Samuel Leeper

United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit — Washington, DC

Felonious

End of Watch July 31, 1940

Age 50

The Vigil Panel 77 ›

Gender Male

Incident Service The Sacrifice Department 29

Incident

Investigator Samuel Leeper was shot and killed as he and other agents raided a still on McNabb Road near the Marion County-Hamilton County line in Tennessee. During the raid several family members who ran the still opened fire, killing Investigator Leeper and wounding another investigator. Five members of the family were arrested. Three were convicted of murdering Investigator Leeper and sentenced to 45 years in prison. Those convictions were overturned by the Supreme Court. During a second trial, the three were convicted of manslaughter and sentenced to 10 years in prison.

In Our Keeping

Permanent identifier: BO-US-FED-CA0D158C
Stewardship: Maintained by NeuraWeb Global Inc.
Added to badge.nw: April 2, 2026
Last updated: July 23, 2026

Honored here by 1 sentinel - 1 tribute.

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Tributes

I never knew you. I am standing here anyway.
Investigator Leeper served with the United States Department of the Treasury.
Thank you for your service. Gone but never to be forgotten.
Rest easy, Investigator Leeper.

— S. Vincent Anthony, U.S. Army 1985-1993

Agency

Department United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit

Location Washington, DC

Platform Identity usdtirsatufed.fed.us.gov.nw

Service Record

End of Watch July 31, 1940

Age 50

Gender Male

Incident Details

Cause Felonious

Weapon Shotgun

Offender Sentenced to 10years

Investigator Samuel Leeper is one of 17,623 officers killed feloniously — deliberately targeted and murdered in the line of duty across the full record of this memorial — 54.2% of all 32,508 officers honored here.

In DC, 754 of 1,419 officers were killed feloniously — deliberately targeted and murdered in the line of duty — 53.1% of this state's fallen. That is 1.1 percentage points below the national rate of 54.2%.

At United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit, 12 of 30 officers on record were killed feloniously — deliberately targeted and murdered in the line of duty — 40% of this agency's fallen.

United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit

of 30 officers

40% Felonious

DC — Statewide

754

of 1,419 officers

53.1% Felonious

Nationwide

17,623

of 32,508 officers

54.2% Felonious

National Cause Distribution

How Felonious compares to all causes of officer death in the memorial record. Samuel Leeper's cause is highlighted.

Felonious

17,623 (54.2%)

Accident

10,088 (31%)

Illness

2,974 (9.1%)

Cardiac

1,306 (4%)

Undetermined

260 (0.8%)

Suicide

256 (0.8%)

vehicular

1 (0%)

How Samuel Leeper Compares

Age at End of Watch

This officer

Avg for Felonious: 39.0 years

Offender Outcome

Sentenced to 10years

When Felonious Deaths Occur

Monthly distribution of Felonious deaths across the full memorial record. Samuel Leeper is highlighted in Jul.

Jan

1,392

Feb

1,295

Mar

1,373

Apr

1,517

May

1,505

Jun

1,443

Jul

1,587

Aug

1,516

Sep

1,553

Oct

1,371

Nov

1,447

Dec

1,624

Weapons Used Against Officers

Most common weapons in felonious officer deaths. Samuel Leeper was killed by shotgun.

Gun; Unknown type

5,083

Handgun

2,077

Shotgun

922

Officer's handgun

909

Automobile; Alcohol involved

530

Rifle

518

Incident Location

Others Who Wore This Badge

29 officers from United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit are honored on badge.nw. Showing the 16 most recent.