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Samuel Leeper
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.
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- August 2, 2026
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- August 2, 2026
Honored here by 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
Service Record
Incident Details
The Sacrifice · Felonious
United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit has lost 30 officers; 12 of them killed feloniously.
Samuel is one of 754 officers killed feloniously in DC, 53.1% of the 1,419 remembered there.
Samuel is one of 15,743 officers killed feloniously in the United States, 57.1% of the 27,551 remembered there.
Samuel is one of 17,631 officers killed feloniously worldwide, 52% of the 33,917 remembered here.
33,917 officers are remembered on this memorial. Each number below is one of them.
Time
In 1940, 2 officers at United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit were killed feloniously, the 2nd heaviest of 7 years on record. The heaviest was 1941, with 3.
In 1940, 9 officers in DC were killed feloniously, the 20th heaviest of 159 years on record. The heaviest was 1922, with 20.
In 1940, 91 officers in the United States were killed feloniously, the 62nd heaviest of 213 years on record. The heaviest was 1921, with 248.
In 1940, 226 officers worldwide were killed feloniously, the 8th heaviest of 265 years on record. The heaviest was 1921, with 516.
Who
Samuel was 50. Of the 10 killed feloniously at United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit whose age is recorded, half were between 37.3 and 49.8; the middle age was 42.5.
Samuel was 50. Of the 580 killed feloniously in DC whose age is recorded, half were between 30 and 44; the middle age was 36.
Samuel was 50. Of the 14,220 killed feloniously in the United States whose age is recorded, half were between 31 and 47; the middle age was 38.
Samuel was 50. Of the 15,854 killed feloniously worldwide whose age is recorded, half were between 30 and 46; the middle age was 38.
When
July holds 16.7% of these deaths at United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit; March holds the most, 16.7%. Wednesdays: 25%.
July holds 11.7% of these deaths in DC, more than any other month. Wednesdays: 15.4%.
July holds 9.3% of these deaths in the United States; December holds the most, 9.4%. Wednesdays: 12.9%.
July holds 9% of these deaths worldwide; December holds the most, 9.2%. Wednesdays: 13.2%.
How
Felonious deaths account for 40% of all 30 deaths at United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit, the most common cause. The weapon recorded was shotgun, in 33.3% of these deaths.
Felonious deaths account for 53.1% of all 1,419 deaths in DC, the most common cause. The weapon recorded was shotgun, in 7.4% of these deaths.
Felonious deaths account for 57.1% of all 27,551 deaths in the United States, the most common cause. The weapon recorded was shotgun, in 7% of these deaths.
Felonious deaths account for 52% of all 33,917 deaths worldwide, the most common cause. The weapon recorded was shotgun, in 6.3% of these deaths.
His people
United States Department of the Treasury - Internal Revenue Service - Alcohol Tax Unit has 30 officers remembered here, Samuel among them.
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William Roy Blandford
May 12, 1934
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Robert C. Nickerson Apr 11, 1935
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William Rowland Braden Jul 22, 1935
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William Louis Pappan
Dec 4, 1935
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John Ruskin Foster
May 14, 1936
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Donald C. Cleveland Nov 22, 1936
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William Thomas Butler Jan 7, 1937
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Wilford Winn Thomasson
Feb 14, 1937
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William James Tennis Sep 28, 1937
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William Edward Smith Dec 25, 1937
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William Joseph Jackson, Jr.
Mar 8, 1938
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William Franklin Berry
Mar 18, 1938
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James Logan Molloy
Jan 31, 1939
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Benjamin Richard Smallwood Jul 14, 1939
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Norval Lee DeArmond Jan 1, 1940
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Elvis Wesley Myrick Apr 3, 1940
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Samuel Leeper Jul 31, 1940
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Walter C. Guinn Jan 28, 1941
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Robert Richard Evans Apr 19, 1941
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Roy Neil Griffin
Aug 18, 1941
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Frederick Lewis Regan Sep 28, 1941
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William Milton Pugh
Nov 21, 1941
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Randall Oakes Younger
Jun 1, 1943
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Melvin John Clark Jun 17, 1947
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Jesse Wilburn Jones
Mar 3, 1948
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William Honkala Mar 7, 1948
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Milton Henry Rogers
Jul 12, 1948
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Merimon Hampton Barnes Apr 24, 1949
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Earl Raymond Harrouff Jan 12, 1950
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Oliver Holmes Cornelius
Feb 20, 1950
Where
Where the Name Is Cut
National Law Enforcement Officers Memorial · Panel 58-E
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.
