As an illustration of the extraordinary changes undergone in repetition, I give the story as it was printed in 1870 by Brewer in his Dictionary of Phrase and Fable: "Sam. _Uncle Sam._ The United States government. Mr. Frost tells us that the inspectors of Elbert Anderson's store on the Hudson were Ebenezer and his uncle Samuel Wilson, the latter of whom superintended in person the workmen, and went by the name of 'Uncle Sam.' The stores were marked E.A.--U.S. (_Elbert Anderson_, _United States_), and one of the employers being asked the meaning, said U. S. stood for 'Uncle Sam.' The joke took, and in the War of Independence the men carried it with them, and it became stereotyped" (p. 783). Brewer goes on to say: "_To stand Sam._ To be made to pay the reckoning. This is an Americanism, and arose from the letters U. S. on the knapsacks of the soldiers. The government of Uncle Sam has to pay or 'stand Sam' for all. (_See above._)" In 1871 De Vere wrote: "In the army, it seems, even this designation [i. e. Uncle Sam] was deemed too full and formal, and, as early as the year 1827, it became a familiar saying among soldiers, to _stand Sam_, whenever drinks or refreshments of any kind had to be paid for. As they were accustomed to see _Uncle Sam_ pay for all their wants, to _stand Sam_, became to their minds equivalent to the ordinary slang phrase: to stand treat" (p. 251). In 1891 J. Maitland said: "Sam, 'to stand Sam' (Amer.), to stand treat" (American Slang Dictionary, p. 229). And in 1891 J. M. Dixon wrote: "Sam.--_To stand Sam_--to entertain friends; to pay for refreshments. U. Sam is a contraction for 'Uncle Sam,' a jocular name for the U. S. Government. The phrase, therefore, originally means to pay all expenses, as the Government does" (Dictionary of Idiomatic English Phrases, p. 282). Brewer's statement, having been adopted by several writers, requires consideration. As a matter of fact, not only is the phrase "to stand Sam"--meaning "to be answerable for," "to become surety for," "to pay the reckoning," or "to pay for the drinks,"--not an Americanism, but it has never, so far as I know, even been employed in this country. The words "Sam" and "Sammy" have been used in various senses in English dialects for a hundred and thirty years, an instance dated 1777 being recorded in the English Dialect Dictionary. To the examples of "upon my Sam," an expletive, quoted in the same work from Frank's Nine Days (1879), p. 12, and Zack's On Trial (1899), p. 220, may be added another from R. Marsh's Tom Ossington's Ghost (1900), p. 216. "Sammy," meaning "foolish, silly," was recognized as early as 1823 in Pierce Egan's edition of Grose's Classical Dictionary; and examples dated 1837 and 1843 are quoted in Farmer and Henley's Slang and its Analogues (1903). The expression "to stand Sam" or "to stand Sammy" is recognized in Halliwell's Dictionary of Archaic and Provincial Words (1847), in Wright's Dictionary of Obsolete and Provincial English